CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs
report on the accounts
Section A
Independent Examiner's Report
Report to the trusteesl
members of
WoodlarKlers
On accounts forthe year
ended
31103r202S
Charity no
(If any)
1176342
Set out on pages
Respe¢tlve The charity's trustees are resF)onsible for the preparation of the accounts.
responslbilltles of The charty's trustees consider that an audr( is not required for this year
trustees and examiner under secbon 144 of the Charits'es Act 2011 {the Charrties Act) and that an
independent examination is needed.
It is my responsibilty to..
examine the accounts urKJer section 145 of the Charities Act,
lo follow the procedures laid down in the general Directions given by the
Charty Commission (under section 14515llb) of the Charities Act, and
to stsle whether particular matters have come to my attention.
Basis of independent My examination VRS carried out in accordanee wrth general Directions given
eXarnInes statement by the Charty CommissTron. An examination includes a review of the
accounting records kept by the charity and a comparison of the accounts
presented with Ihose records. It also includes consideration of any unusual
rtems or disclosures in the accounts, and seeking explanations from the
trustees concerning any such matters. The procedures undertaken do not
provide all the eviden that woukl be required in an audit, and
consequentty no opinion is given as to vthether the accounts present a true
and fairf view and the report is limited to those rnatters set out in the
statement below.
Independent In connection viith my examination, no material matters have wme to my
examlner's slatement attention vthich gives me cause lo believe that in. any material respect..
accounting records were not kept in aCrdanCe wth section 130 of
the Charities Act or
the accounts do not acr with the accounts'ng records
I have come across no other matters in connection with the examination lo
vthich attention should be drawn in order to enable a proper understanding
of the accounts to be reached.
Slgned:
17 June 2025
Name:
Nicholas Millard {F.MA.A.T)
Relevant professlonal
quallflcation(s} or body
lif any):
Assocotion of Accounting Techntians
Address:
13 Hyde Road
Paignton
Devon TQ4 58W
IER
December 2017
Section B
Disclosure
Only complete rf the examiner needs lo highlight matters of concern (see CC32.
Independent examination of chartty accounts.. directions and guidance for
examiners).
Givtr here brlef details of
any Items that the
examlner wlshes to
dlsclose.
IER
December 2017
Trustees. Annual Report for the period
Period stsrt date
Period end dale
Yeor
From
2024
To 31
2025
Section A
Reference and administration details
Charity name
Woodlanders CIO
Other names charity Is known by
Wo¢)dlanders Preschool
Registsred charity numbor (if any)
1176342
Chartty's prfncipal address
Woodland Road
Ashburton
Devon
Postcode
TQ13 7DR
Namos of the charity trustses who manage the charfty
Tru$t•e name
Dats• a¢tgd if not for whol•
•ar
Office Ilf any)
Nam• of rnon lor body} entitl
oint trustee
Ifan
Jane Somerville Ashton
Abigail Marie Slater
Rhona Joyce Parker
Heather Mclean James
Bryn Philip Grrfffths
Chair
Appointed 10 Jan 2025
Appointed 10 Jan 2025
Appointed 17 April 2024
10
12
13
14
15
16
17
18
19
20
Name8 of the trustees for the charity, if anyy Ifor examplo, any cu$todlan trusts08)
Name
Dates acted rf not for whole
ear
TAR
Marth 2012
Name$ and addresses of advlsers (Optlonal Inforniation)
e of adviser
Name
Address
Educational
Early Years Allian
50 Featherstone Street, London, EC1Y 8RT
Devon County Council
County Hall. Topsham Road. Exeter, Devon, EX2 4QD
Eady Years Adviso
OFSTED
Educational
Educatlonal
Ins
ectorate
Piccadilly Gate. Store Street, Manchester, M12WD
Name of chlef oxecutive or names of senior slaff members (Opiional infonnatlonl
Section B
Structure,
overnance and mana
ement
Descrfptlon of the charity's trusts
Preschool Leaming Alliance Model CIO Constitution for Childcare
Providers 2013. With modific2tions.
Type of goveming document
{eg trust deea, consiiiuzio
How the charity is constituted
leg trust assoc1alion. compan.
Registered Chariiable Incorporated Organisation
Trustee selection methc¥Js
leg. appointed by. eieetea r
Elected at the Annual General Meeting in Autumn by all present.
All parents and relatives of children attending setting invited. Local
interested parties are also approached.
Addttlonal governan¢• issues (Optlonal infomiation)
You may choose to include
additional infomiation, where
relèvant, about..
Sophie Pilgrim, before she left as a trustse, gave the trustees a talk
about fund raising for charities. Thls was very helpful to the trustses
and finance co-ordinator.
policies and procedures
adopted for the induction and
training of trustees;
the charity's organisalional
structure and any wider
network with which the charity
The Frlends of Woodlanders werè very active and contrlbuted funds
to benefit the aims and objectives of the Charity.
Relatlonships with the community were encouraged. Relatlonships
with the Secondary School were expanded. Similarly, conversations
with the Primary School wore improved.
Any accusations relating to the care of our children were revlewed.
It was found that all appropriate policies were in place. In addition,
CCTV was installed at the entrance to the Preschool for the safety of
the everyone.
relationship with any related
parties.,
truslees, consideration of
major risks and Ihe system
and procedures to manage
them.
Section C
ectives and activities
The development and education of children and young people in particular
by:
Summary ofthe
objects of the charity
set out in its
governlng document
promoting their care and safety
promoting their education and promoting parental involvement
promoting their health and VRII being
providing services to support them and their familie5 and carers
rovidin
services to individuals holdin
membershi
of the CIO
TAR
March 2012
and
furthering the aims of the Earfy Years Alliance?
Woodlanders is a preschool that serves the Ashburton and Di$trl¢t
area in Devon. This area extends across Dartmoor, along the A38 and
towards Newton AbboL In the year 202*2025 we have serrfed the
families and children aged 2 years to 5 years. The numbers of
families attending the setting has been decreasing during the year
primarily due to a low birth rate in the area and the government
wanting parents to retum to work earlier. Famllles have been
requesting a servico from 9 months, and the government were
prepared to pay for IL For the publlc benefit the trustees Investlgatod
and applied for a Capital Expansion Granl from Devon County
Council with support from the Earfy Years Advisory Teachers
The publlc benefit of employing 15 local people continues to be
paramount to the Trustees.
Liaison with Prlmary schools across our catchment area has
Increased: smoothlng the transition from preschool to Primary
$Ghools. The ess•ntJal work of our SENDCO has continued. The need
for speech development post Covid has been substantlal, and the
training initlated for all staff last year with Speech Thèrapists has
continued and been developed. All staff and children are taught
Makaton.
Summary ofthe main
actlvltlos undertaken
for. the public benefit
In rèlation to these
objects lin¢lude
wthin this section
tho statutory
dgclaration that
trustees have had
rngard to the
guidance issu•d by
the Charity
Commisslon on
public benefit)
Additional detsils of objectives and activities Ioptlonal Information
Our policy on grants is that we apply for all avallable grants
posslble. We are very grateful to the following charities for their help
during the last year:
Janes Charitable Foundatlon - multicuttural grant
The Nornian Family Trust - raised beds
The Heydown Trust - wrap-around ¢are
Viscount Amory Charitable Trust- wrap4round care
Sir John and Lady Heathcoat Amory Trust- wrap4round care
Buckfast Abbey Trust - wrap-around eare
Brian Murtagh - staff tralning grant
Gibbons Trust - ralsed beds
Glondlnning - donatlon this year towards general maintenance
As our numbers were down during the last year the wrap-around
sorvice was In jeopardy. We were very grateful for the help the abovo
charfties gave us.
You may choose to
include further
statements, where
relevant. about-
policy on
grantmaking.
policy programme
relaled investment..
contribution made
by volunteers.
We have asked the Finance manager to open a deposlt account
this yèar as the payment mothod has changed, so wo are now pald
monthly. This means we do not need to keep 3 months expenses In
our current account The pollcy of regularly transferring money to
thls account will be reviewed when funds are available next year.
We have voluntsers most of the year helping the settlng wlth
rnpairs and fund raising.
In the summer of 2024, the outside windows wero painted and
repaired of both large buildings and a small building on the site.
Volunteers rais some of the money for thls project thè year before.
We continued to have volunteers on occasional Saturdays when all
the parents are Invited In to help with the maintenance of our huge
site. Links with the l¢)cal food bank continued and clothes exGhanges
wero o
an1$.
TAR
Mari* 2012
An anonymous person paid for a child who did not qualify for
funding so they could have an experience of preschool.
The Friends are totally organised by volunteers. and we had
some very special events this year: Easter Egg hun( Summer feto.
Dlsco after school, and the Christmas Raffle. Despite all th888
ovents, the money raised was nearly half that of the previous year.
The Cost of Llvlng Crisis appears to have affected all our parents and
grandparents alike.
All our parents are aware we are a Charity called Woodlanders
CIO, and this is reflected by the number of parents and grandparenL
who help at the setting in many dlfferent ways.
Section E
Financial review
As prnvlously stated in Trustee's yearly reports a genert41
reserve of about 20% of revenue has been kepL In recent years this
figure ha$ been 3 months expenditure has been kept as the res )r¥e.
It prevlous years this was felt necessary to maintsined in order
cover unexpected rnductions In pupil registratlon. changes in
government supporL temporary increase in operating expendi:. Jre
or unplanned capilal expendltufe required to meet the safety
requirements. This time has come.
As the numbers have fallen, tho government has increased the
minimum wage and increased employers, contrlbution for national
Insurance there will be a demand on our reserves in the next
financial year 2025-2026. The trustses have votsd and have agree to
our reseNes tsmporarily falling below 3 months expenditure in the
comin
ear when and if the nèed arises.
Brief ststernent of the
charity's policy on reserves
Details of any funds materially
in deficit
None in April 2025
Further flnancial revlew details (Optional infomiation)
Principal sources of funds are..
Government Early Years Funding Scheme
Parent fees for chlldcare provided above the funded hours by
thè governmenL It 1$ notod that this income wlll be reduced
in the coming year. because the Government is funding more
hours. This will have a deficit effect on our income as th
Government pays less than It actually costs to provide tile
care.
Hire of Maple Room.
Part of the conditions to receive the grant from Devon
County Council is that we have wrap4round and hollday
club provision. As the numbers are poor, because our
families are not necessarily working parents at present, we
are runnlng this provision at a loss for some sessions.
Planning for the Refurbishment of the facillty.
Respondlng to demand from our families in Ashburton and
the surrounding area to provide under 2 year old provision is
supportlng the key objective of supportlng young families
found in our constitution.
The hoalth and wellbeing will be improved for all the familles
by having excellent childcare in their own town for all the
children under 5 years.
The new bullding will be purpose builc lighL airy and warni.
All aspects of the bulld from the new firè regulations to the
ram
into the Willows buildin
will hel all the children and
M•rch 2012
You may choose to include
addilional infomiation, where
relevant about".
the charity's wincipal
sources of funds (including
any fundraising}',
how expenditure has
supported the key objectives
of Ihe Gharity.,
investment policy and
objectives including any
ethical investment policy
adopted.
TAR
families to access education for the under 5 children in
Ashburton.
Income is supported by fundraising throughout the year.
Applications for grants, when they are available, for actlvltles such
as celebrating Diwall In the sprlng, and Fornst school In the woods
just outside Ashburton. are ongoing.
Section F
Other optional information
Detallèd report from our Flnance Manager.
This gives details of all the savings we have undertaken and all the unavoidable increasès in cost over the year.
Year end 31103125 we made a protst ot £10,788.29. Please note. ourbankb818nce is p8rticularlyhigh
at the end ofM8rch due to r8ceiving£59.486.20 for our first inst81m8nt for the expansion gr8nt or
£45.000.00 8nd also ourApril foreC8stpaTrent in March as DCC ¥Yere updating their ITsyStems so could
notmake the p8yment in April.
Income: Governmentgrants received are up 1.35% on budgetD.
Outreach groups (Munchkins) are down 37%D. Room hire sales continue to be down. we are 42%
down YTD. We have struggled to keep regular users with currently onlyone regularart group booked.
Sales are down 44.38% on bu(Jget as more children continue to receive funding entitlement rather than
parents paying for hours used. Benevity donations are up 98% 0. Donations from parents are down 40%
YTD. We urgently need to encourage more donationsfrom parents-a letter has been circulated amongst
parents.
Our Frlends Group have raised £993.63 by kindlyarrangingthe SummerFayre. Autumn dlsco and
Christmas raffle. Woodlandersfundraising raised £1.571.68 which was mainlydueto our sponsored
wheelie Last Summer- this was then m8tch funded by Benevity-
Grantsldonatlons have raised £11,982 for our Taised beds, bvrap-around care. positive behaviour
training course and multi-cultural grant. So tar we have spent £2.308 towards items for our new raised
beds and a deposit for our training course. Both these will happen in the summer term 2025.
Advertisingand marketingare up 98% as we have paid for a year'sworth of advertisingwith
Around Ashburton and The Parish News and a new banner Last summerwthich now needs replacingto
include under 2s. Agencystafflcover is up as we had b8nkstaff last SummerTerm 2024to help with our
increased numbers that term.
Chlldren's re$ources are doym 52%YfD aswe are beingvery carefulwith our spending. Cleaning
costs and PPE are down, 46%D. Entenainmentfor staff is down 40%aswe had our staff Christmas meal
here 8tWoodlanders. Food is down 26%D as we are beingcost-effectivewith our shopping and no
longer buying fruits which are out ol season. Forest School hire of site is down 20% and minibus hire is
down 17% partlydue to starting18ter in Septemberthan planned, and we have also had a couple of
cancelled sessions due to bad weather. Gardening costs are down 61 % as we are going longer in between
cuts of the grass.
Inspectlonl PAT testlngi Fire aiami service are up 74% as we have had 8 fire risk assessment completed.
our annual inspection and test. seicIng appliances and PAT testing. IT licenceslsoftware are up 17% but some
subscriprions such as our Nativityperformance licence, Makaton. and'widgit, la symbol-based language used
predominantly for people with learning dis8bilitiesl, have been paid for using our universal SEN or deprivation
funding. Light. powerand heating is down 28%D as we ere not usingthe Maple Room very much, so It
requires minimal heating. We also started a n8w contract with a better rate with Brttish Gas Lite in October for
our Maple Room108ks Room building.
Offlce consumables are down 44% and offlce fixtures and fittings are dovm 88% as we have been very
careful with our spending.
Pan$lons cost8 are up 14%YfD. Premises insurance is up 33% due tothe expected annu81 premium
increase. Preschool fixtures and fittings are up 122% m8inly due to the installation of emerg8ncy lights in the
Willows Room and Willows extension.
Repalr8 and maintenanco are up 30%- the main costs were forthetimber repairsto thewindows. paintlng
all windows, new gates and repairs to metal railings and installation of CCTV. It is worth noting the majority of
this was paid using the £13,000 of allocated Teserved funds trom our last financial year as money was set aside
foi these projects.
TAR
Marth 2012
Saiarles ar• down 16% YfDwhich corre18tes with our reduced numbers in children. DBS checks are L'P
160% YfD as staff DBS checkswere updated. Staff training is down 23% and staff uniform is down 81% D. We
have been very careful with our Spending but in the next financial year it is likely we will need to spend money on
staff uniform and more training of staff ready to receive the Under- children into the Woodlanders Family.
Water is down 36% as we were conservative wth water usage dviingthe SummerTem).
To sum up
The $8vings have meant that. at the end of March 2025, the charity looked in a good financial position with 3
months resetves. but the prospects for the Charty are poor. The need to refurbish one side of the preschool site
increasingly became 8PP8rent through the financial year of 2024-2025. The expectation is that the setting will be
aking 8 loss each month next term (Summer 20251. The number of children enrolling is noticeably reducing
and the expense of employing people is increasing. The reserves that we keep will neea to be partly used in the
summer to pay for the 'oncosts' of the Earlyyears Expansion refurbishment. These'oncosts. include cots and
sleep pods. tables. small hi8hchair$ and other unexpected expenses. These unexpected costs could be great as
we are refurbishing old buildings that used to be a school to which some of the Town's one hundred year old
parishioners used to attendl
Section G
Declaration
The trustees declare that they have approved the trustees, report above.
Signed on behalf of th• charity's trustees
Slgnature($)
Full name(s)
Posltlon leg Secretary. Chair.
etcl
Jane Somerville Ashton
Chair Person
Dats
11 q Lo16
TAR
M8rch 2012
||
Woodlanders|
Woodlanders|
Woodlanders|1176342
|||
|---|---|---|---|---|---|---|
||~~Annual accounts for theperiod~~||||||
||Period start date|**01-Apr-24**|**To**|date|**31-Mar-25**||
||||||||
|**Section A**|**Statement of financial activities**||||||
|**Recommended categories by**
Gu
**Unrestricted Restricted**
**Endowment Total funds**
**Prior year**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Grants
S01
235,361
-
-
235,361
206,620
Charitable activities
S02
54,363
-
-
54,363
93,449
Other trading activities
S03
3,020
-
-
3,020
2,068
Investments
S04
-
-
-
-
Separate material item of income
S05
-
-
-
-
-
Other
S06
-
-
-
-
-
S07
292,745
-
-
292,745
302,137
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
-
-
-
-
-
Charitable activities
S09
282,737
-
-
282,737
263,127
Separate material item of expense
S10
-
-
-
-
-
Other
S11
-
-
-
-
-
S12
282,737
-
-
282,737
263,127
S13
10,008
-
-
10,008
39,010
Net gains/(losses) on investments
S14
-
-
-
-
-
S15
10,008
-
-
10,008
39,010
**Extraordinary items**
S16
-
-
-
-
-
S17
-
-
-
-
-
S18
-
-
-
-
-
Other gains/(losses)
S19
-
-
-
-
-
S20
10,008
-
-
10,008
39,010
**_Reconciliation of funds:_**
S21
97,833
-
-
97,833
58,823
S22
107,841
-
-
107,841
97,833
**_Total_**
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|||||||
|||235,361|-|-|235,361|206,620|
|||54,363|-|-|54,363|93,449|
|||3,020|-|-|3,020|2,068|
|||-|-||-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||292,745|-|-|292,745|302,137|
||||||||
|||-|-|-|-|-|
|||282,737|-|-|282,737|263,127|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||282,737|-|-|282,737|263,127|
||||||||
|||10,008|-|-|10,008|39,010|
|||-|-|-|-|-|
|||10,008|-|-|10,008|39,010|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||10,008|-|-|10,008|39,010|
||||||||
|||97,833|-|-|97,833|58,823|
|||107,841|-|-|107,841|97,833|
1
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||168,108|-|-|168,108|98,440|
|||168,108|-|-|168,108|98,440|
||||||||
|||60,267|-|-|60,267|607|
||||||||
|||107,841|-|-|107,841|97,833|
||||||||
|||107,841|-|**-**|107,841|97,833|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||107,841|-|-|107,841|97,833|
||||||||
|||-|||-|-|
||||-||-|-|
|||107,841||-|107,841|97,833|
||||||-||
|||107,841|-|-|107,841|97,833|
||||||||
|||Signature||Print Name||Date of|
||||||||
||||||||
CC17a (Excel)
09/09/2025
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* ü preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.* Yes
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support _**The charity has sufficient financial resources to carry on it's**_ the conclusion that the charity is a going _**activities for the next twelve months**_ concern; Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
|Yes*
No*|ü|* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
|||||
|**_Please disclose_**|**_:_**|||
|**_(i) the nature of_**|**_the chan_**|**_ge in accounting policy;_**||
|**_(ii) the reasons_**
**_provides more r_**
**_and_**|**_why appl_**
**_eliable an_**|**_ying the new accounting policy_**
**_d more relevant information;_**||
|**_(iii) the amount_**
**_in the current p_**
**_the aggregate a_**
**_periods before t_**|**_of the ad_**
**_eriod, eac_**
**_mount of_**
**_hose pre_**|**_justment for each line affected_**
**_h prior period presented and_**
**_the adjustment relating to_**
**_sented, 3.44 FRS 102 SORP._**||
|||||
## **1.4 Changes to accounting estimates**
|No changes to a|ccounting|estimates have occurred in the reporting period(3.46 FRS 102 SORP).|estimates have occurred in the reporting period(3.46 FRS 102 SORP).|
|---|---|---|---|
|Yes*
No*|ü|* -Tick as appropriate||
|||||
|**_Please disclose_**|**_:_**|||
|**_(i) the nature of_**|**_any chan_**|**_ges;_**||
|**_(ii) the effect of_**
**_assets and liabi_**|**_the chan_**
**_lities for t_**|**_ge on income and expense or_**
**_he current period; and_**||
|**_(iii) where pract_**
**_more future per_**|**_icable, th_**
**_iods._**|**_e effect of the change in one or_**||
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* ü * -Tick as appropriate No* _**Please disclose: (i) the nature of the prior period error;**_
_**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_
_**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
CC17a (Excel)
09/09/2025
3
**Section C Notes to the accounts Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change in accounting policy** _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated**
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
CC17a (Excel)
09/09/2025
4
Icontl
CC17a IEXCÈII
09112025
**(cont)**
**Notes to the accounts**
## **Section C**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
**Support costs**
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.
This includes any realised or unrealised gains or losses on the sale of investments and
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.
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
**Contractual income and**
**performance related**
**grants**
**Donated goods**
**Donated services and**
**facilities**
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
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.
These are included in the Statement of Financial Activities (SoFA) when:
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Volunteer help**
**Income from interest,**
**royalties and dividends**
**Income from membership**
**subscriptions**
**Settlement of insurance**
**claims**
|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
||ü|||
||Yes
No
N/a
|||
||ü
|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
|**Support costs**
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.
This includes any realised or unrealised gains or losses on the sale of investments and
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.
**Donated services and**
**facilities**
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.
**Volunteer help**
**Income from interest,**
**royalties and dividends**
**Income from membership**
**subscriptions**
**Settlement of insurance**
**claims**
|||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
|
**Investment gains and**||||
||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**|Donated services and facilities are included in the SOFA when received at the value of|
|**facilities**|the gift to the charity provided the value of the gift can be measured reliably.|
||Donated services and facilities that are consumed immediately are recognised as income|
||with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.|
|**Support costs**|The charity has incurred expenditure on support costs.|
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|
|**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can|
|**royalties and dividends**|be measured reliably.|
|**Income from membership**|Membership subscriptions received in the nature of a gift are recognised in Donations|
|**subscriptions**|and Legacies.|
||Membership subscriptions which gives a member the right to buy services or other|
||benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.|
|**Settlement of insurance**
**claims**|Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.|
|**Investment gains and**|This includes any realised or unrealised gains or losses on the sale of investments and|
**Investment gains and** y g **losses** any gain or loss resulting from revaluing investments to market value at the end of the year.
||||ü|
|---|---|---|---|
||Yes
No
N/a|||
||ü
|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
|||||
|at
ently,
nd cash
sh
than to
et
value
ontract.||||
||ü|||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a
|||
||||ü|
||Yes
No
N/a|||
||||ü|
**2.3 EXPENDITURE AND LIABILITIES Liability recognition** Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Support costs have been allocated between governance costs and other support. **Governance and support** Governance costs comprise all costs involving public accountability of the charity and its **costs** 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 **Grants with performance** service or output to be provided, such grants are only recognised in the SoFA once the **conditions** 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 **Grants payable without** realistically avoid the commitment, a liability for the full funding obligation must be **performance conditions** recognised. **Redundancy cost** The charity made no redundancy payments during the reporting period. **Deferred income** No material item of deferred income has been included in the accounts. **Creditors** The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently **Provisions for liabilities** measured at the best estimate of the amount required to settle the obligation at the reporting date **Basic financial** The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 **instruments** to 11.19, FRS102 SORP. **2.4 ASSETS Tangible fixed assets for** These are capitalised if they can be used for more than one year, and cost at least **use by charity** They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2. **Intangible fixed assets** The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. **Heritage assets** The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4.
They are valued at cost.
**Investments** Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments
**Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net **progress** 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 **Debtors** settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and cash **Current asset investments** equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
|**Section C**|**Notes to the accounts**
**(cont)**|**Notes to the accounts**
**(cont)**|
|---|---|---|
|**Unrestricted Restricted**
**Endowment**
**Total funds**
**Prior year**
**£**
**£**
Donations, Gifts and Gift Aid
24,904 - - 24,904 21,132
- - - - -
- - - - -
General grants provided by government/other210,457 - - 210,457 185,488
Membership subscriptions and sponsorships
- - - - -
Donated goods, facilities and services
- - - - -
Other
- - - - -
**Total** 235,361 - - 235,361 206,620
Parent / Guardian Fees
51,476 - - 51,476 87,231
Fundraising events
2,888 - - 2,888 6,217
- - - - -
Other
- - - - -
**Total** 54,363 - - 54,363 93,449
Miscellaneous Income
3,020 - - 3,020 2,068
- - - - -
- - - - -
Other
- - - - -
**Total** 3,020- - 3,020 2,068
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held- - - - -
Gain on disposal of a programme related
- - - - -
Royalties from the exploitation of intellectual
- - - - -
Other
- - - - -
**Total**
- - - - -
292,745- -292,745 302,137
**Other information:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Other:**
**TOTAL INCOME**
**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**
**Note 3**
**Analysis of income**
**Analysis**
**Grants:**
**Charitable**
**activities:**
**Other trading**
**activities:**|||
|**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**|||
|**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**|||
|**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**|||
CC17a (Excel)
09/09/2025
14
|**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)**|
|---|---|---|---|
|**This year**
**£**
**Government grant 1**
210,457
**Government grant 2**
-
**Government grant 3**
-
**Other**
-
**Total** 210,457
**Last year**
**£**
**Government grant 1**
185,488
**Government grant 2**
-
**Government grant 3**
-
**Other**
-
**Total** 185,488
**This year**
**_Please provide details of any_**
**This year**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**
**Last year**
**Description**
Local authority grants
Local authority coronavirus grants
**Last year**
**Note 4**
**Analysis of receipts of government grants**
**Description**
Local authority grants
Local authority coronavirus grants|||**This year**
**£**|
||Local authority grants||210,457|
||Local authority coronavirus grants||-|
||||-|
||||-|
||**Total**
**Description**||210,457|
||||**Last year**
**£**|
||Local authority grants||185,488|
||Local authority coronavirus grants||-|
||||-|
||||-|
||**Total** 185,488
**This year**
**Last year**||185,488|
|||||
||**This year**
**Last year**|||
|||||
CC17a (Excel)
09/09/2025
15
|**Section C**
**Notes to the accounts**|**Section C**
**Notes to the accounts**|**(cont)**|**(cont)**|
|---|---|---|---|
|**Thisyear**
**Note 5**
**Donated goods, facilities and services**
**Seconded staff**
**Use of property**
**Other**||**This year**
**Last year**
**£**
**£**
||
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||||
|||**Lastyear**||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**||||
|**Please provide details of any**
**Please give details of other forms of**||||
|||||
|||||
|||||
CC17a (Excel)
09/09/2025
16
CC178 (Excell
0910912025
**Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|
|---|---|---|---|---|---|---|---|---|
|Incurred seeking donations|-|-|-|-|-|-|-|-|
|Incurred seeking legacies|-|-|-|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-|-|-|-|-|
|Operating membership schemes and
social lotteries|-|-|-|-|-|-|-|-|
|Staging fundraising events|-|-|-|-|
-|-|-|-|
|Fudraising agents|-|-|-|-|-|-|-|-|
|Operating charity shops|-|-|-|-|-|-|-|-|
|Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-|-|-|-|-|
|Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-|
|Start up costs incurred in generating
new source of future income|-|-|-|-|-|-|-|-|
|Database development costs|-|-|-|-|-|-|-|-|
|Other trading activities|-|-|-|-|-|-|-|-|
|Investment management costs:|-|-|-|-|-|-|-|-|
|Portfolio management costs|-|-|-|-|-|-|-|-|
|
Cost of obtaining investment advice|-|-|-|-|-|-|-|-|
|Investment administration costs|-|-|-|-|-|-|-|-|
|Intellectual property licencing costs|-|-|-|-|-|-|-|-|
|Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on raising funds**|-|-|-|-|-|-|-|-|
|**Expenditure on charitable activities:**|||||||||
|Direct costs|243,345|-|-|243,345|226,998|-|-|226,998|
|Indirect costs, general and
administrative expenses|39,392||-|39,392|36,129|-|-|36,129|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on charitable**
**activities**|282,737|-|-|282,737|263,127|-|-|263,127|
|**Separate material item of expense**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
|**Other**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-|
||282,737|-|-|282,737|263,127|-|-|263,127|
**Other information:**
|**Other information:**|**Other information:**|**Other information:**|**Other information:**|**Other information:**|**Other information:**|**Other information:**|**Other information:**|**Other information:**|
|---|---|---|---|---|---|---|---|---|
|**Analysis of expenditure on charitable activities**|||||||||
||**This year**||||**Last year**||||
|**Activity orprogramme**|**Activities**|**Grant**|**Support**|**Total this**|**Activities**|**Grant**|**Support**|**Total last**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity1|-|-|-|-|-|-|-|-|
|Activity2|-|-|-|-|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
CC17a (Excel)
09/09/2025
18
## **Total**
- - - - - - - -
CC17a (Excel)
09/09/2025
19
**Section C**
**Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary item**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||||
|||-|-|
||**s**|-|-|
CC17a (Excel)
09/09/2025
20
## **Section C**
## **Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes**
**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|
_**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_
|**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
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## **Section C**
## **Notes to the accounts**
## **Note 9 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
|~~**Support cost**~~
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
|---|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||
|
**Last year**|||||||
|---|---|---|---|---|---|---|
|~~**Support cost**~~
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
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## **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).**_
|**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**
**Independent examiner’s fees**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
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## **Section C**
## **Notes to the accounts**
**Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
**----- Start of picture text -----**
This year
£
Salaries and wages 218,668
Social security costs -
Pension costs (defined contribution scheme) 8,879
Other employee benefits -
Total staff costs 227,547
This year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party None
Last year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party None
**----- End of picture text -----**
_**Please give details of the number of employees whose total employee benefits (excludi pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no s 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**|**Number of**|
||**This year**
-|
|**£60,000 to £69,999**||
|**£70,000 to £79,999**|-|
|**£80,000 to £89,999**|-|
|**£90,000 to £99,999**|-|
|**£100,000 to £109,999**|-|
|||
|**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees,**
**see Note 28.**|**This year**|
|---|---|
||**£**|
||-|
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|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**|
|---|---|---|
||**Fundraising**|-|
||**Charitable Activities**|16|
||**Governance**|-|
||**Other**|-|
||**Total**|16|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment This year Last year**
**Please state the legal authority or reason for making the payment This year Last year**
|**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**This year**|
|---|---|
||**£**
-
|
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## **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_
|**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or**
**termination payments**
**Total amount of payment**
**The nature of the payment (cash, asset**
**etc.)**|**This year**|
|---|---|
||**£**
-|
|||
|||
|||
||**This year**|
||**£**
-|
|||
|||
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## **(cont)**
**Last year £** 206,917 - 6,521 - 213,439
## _**ing employer such transactions,**_
**employees Last year** - - - - -
**Last year £** -
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**Last year Number** - 18 - - 18
**Last year £** -
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## **Last year £** -
**Last year £**
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## **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.**_
|**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**
**Amount of contributions recognised in the SOFA as an expense**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**|
|||-|
||||
||||
_**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different**
_**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details**
**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
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**(c**
**Notes to the accounts**
## **Section C**
## **Note 13 Grantmaking**
## _**Please complete this note if the charity made any grants or donations which in aggregate form a ma charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**|**Grants to individuals**|**Support costs**|
|---|---|---|---|
||||**£**|
|Activityorproject 1|-|-|-|
|Activityorproject 2|-|-|-|
|Activityorproject 3|-|-|-|
|Activityorproject 4|-|-|-|
|**_Total_**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_Yes_**|
|---|---|---|
|||**_No_**|
||||
|**Names of institution**|**Purpose**||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
|**_Total grants to institutions in reporting period_**|||
_**Total grants to institutions in reporting period Other unanalysed grants**_
## _**TOTAL GRANTS PAID**_
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|**Last year:**
**13.3 Analysis of grants paid (included in cost of charitable activities)**|**Last year:**
**13.3 Analysis of grants paid (included in cost of charitable activities)**|**Last year:**
**13.3 Analysis of grants paid (included in cost of charitable activities)**|**Last year:**
**13.3 Analysis of grants paid (included in cost of charitable activities)**|
|---|---|---|---|
|**Analysis**
|**Grants to**
|**Grants to individuals**
|**Support costs**
**£**|
|Activityorproject 1|-|-|-|
|Activityorproject 2|-|-|-|
|Activityorproject 3|-|-|-|
|Activityorproject 4|-|-|-|
|**_Total_**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
_**My charity has made grants to particular institutions that are material in the Yes 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. No**_
**Names of institution Purpose**
## _**Total grants to institutions in reporting period**_
## _**Other unanalysed grants**_
## _**TOTAL GRANTS PAID**_
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## **cont)**
## _**aterial part of the**_
**Total £** - - - - **-**
_**Please provide details of charity's URL. Provide details below**_
**Total amount of grants paid £** - - - - - - - - - - **-** - -
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**Total £ - - - - -**
_**Please provide details of charity's URL.**_
_**Provide details**_
**Total amount of** - - - - - - - - - - **-** - -
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## **Section C**
## **Notes to the accounts**
## **(cont)**
## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation**
|At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **14.2 Depreciation and impairments**
|****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**14.3 Net book value**|SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|
|---|---|---|---|
|||||
|||||
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
|||||
||-|-|-|
||-|-|-|
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## **14.4 Impairment**
_**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
_**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied and significant assumptions**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **14.6 Other disclosures**
_**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used.**_
_**(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.**_
_**(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_
- _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; indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for percentage annual deduction._
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## **)**
|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|||
|SL or RB|SL or RB|
|||
|||
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|||
|-|-|
|-|-|
CC17a (Excel)
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**----- Start of picture text -----**
This year Last year
- -
**----- End of picture text -----**
|**This year**|**Last year**|
|---|---|
|**£**|**£**|
|-|-|
|-|-|
|||
_; RB = reducing balance). Also please reducing balance, what is the_
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**Section C**
**(cont)**
**Notes to the accounts**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****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
- - - -
Net book value at the beginning
of the year
- - - -
Net book value at the end of the
year
- - - -
**15.3 Net book value**
**15.2 Amortisation and impairments**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****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
- - - -
Net book value at the beginning
of the year
- - - -
Net book value at the end of the
year
- - - -
**15.3 Net book value**
**15.2 Amortisation and impairments**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****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
- - - -
Net book value at the beginning
of the year
- - - -
Net book value at the end of the
year
- - - -
**15.3 Net book value**
**15.2 Amortisation and impairments**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****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
- - - -
Net book value at the beginning
of the year
- - - -
Net book value at the end of the
year
- - - -
**15.3 Net book value**
**15.2 Amortisation and impairments**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****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
- - - -
Net book value at the beginning
of the year
- - - -
Net book value at the end of the
year
- - - -
**15.3 Net book value**
**15.2 Amortisation and impairments**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****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
- - - -
Net book value at the beginning
of the year
- - - -
Net book value at the end of the
year
- - - -
**15.3 Net book value**
**15.2 Amortisation and impairments**|
|---|---|---|---|---|---|
||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
## **15.5 Impairment**
## **This year:**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
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## **Last year:**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
|**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible assets._**
**_(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._**
**_the carrying amount that would have been recognised_**
**_had the assets been carried under the cost model._**
**15.7 Other disclosures**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_(iv) State the amount of research and development_**
**_expenditure recognised as expenditure in the year._**
**_(v) Please detail the headings in the SOFA in which a_**
**_charge for amortisation of intangible assets is included._**
**_(vi) For any material intangible assets, please provide a_**
**_description, its carrying amount and any remaining_**
**_amortisation period._**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
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**Section C**
**(**
**Notes to the accounts**
## **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
**This year**
**(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**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
**16.3 Depreciation and impairments**|**Heritage asset**
**1**
**£**|
**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||||||
||||||
||||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **16.4 Net book value**
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|Net book value at the beginning of the
year
Net book value at the end of the year|-|-|-|-|
|---|---|---|---|---|
||-|-|-|-|
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## **16.5 Impairment**
## **This year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
**Last year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide: 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**_
**----- Start of picture text -----**
This year
**----- End of picture text -----**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valu**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|
|---|---|
||-|
||-|
||-|
||-|
||-|
||-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
**This year**
**(i) Explain the reason why heritage assets have not been recognised on the balance sheet.**
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**(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.**
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## **16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|**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**|||||
||-|-|-|-|
||-|-|-|-|
||-||||
||-||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**-**|**-**|**-**|**-**|
||||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**-**|**-**|**-**|**-**|
||||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**-**|**-**|**-**|**-**|
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## **(cont)**
## **Last year**
**Total £** - - - - - -
Straight Line ("SL") or Reducing Balance - - - - - -
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0910912025
**Last year**
## **uation**
|**uation**||
|---|---|
|**At cost Group**
**B**
**£**|**Total**
**£**|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
## **Last year**
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0910912025
**2011 £** - - - - - - **-** - - - - **-** - - - - **-**
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## **Section C**
## **Notes to the accounts**
## **Note 17 Investment assets** _**Please complete this note if the charity has any investment assets.**_
**17.1 Fixed assets investments (please provide for each class of investment)**
Carrying (fair) value at beginning of period
**Add:** additions to investments during period* **Less:** disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):** transfer in/(out) in the period
**Add/(deduct):** net gain/(loss) on revaluation Carrying (fair) value at end of year
|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|
|---|---|---|---|
|-|-|-|-|
||-|-|-|
|-|-|-|-|
|-|-|-|-|
|-|-|-|-|
|-|-|-|-|
|-|-|-|-|
|-|-|-|-|
***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 exchange willing parties in an arm's length transaction. For traded securities, the fair value is the value o London Stock Exchange Daily Official List or equivalent. For other assets where there is no m 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 balan differentiating between those held at fair value and those held at cost less impairment.**
**This year: Analysis of investments**
|**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**||
|---|---|
||**Fair value at year end**|
||**£**|
||-|
||-|
||-|
||-|
||-|
||-|
|||
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## **Last year: Analysis of investments**
**Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total Grand total (Fair value at year end+Cost less impairment)**
**Fair value at year end £** - - - - - -
## **17.3 If your charity holds investment properties, please complete the following note:**
**This year**
**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity**
**(ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds**
**(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing**
|**Other investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Analysis of current asset investments**|**This year**|
|---|---|
||**£**|
||-|
||-|
||-|
||-|
||-|
||-|
## **17.5 Guarantees**
**This year**
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**Please provide details and amount of any guarantee made to or on behalf of a third party Name of the entity or entities benefitting from those guarantees Please explain how the guarantee furthers the charity's aims**
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## **17.6 Concessionary loans**
## _**Description**_
**Amount of concessionary loans made (** _**Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information**_ **).**
_**Total**_
**Amount of concessionary loans received** _**(Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information).**_
_**Description**_
_**Total**_
**This year**
**Terms and conditions eg interest rate, security provided**
**Value of any concessionary loans which have been committed but not taken up at the reporting date**
**Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year**
## **17.7 Additional information**
**This year**
**Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.**
**For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.**
**Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**
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**(cont)**
|**Other**|**Total**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
_**ed between knowlegable and of the security quoted on the market price on a traded**_
**nce sheet row B04**
**Cost less impairment £** - - - - - - -
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**Cost less impairment £** - - - - - - -
**----- Start of picture text -----**
Last year
**----- End of picture text -----**
## **with the balance sheet.**
**Last year £** - - - - - -
## **Last year**
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||**This year £**|**Last year £**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||**This year £**|**Last year £**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||||
||**Last year**||
||||
||||
||||
||||
||||
||||
||||
||**Last year**||
||||
||||
||||
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## **Section C**
## **Notes to the accounts**
## **(cont)**
## **Note 18 Stocks** _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**activities.**||||||
|---|---|---|---|---|---|
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**Stock**
**Donated goods**
**Work in**
**progress**
**This year**
**Last year**
**£**
**£**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**|**Stock**||**Donated goods**||**Work in**
**progress**|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
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## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_
|**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||-|-|
||-|-|
**Total**
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Other debtors**
**Total**
**Trade debtors**
**Prepayments and accrued income**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
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**(cont)**
**Notes to the accounts**
## **Section C**
## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
**Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants**
**Accruals and deferred income Taxation and social security Other creditors**
|**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||59,486|-|-|-|
||-|-|-|-|
||-|607|-|-|
||-|-|-|-|
||781|-|-|-|
||-|-|-|-|
||-|-|-|-|
||60,267|607|-|-|
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
|**_ncome._**|||
|---|---|---|
|**This year**|**Last year**||
|**_Devon County Council_**
**_payment on 31 March 2025_**
**_for the summer term_**
|
||
||||
||**This year**
**£**|**Last year**
**£**|
||-|-|
||59,486|-|
||-|-|
||59,486|-|
_**Please explain the reasons why income is deferred.**_
_**Movement in deferred income account**_
**Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period**
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## **Section C**
## **Notes to the accounts**
## **(cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Movements in recognised provisions and funding commitment during the period**
|
**21.2 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.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**
**Amounts added in current period**
**Amounts charged against the provision in the current**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**
**Balance at the start of the reporting period**|
**period**
**This year**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||**Last year**||
|||||
|||||
||
|||
||**Thisyear**|**Lastyear**||
|||||
|||||
|||||
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**Section C**
## **Notes to the accounts**
## **(cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**This year Last year 22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
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**Section C**
**(cont)**
**Notes to the accounts**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
|**This year**||
|---|---|
|**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**|
|||
|||
|||
|||
## **Last year**
|**Last year**||
|---|---|
|**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**|
|||
|||
|||
|||
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
**This year**
**Description of item Estimate of financial effect**
## **Last year**
**Description of item**
## **Estimate of financial effect**
## **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**This year Last year 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**
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## **Section C Notes to the accounts**
## **(cont)**
|**Note 24**
**Cash at bank and in hand**
**Other**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**|||
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||168,108|98,440|
||-|-|
||168,108|98,440|
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## **Section C Notes to the accounts**
## **(cont)**
## **Note 25 Fair value of assets and liabilities**
**This year Last year 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that 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.**
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## **Section C Notes to the accounts**
## **(cont)**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the**_
|**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||||
||||
||||
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**Section C Notes to the accounts (cont)**
## ~~**Note 27 Charity funds**~~ **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**
|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||-|-|-|-|-|-|
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**Section C Notes to the accounts (cont)**
## ~~**Note 27 Charity funds (cont)**~~ **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**
|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||-
|-|-|-|-|-|
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## **Section C Notes to the accounts (**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
**Reason for transfer and where endowment is converted to income, legal power for its conversion** Between unrestricted and restricted funds Between endowment and restricted funds Between endowment and unrestricted funds
## **Last year**
**Reason for transfer and where endowment is converted to income, legal power for its conversion** Between unrestricted and restricted funds Between endowment and restricted funds Between endowment and unrestricted funds
## **27.4 Designated funds**
## **This year**
**Planned use Purpose of the designation**
## **Last year**
**Planned use Purpose of the designation**
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cont)
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Amount
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## **Section C**
## **Notes to the accounts**
## **(co**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in g details of such transactions should be provided in this note. If there are no transactions to report, ple the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and any remuneration or other benefits paid to a trustee by the charity or any institution or company conne**_
**----- Start of picture text -----**
Amounts paid or benefit
Legal authority (eg Remuneration Pension Redundancy
Name of trustee order, governing contribution (including
document) loss 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.**_
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and any remuneration or other benefits paid to a trustee by the charity or any institution or company conne**_
**Amounts paid or benefit**
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|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|
|---|---|---|---|---|
|||**£**|**£**||
|||-|-|-|
|||-|-|-|
|||-|-|-|
|||-|-|-|
|**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**|||||
||||||
||||||
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should note. If there are no transactions to report, please enter “True” in the box below. If there are transactio enter "False".**_
**No trustee expenses have been incurred (True or False)**
|**Type of expenses reimbursed**|**Thisyear**|
|---|---|
||**£**|
|**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 par interest, including where funds have been held as agent for related parties. If there are no such transa 'true' in the box provided.**_
## **This year**
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## **There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision**
**debts at pe**|
|---|---|---|---|---|---|
||||**£**|**£**|**£**|
|||||||
|||||||
|||||||
|||||||
_**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.**_
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## **Last year**
**There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee**|**Relationship**|**Description of the**|**Amount**|**Balance at**|**Provision**|
|---|---|---|---|---|---|
||||**£**|**£**|**£**|
|||||||
|||||||
|||||||
|||||||
_**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.**_
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## **nt)**
## _**guidance notes) ease enter “True” in**_
## **TRUE**
## _**legal authority for, ected with it.**_
|**value**|**value**|
|---|---|
|**Other**|**TOTAL**|
|**£**|**£**|
|-|**-**|
|-|**-**|
|-|**-**|
|-|**-**|
## **t value**
## **TRUE**
## _**legal authority for, ected with it.**_
## **t value**
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|**Other**|**TOTAL**|
|---|---|
|**£**|**£**|
|-|**-**|
|-|**-**|
|-|**-**|
|-|**-**|
_**d be provided in this ons to report, please**_
_**TRUE**_ **Last year £** - - - - - -
_**rty has a material actions, please enter**_
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79
## _**TRUE**_
**Amounts written off for bad during eriod end reporting period £**
CC17a (Excel)
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TRUE
for bad
Amounts
CC17a (Excell
81
0910912025
## **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.**
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