OpenCharities

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2023-03-31-accounts

UJsOZ
QOCe
52		 Unrestricted Restricted
income		 Endowment Total this Total last
00 funds funds funds year year
E E E E
Fixed assets F01 F02 F03 F04 F05
Intangible assets (Note 15) B01
Tangible assets (Note 14) B02 11,365 11„365 10,748
Heritage assets (Note 16) B03
Investments (Note 17) 904
Total fixed assets B05 11,365 11,365 10,748
Current assets
Stocks (Note 18) B06
Debtors (Note 19) B07 1,108 1,108 1,677
Investments (Note 17.4) B06
Cash at bank and in hand (Note 24) B09 79,737 79,737 56,609
Total current assets B10 80,845 80,845 58,286
Creditors: amounts falling due within
one year (Note 20) B11 1,724 1,724 1,724
Net current assetsl(liab/Iities) e12 79,121 79,121 56,562
Total assets less current liabilities e13 67,310
Creditors: amounts falling due after
one year (Note 20) B14
Provisions for liabilities B15
Total net assets or liabilities e16 90,486 90,486 67,310
Funds ofthe Charity
Endowment funds (Note 27) B17
Restricted income funds (Note 27) B19 1,545
Unrestricted funds B19 65,765
Revaluation reserve B20
Total funds B21 67,310
Signed by one or two trustees
on behalf of all		 Date of
the trustees Signature Print Name approval
dd/mm/
) (~
~a Lr44 I 441Atra ZS.t.2o

(i) the nature ofthe changein
accounting
policy;		 (i) the nature ofthe changein
accounting
policy;
(ii) the reasons
why applying
the		 new accounting
policy
provides
more reliable and more		 relevant information;
and
(iii) the amount ofthe adjustment for each line affected
in the current period, each prior period presented
and
the aggregate amount ofthe adjustment
relating
to
periods before those presented, 3.44FRS102SORP.

(ii) for each prior period presented in the accounts, the
amount ofthe correction for each account line item
affected; and
(ffi) the amount ofthe correction at the beginning
ofthe
earliest prior period presentedin
the accounts.

Restricted
Unrestricted income Endowment
funds fccde funds Total funds Pricrycar
Anal sis
Donations Donations and ifts 8,978 1,592 10570 2 078
and legacies: GIR Aid
Le acies
General grants
provided		 by government/other
charities 4,625 1 650 6275 12820
Membership subscription s and sponsorships
which are in substance donations
Donated goods, facilities and services 2,235 2,235
Other
Total 15,838 3,242 19,0SO 14,S98
Charitable
activities: 23,510 1,466 24,976 14,100
Other
Total 23,510 1,466 24976 14100
Other trading
activities:
Other
Total
Income from Interestincome 71 71
investments: Dividend income
Rental and leasin
income
Other
Total 71 71
Separate
material item
ofincome:
Total
Other: Conversion ofendowment funds into income
Gain on disposal ofa tangible fixed asset held
for chari s own use
Gain on disposal ofa programme related
investment
Royalties from the exploitation of intellectual
ro e ri hts
Other
Total
TOTAL INCOIIIE 39,419 4708 44 127 28998
Other information:
All income in the prior year was unrestricted except for:
(please provide description end 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 end any prior
year amounts)
Description This year
f
Government grant 1 Jubilee Fund 675
Government grant 2 Chatterbooks 600
Government grant 3 Inspire 5,000
Other
Total 6,275
Last year
Description K
Government grant 1
Government grant 2
Government grant 3
Other Covld Recovery Grant 10,667
Total 10,667
This year Last year
Please provide details ofany
unfulfilled conditions and other
contingencies attaching to grants
that have been recognised in income.
This year Last year
Please give details of other forms of
government assistance from which
the charity has directly benefited.
Note 5
Donated goods, facilities and services		 Note 5
Donated goods, facilities and services
This year Last year
F E
Seconded staff
Use ofproperty
Other
This year Last year
Please provide details ofthe
accounting
policy for the recognition
and valuation
ofdonated goods,
facilities and services.
Please provide details ofany unfulfilled
conditions
and other contingencies
attaching
to resources from donated
goods and services not recognised in
income.
Please give details ofother forms of
other donated goods and services not
recognised
in the accounts, eg
contribution
ofunpaid volunteers.
Note 6 Analysis ofexpenditure Analysis ofexpenditure
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Totalfunds
Expenditure
on raisin		 funds:
Incurred seeking donations
Incurred seeking legacies
Incurred seeking grants
Operating
membership		 schemes and
social lotteries
Staging fundraising
events
415 415
Fudraising
agents
Operating
charity shops
Operating
a trading
company
undertaking
non-charitable
trading
activi
Advertising,
marketing,		 direct mail and
ublici 1 245 1 245
Start up costs incurred
in generating
new source offuture income
Database development costs
Other trading
activities
Investment
management		 costs:
Portfolio mana
ament costs
Cost ofobtaining
investment		 advice
Investment
administration		 costs
Intellectual
property
licencing		 costs
Rent collection, property repairs and
maintenance
charges
Total expenditure
on raising		 funds 1,660 1,660
Expenditure
on charitable
activities:
Direct Expenses 3,471 3,045 6,516 1 383 1,383
Total expenditure
on charitable
activities 3,471 3,045 6,516 1,383 1,383
Separate material
item		 ofexpense
Total
Other
Overheads 16,234 16,234 15,623 15,623
Total other expenditure 16,234 16,234 15,623 15,623
TOTAL EXPENDITURE 19,704 3,045 22,750 18,666 18,666
Analysis Analysis ofexpenditure on charitable activities
This year Last year
Activity or programme Activities
undertaken
directl		 Grant
funding
of
activities		 Support
Costs		 Total this
year		 Activities
undertaken
directl		 Grant
funding
of
activities		 Support
Costs		 Total last
year
ActIVIt 1
Act~vit 2
Other
Total
Note 7 Extraordinary items
Please explain the nature ofeach extraordinary item occurring in the period.
This year Last year
Description E
Extraordinary item 1
Extraordinary item 2
Extraordinary item 3
Extraordinary item 4
Total extrordinary items

Amount received Amount paid out Balance held at period end Balance held at period end
Description/name ofparty Related
party (Yes This year Last year This year Last year This year Last year
or No
Total
Balance held at period end
This year
Last year

This year
Support cost Raisin funds Activity 1 Activi 2 Activity 3 Grand total Basis ofallocation
examples (Describe method)
Governance
Other
Total
Last year
Support cost Raisin funds Activity 1 Activi 2 Activity 3 Grand total Basis ofallocation
examples) (Describe method)
Governance
Other
Total

was paid p lease ent er '0 'in the appropriate
box(es).
This year Last year
F Z
Independent examiner's fees 210 180
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
Please complete ifan ex-gratia payment is
made.
Please explain the nature ofthe
payment This year
Last year
Please state the legal authority or
reason for making the payment This year
Last year
This year Last year
Please state the amount ofthe payment (orvalue ofany waiver of
a right to an asset)

Total amount of payment
The nature ofthe payment (cash, asset
etc.)
This year Last year
This year Last year

13.1 A na lysis
ofgrants paid (i		 ncluded
in cost ofcharit		 able
activities)
Grants to
Analysis institutions Grants to individuals Support costs Total
Activity or project 1
Activity or project 2
Activity or project 3
Activity or project 4
Total

Please provide
detads ofchanty s
jtfy charity has made grants to particular institutions that are material in the Yes URL.
context ofits grantmaking. Details oftheinstitution supported, purpose ofthe
grant and total paid to each institution is available on the charity's web site.
No Provide details
below
Names of institution Purpose Total amount of
rants paid E
Last year:
13.3Analysis
ofgrants paid (included		 in cost ofcharitable activities)
Grants to
Analysis institutions Grants to individuals Support costs Total
E E
Activity or protect
1
Activity or project 2
Activity or project 3
Activity or project 4
Total
Property Equpiment 8, Office Fixtures fittings Total
improvements Appliances Equipment & and equipment
IT
At the beginning ofthe year 4,886 3,671 570 3,798 12.925
Additions 2,094 180 2474
Revaluations
Disposals
Transfers *
At end ofthe year 4,886 5,765 750 3,798 15,199
14.2 Depreciation and impairments
Basis SLor RB (Straight SL SL SL SL
Line or Reducing
Balance)
Rate 5years 3years 15years
At beginning of the year 1,375 380 422 2,177
Disposals
Depreciation 1,153 250 253 1r656
Impairment
Transfers*
At end ofthe year 2,528 630 675 3,833
14.3Net book value
Net book value atthe beginning ofthe year 4,886 2,296 190 3,376 10,748
Net book value atthe end ofthe year 4,886 3,237 120 3,123 11,365

Research 8 Patents and Other Total
development trademarks
At beginning ofthe year
Additions
Disposals
Revaluations
Transfers
*
At end ofthe year
15.2Amortisation and impairments
**Basis SLor RB SLor RB SLor RB SLor RB Straight Line
("SL")or
Reducing
Balance
("RB")
**Rate
At beginning ofthe year
Disposals
Amortisation
Impairment
Transfers*
At end ofyear
15.3Net book value
Net book value at the beginning
ofthe year
Net book value at the end ofthe
year

15.5 Impairment
This year:
Please provide a description ofthe events and
circumstances
that led to the recognition
orreversal ofan
impairment
loss.
Last year:
Please provide a description ofthe events and
circumstances
that led to the recognition orreversal ofan
impairment
loss.
15.6 Revaluation
Ifan accounting policy ofrevaluation is adopted, please provide:
This year Last year
the effective date ofthe revaluation
the name ofindependent
valuer, ifapplicable
the methods
applied
the carrying amount that would have been recognised
had the assets been carried under the cost model.
15.7 Other disclosures
(i) Ifyour intangible
asset was acquired by way ofgrant,
provide
value on initial recognition
and carrying amount
ofthe asset.
(ii)
Details ofthe carrying
amounts ofany intangible
assets to which the charity has restricted
title		 or that are
pledged as security for liabilities.
(iii)
Please provide
the amount ofcontractual
commitments
for the acquisition
ofintangible		 assets.
(iv) State the amount ofresearch and development
expenditure
recognised as expenditure
in the year.
(v)
Please detail the headings in the SOFAin		 which a
charge for amortisation
ofintangible
assets is		 included.
(vi)
Forany material intangible
assets, please		 provide a
description, its carrying amount and any remaining
amortisation
period.

Note 16 Note 16 Heritage ass Heritage ass ets ets
Please complete this noteif the charity has heritage assets
16.1 General disclosures
for ag charities holding		 heritage assets
This year Last year
(i)
Explain the nature and scale of
heritage assets held.
(ii)
Explain		 the policy for the
acquisition, preservation,
management and disposal of hedtage
assets.
16.2Cost or valuation
Heritage asset Heritage asset Heritage asset Heritage asset Total
1 2 3 4
At beginning ofthe year
Additions
Disposals
Revaluations
Transfers
*
At end ofthe year
16.3Depreciation and impairments
Basis Straight Line
("SL")or
Reducing
Balance
**Rate
At beginning ofthe year
Disposals
Depreciation
Impairment
Transfers*
At end ofyear
16.4 Net book value
Net book value at the beginning ofthe
year
Net book value at the end ofthe year

16.6 Revaluation
Ifan accounting policy ofrevaluation is adopted, please provide:
the effective date ofthe revaluation
the name ofindependent
valuer, ifapplicable
qualifications
ofindependent
valuer
the methods
applied and significant		 assumptions
any significant
limitations
on the valuation
At valuation At cost Group Total
Group A B
Carrying amount at the beginning ofthe
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
16.8 Heritage assets (where he rita ge assets ar e not recoignised
on the balance s		 heet)
This year Last year
(i)
Explain the reason why heritage
assets have not been recognised on
the balance sheet.
(ii)
Describe the significance		 and
nature ofheritage assets.
(iii)
Disclose information
that		 is
helpful
in assessing the value		 of
heritage assets.
2015 2014 2013 2012 2011
Purchases
Group A
Group B
Group C
Other
Donations
Group A
Group B
Group C
Other
Total additions
Charge for impairment
Group A
Group B
Group C
Other
Total charge for impairment
Disposals
Group A —carrying amount
Group B - carrying amount
Group C
Other
Total disposals

Cash S cash Listed Investment Social
equivalents investments properties investments Other Total
Carrying
(fair)		 value at beginning of
period
Add: additions to investments dunng
period*
Less: disposals at carrying value
Less: impairments
Addi Reversal ofimpairments
Add/(deduct): transfer in/(out) in the
period
Add/(deduct): net gain/(loss) on
revaluation
Carrying
(fair)		 value at end of year
*Please specify additions resulting from
acquisitions through business combinations, if
any.
17.3Ifyour chadity holds i nvestment p roperties,
p		 lease comple te the following
note:
This year Last 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,
ifapplicable,
and relevant
qualifications
(iii)
Provide		 details ofany restrictions on the ability to realise
investment property or on the remittance ofincome or
disposal proceeds
(iv)
Explain		 any contractual obligations for the purchase,
construction ordevelopment ofinvestment property orfor
repairs, maintenance orenhancements
17.4 Please provide a breakdown
of		 17.4 Please provide a breakdown
of		 current ass et investments, ifapplicable,
agreeing
with		 the balance sheet.
Analysis ofcurrent asset investments This year Last year
Cash or cash equivalents
Listed investments
Investment
properties
Social investments
Other investments
Total
17.5Guarantees
This year Lastyear
Please provide details and amount ofany guarantee made to
oron behalf ofa third party
Name ofthe entity or entities benefitting from those
guarantees
Please explain
how the guarantee		 furthers the charity's aims
17.6Concessionary
loans		 17.6Concessionary
loans
Description This year E Last year E
Amount ofconcessionary loans made
(Luulriple
loans made mey be disclosed in aggregate
provided
that such aggregation
dere net obsvre significant
information ).
Total
Amount ofconcessionary loans received
(Multiple		 Description This year E Last year E
loans received may be disclosed in aggregate
provided that such aggregation does colassure
signNcentinformerion).
Total
This year Last year
Terms and conditions
eg interest rate, security
provided
Value ofany 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 afier mare than 1 year
17.7Additional
information
This ear Last year
Please provide information about the
signihcance
ofinvestments		 to the charity's
financial
position or performance
eg.terms and
conditions ofloans orthe use ofhedging to
manage financial risk.
For ag 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 ofsecurity, the carrying
amount ofthe
financial asset pledged as security and the terms
and conditions
relating to		 its pledge.
Stock Donated goods
Work in
For For resale For For resale progress
distribution distribution
Charitable activities:
Opening
Addedin period
Expensedin
period
Impaired
Closing
Other trading activities:
Opening
Addedin period
Expensed in period
Impaired
Closing
Other:
Opening
Addedin period
Expensed in period
Impaired
Closing
Total this year
Total previous year
This year Last year

Trade debtors
Prepayments and accrued income
Other debtors
This year Last year
20.0
1,107.6 1,657.0
1,107.6 1,67'7 0

Trade debtors
Prepayments and accrued income
Other debtors
This year
f		 Last year
K
Total

This year Last year
Please explain the reasons
why income is		 deferred.
Movement in deferred income account This year Last year
Balance at the start ofthe reporting period
Amounts
added
in current period
Amounts
released to income from		 previous periods
Balance at the end ofthe reporting period

21.'I Movements
in recognised
provisions
an		 d fu nding
commitm		 ent
during the period
This year Last year
E E
Balance at the start ofthe reporting
period
Amounts
added
in current period
Amounts
charged against the provision
in the		 current period
Unused
amounts
reversed
during the period
Balance at the end ofthe reporting
period
21.2 Please provide: This year Last year
-a brief description ofany obligations
on the
balance sheet and the expected amount and timing of
resulting
payments;
-an indication
ofthe uncertainties
about the		 amount
or timing ofthose outflows;
and
-the amount ofany expected reimbursement, stating
the amount ofany asset that has been recognised for
that expected reimbursement.
This year Last year
21.3 Forany funding
commitment
that is not
recognised as a liability or provision,
provide		 details
ofcommitment
made, the time frame ofthat
commitment,
any performance-related
conditions		 and
details ofhow the commitment
will be funded		 (with
contracts for capital expenditure
separately
identiTied).
21.4 Where unrestricted
funds have been designated
to afund commitment,
please disclose the nature		 of
any amounts
designated
and the likely timing		 ofthat
expenditure.

their existen
This year		 ce is remote.
Description ofitem including its legal nature. Please Estimate offinancial effect
describe any security provided in connection to the
liability.
Last year
Description ofitem including its legal nature. Please Estimate offinancial effect
describe any security provided in connection to the
liability.
This year
Description of item Estimate offinancial effect
Last year
Description of item Estimate offinancial effect
This year Last year
Explain any uncertainties
relating to the amount or
timing ofsettlement; and the possibilty ofany
reimbursement
Where it is not practical to make one or more ofthese
disclosures, please state this fact

Note 24
Cash		 at bank and in hand
This year
f		 Last year
f
Short term cash investments (less than 3months maturity date)
Short term deposits
Cash at bank and on hand 79,737 56,609
Other
Total 56, 9'
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This year This year
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and
restdcted funds
Between endowment and
restricted funds
Between endowment and
unrestricted
funds
Last year
Reason for transfer and where endowment is converted to income, Amount
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 ofthe designation Amount
Last year
Planned use Purpose ofthe designation Amount

There have been no related party transactions
in the reporting		 related party transactions
in the reporting		 period (True or False) TRVE
Amounts
Name
or		 ofthe trustee
related party		 Relationship
to charity		 Description ofthe
transaction(s)		 Amount Balance at
period end		 Provision for bad
debts at period end		 written off
during
reporting
period