||**Charity No**
**1178696**
**Period start date**
**01/10/2024**
**To**
**Period end**
**date**
**30/09/2025**
**Bomber County Gateway Trust**
**Annual accounts for the period**|**Charity No**
**1178696**
**Period start date**
**01/10/2024**
**To**
**Period end**
**date**
**30/09/2025**
**Bomber County Gateway Trust**
**Annual accounts for the period**|
|---|---|---|
|**Section A**|**Statement of financial activities**||
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**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||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
-
128,220
-
128,220
75,862
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||-
128,220
-
128,220
75,862|
|||-
-
-
-
-
-
2,153
-
2,153
1,312
-
-
-
-
-
-
360
-
360
-|
|||-
2,513
-
2,513
1,312|
||||
|||-
125,707
-
125,707
74,550|
|||-
-
-
-
-|
|||-
125,707
-
125,707
74,550|
|||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||-
125,707
-
125,707
74,550|
|||-
264,454
-
264,454
189,904|
|||-
390,161
-
390,161
264,454|
||||
**----- Start of picture text -----**
Bomber County Gateway Trust Charity No 1178696
Company No N/A
Annual accounts for the period Period start date: 01/10/2024 To period end date: 30/09/2025
Section B Balance sheet
Restricted
Unrestricted income Endowment Total this Total last
Guidance note funds funds funds year year
£ £ £ £ £
Fixed assets F01 F02 F03 F04 F05
Intangible assets (Note 15) B01 - - - - -
Tangible assets (Note 14) B02 - 402,314 - 402,314 233,726
Heritage assets (Note 16) B03 - - - - -
Investments (Note 17) B04 - - - - -
Total fixed assets B05 - 402,314 - 402,314 233,726
Current assets
Stocks (Note 18) B06 - - - - -
Debtors (Note 19) B07 - - - - -
Investments (Note 17.4) B08 - - - - -
Cash at bank and in hand (Note 24) B09 - 56,207 - 56,207 30,728
Total current assets B10 - 56,207 - 56,207 30,728
Creditors: amounts falling due within
one year (Note 20) B11 - 68,360 - 68,360 -
Net current assets/(liabilities) B12 - - 12,153 - - 12,153 30,728
Total assets less current liabilities B13 - 390,161 - 390,161 264,454
Creditors: amounts falling due after one
year (Note 20) B14 - - - - -
Provisions for liabilities B15 - - - - -
Total net assets or liabilities B16 - 390,161 - 390,161 264,454
Funds of the Charity
Endowment funds (Note 27) B17 - - -
Restricted income funds (Note 27) B18 390,161 390,161 264,454
Unrestricted funds B19 - - -
Revaluation reserve B20 -
Fair value reserve B21
Total funds B22 - 390,161 - 390,161 264,454
**----- End of picture text -----**
_**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_
_**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to**_
_**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_
|Signed by one or two trustees/directors on behalf of all the trustees/directors|Date of approval
dd/mm/yyyy
**CHARLES WHITE**
29/07/2026|
|---|---|
CC17a (Excel)
28/07/2026
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* 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 the Charities Act 2011.
The charity has the object of designing, constructing The charity constitutes a public benefit entity as defined by and installing an iconic landmark art installation on FRS 102. the county border of Nottinghamshire and Lincolnshire. To be known as ‘On Freedom’s Wings’
**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:**_
**----- Start of picture text -----**
An explanation as to those factors that support During the year there is a net liabilities position which is due to 1
the conclusion that the charity is a going invoice for materials. Additional monies were received post year
concern; end to ensure this could be paid in full
Disclosure of any uncertainties that make the N/A
going concern assumption doubtful;
Where accounts are not prepared on a going N/A
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*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the change in accounting policy; N/A
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; N/A
and
(iii) the amount of the adjustment for each line affected
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP. N/A
**----- End of picture text -----**
**----- Start of picture text -----**
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes*
No* * -Tick as appropriate
Please disclose:
(i) the nature of any changes; N/A
(ii) the effect of the change on income and expense or assets and liabilities for the current period; and N/A
(iii) where practicable, the effect of the change in one or
more future periods.
N/A
**----- End of picture text -----**
## **1.5 Material prior year errors**
|Yes*
No*
No material prior
**_Please disclose_**
**_(i) the nature of_**
**_(ii) for each pri_**
**_amount of the c_**
**_affected; and_**
**_(iii) the amount_**
**_earliest prior pe_**|year erro|r have been identified in the reporting period (3.47 FRS 102 SORP).|
|---|---|---|
||
|* -Tick as appropriate|
||**_:_**
**_the prior_**
**_or period_**
**_orrection_**
**_of the co_**
**_riod pres_**|N/A
N/A
N/A
**_period error;_**
**_presented in the accounts, the_**
**_for each account line item_**
**_rrection at the beginning of the_**
**_ented in the accounts._**|
CC17a (Excel)
28/07/2026
3
**Section C Notes to the accounts (cont)**
## **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**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
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.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
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.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The 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 services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
|**Settlement of insurance**
**claims**
**Investment gains and**
**losses**|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
any gain or loss resulting from revaluing investments to market value at the end of the
year.|||Yes
Yes
|No
No
|N/a
N/a
|
|---|---|---|---|---|---|---|
|**2.3 EXPENDITURE**|**AND LIABILITIES**||||||
|**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or|||Yes|No|N/a|
||constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.||||||
|**Governance and support**
**costs**|Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.|||Yes
|No
|N/a
|
||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.|||Yes
|No
|N/a
|
|**Redundancy cost**
**Deferred income**
**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**|The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.|||Yes
Yes
Yes
Yes
|No
No
No
No
|N/a
N/a
N/a
N/a
|
|**Creditors**
**Provisions for liabilities**|The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date|||Yes
Yes
|No
No
|N/a
N/a
|
|**2.4 ASSETS**
**Basic financial**
**instruments**
**Tangible fixed assets for**
**use by charity**|They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.||£100|Yes
Yes
|No
No
|N/a
N/a
|
|**Intangible fixed assets**|The charity has intangible fixed assets, that is, non-monetary assets that do not have
The depreciation rates and methods used are disclosed in note 9.2.|||Yes|No|N/a|
||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||||||
|||||Yes|No|N/a|
||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.|||Yes
|No
|N/a
|
|||||Yes|No|N/a|
||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|||Yes|No|N/a|
||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|||Yes
|No
|N/a
|
|**Stocks and work in**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net|||Yes|No|N/a|
|**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.|||Yes
|No
|N/a
|
|||||Yes|No|N/a|
||Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.||||||
|**Debtors**|Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.|||Yes
|No
|N/a
|
**----- Start of picture text -----**
The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
equivalents with a maturity date less than one year. These include cash on deposit and cash
Current asset investments
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.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts - 128,220 - 128,220 75,862
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total - 128,220 - 128,220 75,862
Charitable
activities: - - - -
- - - -
- - - -
- - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME - 128,220 - 128,220 75,862
Other information:
All income in the prior year was unrestricted except for:
All donations and grants received are for the project of
(please provide description and amounts)
constructing the Avro Lancaster Bomber Scupture
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
N/A
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
N/A
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
N/A
**----- End of picture text -----**
CC17a (Excel)
28/07/2026
7
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
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 - 812 - 812 -
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 - 812 - 812 - - - -
Expenditure on charitable activities:
Computer and internet - 439 - 439 - 261 - 261
Printing - - - - - 560 - 560
Insurance - 518 - 518 - 491 - 491
Donation administration fees - 384 - 384 - - - -
Total expenditure on charitable
activities - 1,341 - 1,341 - 1,312 - 1,312
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE - 2,153 - 2,153 - 1,312 - 1,312
**----- End of picture text -----**
## **Other information:**
**Analysis of expenditure on charitable activities**
CC17a (Excel)
28/07/2026
8
**----- Start of picture text -----**
This year Last year
Activities Grant Activities Grant
Support Total this Support Total last
Activity or programme undertaken funding of undertaken funding of
Costs year Costs year
directly activities directly activities
£ £ £ £ £ £ £ £
Creation of Avron Lancaster Bomber 2,153 - - 2,153 1,312 - - 1,312
- - - - - - -
- - - - - - -
Total 2,153 - - 2,153 1,312 - - 1,312
**----- End of picture text -----**
CC17a (Excel)
28/07/2026
9
## **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**
**----- Start of picture text -----**
Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
Governance - - - - -
360 - - - 360
Bookkeeping
- - - - -
- - - - -
Other - - - - -
360 - - - 360
Total
**----- End of picture text -----**
## **Last year**
|Governance
Other
**Total**
**Support cost**
**(examples)**|**Raising funds**
**Activity 1**
**Activity 2**
**Activity 3**
**Grand total**
**Basis of allocation**
**£**
**£**
**£**
**£**
**£**
**(Describe method)**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|
|---|---|
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
The charity has one project so all costs are allocated to this
CC17a (Excel)
28/07/2026
10
## **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).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
360 -|
|---|---|
CC17a (Excel)
28/07/2026
11
## **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**
|**14.1 Cost or valuation**|||||||||
|---|---|---|---|---|---|---|---|---|
|||**Freehold land**
**buildings**
**£**|**&**|**Avro**
**Lancaster**
**Sculpture**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**||**Total**
**£**|
|At the beginning of the year|||-|233,726|-||-|233,726|
|Additions|||-|168,588|-||-|168,588|
|Revaluations|||-|-|-||-|-|
|Disposals|||-|-|-||-|-|
|Transfers *|||-|-|-||-|-|
|At end of the year|||-|402,314|-||-|402,314|
|**14.2 Depreciation and impairments**|||||||||
||****Basis**|SL or RB (Straight
Line or Reducing
Balance)||SL or RB|SL or RB|SL or RB||SL or RB|
||**** Rate**||||||||
||||||||||
|At beginning of the year|||-|-|-||-|-|
|Disposals|||-|-|-||-|-|
|Depreciation|||-|-|-||-|-|
|Impairment|||-|-|-||-|-|
|Transfers*|||-|-|-||-|-|
|At end of the year|||-|-|-||-|-|
|**14.3 Net book value**|||||||||
|Net book value at the beginning of the|year||-|233,726|-||-|233,726|
|Net book value at the end of the year|||-|402,314|-||-|402,314|
CC17a (Excel)
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12
## **14.4 Impairment**
**----- Start of picture text -----**
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: This year Last year
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
This year Last year
£ £
(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.
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_* 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 (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
- - - -
- - - -
68,000 - - -
- - - -
360 - - -
- - - -
- - - -
**Amounts falling due within**
**one year**
**Amounts falling due after**
**more than one year**|
|---|---|
||68,360
- - -|
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
|**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**_N/A_**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
**Last year**
**_N/A_**|
|---|---|---|
|||- -|
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## **Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**||
|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
- -
- -
56,207
-
- -|
||56,207
-|
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**Section C Notes to the accounts (cont) Note 29 Related Party 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.** There were no related party transactions for the year ended 30 September 2025 (£Nil: 2024)
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