## **Trustees’ Annual Report for the period** **From 01/04/2020 Period start date To** ## **31/03/2021 Period end date** **Charity name: Grange Pavilion CIO** ## **Charity registration number: 11787678** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes
of the charity as set out in
its governing document|Para 1.17|To further or benefit the residents of
Grangetown and the neighbourhood, without
distinction of sex, sexual orientation, race or
of political, religious or other opinions by
associating together the said residents and
the local authorities, voluntary and other
organisations in a common effort to advance
education and to provide facilities in the
interests of social welfare for recreation and
leisure time occupation with the objective of
improving the conditions of life for the
residents.
In furtherance of these objects but not
otherwise, the Trustees shall have power:
To establish or secure the establishment of
a community centre in the area known as
Grange Bowls Pavilion and Green within
Grange Gardens Cardiff and to maintain or
manage or co-operate with any statutory
authority in the maintenance and
management of such a centre for activities
promoted by the charity in furtherance of the
above objects.| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|Grange Pavilion is a resident-led project to
develop and revivify Grange Bowls Pavilion
and Green, a former Council property in
Grange Gardens, transforming it into a
multifunctional indoor and outdoor space for
community activities. This will deliver long-
term social, economic and environmental
benefit to the local community of
Grangetown, which is a deprived area of
Cardiff and in the top 10% of deprived areas
in Wales.
Grange Pavilion aims do this by providing
multifunctional indoor and outdoor spaces
for community activities and incorporating a
social enterprise café. The priority is to
serve local people, by providing
opportunities for education and training,| increased health and wellbeing, increased social cohesion and youth provision, and encourage more community action. Here are some of the projects that have taken place at the Grange Pavilion when we have been able to operate around covid restrictions. Park Keeper's Hut Funding of £10,000 was given from Cardiff Council to revamp the project back to its original image. We are continuing to raise funds to raise the estimated £30,000 required. Once this is completed it will help local start-up businesses to use the hut as a starting point to develop themselves as a local business. Vertical Studio Furniture The Vertical Studio project began in January 2020 with students from the Welsh School of Architecture benefitting from a donation of wood from an historic fallen tree in Cowbridge which was distributed to community projects. This formed the basis of the design project, where students were tasked with designing a piece of flexible and beautiful furniture for the cafe at Grange Pavilion. After much community consultation, a design was chosen for a table and multi-purpose chair which was designed by a student who was also a Grangetown resident. Following this, a kind donation received from Cardiff Bay Rotary Club enabled Grange Pavilion to purchase additional material and realise the design in full and deliver the table and chair to Grange Pavilion for use. Pedal Power Cycling Sessions Pedal Power shut to the public for all lessons and sessions but have ensured to deliver as soon as it is possible for them to do so. The funder agreed for the project to be delayed to when it’s safely possible to run the sessions. Breakfast Club We were delighted to be able to run a Grangetown Breakfast Club from the Grange Pavilion after we were awarded a National Lottery Awards for All grant to facilitate a 10-week breakfast club. Delivered by The Hideout Coffee Shop at Grange Pavilion, free hot breakfasts were made available to families who qualify for free school meals or those who are finding it difficult to make ends meet. Kitchenette Equipment A donation from the Rotary club saw us through getting our community kitchen kitted out for our users to utilise for free during sessions. We now have a fully equipped kitchen for everyone to use. All the money was spent. Equipment and staff grant We successfully received Community Foundation Wales funding, this funding helped purchase essential items for the Grange Pavilion and Hideout Cafe area. This included Tables, Chairs, Ipad, Blinds, Temperature Gun, Industrial Hoover, Fire Extinguisher and for staff to undertake Fire Warden Training. Staff and utilities grant The funding from the Moondance Foundation allowed for the Grange Pavilion to operate and recruit three members of staff on job share to cover weekday evenings and weekends. This has allowed for the Grange Pavilion to be available for hire to the local pubic, businesses and organisations in the community. Periscopes to the Past Periscopes to the Past was funded by Cadw and the National Lottery Heritage Fund and has been organised by Grangetown Art Trail, www.instagram.com/artgrangetown, a community project led by residents, Charlotte Brown (historian) and Chris House (artist). The G.A.T have run a number of successful projects locally including the Grangetown Zoo (March 2020) and the Grangetown in Lockdown exhibition (October 2020). They worked in partnership with the Grange Pavilion, installing periscopes in the pavilion grounds. Translator, Hammad Rind, made the project and history accessible to the large number of culturally diverse residents, with project content available in Urdu as well as Welsh and English. Following an open call residents nominated a piece of Grangetown History to feature inside the periscopes, the project team commissioned the creation of five periscopes with historical dioramas inside. Allotments Grange Pavillion with support from Keep Wales Tidy is helping residents reverse nature’s decline and learn how to grow their own food. ‘Local Places for Nature’ gave local residents opportunities that included training, advice, practical help and support to install new green spaces, as well as tools, materials and equipment for long-term use. This has seen the pavilion install five native fruit trees, two raised beds, plant F40m2 of wildflower turf, install a greenhouse and compost bin and purchase a variety of tools for maintaining the garden. Grangetown Safe Play Lanes Grangetown Safe Play Lanes is an ongoing project funded by Cardiff Council, Cardiff University and Grange Pavilion working with residents to improve lanes in Grangetown to create welcoming, safe and green spaces. In recent years there has been a concerted effort to clean up the lanes and alleyways in Cardiff. Until recently, many instances of flytipping went unreported and lanes became often impassable, un-appealing, and unsafe spaces not just for children, but for all residents. There has been a marked improvement in lanes/alleyways cleared of fly-tipping, with better reporting, better reactive measures, and more importantly, improvement in preventative measures. These include pedestrianised lanes to stop vehicles from dumping rubbish, and overall greater vigilance and reporting systems implemented by Cardiff Council. The above improvements have created the conditions for going a step further; creating Child Friendly play spaces. Cardiff Council and partners in Grangetown have the opportunity to pilot a transformation project in some of Grangetown’s rear lanes, to create safe and fun spaces for children and communities to connect and play, ensuring Article 31 (right to rest, leisure, and play) of the UNCRC is enabled and embodied in Cardiff communities. The overall objective is to create fun, safe spaces for children and residents to enjoy, by reclaiming the space and making the environment more welcoming and safe. This project will focus on Grangetown as a pilot, with a view to wider expansion if successful. Arty Party Project Arty Party project was a joint project with Sherman Theatre funded by National Lottery Awards for All programme and Cardiff Bay Rotary Club, was to bring people together who might have never experienced art before to develop a creative community in Grangetown, based at Grange Pavilion. Took place in September and October 2020, workshops were held at Grange Pavilion offering residents mini creative arts experiences. The workshops offered experiences in sketching, landscape |||painting, plaster cast and ceramics and were
lead by local artists Paul Edwards, Jane
Hubbard, Deborah Aguire Jones and Kyle
Legall.
To celebrate the output from the Art Party
sessions, a two-week exhibition of the work
was held at Grange Pavilion from May 27th
to 10th June 2021.| |---|---|---| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|Grange Pavilion Trustees have had regard
to the guidance issued by the Charity
Commission on public benefit.| **Additional information (optional)** You may choose to include further statements where relevant about: **----- Start of picture text -----**
SORP reference
Para 1.38
Policy on grant making
Para 1.38
Policy on social investment
including program related
investment
Para 1.38
Contribution made by
volunteers
Other
**----- End of picture text -----**
## **Achievements and Performance** SORP reference |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|Grange Pavilion is a resident-led
community centre in the heart of Cardiff’s
most diverse ward that provides affordable
space-for-hire, a community-focused café
offering employment and training
opportunities to local people, biodiverse
outdoor space for gardening, seasonal
growing and environmental education
programmes and much-needed accessible
public amenities in a popular inner-city
park.
Grange Pavilion has been operating in and
out of lockdown restrictions and has
supported young people in accessing peer
mentors, careers advice and
entrepreneurship teams; employed 3 young
people in a social enterprise cafe and
which has received national social media
acclaim for its social and environmental
sustainability, leading cultural programs
aimed at bringing diverse communities
together and free breakfast and hot drinks
schemes; provided a space to bring mental
health support into the heart of the
community; established partnerships with
local area schools to give schoolkids
access to a safe green space for learning;
directly enabled the growth of a community
garden; housed a nationally awarded youth
forum; and held many more activities which
benefit individuals and the wider
community socially, economically, culturally
and environmentally.
In the last year we have secured funding to
enable 3 job roles for local people as part
time assistants covering the building and
helping to operate during evenings and
weekends. We have also secured funding
to enable a job share opportunity in our
place ranger role between two local people
to engage with other organisations and
make partnerships.
In 2021 we also achieved our green flag
award showing our garden to be up to
standard run by local volunteers.
Multi use of the facilities within Grangetown
ensuring all needs are being met for the
local people and all others using it.
Our Grange Pavilion youth forum becoming
a CIC and more independent.| |---|---|---| **Additional information (optional)** You may choose to include further statements where relevant about: |Achievements against
objectives set|Para 1.41|| |---|---|---| |||| |Performance of fundraising
activities against objectives
set|Para 1.41|| |---|---|---| |Investment performance
against objectives|Para 1.41|| |Other||| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|Grange Pavilion’s financial position at the
end of the period is positive; funds raised
are capital funding towards the new build.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|Grange Pavilion will develop a policy for
holding reserves| |Amount of reserves held|Para 1.22|£0| |Reasons for holding zero
reserves|Para 1.22|Funds raised are donations and grants
towards projects or for running of the
building.| |Details of fund materially in
deficit|Para 1.24|N/A| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|N/A| ## **Additional information (optional)** You may choose to include further statements where relevant about: |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the principal
risks facing the charity|Para 1.46|| Other ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document|
Para 1.25|Constitution| |How is the charity
constituted?|Para 1.25|CIO| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Membership of the CIO is open to anyone
who is interested in furthering its purposes,
and who, by applying for membership, has
indicated his, her or its agreement to
become a member and acceptance of the
duty of members.
(b)
Admission procedure
The charity trustees:
i.
may require applications for
membership to be made in any reasonable
way that they decide;
ii.
may refuse an application for
membership if they believe that it is in the
best interests of the CIO for them to do so;
iii.
shall, if they decide to refuse an
application for membership, give the
applicant their reasons for doing so, within
30 days of the decision being taken, and
give the applicant the opportunity to appeal
against the refusal; and
iv.
shall give fair consideration to any
such appeal, and shall inform the applicant
of their decision, but any decision to
confirm refusal of the application for
membership shall be final.| **Additional information (optional)** You may choose to include further statements where relevant about: Policies and procedures adopted for the induction Para 1.51 and training of trustees |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|| |---|---|---| |Relationship with any related
parties|Para 1.51|| |Other||| ## **Reference and Administrative details** |Charity name|Grange Pavilion CIO| |---|---| |Other name the charity uses|| |Registered charity number|1178768| |Charity’s principal address|Grange Pavilion
Grange Gardens
Grangetown
CARDIFF
CF11 7LJ| ||| ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||Ali Abdi|Chair|28thJan 2021|| ||Nurishan Sudarsan|Trustee|28thJan 2021|| ||Emma Harris|Secretary|Wholeyear|| ||Deborah Jones|Trustee|Wholeyear|| ||David J Reeves|Trustee|Wholeyear|| ||John Fellows|Trustee|Wholeyear|| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ## – Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** |**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**| |---|---|---| |**Type of**
**adviser**
**Name**
**Address**||| |**Independent**
**Examiner**|Peter Chapman
Chapman & Co
(Penarth) Ltd|31 Coleridge Avenue
Penarth
CF64 2SQ| |||| |||| |||| ## **Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s) Full name(s)** Ali Abdi **Position (eg Secretary,** Chair **Chair, etc) Date** 31.01.2022 |Grange Pavilion CIO|Grange Pavilion CIO|Grange Pavilion CIO|Charity No
(ifany)|1178768|| |---|---|---|---|---|---| |Annualaccountsforthe period|||||| |Period start date|**01/04/2020**|**To**|Period end
date|**31/03/2021**|| ## **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|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---| ||3,834|||3,834|6,155| ||3,112|||3,112|-| |||||-|-| |||||-|-| ||16,000|146,236||162,236|38,485| |||||-|-| ||22,946|146,236|-|169,182|44,640| ||||||| ||101|||101|96| ||877|26,231||27,108|-| |||229,844||229,844|4,923| ||2,367|||2,367|780| ||3,345|256,075|-|259,420|5,799| ||||||| ||19,601|109,839
-|-|90,238
-|38,841| ||-|-|-|-|-| ||19,601|109,839
-|-|90,238
-|38,841| ||-|-|-|-|-| ||10,031
-|10,031|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||9,570|99,808
-|-|90,238
-|38,841| ||||||| ||10,280|132,079|-|142,359|103,518| ||19,850|32,271|-|52,121|142,359| ||||||| Page 1 of 25 Grange Pavilion CIO Charity No. 1178768 ## **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
the trustees|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| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||27,042|-|-|27,042|-| |||-|-|-|-|-| |||-|-|-|-|-| |||27,042|-|-|27,042|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||4,550|48,271|-|52,821|142,960| |||4,550|48,271|-|52,821|142,960| |||||||| |||700|-|-|700|600| |||||||| |||3,850|48,271|-|52,121|142,360| |||||||| |||30,892|48,271|**-**|79,163|142,360| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||30,892|48,271|-|79,163|142,360| |||||||| |||-|||-|-| ||||32,271||32,271|132,080| |||19,850||-|19,850|10,280| ||||||-|| |||19,850|32,271|-|52,121|142,360| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||||| |||||||| Page 2 of 25 Grange Pavilion CIO Charity No. 1178768 ## **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 Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* ✓ - -Tick as appropriate ## **1.2 Going concern** ## _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the 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 {2 }. 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**_ Page 3 of 25 Grange Pavilion CIO Charity No. 1178768 _**(iii) the amount of the adjustment for each line affected N/A in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_ ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). |Yes*
No*|✓|* -Tick as appropriate| |---|---|---| ||✓|| ## _**Please disclose:**_ |**_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_**| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes* * -Tick as appropriate No* ✓ ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of the prior period error;_**|N/A| |**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|N/A| |**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|**_N/A_**| Page 4 of 25 Grange Pavilion CIO Charity No. 1178768 ## **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._ These are included in the Statement of Financial Activities (SoFA) when: ## **Recognition of income** - the charity becomes entitled to the resources; - it is more likely than not that the trustees will receive the resources; and - the monetary value can be measured with sufficient reliability. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. ## **Offsetting** Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). ## **Grants and donations** 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 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. **Tax reclaims on donations and gifts** **Contractual income and** This is only included in the SoFA once the charity has provided the related goods or **performance related** services or met the performance related conditions. **grants** Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. ## **Donated goods** The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. **Donated services and facilities** 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. **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. ## **Volunteer help** **Income from interest,** This is included in the accounts when receipt is probable and the amount receivable **royalties and dividends** can be measured reliably. |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||| |||✓| Page 5 of 25 Grange Pavilion CIO Charity No. 1178768 **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. Insurance claims are only included in the SoFA when the general income recognition **Settlement of insurance** criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other **claims** income in the SoFA. **Investment gains and** This includes any realised or unrealised gains or losses on the sale of investments and **losses** any gain or loss resulting from revaluing investments to market value at the end of the year. ## **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 **costs** its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Where the charity gives a grant with conditions for its payment being a specific level of **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. The charity has creditors which are measured at settlement amounts less any trade **Creditors** 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 The charity accounts for basic financial instruments on initial recognition as per **Basic financial** paragraph 10.7 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 ||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||| |£500|||| ||||| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| Page 6 of 25 Grange Pavilion CIO Charity No. 1178768 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 realisable value. **progress** 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 **Current asset** cash equivalents with a maturity date less than one year. These include cash on deposit and **investments** 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. |||✓| |---|---|---| |Yes
No
N/a||| |||✓| |Yes
No
N/a||| |||✓| |Yes
No
N/a||| |||✓| |Yes
No
N/a||| |||✓| |Yes
No
N/a||| |||✓| |Yes
No
N/a||| |||✓| ## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** Page 7 of 25 Grange Pavilion CIO Charity No. 1178768 ## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
3,434
3,4345,139
GiftAid
- -
Legacies
- -
General grants provided by government/other
charities
400
400 500
Membership subscriptions and sponsorships
which are in substance donations
- -
Donatedgoods,facilities and services
- -
Other
- -
**Total** 3,834
- - 3,834 5,639
3,112
- -3,112
-
- - - - -
- - - - -
Other
- - - - -
**Total** 3,112
- -3,112
-
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interestincome
- - - - -
Dividendincome
- - - - -
Rentalandleasingincome
- - - - -
Other
- - - - -
**Total**
- - - - -
Donation from Moondance Foundation
CharityNo. 1139224
16,000
- 16,000
-
CardiffCouncil
12,000
12,00010,000
Vale ofGlamorgan
- 4,500
Wales &WestHousing
- 10,000
Rotary Club
- 4,517
National lottery
20,000
20,000 9,985
CommunityFoundation Wales
10,000
10,000
-
Clothworkers Guild
100,000
100,000
WelshGovernment
4,236
4,236
- -
**Total** 16,000 146,236 - 162,236 39,002
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
propertyrights
- - - - -
Other
- - - - -
**Total**
- - - - -
22,946146,236- 169,182 44,641
**Other information:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**| |---|---|---|---|---|---|---| ||Donations and gifts|3,434|||3,434|5,139| ||GiftAid||||-|-| ||Legacies||||-|-| ||General grants provided by government/other
charities|400|||400|500| ||Membership subscriptions and sponsorships
which are in substance donations||||-|-| ||Donatedgoods,facilities and services||||-|-| ||Other||||-|-| ||**Total**|3,834|-|-|3,834|5,639| |||||||| |||3,112|-|-|3,112|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|3,112|-|-|3,112|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interestincome|-|-|-|-|-| ||Dividendincome|-|-|-|-|-| ||Rentalandleasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Donation from Moondance Foundation
CharityNo. 1139224|16,000||-|16,000|-| ||CardiffCouncil||12,000||12,000|10,000| ||Vale ofGlamorgan||||-|4,500| ||Wales &WestHousing||||-|10,000| ||Rotary Club||||-|4,517| ||National lottery||20,000||20,000|9,985| ||CommunityFoundation Wales||10,000||10,000|-| ||Clothworkers Guild||100,000||100,000|| ||WelshGovernment||4,236||4,236|| ||||||-|-| ||**Total**|16,000|146,236|-|162,236|39,002| |||||||| ||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
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||22,946|146,236|-|169,182|44,641| |||||||| Page 8 of 25 Grange Pavilion CIO Charity No. 1178768 **All income in the prior year was unrestricted except for: (please provide description and amounts)** The items and Donors listed in the Material Items £39,002 **Where any endowment fund is converted into income in the reporting 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)** All donations and grants that are individually greater that £1,000 have been listed seperately in the Separate Material items of income section above Page 9 of 25 **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Cardiff Council Grant**
**Vale of Glamorgan Grant**
**Welsh Government grant**
**Cardiff Council Grant**
**Government grant 3**
**Other**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| ||Towards the build costs for the development of the
Grange Pavillion|10,000|10,000| ||Towards the build costs for the development of the
Grange Pavillion|4,500|4,500| ||Towards the build costs for the development of the
Grange Pavillion|4,236|-| ||PlayLanes Project|12,000|-| |||-|-| |||-|-| |||-|-| ||**Total**|30,736|14,500| _**Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.**_ _**Please give details of other forms of government assistance from which the charity has directly benefited.**_ CC17a (Excel) 31/01/2022 10 CC17a IExcell 3110112022 Grange Pavilion CIO Charity No. 1178768 ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Note 6**|**Analysis of expenditure**|||||| |---|---|---|---|---|---|---| |**Expenditure on**
**charitable**
**activities**
**Expenditure on**
**raising funds:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**||||| ||Incurred seeking donations|-|-|-|-|-| ||Incurred seeking legacies|-|-|-|-|-| ||Incurred seeking grants||||-|-| ||Operating membership schemes and
social lotteries||||-|-| ||Staging fundraising events||||-|-| ||Fudraising agents|101|||101|96| ||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:|-|-|-|-|-| ||Portfoliomanagement 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**|101|
-|-|101|96| |||||||| ||**Arts Party Project**|-|4,660|-|4,660|3,700| ||National Lottery - Breakfast Club - Awards
for All|-|8,100|-|8,100|-| ||Community Foundation Wales|-|3,215|-|3,215|-| ||National Lottery - Periscopes to the Past
project|-|9,600|-|9,600|-| ||Small projects|877|656|-|1,533|-| |||-|-|-|-|-| ||**Total expenditure on charitable**
**activities**|877|26,231|-|27,108|3,700| Page 12 of 25 Grange Pavilion CIO Charity No. 1178768 |**TOTAL EXPENDITURE**
**Total other expenditure**
Merchant Costs
Subcontract Photographer
Accountancy
BuildingOperatingcosts
**Other**
**Total**
Website
**Separate material**
**item of expense**
Development of Grange Pavilion
Development of Grange Pavilion -
Contribution to capital Build costs|
Development of Grange Pavilion|-|29,844|-|29,844|1,223| |---|---|---|---|---|---|---| ||Development of Grange Pavilion -
Contribution to capital Build costs|-|200,000|-|200,000|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|229,844|-|229,844|1,223| |||||||| ||||-|-|-|-| ||Website|30|-|-|30|22| ||Merchant Costs|60|-|-|60|118| ||Accountancy|700|-|-|700|600| ||BuildingOperatingcosts|1,517|-|-|1,517|| ||Subcontract Photographer|60|-|-|60|40| ||**Total other expenditure**|2,367|-|-|2,367|780| |||||||| |||3,345|256,075|-|259,420|5,799| ## **Other information:** ## **Analysis of expenditure on charitable activities** |**Activity or**
**programme**|**Activities undertaken directly**|**Grant**
**funding**
**of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total_**
**_prior year_**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |Arts PartyProject|4660||||3700| |National Lottery- Breakfast Club - Awards for All
2600||5500|||| |CommunityFoundation Wales
3215|||||| |National Lottery- Periscopes to the Pastproject
9600|||||| ||||||| ||||||| |Other|1533||||| |**Total**|21608|5500|0|0|| **Prior year expenditure on charitable activities can be analysed as follows:** **Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)** Page 13 of 25 ## **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.**_ |**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of**
**allocation**| |---|---|---|---|---|---|---| |||||||**(Describe**
**method)**| |Governance|700|-||-|700|| |||-||-|-|| ||-|-||-|-|| ||-|-||-|-|| |Other|1,667|-||-|1,667|| |**Total**|2,367|-||-|2,367|| _**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ No support costs have been allocated to charitable activities. This will be reviewed once the Pavilion is in operation CC17a (Excel) 31/01/2022 14 Grange Pavilion CIO Charity No. 1178768 **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).**_ |**_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**
**£**| ||700|600| |||| |||| |||| Page 15 of 25 ## **Section C Notes to the accounts (cont)** ## **Note 13 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **13.1 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**| |---|---|---|---|---| ||||**£**|**£**| |National Lottery - Breakfast Club -
Awards for All|5,500||-|5,500| ||||-|-| ||||-|-| |**_Total_**|**5,500**|**-**|**-**|**5,500**| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.2 Grants made to institutions** |**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**| |---|---|---| ||**_No_**|**_Provide details_**
**_below_**| |**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**| |---|---|---| |Hideout Café|For the provision and distruibution of
Breakfast Club Breakfasts|5,500| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**||**5,500**| |||-| |||5,500| CC17a (Excel) 31/01/2022 16 ## **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**|**n**|||||| |---|---|---|---|---|---|---| |**Freehold land**
**& buildings**
**Other land &**
**buildings**
**£**
**£**
At the beginning of
the year
- -
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
- -
****Basis**
SL or RB
SL or RB
**** 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
- -
**14.4 Impairment**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or_**
**_reversal of an impairment loss._**
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor**
**vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|| ||-|-|-|-|-|| ||-|-|600|26,985|27,585|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|600|26,985|27,585|| ||**d impairments**|||||| ||SL or RB|SL or RB|SL|SL|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| ||||3years|5 Years||| ||||- - -
- - -
102 2,085 2,187
- - -
- - -
102 2,085 2,187
- - -
498 24,900 25,398|||| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|102|2,085|2,187|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|102|2,085|2,187|| |||||||| ||-|-|-|-|-|| ||-|-|498|24,900|25,398|| |||||||| **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_ CC17a (Excel) 31/01/2022 17 Grange Pavilion CIO Charity No. 1178768 ## **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**|**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**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||700|600|-|-| ||-|-|-|-| ||-|-|-|-| ||700|600|-|-| ## **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**
**£**|**Last year**
**£**| |---|---| |-|-| |-|-| |-|-| |-|-| Page 18 of 25 Grange Pavilion CIO Charity No. 1178768 ## **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**
**£**| ||-|-| ||-|-| ||52,821|142,959| ||-|-| ||52,821|142,959| Page 19 of 25 **Section C Notes to the accounts (cont)** ## **Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_ **Please provide details of the nature of the event** **Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made** The trustees estimate that as a result of COVID-19 there as a shortfall in funding for the year of approx £35,000 and delays in the delivery of some projects The trustees and the community have worked hard to find alternative sources of funds in order to maintain momentum and deliver the Pavilion to the people of Grangetown CC17a (Excel) 31/01/2022 20 Grange Pavilion CIO Charity No. 1178768 ## **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**
**£**| |**Development of Grange Pavilion**|R|Funding to Develop the Pavilion|114,294|104,236|- 229,844|11,314|-|-| |**Development of Park Keepers Hut**|R|Funding To Develop the Parkkeepers hut|10,000|||||10,000| |**Development of Grange Pavilion**|U|Designated for the development of the
pavilion|4,118|2,336||- 6,454|-|- 0| |ArtsPartyProject|R|Local community outreach through
communityled art, drama and theatre|7,285||- 4,660||-|2,625| |Pedal Power Project|R|Joint project with pedal power to provide
Cycle training|500||||-|500| |National Lottery - Breakfast
Club-Awards for All|R|Grant to facilitate a 10-week breakfast club|-|10,000|-8,100|-1,900|-|-| |Community Foundation Wales|R|Equipment and Staff Grant to help equip
the Pavilion and Hideout Café to be fit for
purpose|-|10,000|-3,215||-|6,785| |Cardiff Council - Play Lanes
Project|R|Community project to create welcoming,
safe and greenspaces|-|12,000|-60||-|11,940| |National Lottery - Periscopes to
thePast project|R|Community Project to highlight and
celebrate the History and Cultural diversity
ofGrangetown|-|10,000|-9,600|- 400|-|-| |Moondance Foundation - Staff
and Utilities grant|U|Grant to facilitate opening of the Pavilion at
evenings andweekends|
-|16,000|||-|16,000| ||||-||||-|-| |**_Other funds_**|**N/a**|**N/a**|6,762|4,610|- 4,541|- 2,560|-|4,271| ||**Total Funds**||142,959
|169,182|- 260,020|-|-|52,121| Page 21 of 25 **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**
**£**| |Development of Grange
Pavilion|R|Funding to Develop the Pavilion|100,000|25,517|-1,223|-|-|124,294| |Development of Grange
Pavilion|U|All unrestricted funds at the balance sheet
date have been designated for the
development of the pavilion in the annual
report|4,118|-|-||-|4,118| |Arts Party Project|R|Local community outreach through
community led art, drama and theatre|-|10,985|-3,700|-|-|7,285| |Pedal Power Project|R|Joint project with pedal power to provide
Cycle training|-|500|-|-|-|500| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|7,638|- 876||-|6,762| |**Total Funds**|||104,118|44,640|- 5,799|-|-|142,959| CC17a (Excel) 31/01/2022 22 Grange Pavilion CIO Charity No. 1178768 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** ||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**
| |---|---|---| |Between unrestricted and
restricted funds|Funds transferred for the development of the Pavilion from unrestricted
funds|4,860| ||Funds transferred from projects to Unrestricted funds at the request of
donors|2,300| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| ## **27.4 Designated funds** |**27.4 Designated funds**||| |---|---|---| |**Planned use**|**Purpose of the designation**|**Amount**| |**Development of Grange Pavilion**|Designated Funds for the development of the Pavilion have been
transferred to the Development Fund|**6454**| |||| |||| |||| |||| |||| Page 23 of 25 ## **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **TRUE** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**This year**||||**Last year**| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**||**£**|**£**| |||||||| |||||||| |||||||| |||||||| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ **No trustee expenses have been incurred (True or False)** |**Type of expenses reimbursed**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| |**Travel**||| |**Subsistence**||| |**Accommodation**||| |**Other (please specify):**||| |||| |**TOTAL**||| **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ **There have been no related party transactions in the reporting period (True or False)** |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad**
**debts at period end**|**Amounts**
**written off**
**during**
**reporting**
**period**| |---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**| |||||||| |||||||| CC17a (Excel) 31/01/2022 24 _**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement. For any related party, please provide details of any guarantees given or received.**_ CC17a (Excel) 31/01/2022 25 ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** |**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**|Charity Name
Grange Pavilion CIO|Charity Name
Grange Pavilion CIO|Charity Name
Grange Pavilion CIO| |---|---|---|---| ||||| ||31stMarch 2021|**Charity no**
**(if any)**|1178768| ||||| ||(remember to include the page numbers of additional sheets)||| I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31[st] March 2021. **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - • the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. * _Please delete the words in the brackets if they do not apply._ **Date:** 31[[st]] **Signed: Name:** Peter Chapman ACMA CGMA **Relevant professional** CIMA Chartered Institute of Management Accountants. Practicing **qualification(s) or body** Certificate Holder **(if any):** **Date:** 31[[st]] January 2022 **Oct 2018** 1 **IER** **Address:** Chapman & Co (Penarth) Ltd 31 Coleridge Avenue Penarth, CF64 2SQ ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . **Oct 2018** 2 **IER**