## **Trustees’ Annual Report for the period** # **From 01/04/2021 Period start date To 31/03/2022 Period end date** ## **Charity name: Grange Pavilion CIO** ## **Charity registration number: 11787678** ## **Objectives and Activities** SORP reference Summary of the Para 1.17 To further or benefit the residents of purposes of the charity Grangetown and the neighbourhood, as set out in its without distinction of sex, sexual governing document 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 beneft, in
particular, the activities,
projects or services
identifed 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
longterm social, economic and
environmental beneft to the local
community of Grangetown, which is a
deprived area of Cardif 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 post covid restrictions:
**Staf and Utilities Grant**
**The funding from the Moondance**
Foundation allowed for the Grange
Pavilion to operate and recruit three
members of staf 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.| |---|---|---|---| ## **Summer of Smiles Project** Our summer of 2021 we run a series of sessions for the Grange Pavilion Summer festival. This included sessions and activities such as – Drama with theatre Iolo, Art sessions with local artists, Wildflower seedball making, Jukebox collective sessions, Pyrography with eggs seeds, Sport sessions with SportFit, Painting faces with a heritage based art club, Singalong baby group and much more. These sessions were all part of a programme that was accessible for the whole community for free ensuring all sessions were inclusive and diverse. ## **Winter of Wellbeing** The sessions delivered from the Grange Pavilion by external organisations and Cardiff University representatives with relevant expertise in areas of expertise including art, play, youth work and STEM activities. The activities developed with the Grange Pavilion Youth Forum, a registered Community Interest Company that has been running weekly activities from the Grange Pavilion with children and young people from Grangetown. The Winter of Wellbeing timetable of activities ran over a 3-month period from 12th January to 31st March 2022 ## **Food for Life Project** The food for life project is something that is run every Monday where a local organisation through Atma in Cardiff Central distribute 40 litres of food and we pack it up for the community. This is free for our community and it feeds families in need. **Together for our Planet Climate Action Café** We completed the project with a widening appeal of the gardening group and its related activities linked to climate change and encourage more people to get involved. We will be showing a commitment to taking positive climate action and encouraging others to do the same via our gardening activities. We will be lowering our carbon footprint via increased composting, planting and local food production. We will be providing opportunities for the development of new sustainable skills and open discussion about climate change. Our project as a whole encourages members of the local community to plan for climate emergency - to consider what climate action could mean to them and why it matters. We provided opportunities for the community to participate in positive climate action via our organic gardening and composting, and training events. **Community Renewal Fund Place Rangers and Apprentices** Our project for this provided Green event days green event in Pentre Gardens. The event was catered by the Vegetarian Food Studios. Sam Holt from Eggs seeds ran two workshops. Amanda Micro Green grocer ran a sushi-rolling workshop. There was a wonderful trip to Dufferyn gardens, our green event day had a selection of eco friendly toys for sale and their toy library, to promote the circular economy. We also had much more for the community on our green day and other workshops in and around Grangetown. **Magic Little Stars Sewing Group** Our community sewing group that we run free for our community every Wednesday from 6-7:30pm. This is run by volunteers and members of the community. This has helped bringing a diverse group together and helping to engage with members of the community that we have not yet been able to engage with. We have around 20-25 members turning up and enjoying the session weekly. ## **Additional information (optional)** You may choose to include further statements where relevant about: SORP reference Policy on grant making Para 1.38 **----- Start of picture text -----**
Policy on social Para 1.38
investment including
program related
investment
Contribution made by Para 1.38
volunteers
Other
**----- End of picture text -----**
## **Achievements and Performance** SORP reference ||Summary of the main
achievements of the
charity, identifying the
diference the charity’s
work has made to the
circumstances of its
benefciaries and any
wider benefts to society
as a whole.|Para 1.20|Grange Pavilion is a resident-led
community centre in the heart of
Cardif’s most diverse ward that
provides afordable space-for-hire, a
community-focused café ofering
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 beneft 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
fag award showing our garden to be
up to standard run by local volunteers,
we then also received this again in
2022.|| |---|---|---|---|---| 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. In 2022 we also received our RSAW award architecture award and client of the year award. Garden group nominated for Volunteer Group of the year Grange Pavilion CIO totally revamping the structure and organisation of how we operate including polices, practices and sub committees. ## **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** **----- Start of picture text -----**
Review of the charity’s Para 1.21 Grange Pavilion’s financial position at
financial position at the the end of the period is positive; funds
end of the period raised are capital funding towards the
new build.
Statement explaining the Para 1.22 Grange Pavilion will develop a policy
policy for holding for holding reserves
reserves stating why
they are held
Amount of reserves held Para 1.22 £0
Reasons for holding zero Para 1.22 Funds raised are donations and grants
reserves towards projects or for running of the
building.
Details of fund materially Para 1.24 N/A
in deficit
Explanation of any Para 1.23 N/A
uncertainties about the
charity continuing as a
going concern
**----- End of picture text -----**
## **Additional information (optional)** You may choose to include further statements where relevant about: The charity’s principal sources of funds (including any Para 1.47 fundraising) Investment policy and objectives including any social investment policy Para 1.46 adopted A description of the principal risks facing the Para 1.46 charity Other ## **Structure, Governance and Management** Description of charity’s trusts: Type of governing Para 1.25 Constitution document How is the charity Para 1.25 CIO constituted? ||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
i.
ii.
iii.
iv.|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:
may require applications for
membership to be made in any
reasonable way that they decide;
may refuse an application for
membership if they believe that it is
in the best interests of the CIO for
them to do so;
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
shall give fair consideration to any
such appeal, and shall inform the
applicant of their decision, but any
decision to confrm refusal of the
application for membership shall be
fnal.| |---|---|---|---| ## **Additional information (optional)** You may choose to include further statements where relevant about: Policies and procedures adopted for the induction and training of trustees Para 1.51 The charity’s Para 1.51 organisational structure and any wider network with which the charity works 1 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 1178768 number Charity’s principal Grange Pavilion address Grange Gardens Grangetown CARDIFF CF11 7LJ ## **Names of the charity trustees who manage the charity** **----- Start of picture text -----**
Dates acted if not for Name of person
whole year (or body)
Trustee name Office (if any) entitled to
appoint trustee
(if any)
Ali Abdi Chair 28 [th] Jan 2021
Nurishan Trustee 28 [th] Jan 2021
Sudarsan
Emma Harris Secretary Whole year
Deborah Jones Trustee Whole year
Gregory Prycroft Trustee November 2022
John Fellows Treasurer Whole year
**----- End of picture text -----**
2 3 4 5 6 7 8 9 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) Type of Name Address adviser** **----- Start of picture text -----**
Independe Peter Chapman 31 Coleridge Avenue
nt
Examiner Chapman & Co Penarth
(Penarth) Ltd CF64 2SQ
**----- End of picture text -----**
## **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) Position (eg Secretary, Chair, etc)** **----- Start of picture text -----**
Ali Abdi
Chair
**----- End of picture text -----**
**----- Start of picture text -----**
Date
31.01.2023
**----- End of picture text -----**
|Grange Pavilion CIO|Grange Pavilion CIO|Grange Pavilion CIO|Charity No
(ifany)|1178768|| |---|---|---|---|---|---| |Annualaccountsforthe period|||||| |Period start date|**01/04/2021**|**To**|Period end
date|**31/03/2022**|| ## **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
**_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| |---|---|---|---|---|---| ||6,628|||6,628|3,834| ||40,552|-||40,552|3,112| |||||-|-| |||||-|-| ||1,000|75,533||76,533|162,236| |||||-|-| ||48,180|75,533|-|123,713|169,182| ||||||| ||107|-||107|101| ||18,160|46,774||64,934|27,108| |||||-|204,446| ||10,073|-||10,073|2,367| ||28,340|46,774|-|75,114|234,022| ||||||| ||19,840|28,759|-|48,599|64,840
-| ||-|-|-|-|-| ||19,840|28,759|-|48,599|64,840
-| ||-|-|-|-|-| ||50|50
-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||19,890|28,709|-|48,599|64,840
-| ||||||| ||45,248|32,271|-|77,519|142,359| ||65,138|60,980|-|126,118
77,519|| Page 1 of 30 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| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||29,463|-|-|29,463|25,398| |||-|-|-|-|-| |||-|-|-|-|-| |||29,463|-|-|29,463|25,398| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||40,317|60,193|-|100,510|52,821| |||40,317|60,193|-|100,510|52,821| |||||||| |||3,855|-|-|3,855|700| |||||||| |||36,462|60,193|-|96,655|52,121| |||||||| |||65,925|60,193|**-**|126,118|77,519| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||65,925|60,193|-|126,118|77,519| |||||||| |||-|||-|-| ||||60,193||60,193|32,271| |||65,925||-|65,925|45,248| ||||||-|| |||65,925|60,193|-|126,118|77,519| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||||| |||||||| Page 2 of 30 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 30 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 30 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 30 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
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No
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N/a||| |£500|||| ||||| ||✓||| ||Yes
No
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N/a||| Page 6 of 30 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
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No
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N/a||| |||✓| ## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** Page 7 of 30 Grange Pavilion CIO Charity No. 1178768 ## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Donations**
**and legacies:**
**Charitable**
**activities:**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**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|5,498|||5,498|3,434| ||GiftAid||||-|-| ||Legacies||||-|-| ||General grants provided by government/other
charities|1,130|||1,130|400| ||Membership subscriptions and sponsorships
which are in substance donations||||-|-| ||Donatedgoods,facilities and services||||-|-| ||Other||||-|-| ||**Total**|6,628|-|-|6,628|3,834| |||||||| |||41,552|-|-|41,552|3,112| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|41,552|-|-|41,552|3,112| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interestincome|-|-|-|-|-| ||Dividendincome|-|-|-|-|-| ||Rentalandleasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Donation from Moondance Foundation
CharityNo. 1139224|||-|-|16,000| ||CardiffCouncil||23,055||23,055|12,000| ||Vale ofGlamorgan||||-|-| ||Wales &WestHousing||||-|-| ||Rotary Club||||-|-| ||National lottery||||-|20,000| ||CommunityFoundation Wales||||-|10,000| ||Clothworkers Guild||||-|100,000| ||WelshGovernment||||-|4,236| ||UKGovernment||50,978||50,978|| ||WWF||1,500||1,500|| |||||||| |||||||| |||||||| |||||||| |||||||| ||||||-|-| ||**Total**|-|75,533|-|75,533|162,236| |||||||| ||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|-|-|-|-|-| Page 8 of 30 Grange Pavilion CIO Charity No. 1178768 |Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| |---|---|---|---|---|---| |Other|-|-|-|-|-| |**Total**
**E**|-|-|-|-|-| ||||||| ||48,180|75,533|-|123,713|169,182| ## **TOTAL INCOME** **Other information:** **All income in the prior year was unrestricted except for:** The items and Donors listed under restricted income in the **(please provide description and amounts)** Material Items £75,533 **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** All donations and grants that are individually greater that **material: (please disclose the nature, amount and any prior** £1,000 have been listed seperately in the Separate Material **year amounts)** items of income section above Page 9 of 30 **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**
**UK Government 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| ||Towards the build costs for the development of the
Grange Pavillion||4,500| ||Towards the build costs for the development of the
Grange Pavillion||4,236| ||PlayLanes Project|10,000|12,000| ||Summer of Smilesproject|8,000|-| ||Winter of Wellbeing|4,000|-| ||CommunityRenewal Fund|40,978|-| ||Together for our Planet|10,000|-| |||-|-| |||-|-| ||**Total**|72,978|30,736| _**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) 24/01/2023 10 CC17a IExcell 2410112023 Grange Pavilion CIO Charity No. 1178768 ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Expenditure on**
**raising funds:**
**Expenditure on**
**charitable**
**activities**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**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|107|||107|101| ||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**|107|-|-|107|101| |||||||| ||**Arts Party Project**||||-|4,660| ||National Lottery - Breakfast Club - Awards
for All||||-|8,100| ||Community Foundation Wales||6,785||6,785|3,215| ||National Lottery - Periscopes to the Past
project||||-|9,600| ||Cardiff Council - Play Lanes Project||20,660||20,660|| ||Earth Hour||1,450||1,450|| ||Place Ranger||8,453||8,453|| ||Summer of Smiles||3,911||3,911|| ||Together for our Planet||3,470||3,470|| Page 12 of 30 Grange Pavilion CIO Charity No. 1178768 |Winter of Wellbeing||1,356||1,356|| |---|---|---|---|---|---| |Staff Costs re charitable activities|16,000|||16,000|| |Small projects|3,290|260||3,550|1,533| |||||-|-| |**Total expenditure on charitable**
**activities**|19,290|46,345|-|65,635|27,108| Page 13 of 30 Grange Pavilion CIO Charity No. 1178768 |**Other**
**Total**
Website and Promotion costs
**Separate material**
**item of expense**
Development of Grange Pavilion
Development of Grange Pavilion -
Contribution to capital Build costs
**Total other expenditure**
Merchant Costs
Staff Costs
Governance Costs
BuildingOperatingcosts
**TOTAL EXPENDITURE**|
Development of Grange Pavilion||||-|29,844| |---|---|---|---|---|---|---| ||Development of Grange Pavilion -
Contribution to capital Build costs||||-|200,000| ||||||-|-| ||||||-|-| ||**Total**|-|-|-|-|229,844| |||||||| ||||||-|-| ||Website and Promotion costs|720|||720|30| ||Merchant Costs|276|||276|60| ||Governance Costs|870|||870|700| ||BuildingOperatingcosts|5,663|||5,663|1,517| ||Staff Costs|1,843|||1,843|60| ||**Total other expenditure**|9,372|-|-|9,372|2,367| |||||||| |||28,769|46,345|-|75,114|259,420| ## **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|||||-|4,660| |National Lottery- Breakfast Club - Awards for All|||||-|8,100| |CommunityFoundation Wales||6,785|||6,785|3,215| |National Lottery- Periscopes to the Pastproject|||||-|9,600| |Cardiff Council - PlayLanes Project||20,660|||20,660|| |Earth Hour||1,450|||1,450|| |Place Ranger||8,453|||8,453|| |Summer of Smiles||3,911|||3,911|| |Together for our Planet||3,470|||3,470|| |Winter of Wellbeing||1,356|||1,356|| ||||||-|| ||||||-|| ||||||-|-| |Staff Costs re charitable activities||16,000|||16,000|-| |Other||3,550|||3,550|1,533| |**Total**||65,635|-|-|65,635|27,108| |||||||| |**Prior year expenditure on charitable activities**
**can be analysed as follows:**|CommunityOutreachprojects as listed above|||||| |||||||| |**Within the expenditure items above the**
**following items are material: (please disclose**
**the nature, amount and any prior year**
**amounts)**|Projects with a budget of more than £1,000 as listed seperatelyabove|||||| Page 14 of 30 ## **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||-||-|-|| |||-||-|-|| ||-|-||-|-|| ||-|-||-|-|| |Other||-||-|-|| |**Total**|-|-||-|-|| _**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ No support costs have been allocated to charitable activities. CC17a (Excel) 24/01/2023 15 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**
**£**| ||750|700| |||| |||| ||120|| Page 16 of 30 **Section C Notes to the accounts (cont)** **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_ ## **11.1 Staff Costs** **Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits** |**Total staff costs**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||25,747|-| ||630|-| ||197|| ||-|-| ||26,574|-| **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** Grange Pavilion Manager - Paid by Cardiff University _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** **TRUE** |**Band**|**Number of employees**| |---|---| |**£60,000 to £69,999**|| |**£70,000 to £79,999**|| |**£80,000 to £89,999**|| |**£90,000 to £99,999**|| |**£100,000 to £109,999**|| ||| ||| ||| **Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity** ## **11.2 Average head count in the year** **The parts of the charity in which the employees work** ||**This year**
**Number**|**Last year**
**Number**| |---|---|---| |**Fundraising**|-|-| |**Charitable Activities**|5|-| |**Governance**|-|-| |**Other**|-|-| |**Total**|5|-| CC17a (Excel) 24/01/2023 17 ## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ **Please explain the nature of the payment** **Please state the legal authority or reason for making the payment** **Please state the amount of the payment (or value of any waiver of a right to an asset)** ## **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_ **Total amount of payment** **The nature of the payment (cash, asset etc.)** **The extent of redundancy funding at the balance sheet date** **Please state the accounting policy for any redundancy or termination payments** CC17a (Excel) 24/01/2023 18 ## **Section C Notes to the accounts (cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** ## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ **Amount of contributions recognised in £197.18 the SOFA as an expense Please explain the basis for allocating** Pension scheme costs are allocated in line with employment costs by **the liability and expense of defined** person and where required are apportioned on the same basis. **contribution pension scheme between activities and between restricted and unrestricted funds.** _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity** _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan** CC17a (Excel) 24/01/2023 19 CC17a (Excell 20 2410112023 ## **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**| |---|---|---|---|---| ||||**£**|**£**| ||||-|| ||||-|-| ||||-|-| |**_Total_**|**-**|**-**|**-**|**-**| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.2 Grants made to institutions** |**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**| |---|---|---| ||**_No_**|**_Provide details_**
**_below_**| |**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**| |---|---|---| |||| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**||**-**| |||-| |||-| CC17a (Excel) 24/01/2023 21 ## **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**
**14.3 Net book value**
**14.2 Depreciation and impairments**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or_**
**_reversal of an impairment loss._**|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor**
**vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|| ||-|-|600|26,985|27,585|| ||-|-|1,535|8,453|9,988|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|2,135|35,438|37,573|| ||**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
- - -
432 5,491 5,923
- - -
- - -
534 7,576 8,110
498 24,900 25,398
1,601 27,862 29,463|||| ||-|-|102|2,085|2,187|| ||-|-|-|-|-|| ||-|-|432|5,491|5,923|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|534|7,576|8,110|| |||||||| ||-|-|498|24,900|25,398|| ||-|-|1,601|27,862|29,463|| |||||||| **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) 24/01/2023 22 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**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||750|700|-|-| ||2,725|-|-|-| ||380|-|-|-| ||3,855|700|-|-| ## **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 23 of 30 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**
**£**| ||-|-| ||-|-| ||100,510|52,821| ||-|-| ||100,510|52,821| Page 24 of 30 **Section C Notes to the accounts (cont)** **Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_ **Please provide details of the nature of the event** **Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made** CC17a (Excel) 24/01/2023 25 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 balance 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|-|||||-| |**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|-|||||-| |ArtsPartyProject|R|Local community outreach through
communityled art, drama and theatre|2,625|||||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|-|||||-| |Community Foundation Wales|R|Equipment and Staff Grant to help equip
the Pavilion and Hideout Café to be fit for
purpose|6,785||-6,785|||-| |Cardiff Council - Play Lanes
Project|R|Community project to create welcoming,
safe and greenspaces|11,940|10,000|- 20,660|||1,280| |Moondance Foundation - Staff
and Utilities grant|U|Grant to facilitate opening of the Pavilion at
evenings andweekends|
16,000||- 16,000|||-| |Earth Hour|R|Community project providing a 2 week
breakfast club andraising awareness||1,500|- 1,450|-50||-| |PlaceRanger|R|Community outreach project to raise
awareness and promote wellbeing through
greenspaces and the circulareconomy||40,978|-8,453|||32,525| |SummerofSmiles|R|Community project providing opportunities
for young people to try activities otherwise
unavailable||8,000|-3,911|||4,089| |Together forour Planet|R|Community outreach raising awareness on
climate change and increasing the use of
outdoorspaces||10,000|-3,470|||6,530| |Winter of Wellbeing|R|Facilitated community outreach with the
Youth Forum||4,000|-1,356|||2,644| |||||||||-| |FixedAssets|||25,398||-5,923|9,988||29,463| |**_Other funds_**|**N/a**|**N/a**|4,271|49,235|- 7,106|- 9,938||36,462| ||**Total Funds**||77,519
|123,713|- 75,114|-|-|126,118| Page 26 of 30 **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 toDevelop thePavilion|114,294|104,236|- 204,446|- 14,084|-|-| |Development of Park Keepers
Hut|R|FundingToDevelop theParkkeepershut|10,000|||||10,000| |Development of Grange
Pavilion|U|Designated for the development of the
pavilion|4,118|2,336||-6,454|-|-| |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- Awardsfor All|R|Grant tofacilitate a10-weekbreakfast 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 green spaces|-|12,000|-60||-|11,940| |National Lottery - Periscopes to
the Past project|R|Community Project to highlight and
celebrate the History and Cultural diversity
of Grangetown|-|10,000|-9,600|-400|-|-| |Moondance Foundation - Staff
and Utilities grant|U|Grant to facilitate opening of the Pavilion at
evenings and weekends|
-|16,000|||-|16,000| ||||-||||-|-| |FixedAssets||||||25,398||25,398| |**_Other funds_**|**N/a**|**N/a**|6,762|4,610|- 4,541|- 2,560|-|4,271| |**Total Funds**|||142,959|169,182|- 234,622|-|-|77,519| CC17a (Excel) 24/01/2023 27 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 from projects to Unrestricted funds at the request of
donors|50| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| ## **27.4 Designated funds** **Planned use Purpose of the designation Amount** Page 28 of 30 ## **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) 24/01/2023 29 _**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) 24/01/2023 30 ## **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 2022|**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 2022. **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. |**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**|*_Please delete the words in the brackets if they do not apply._
**Date:**24thJanuary 2023|*_Please delete the words in the brackets if they do not apply._
**Date:**24thJanuary 2023| |---|---|---| |||24thJanuary 2023| |||| ||Peter Chapman ACMA CGMA|| |||| ||CIMA Chartered Institute of Management Accountants. Practicing
Certificate Holder|| **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**