## **Trustees’ Annual Report for the period**
**From:** 1[st] April 2021 **Period start date To:** 31[st] March 2022 **Period end date**
## **Charity name: Breathe Youth**
## **Charity registration number: 1180351**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of the
charity as set out in its governing
document|Para 1.17|1. To act as a resource for children and young
people up to the age of 25 living in the Forest of
Dean district by providing advice and assistance
and organising programmes of physical,
educational and other activities as a means of:
(a) advancing in life and helping young people by
developing their skills, capacities and capabilities
to enable them to participate in society as
independent, mature and responsible individuals;
(b) advancing education;
(c) relieving unemployment.
2. To advance the Christian religion in
accordance with the statement of faith by
encouraging Christian beliefs and values amongst
children and young people, their families and the
community.|
|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|_1. To act as a resource for children and young_
_people up to the age of 25 living in the Forest of_
_Dean district by providing advice and assistance_
_and organising programmes of physical,_
_educational and other activities as a means of: (a)_
_advancing in life and helping young people by_
_developing their skills, capacities and capabilities_
_to enable them to participate in society as_
_independent, mature and responsible individuals;_
_(b) advancing education; (c) relieving_
_unemployment._
The financial year 1 April 2021 to 31 March 2022,
saw the gradual resumption of services being
delivered face to face. Our action plans and risk
assessments for service delivery were reviewed
and amended in accordance with National Youth
Agency guidance to ensure there were safe
systems of work in place to reduce the risk of
covid transmission.|
1
**Youth Clubs** Connect Youth Club for young people aged 11-16 years The frequency and timings of the youth club were reviewed as there was capacity available at the local community centre. As a result of this we were pleased to be able to run the club every week during term time for one and a half hours. This enables us to provide greater continuity for the team and the young people. We resumed the club in September 2021 with a completely new group of young people and saw an average attendance of 14. Those who were attending pre-covid and were still within the age range for the club did not return. Junior Club – for children aged 7-11 years. Following the relaxation of covid restrictions and in light of the National Youth Agency guidance, Junior Club restarted on the 7 June 2021. Average attendance was 12 young people. We started with a whole new group of young people as those who were attending pre covid and were eligible to attend did not return **Mentoring Programme:** This provides one to one mentor support to young people who live in the Forest of Dean aged 10 – 18 years and are facing challenges, including those Not in Education, Employment or Training (NEET) or facing family struggles e.g., family break up, bereavement etc. In June 2021 we were successful in our bid for funding from the CHK Foundation. This enabled us to employ a mentor coordinator to manage a programme initiated by CHK for girls and young women aged 11-24 who are at risk of involvement in criminal activity and/or have faced adverse childhood experiences (ACEs). This forms part of the Gloucestershire Mentoring Programme (GMP), which is delivered by 7 partner organisations - 6 within the county and another in South Gloucestershire.
GMP is externally evaluated and provides the opportunity for the partner organisations to share learning and ways of working with each other. It is hoped that the partnership model will be adopted in other areas if it is shown to be effective.
We receive referrals from a range of organisations, including schools, children’s social services, and other family support agencies. Referrals are processed by the two Mentor Coordinators. We recruit, train and provide ongoing supervision
2
|||to volunteer mentors who supporting the young
people referred to the service. Mentors meet with
their young person for 1-2 hours (usually weekly)
for at least 12 months. We provide wider support
where needed to the families of young people
participating in the programme.
_2. To advance the Christian religion in_
_accordance with the statement of faith by_
_encouraging Christian beliefs and values amongst_
_children and young people, their families and the_
_community_
**Holiday Club and Summer Camp**
The summer camp scheduled for summer 2021
was cancelled for the second time.
There is a great deal of planning and the
preparation involved in running the holiday club
and the uncertainty about covid restrictions did
not give us confidence to plan the event within the
timescales available.
**Joint Youth Socials**
Breathe coordinates the bringing together of
church youth groups in the Forest of Dean District
for monthly social activities. The aim is to reduce
isolation for Christian young people and
encourage them in their faith. We have on
average 20 young people attending the sessions.
**Clubs**
At Junior club and Connect Youth Club we
provide opportunities to explore Christian values
using Bible verses that underpin these values or
teaching. We make space for prayer and offer the
opportunity for members of both clubs to be
prayed for.|
|---|---|---|
|Statement confirming whether the
trustees have had regard to the
guidance issued by the Charity
Commission on public benefit|Para 1.18|Trustees understand the Charity’s Commission’s
guidance and are satisfied that our services are
delivered for the public benefit.|
## **Additional information (optional)** You may choose to include further statements where relevant about:
||SORP reference||
|---|---|---|
|Policy on grant making|Para 1.38|Not applicable|
||||
3
|Policy on social investment
including program related
investment|Para 1.38|Notapplicable|
|---|---|---|
|Contribution made by volunteers|Para 1.38|Volunteers have made a huge contribution to the
delivery of our services. All our mentors are
volunteers. Since January 2022 both clubs have
been completely staffed by volunteers.|
|Other||In December 2021 and January 2022, the paid
Junior Club team leader and the Connect Youth
Club leader stepped down from their paid roles
and we have not been able to recruit into those
posts.
In January 2022 our mentor coordinator
responsible for the delivery of our Girls and
Young Women’s Programme came into post.|
## **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||**Mentoring Programme**
We were able to recruit and provide a programme
of online training to 7 new mentors during the
financial year bringing our total number of
mentors to 10. This more than doubled the
number of young people we were able to support
compared to the previous two years.
The positive outcomes and benefits to the young
people were:
•
Re-engagement in education
•
Identification and progress towards
personal goals. This gives a sense of
achievement, builds self-esteem and
confidence
•
Engagement in positive activities such as
sports clubs
•
Increased resilience – better able to face
challenging situations and difficult
circumstances.
Benefits to wider community
•
Improved employment prospects in the
longer term
•
Reduced risk of poor mental health
•
Reduced risk of involvement in antisocial
behaviour and crime
**Youth Clubs**
Junior Club|
4
|Post covid, the behaviour of the children attending|
|---|
|the club made it necessary for us to teach and|
|reinforce basic social etiquette: Saying thank you,|
|asking and not demanding, saying excuse me,|
|saying please. We had not had to do this before.|
|We provided a variety of activities including crafts|
|and games. This allowed the young people to|
|express their creative abilities as well as|
|supporting their experience of sharing, relating to|
|each other and gaining an understanding of what|
|it means to be part of their community.|
|Over a period of time, we saw an improvement in|
|most relationship issues and the behaviour at|
|club.|
|Connect Youth Club|
|The post covid period saw a gradual re-|
|establishment of the youth club. However, the|
|behaviour of the young people presented us with|
|challenges.|
|We established clear boundaries, consistency|
|and fairness. We also felt it important that we|
|communicated to the young people that they were|
|important to us and more importantly that they|
|were important to God.|
|We were keen to give praise and encouragement|
|to members when they did something well or tried|
|their best.|
|The positive outcomes and benefits to the young|
|people were|
|•
Improvement in their behaviour over time|
|•
Learned to manage their responses to|
|difficult situations at club|
|•
A more enjoyable club experience|
|•
Feel better about themselves.|
|Benefits to wider community|
|•
Young people show respect to members|
|of the wider community|
|•
Better able to manage their emotions and|
|responses to difficult situations over time|
## **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|Not applicable|
||||
5
|Investment performance against
objectives|Para 1.41|Not applicable|
|---|---|---|
|Other|||
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s financial
position at the end of the period|Para 1.21||
|Statement explaining the policy for
holding reserves stating why they
are held|Para 1.22|It is the policy of the charity to hold reserves
sufficient to allow it to continue its work for twelve
months in the event that income should diminish,
especially in a period of economic uncertainty.
This involves maintaining a reserve equivalent to
the charity’s running costs over a twelve-month
period. In the year to 31st March 2022 these
costs were forecast to be £4,800, including the
employment of the sessional youth worker. The
charity also needs to retain reserves to enable it
to replace larger items of equipment in the event
that they are no longer useable. In the year to
31st March 2022 the total replacement cost of
these items amounted to £2,500. The total
reserves that will be maintained to cover running
costs and replacement equipment in the year to
31st March 2022, as outlined above, is therefore
£7,300. In December 2020, it was agreed that
Breathe would work towards the development of
its mentoring programme, including the
recruitment of a part-time mentor co-ordinator (3
days per weel). The approximate cost of this is
£26,000 per annum. In addition to the reserves
outlined above, the charity will therefore seek
funding and retain sufficient reserves to enable it
to employ someone in this role in the future.|
|Amount of reserves held|Para 1.22||
|Reasons for holding zero reserves|Para 1.22|Not applicable|
|Details of fund materially in deficit|Para 1.24|Not applicable|
|Explanation of any uncertainties
about the charity continuing as a
going concern|Para 1.23|None|
**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|Regular donations from individuals and project
funding from the CHK Foundation|
|Investment policy and objectives
including any social investment
policy adopted|Para 1.46||
6
A description of the principal risks Para 1.46 facing the charity Other
## **Structure, Governance and Management**
|Description of charity’s trusts:||Not applicable|
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|Constitution|
|How is the charity constituted?
(e.g unincorporated association,
CIO)|Para 1.25|Charitable Incorporated Organisation|
|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|Application and interview process.
Trustees are appointed for a term of three years
by a resolution passed at a properly convened
meeting of the charity trustees.
Trustees must have regard to the skills,
knowledge and experience needed for the
effective administration of the CIO.|
## **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|Our recruitment policy is applied to all staff at all
levels in the organisation whether volunteer or
employed.|
|---|---|---|
|The charity’s organisational
structure and any wider network
with which the charity works|Para 1.51|Five trustees including the following:
•
A Chairperson
•
Treasurer
The charity’s mentoring programme is overseen
by the two Mentor Coordinators. Youth clubs and
holiday clubs are each overseen by a team leader
who is a volunteer.
We partner with other church youth groups to run
monthly joint youth socials and take the young
people to a summer camp. Breathe coordinate
these.|
|Relationship with any related
parties|Para 1.51|Not applicable|
7
Breathe Youth was registered as a charitable Other - Merger incorporated organisation (CIO) on 17th October 2018. It became active in February 2019 and on 14th March 2019 it merged with Breathe, an unincorporated association, constituted on 7th November 2013. Breathe Youth (CIO) was established to continue the work of the unincorporated association. These organisations shared the same trustees and purposes.
## **Reference and Administrative details**
|Charity name|Breathe Youth|
|---|---|
|Other name the charity uses|Breathe (Working Title)|
|Registered charity number|1180351|
|Charity’s principal address|C/o 11 Princess Royal Road,
Bream
Lydney
Gloucestershire
GL15 6NG|
|||
**Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8
9
10|**Trustee name**|**Office (if any)**|**Dates acted if not for whole year**|**Name of person (or**
**body) entitled to appoint**
**trustee (ifany)**|
|---|---|---|---|---|
||Ruth Julius|Chairperson|October 2018 topresent||
||James Woodcock|Treasurer|October 2018 topresent||
||Allan Smith|Trustee|October 2020 to November 2021||
||Christine Lott|Trustee|October 2020 topresent||
||Maureen Franklin|Secretary|October 2020 topresent||
||Martin Spoor|Trustee|June 2019 topresent||
||||||
||||||
||||||
||||||
– Corporate trustees names of the directors at the date the report was approved
**Director name**
Not applicable
Name of trustees holding title to property belonging to the charity
8
**Trustee name Dates acted if not for whole year** Not applicable
## **Funds held as custodian trustees on behalf of others**
Description of the assets Not applicable held in this capacity Name and objects of the Not applicable charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for Not applicable 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**|||
||Not applicable||
## **Name of chief executive or names of senior staff members (Optional information)**
Not applicable
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details Not applicable
## **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)**|||
|---|---|---|
||Steven James Woodcock|Martin Eric Spoor|
9
**Position (eg Secretary,** Treasurer Trustee **Chair, etc) Date** 16.12.22
10
|**Breathe Youth**|**Breathe Youth**|**Breathe Youth**|Charity No
(if any)|**1180351**||
|---|---|---|---|---|---|
|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:**|**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|
|---|---|---|---|---|---|
|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|4,506|6,749|-|11,255|4,953|
||680||-|680|33|
||-|-|-|-|-|
||-|-||-|-|
||-|-|-|-|-|
|||-|-|-||
||5,186|6,749|-|11,935|4,986|
|||||||
||-|24|-|24|-|
||2,416|6,401|-|8,817|1,853|
||-|-|-|-|-|
|||-|-|-|-|
||2,416|6,425|-|8,841|1,853|
|||||||
||2,770|324|-|3,094|3,133|
||-|-|-|-|-|
||2,770|324|-|3,094|3,133|
|||-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||2,770|324|-|3,094|3,133|
|||||||
||17,228|79||17,307|14,174|
||19,998|403
-
20,401|||17,307|
1
## **Section B Balance sheet**
|**Fixed assets**|Guidance Notes|**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|
|---|---|---|---|---|---|---|
|**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_**|B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16|-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||741|1,385|-|2,126|1,874|
|||-|-|-|-|-|
|||19,418|11,559|-|30,977|17,623|
|||20,159|12,944|-|33,103|19,497|
||||||||
|||130|12,572|-|12,702||
||||||||
|||20,029|372||20,401|19,497|
||||||||
|||20,029|372|**-**|20,401|19,497|
||||||||
|||||||2,190|
|||-|-|-|-|-|
||||||||
|||20,029|372|-|20,401|17,307|
|**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|B17
B18
B19
B20
B21||||||
|||-|||-
403
19,998
-|-|
|||||-||79|
|||||||17,228|
||||||||
|||20,029|372|-|20,401|17,307|
||||||||
|||Signature||Print Name||Date of
approval|
|||||M. Spoor||16.12.2022|
|||||S.J. Woodcock||16.12.2022|
CC17a (Excel)
22/01/2023
**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) second edition (October 2019)
- the Financial Reporting Standard applicable in the United Kingdom and Republic of
- • and with* ✓ Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
## **TRUE**
- -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.
CC17a (Excel)
22/01/2023
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
|Yes*
✓
No*
**_Please disclose:_**|✓|* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
|||||
|||||
|**_(i) the nature of the change in accounting policy;_**||||
|**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**||||
|**_(iii) the amount of the adjustment for each line affected_**
**_in the current period, each prior period presented and_**
**_the aggregate amount of the adjustment relating to_**
**_periods before those presented, 3.44 FRS 102 SORP._**||||
|||||
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
|Yes*
No*|✓|* -Tick as appropriate|
|---|---|---|
||✓||
## _**Please disclose:**_
_**(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_
CC17a (Excel)
22/01/2023
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
✓
No*
✓
**_Please disclose:_**|✓|* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
||✓|||
|||||
|**_(i) the nature of the prior_**||**_period error;_**||
|**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**||||
|**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**||||
|||||
CC17a (Excel)
22/01/2023
**Section C Notes to the accounts**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change in accounting policy**
_**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_
**Start of End of period period £ £**
**Fund balances as previously stated** _**Adjustments:**_
## **Fund balance as restated**
_**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_
**End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_
**Previous period net income/(expenditure) as restated**
CC17a (Excel)
22/01/2023
## **Note 2 Accounting policies**
## **2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
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.|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|||
||||✓|
|**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of|
|---|---|
|**facilities**|the gift to the charity provided the value of the gift can be measured reliably.|
||Donated services and facilities that are consumed immediately are recognised as|
||income with an equivalent amount recognised as an expense under the appropriate|
||heading in the SOFA.|
|**Support costs**|The charity has incurred expenditure on support costs.|
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|
|**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can|
|**royalties and dividends**|be measured reliably.|
|**Income from membership**|Membership subscriptions received in the nature of a gift are recognised in Donations|
|**subscriptions**|and Legacies.|
||Membership subscriptions which gives a member the right to buy services or other|
||benefits are recognised as income earned from the provision of goods and services as|
||income from charitable activities.|
|**Settlement of insurance**
**claims**|Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.|
|**Investment gains and**
**losses**|This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the|
||year.|
|Yes
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|||
|||✓|
## **2.3 EXPENDITURE AND LIABILITIES**
|**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.|
|**Governance and support**
**costs**|Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.|
||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.|
|**Grants with performance**
**conditions**|Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.|
|**Grants payable without**
**performance conditions**|Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.|
|**Redundancy cost**|The charity made no redundancy payments during the reporting period.|
|**Deferred income**|No material item of deferred income has been included in the accounts.|
|**Creditors**|The charity has creditors which are measured at settlement amounts less any trade
discounts|
||A liability is measured on recognition at its historical cost and then subsequently|
|**Provisions for liabilities**|measured at the best estimate of the amount required to settle the obligation at the|
||reporting date|
|**Basic financial**
**instruments**|The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.|
||||
|---|---|---|
|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|||
|✓|||
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Tangible fixed assets for**
**use by charity**
**Investments**
**Stocks and work in**
**progress**
**Debtors**
**Current asset**
**investments**|£1,000
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
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.
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.
The depreciation rates and methods used are disclosed in note 9.2.
They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.||Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|---|---|
|||£1,000||||
||||||✓|
||||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|||
||||✓|||
|||||||
||Deferred income is reported where income is received in the current financial year but relates to a subsequent
financial year.|||||
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|
|---|---|---|---|---|---|---|
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
4,262 1,066-5,328 4,435
Gift Aid
81 104-185-
Legacies
- - - - -
General grants provided by government/other
charities
163 5,579-5,742 518
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total** 4,506 6,749 - 11,255 4,953
Income (Clubs & holiday club)
680- -680-
Summer conference-attendance
-
- -33
- - - - -
Other
- - - -
**Total** 680 - -680 33
- - - -
- - - -
- - - - -
- - - -
**Total** - - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total** - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total** - - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
heldforcharity's ownuse
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total** - - - - -
5,186 6,749-11,935 4,986
**Other information:**
**Where any endowment fund is converted into income in the**
**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**
**Analysis**
**Donations**
**and**
**legacies:**
**Charitable**
**activities:**
**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**
Donations and gifts totalling £5,328 (£4,435 in previous year);
general grants provided by charities totalling £5,579 (nil in
previous year).
**TOTAL INCOME**
**Other:**
**Other**
**trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**||||||
||Donations and gifts|4,262|1,066|-|5,328|4,435|
||Gift Aid|81|104|-|185|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|163|5,579|-|5,742|518|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|4,506|6,749|-|11,255|4,953|
||||||||
||Income (Clubs & holiday club)|680|-|-|680|-|
||Summer conference-attendance|-||-|-|33|
|||-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|680|-|-|680|33|
||||||||
||||-|-|-|-|
||||-|-|-|-|
|||-|-|-|-|-|
||||-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income
|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset
heldforcharity's ownuse|-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||5,186|6,749|-|11,935|4,986|
||||||||
||||||||
||||||||
||||||||
||||||||
|||Donations and gifts totalling £5,328 (£4,435 in previous year);
general grants provided by charities totalling £5,579 (nil in
previous year).|||||
CC17a (Excel)
22/01/2023
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_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._**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
||Coronavirus Job Retention Scheme|163|518|
|||-|-|
|||-|-|
|||-|-|
||**Total**|163|518|
|||||
||Not applicable|||
|||||
||None|||
CC17a (Excel)
22/01/2023
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**
**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services**
**not recognised in the accounts, eg**
**contribution of unpaid volunteers.**
**Use of property**
**Other**
**Seconded staff**||**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||||
||Donated goods, facilities and services are accounted
for on the basis of the value of the gift to the charity,
where this can be measured reliably. The charity does
not accept donated goods for resale or distribution to
beneficiaries. Goods donated for on-going use by the
charity are recognised as tangible fixed assets when
their fair value exceeds the threshold for capitalisation
set by the charity's accounting policy, which is £1000.|||
|||||
||
|||
|||||
||Contribution of unpaid volunteers (referred to in
trustees' annual report)|||
CC17a (Excel)
22/01/2023
## **Note 6 Analysis of expenditure**
|**Expenditure on**
**raising funds:**
**Separate material**
**item of expense**
**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|-|24|-|24|-|
||Incurred seeking legacies|-|-|-|-|-|
||Incurred seeking grants||||||
||Operating membership schemes and
social lotteries||||||
||Staging fundraising events||||||
||Fudraising agents||||||
||Operating charity shops||-||||
||Operating a trading company
undertaking non-charitable trading
activity||||||
||Advertising, marketing, direct mail and
publicity|-|-|-|-|-|
||Start up costs incurred in generating
new source of future income
|-|-|-|-|-|
||Database development costs|-|-|-|-|-|
||Other trading activities||||||
||Investment management costs:|-|-|-|-||
||Portfolio management costs|-|-|-|-|-|
||Cost of obtaining investment advice|-|-|-|-|-|
||Investment administration costs|-|-|-|-|-|
||Intellectual property licencing costs|-|-|-|-|-|
||Rent collection, property repairs and
maintenance charges|-|-|-|-|-|
|||-|-|-|-|-|
||**Total expenditure on raising funds**|-|24|
-|24|-|
||||||||
||Youth clubs|2,416|-|-|2,416|1,497|
||Mentoring||6,349|-|6,349|319|
||Summer conference - attendance|-|52|-|52|37|
|||-|-|-|-|-|
||**Total expenditure on charitable**
**activities**|2,416|6,401|-|8,817|1,853|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
CC17a (Excel)
22/01/2023
## **Other**
||-|-|-|-|-|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|**URE**
**Total other expenditure**|-|-|-|-|-|
|||||||
||2,416|6,425|-|8,841|1,853|
## **TOTAL EXPENDITURE**
## **Other information:**
## **Analysis of expenditure on charitable activities**
|**Activity or**
**programme**|**Activities undertaken directly**|**Activities undertaken directly**|**Grant**
**funding**
**of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total_**
**_prior year_**|
|---|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|**£**|
|Youth clubs||2,309|0|107|2,416|1497|
|Mentoring||663|5,579|107|6,349|319|
|Summer Conference||0|0|52|52|37|
|**Total**||2,972|5,579|266|8,817|1853|
|**Within the expenditure items above the**
**following items are material: (please disclose**
**the nature, amount and any prior year**
**amounts)**
**Prior year expenditure on charitable activities**
**can be analysed as follows:**|||||||
|||Expenditure on delivery of youth clubs, totalling £1,497; delivery of mentoring
programmme, totalling £319 and participation in Limitless Summer
conference,totalling£37.|||||
||||||||
|||Expenditure on delivery of youth clubs, totalling £2,416 (£1,497 in prior year)
and on delivery of mentoring porgramme, totalling £6,349 (£319 in prior year).|||||
CC17a (Excel)
22/01/2023
**Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary items**
**Description**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||||
|||-|-|
|||-|-|
CC17a (Excel)
22/01/2023
**Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes**
**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|
## _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_
|**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
CC17a (Excel)
22/01/2023
**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**
**£**|**Youth Clubs**
**£**|**Mentoring**
**£**|**Events**
**£**|**Grand total**
**£**|**Basis of**
**allocation**|
|---|---|---|---|---|---|---|
|||||||**(Describe**
**method)**|
|Governance|-|-|-|-|-||
|Printing, Postage &
Stationery|-|30|30|16|76|Estimated Use
(40:40:20%)|
|Insurance|-|75|75|36|186|Estimated Use
(40:40:20%)|
|Training|-|2|2|-|4|Estimated Use
(50:50:0%)|
|Other|-|-||-|-||
|**Total**|-|107|107|52|266||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
Support costs are apportioned to each charitable activity according to the estimated percentage use by that activity
CC17a (Excel)
22/01/2023
**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**
**£**|
||0|0|
||0|0|
||0|0|
||0|0|
CC17a (Excel)
22/01/2023
**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**
**£**|
|---|---|---|
||5,159|1,088|
||305|176|
||-|-|
||-|-|
||5,464|1,264|
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**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**
CC17a (Excel)
22/01/2023
**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|1|1|
|Governance|-|-|
|Other|-|-|
|**Total**|1|1|
**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)
22/01/2023
**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 the SOFA as an expense Please explain the basis for allocating the liability and expense of defined 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)
22/01/2023
**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**|
|---|---|---|---|---|
|Activityorproject 1|||**£**|**£**|
|Activityorproject 2|||-|-|
|Activityorproject 3|||-|-|
|Activityorproject 4|||-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**13.2 Grants made to institutions**|**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)
22/01/2023
**Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|At the beginning of
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
## **14.2 Depreciation and impairments**
|****Basis**
**** Rate**
At beginning of the
year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the
beginning of the year
Net book value at the
end of the year
**14.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|---|---|---|---|---|---|---|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
CC17a (Excel)
22/01/2023
## **14.4 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied and significant assumptions**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **14.6 Other disclosures**
_**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used.**_
_**(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.**_
_**(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight_
CC17a (Excel)
22/01/2023
**Section C Notes to the accounts**
## **Note 15 Intangible assets**
## _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|At beginning of the
year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **15.2 Amortisation and impairments**
|****Basis**
**** Rate**
At beginning of the
year
Disposals
Amortisation
Impairment
Transfers*
At end of year|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|---|---|---|---|---|---|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
CC17a (Excel)
22/01/2023
## **15.3 Net book value**
|**15.3 Net book value**|||||
|---|---|---|---|---|
|Nat book value at the
beginning of the year
Net book value at the
end of the year|-|-|-|-|
||-|-|-|-|
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including:**_
_**Reasons for choosing amortisation rates Policies for the recognition of any capital development**_
## **15.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
CC17a (Excel)
22/01/2023
## **15.7 Other disclosures**
_**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.**_
_**(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.**_
_**(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.**_
_**(iv) State the amount of research and development expenditure recognised as expenditure in the year.**_
_**(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.**_
_**(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_
_* The "transfers" row is for movements between fixed asset categories. ** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual_
CC17a (Excel)
22/01/2023
**Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
**(i) Explain the nature and scale of heritage assets held.**
**(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.**
## **16.2 Cost or valuation**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Heritage**
**asset 1**
**£**|**Heritage**
**asset 2**
**£**|**Heritage**
**asset 3**
**£**|**Heritage**
**asset 4**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
## **16.3 Depreciation and impairments**
|****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year||||||Str
aig
ht
Lin|
|---|---|---|---|---|---|---|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
CC17a (Excel)
22/01/2023
## **16.4 Net book value**
|**16.4 Net book value**||||||
|---|---|---|---|---|---|
|Nat book value at the beginning of the
year
Net book value at the end of the year|-|-|-|-|-|
||-|-|-|-|-|
## **16.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
CC17a (Excel)
22/01/2023
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost**
**Group B**
**£**|**Total**
**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
**(i) Explain the reason why heritage assets have not been recognised on the balance sheet.**
**(ii) Describe the significance and nature of heritage assets.**
**(iii) Disclose information that is helpful in assessing the value of heritage assets.**
**(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
CC17a (Excel)
22/01/2023
## **16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
CC17a (Excel)
22/01/2023
**Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|**investment)**|||||||
|---|---|---|---|---|---|---|
|Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year
|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**invest**
**ments**|**Other**|**Total**|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
CC17a (Excel)
22/01/2023
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Other investments**
**Total**
**Social investments**
**Listed investments**
**Grand total (Fair value at year end+Cost less impairment)**|||
|---|---|---|
||**Fair value at year**
**end**|**Cost less**
**impairment**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||||
## **17.3 If your charity holds investment properties, please complete the following note:**
**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications**
**(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
CC17a (Excel)
22/01/2023
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
## **Analysis of current asset investments**
**Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total**
|**This year**|**Last year**|
|---|---|
|**£**|**£**|
|30,977|17,623|
|-|-|
|-|-|
|-|-|
|-|-|
|30,977|17,623|
## **17.5 Guarantees**
**Please provide details and amount of any guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from those guarantees**
**Please explain how the guarantee furthers the charity's aims**
## **17.6 Concessionary loans**
**Amount of concessionary loans made (** _**Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information**_ **).**
**Amount of concessionary loans received** _**(Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information).**_
## **Terms and conditions eg interest rate, security provided**
|**_Description_**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||||
||||
||||
||||
|**_Total_**|||
||||
|**_Description_**|**This year**
**£**|**Last year**
**£**|
||||
||||
||||
|**_Total_**|||
||||
CC17a (Excel)
22/01/2023
**Value of any concessionary loans which have been committed but not taken up at the reporting date**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
## **17.7 Additional information**
**Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.**
**For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.**
**Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**
CC17a (Excel)
22/01/2023
**Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**activities.**||||||
|---|---|---|---|---|---|
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**Stock**||**Donated goods**||**Work in**
**progress**|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
**18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
CC17a (Excel)
22/01/2023
**Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
**Trade debtors Prepayments and accrued income Other debtors**
|**This year**
**£**|**Last year**
**£**|
|---|---|
|-|-|
|-|-|
|2,126|
1,874|
|2,126|
1,874|
**Total**
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|
-|
||0|
1,874|
||-|
-|
||-|
-|
||0|
1,874|
CC17a (Excel)
22/01/2023
**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**
**£**|
||-|-|-|-|
||-|-|-|-|
||3,231|-|-|-|
||-|-|-|-|
||9,471|-|-|2,190|
||-|-|-|-|
||-|-|-|-|
||12,702|-|-|2,190|
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
## _**Please explain the reasons why income is deferred.**_
Income is deferred as it was received in the year ended 31st March 2020 but relates to delegate fees for Limitless youth conference which was cancelled twice due to coronavirus and now takes place in the financial year ending 31st March 2023.
|**_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**
**£**|
|---|---|---|
||2,190|2,385|
||9,471|-|
||2,190|- 195|
||9,471|2,190|
CC17a (Excel)
22/01/2023
**Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
**21.1 Please provide: - a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.**
## **21.2 Movements in recognised provisions and funding commitment during the period**
|**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
**21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).**
**21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.**
CC17a (Excel)
22/01/2023
**Section C Notes to the accounts (cont)**
**Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
CC17a (Excel)
22/01/2023
**Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
|**their existence is remote.**||
|---|---|
|**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**|
|||
|||
|||
|||
## **23.2 Contingent assets**
## **Where the charity has contingent assets, please complete the following section when their existence is probable**
**Description of item Estimate of financial effect**
## **23.4 Other disclosures for contingent assets and/or liabilities**
**Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement**
**Where it is not practical to make one or more of these disclosures, please state this fact**
CC17a (Excel)
22/01/2023
**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**
**£**|
||-|-|
||-|-|
||30,977|17,623|
||-|-|
||30,977|17,623|
CC17a (Excel)
22/01/2023
**Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
**25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
CC17a (Excel)
22/01/2023
**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)
22/01/2023
## **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**
**£**|
|Unrestricted|UR|Generalcharitable purposes|17,228|5,186|2,416|-|-|19,998|
|Restricted|R|Limitless - Summer conference
(attendance)|79|-|52|-|-|27|
|Restricted|R|GloucestershireMentoringProgramme|-|5,579|5,632|-|-|-53|
|Restricted|R|MentoringProgramme|-|1,170|741|-|-|429|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||17,307|11,935|8,841|-|-|20,401|
CC17a (Excel)
22/01/2023
## **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**
**£**|
|Unrestricted|UR|Generalcharitable purposes|14,091|4,953|- 1,816|-|-|17,228|
|Restricted|R|Limitless - Summer conference
(attendance)|83|33|-37|-|-|79|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||14,174|4,986|- 1,853|-|-|17,307|
CC17a (Excel)
22/01/2023
**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|||
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
||||
|**27.4 Designated funds**|**27.4 Designated funds**|**27.4 Designated funds**|
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
CC17a (Excel)
22/01/2023
## **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**|
|||**£**|**£**||**£**|**£**|
|Not applicable|||||||
||||||||
||||||||
||||||||
_**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.**_
CC17a (Excel)
22/01/2023
## **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)**||**_FALSE_**|
|---|---|---|
||||
|**Type of expenses reimbursed**|**This year**|**Last year**|
||**£**|**£**|
|**Travel**|||
|**Subsistence**|||
|**Accommodation**|||
|**Other (please specify): Authorised expenditure incurred on behalf of the**
**organisation (including delegate fees for Summer conference and other**
**expenditure requiring payment by credit card)**|1,829|745|
||||
|**TOTAL**|1,829|745|
|**Please provide the number of trustees reimbursed for**
**expenses or who had expenses paid by the charity**|**One**|
|---|---|
## **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)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**_TRUE_**|**_TRUE_**|
|---|---|---|---|---|---|---|---|
|||||||||
|**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**
|
||||**£**|**£**|**£**||**£**|
|||||||||
|||||||||
|||||||||
|||||||||
_**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)
22/01/2023
## **Section C Notes to the accounts**
## **Note 29 Additional Disclosures**
## **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
Breathe Youth was registered as a charitable incorporated organisation (CIO) on 17th October 2018. Breathe Youth became active in February 2019 and on 14th March 2019 it merged with Breathe, an unincorporated association, constituted on 7th November 2013. Breathe Youth (CIO) was established to continue the work of the unincorporated association. These organisations shared the samed trustees and purposes. No significant adjustments were required in order to align accounting policies. No adjustments to net assets were required as a result of the merger.
CC17a (Excel)
22/01/2023
**Section C Notes to the accounts**
## **Note 30**
## **30.1 Analysis of principal SoFA components for the current reporting period**
||**Unincorporated**
**assocn.**
**(pre-merger)**|
**CIO**
**(pre-merger)**|
**Charity**
**(post-merger)**|
**Combined**
**total**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|Total income|||||
|Total expenditure|||||
|Net income/(expenditure)|||||
|Other gains/(losses)|||||
|**Net movement in funds**|||||
## **30.2 Analysis of principal SoFA components for the previous reporting period**
||**Unincorporated**
**assocn.**
**(pre-merger)**|
**CIO**
**(pre-merger)**|
**Charity**
**(post-merger)**|
**Combined**
**total**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|Total income|||||
|Total expenditure|||||
|Net income/(expenditure)|||||
|Other gains/(losses)|||||
|Net movement in funds|||||
|Total funds brought forward|||||
|Total funds carried forward|||||
## **30.3 Analysis of net assets at the date of merger**
|||**Unincorporated**
**assocn.**|**CIO**|
**Combined**
**total**|
|---|---|---|---|---|
|||**£**|**£**|**£**|
|Net assets|||||
||||||
|Represented by:|||||
|Unrestricted funds|||||
|Restricted income funds|||||
|Endowment funds|||||
|**Total funds**|||||