Charity name: Hereditary Spastic Paraplegia Support Group Charity no: 1181539 18 Lodmoor Avenue, Weymouth DT3 5AF Trustees: Ian Bennett, Mike Cain, Neil Cuthbertson Dave Harris, Adam Lawrence, John Mason, Mitesh Patel, ## **Trustee’s Report, Year ending 30[th] April 2021** ## **Structure and Management** The charity is governed and administered by a committee of 7 volunteer trustees. The trustees consider that all actions taken during the year were in accordance with the constitution. The trustees meet several times a year or correspond by email to; discuss the activities of the group and its position, make decisions on activities and expenditure. All meetings during the year were digital meetings. One member was invited to attend trustee meetings and was appointed as a trustee in September 2020. ## **Activities and Objectives** The group’s mission statement is: _**People with Hereditary Spastic Paraplegia (HSP), their families and carers are at the heart of everything we do.**_ - _Our information and support helps improve the quality of life for those affected by HSP._ - _Our friendly support community helps with sharing ideas and reducing feelings of isolation._ - _We support research into HSP, including developing treatments and improving understanding._ The mission statement articulates how the Group fulfils its charitable objects which are concerned with promoting and protecting physical and mental health, and advancing education. The Group provides a friendly supportive community with various ways for members to keep up-to-date and communicate with each other: - An Annual General Meeting featuring presentations from HSP specialists and other relevant individuals - • Regional meetings are regularly held around the country aiming to reduce the isolation of members - A Newsletter is published 2-3 times a year - A website and social media channels provide information and allow discussions on relevant topics The Group provides various ways to support members and promote understanding of and research into HSP: - In addition to the supportive community grants are available to members to help with the purchase of mobility aids or other equipment - Grants are available to support projects researching aspects of HSP - The group is involved with relevant umbrella organisations to help promote HSP Page 1 of 3 ## **Achievements and Performance** Although activities this year have been constrained by the restrictions imposed as a result of coronavirus, the group has worked on its public benefits with the purposes of reducing isolation and keeping people informed and involved: - The 2020 AGM was held virtually, via the Zoom platform - The presentations usually made at the AGM were also held virtually - Recordings of the AGM and the presentations have formed a new YouTube channel for the group so that members can view them at any time - The groups regional meetings during the year were held virtually, with 15 successful meetings held. The virtual meetings are especially helpful to those who are unable to travel to any of the usual meeting locations - New regional virtual meetings were established in South Wales and Scotland - 2 national virtual meetings were held - The groups updated website was launched in June 2020 - 3 editions of the newsletter were produced (May 20, October 20, March 21) - Social media groups for those with HSP and their carers were supported - The first recipients of our two annual awards were made at the 2020 AGM recognising their important contributions to help raise the profile of HSP and for fundraising. - The group agreed to contribute to a new international prize for research into treatments and therapy for those with HSP - Trustees have attended a number of relevant meetings and have reported their observations to members Money is raised from subscriptions and fund-raising activities undertaken by members and friends. Fundraising during the year was limited due to the coronavirus pandemic, although several events and activities took place including sponsored events and a virtual potato pants music festival. Three research grants were agreed this year including funding over 4 years towards two PhD students, one in Exeter and one in Sheffield. Two (2) members applied for member grants, with the aim of purchasing mobility aids. In total £1,500 was approved for them. During the year the group has worked on its governance: - The committee structure is considered to be working well. - Policies have been reviewed and updated as needed, with new policies prepared and agreed: code of conduct, register of interests, gifts, control of documents and control of minutes. Page 2 of 3 ## **Financial Review** Income: £ 14,244.85 Expenditure: £ 21,989.52 There was a deficit of £7,744.67 for the year. At the end of the financial year (30/4/2021) the Group has net assets of £129,215.74 comprising £128,615.74 held in its bank accounts and a prepayment of £600 made to book the venue for the 2022 AGM. These assets were held in reserve to meet benefits, research funding and contingencies in future years. All monies raised for research (£959.29 with collection costs of £18.208) were assigned to a restricted account. The account was used as part payment for research grants which totalled £ 17,000. The Group has committed funds to Exeter and Sheffield Universities with offers to support research at the rate of £10,000 per year for the 4 years of a PhD studentship at each university. This commitment has a proviso on there being funds available. There are no other outstanding liabilities. Fundraising comes mainly from outdoor events which have been stopped in the last year by the coronavirus epidemic. However there are sufficient funds to enable the Group to operate. The Trustees consider that the Group is financially sound. The Trustees consider a reserve of around £15,000 should be held to meet contingencies and that there are significant funds beyond that figure. The accounts have been prepared in accordance with the Charity Commissioners guidelines and with regard to the guidelines on public benefit. John Mason Treasurer Adam Lawrence Chair Date: 24 May 2021 Page 3 of 3 |**HSP Support Group**|**HSP Support Group**|**HSP Support Group**|Charity No (if
any)|**1181539**|| |---|---|---|---|---|---| |Annual accounts for theperiod|||||| |Period start
date|**01/05/2020**|**To**|Period end date|**4/30/2021**|| ## **Section A Statement of financial activities** |Guidance Notes
**Incoming resources (Note 3)**
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
S05
Other
S06
**_Total_**
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
S10
Other
S11
**_Total_**
S12
S13
S14
**Net income/(expenditure)**
S15
S16
**Transfers between funds**
S17
S18
Other gains/(losses)
S19
**_Net movement in funds_**
S20
Total funds brought forward
S21
**_Total funds carried forward_**
S22
**Recommended**
**categories by**
**activity**
**Income and**
**endowments from:**
Donations and legacies
and subscriptions
Separate material item of
income
Separate material item of
expense
**before investment**
**gains/(losses)**
Net gains/(losses) on
investments
**Extraordinary**
**items**
**Other recognised**
**gains/(losses):**
Gains and losses on revaluation of fixed
assets for the charity’s own use
**_Reconciliation of_**
**_funds:_**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**| |---|---|---|---|---|---| ||11,672.42|459.42|0.00|12,131.84|96,117.00| ||1,612.84|500.17||2,113.01|10,567.38| ||||0.00||| ||0.00|0.00||0.00|0.00| ||0.00|0.00|0.00|0.00|0.00| ||0.00|0.00|0.00|0.00|585.00| ||13,285.26|959.59|0.00|14,244.85|107,269.86| ||||||| ||102.84|18.08|0.00|120.92|1,936.77| ||2,284.48|17,000.00|0.00|19,284.48|6,575.44| ||0.00|0.00|0.00|0.00|0.00| ||2,584.12|0.00|0.00|2,584.12|2,837.07| ||4,971.44|17,018.08|0.00|21,989.52|11,349.28| ||||||| ||8,313.82|-16,058.49|0.00|-7,744.67|6,587.00| ||0.00|0.00|0.00|0.00|0.00| ||8,313.82|-16,058.49|0.00|-7,744.67|6,587.00| ||0.00|0.00|0.00|0.00|0.00| ||-15,196.20|15,196.20|0.00|0.00|0.00| ||||||| ||0.00|0.00|0.00|0.00|0.00| ||0.00|0.00|0.00|0.00|0.00| ||-6,882.38|-862.29|0.00|-7,744.67|6,597.00| ||||||| ||136,098.12|862.29|0.00|136,960.41|| ||129,215.74|0.00|0.00|129,215.74|| ## **Section B Balance sheet** **----- Start of picture text -----**
Guidance Notes
**----- End of picture text -----**
|Guidan
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B21
Signature
**Creditors: amounts falling due within one**
**year (Note 20)**
**Creditors: amounts falling due after one**
**year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all the
trustees|Guidan
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B21
Signature
**Creditors: amounts falling due within one**
**year (Note 20)**
**Creditors: amounts falling due after one**
**year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all the
trustees|**£**
**£**
F01
F02
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**|**£**
**£**
F01
F02
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**|**£**
**£**
F03
F04
**Endowme**
**nt funds**
**Total this**
**year**|**£**
**£**
F03
F04
**Endowme**
**nt funds**
**Total this**
**year**|**£**
F05
**Total last**
**year**| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||600|-|-|600|600| |||-|-|-|-|-| |||128,616||-|128,616|136,360.00| |||129,216|-|-|129,216|136,960.00| |||||||| |||-|-|-|-|-| |||||||| |||129,216|-|-|129,216|136,960| |||||||| |||129,216|-|-|129,216|136,960| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||129,216|-|-|129,216|136,360| |||||||| |||-
-|||-
-
129,216
-|-| ||||-|-||862| |||129,216||||136,098| |||||||| |||129,216|-|-|129,216|136,960| |||||||| ||Signature|||Print
Name||Date of
approval
dd/mm/yyyy| |||||JR Mason||24/05/2021| |||||||| ## **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* ü 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* ü 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 _**Not applicable**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ 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 2.2. |Yes*
No*
**_Please disclose_**|ü|* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||ü||| ||**_:_**||| |**_(i) the nature of_**|**_the chang_**|**_e in accounting policy;_**|No changes have been made| |**_(ii) the reasons_**
**_provides more r_**
**_and_**|**_why appl_**
**_eliable an_**|**_ying the new accounting policy_**
**_d more relevant information;_**|| |**_(iii) the amount_**
**_the current peri_**
**_aggregate amou_**
**_before those pr_**|**_of the adj_**
**_od, each_**
**_nt of the_**
**_esented, 3_**|**_ustment for each line affected in_**
**_prior period presented and the_**
**_adjustment relating to periods_**
**_.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*|ü|* -Tick as appropriate| |---|---|---| ||ü|| ## _**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.**_ ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). |No material prior|year error|have been identified in the reporting period (3.47 FRS 102 SORP).| |---|---|---| |Yes*
No*|ü|* -Tick as appropriate| ||ü|| ## _**Please disclose:**_ _**(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) 18/07/2021 3 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
The charity has received government grants in the reporting period
**Donated goods**
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
· 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.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
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 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.
**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.
**Contractual income and**
**performance related**
**grants**
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.
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.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| |**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
**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**
**Provisions for liabilities**
**2.4 ASSETS**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
**Intangible fixed assets**
They are valued at cost.
**Heritage assets**
They are valued at cost.
**Investments**
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.
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.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
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
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.
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 and work in**
**progress**
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.|||| |---|---|---|---| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| W k i i l d l f bl l h i lik l h |Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
**Current asset investments**
They are valued at fair value except where they qualify as basic financial instruments.
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.||ü|ü|ü| |---|---|---|---|---| ||Yes
No
N/a|||| |||ü|ü|ü| ||Yes
No
N/a|||| |||ü|ü|ü| ||Yes
No
N/a|||| |||ü|ü|ü| **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** ## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Other:**
**TOTAL INCOM**
**Other informati**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**Analysis**|**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**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**| |---|---|---|---|---|---|---| ||Donations andgifts|6,005|459|-|6,465|96,117| ||Gift Aid|769|-|-|769|| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|4,898|-|-|4,898|-| ||Donated goods, facilities and services: AGM
lunch||-|-|-|| ||Other|||-|-|585| ||**Total**|11,672|459|-|12,132|96,702| |||||||| |||1,613|500|-|2,113|10,567| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|1,613|500|-|2,113|10,567| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| ||**E**
**on:**|||||| |||13,285|960|-|14,245|107,270| |||||||| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||||||| |**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||||||| |||||||| |**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year**
**amounts)**||||||| CC17a (Excel) 18/07/2021 7 **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Other**
**Expenditure on**
**raising funds:**
**Expenditure on**
**charitable**
**activities**
**Separate material**
**item of expense**|**Analysis**|**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**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**| |---|---|---|---|---|---|---| ||Incurred seeking donations|103|18|-|121|1,937| ||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**|103|18|-|121|1,937| |||||||| ||**Grants to members**|1,500|-|-|1,500|3,118| ||Conferences, meetings and help line|111|-|-|111|2,701| ||Newsletter|674|-|-|674|756| ||Researchgrants|-|17,000|-|17,000|-| ||**Total expenditure on charitable**
**activities**|2,284|17,000|-|19,284|6,575| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Governance(trustees expenses)|139|-|-|139|2,186| ||Administration|2,445|-|-|2,445|651| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total other expenditure**|2,584|-|-|2,584|2,837| CC17a (Excel) 18/07/2021 8 ## **TOTAL EXPENDITURE** 4,971 17,018 - 21,990 11,349 ## **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_**| |---|---|---|---|---|---|---| |||**£**|**£**|**£**|**£**|**£**| |Activity 1
Activity2||||||| |||||||| |Other||||||| |**Total**||||||| |||||||| |**Prior year expenditure on charitable activities**
**can be analysed as follows:**||||||| |||||||| |**Within the expenditure items above the**
**following items are material: (please disclose**
**the nature, amount and any prior year**
**amounts)**||||||| CC17a (Excel) 18/07/2021 9 ## **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 item**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| ||||-| ||||| |||-|-| |||-|-| |||-|-| ||||| |||-|-| ||**s**|-|-| CC17a (Excel) 18/07/2021 10 ## **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||0|0| ||0|0| ||0|0| ||0|0| CC17a (Excel) 18/07/2021 11 ## **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**| |---|---|---|---|---| ||||**£**|**£**| |Mobilityaids||1500|Nil|1,500| ||||-|-| ||||-|-| |**_Total_**|**-**|**1,500**|**-**|**1,500**| ## _**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**
**grants paid £**| |Exeter University|Research into HSP||15,000| |Rome University|Research into HSP||2,000| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_TOTAL GRANTS PAID_**|||**17,000**| ||||-| ||||17,000| CC17a (Excel) 18/07/2021 12 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ |**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**
**Tally Ho**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| ||-|-| ||600.0|600.0| |||-| ||600.0|600.0| ## _**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**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 18/07/2021 13 ## **Section C Notes to the accounts (cont)** |**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**
**Total**||| |---|---|---| ||**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||128,616|136,360| ||-|-| ||128,616|136,360| CC17a (Excel) 18/07/2021 14 ## **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.** HSP is exposed to credit risk with Barclays Bank who hold the charity's bank account **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) 18/07/2021 15 **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)** **1** _**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**| |---|---|---|---|---|---|---| |||**Thisyear**||||**Lastyear**| |||**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)**|||**_0_**| |---|---|---|---| ||||| |**Type of expenses reimbursed**||**This year**|**Last year**| |||**£**|**£**| |**Travel**||**139**|**1113**| |**Subsistence**|||**247**| |**Accommodation**|||**632**| |**Conference registration fee**|||**194**| ||||| ||**TOTAL**|**139**|**2186**| |**Please provide the number of trustees reimbursed for**
**expenses or who had expenses paid by the charity**|||| ||**2**||| ## **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)**|**_1_**|**_1_**| |---|---|---|---|---|---|---|---| ||||||||| |**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) 18/07/2021 16 _**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) 18/07/2021 17