## **Trustees’ Annual Report for the period** **From 1[st] January 2021 Period start date To Period end date** ## **Charity name: Mount Pleasant Baptist Church** ## **Charity registration number: 1182066** ## **Objectives and Activities** |||| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document||The aims and objectives of the Church are:
1. to promote the Christian faith,
2. to be a God centred, faith filled, service focussed,
outward looking and inclusive Church, helping people
of all ages become fully devoted followers of Jesus
Christ,
3. to focus on worship and spiritual growth, discipleship,
work with families, children, youth and young adults
orientation| |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.||The trustees have considered the Commission's guidance on
the public benefit and, in particular the specific guidance on
charities for the advancement of religion.
In particular the church provides:

a place of worship

through worship and discipleship, an environment
that encourages people of all ages to have a deeper
personal knowledge of and relationship with Jesus

involvement in and support for Christian mission
locally in Northampton, the UK and worldwide

through the Open Door Centre, learning, support
and outreach opportunities to the local community
through classes, events and activities to support
children, families, community harmony, cohesion
and the relief of poverty.

help, through our Christians Against Poverty Centre,
to those struggling financially and in debt to release
them from this burden by education, support,
guidance, counselling, prayer and debt resolution
programmes.| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit||The trustees have considered the Charity Commission online
material and rules for public benefit. Our whole ethos is
about serving the benefit of others.| 1 ## **Additional information (optional)** You may choose to include further statements where relevant about: Policy on grant making Policy on social investment including program related investment Contribution made by volunteers Other ## **Achievements and Performance** |||||| |---|---|---|---|---| ||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.|||The charity’s activities and consequently its achievements
were greatly impacted by the pandemic in 2021. Many
activities were curtailed temporarily and others were
continued online.
Government restrictions and the concern for the safety of
others meant that the use of the facilities at Mount
Pleasant for worship, teaching, evangelism and hospitality
were also curtailed and so for a time there were no physical
services of public worship on Sundays, but these together
with life groups, discipleship classes and pastoral care have
continued online and have challenged many in our church
community and more widely to become more devoted
followers of Jesus.
There was a more limited programme of activities involving
our church community and members of our local
neighbourhood community, both initiated by the church
and by working in partnership with other organisations.
Activities highlighting the difference Mount Pleasant made
in 2021 included the following.
**Children**
**Junior church**
Since returning to Church we have been watching the Kids
Church You Tube presentation and then doing craft and
games together related to that theme. We have been
meeting all together due to small numbers of children but
we are looking at splitting into 2 groups soon as numbers
are increasing. We have been pleased to appoint a new
coordinator and a new worker. I am really looking forward
to being able to work closely with them both to really see
our children’s ministry here at Mount Pleasant thrive.
**Chatterbox**
Since coming back, Chatterbox numbers have been steadily
increasing with most weeks seeing new people arriving. We
regularly have over 20 children and are building good
relationships with the mums and carers (we currently have
no dads). We have also seen some move into other church| 2 activities with people from Chatterbox bringing their children to other children’s events such as the pancake party and the Good Friday crafts event. We have a faithful band of helpers for this group to whom we owe a lot of gratitude. **Holiday Club** For obvious reasons, the last 2 years have seen us not doing our annual Holiday Club. However we are back in 2022! Planning is well under way for this event called “From Shepherd to King”. The dates are July 25[th] to the 29[th] with an all age service on the 31[st] . **Events** We have been able to restart our annual children’s events now that the building has reopened. Last year we were able to do the Light Party as an alternative to Halloween which was well attended. We have plans for another light party and Christmas event later in 2022 as well as a praise party around Holiday Club. **ESOL English Conversation Class** When the pandemic hit back in 2020 we sadly had to close our English Conversation Class but later decided to move onto an online Zoom lesson. This continued into 2021 with us having two 1 hour classes on a Tuesday and Thursday morning (instead of the regular 2 hour class on a Monday). Around 75% of the class were comfortable enough with the technology to be able to access our classes on Zoom and in many ways, a closer rapport was able to be established. One of our students had moved to Manchester and didn't know anybody, so it was a great comfort and encouragement to her to be able to continue learning English with her friends twice a week on Zoom. I had the privilege of attending a 1st birthday party for one of the student's daughters. I went round to 'pop' a card and gift in and came away 6 hours later! ‐ such is the warmth of Sudanese culture. Our English Conversation class exists to enable students to improve their English and grow in confidence, thus being able to find life in the UK easier, and to also go on to have sufficient English to secure employment. However, it exists as much to also provide friendship and support, often for people who have no family in the UK. For me, one of the special memories of 2021 was when our group of Sudanese ladies thanked me for our lessons when we were about to take a break for the summer, and they said, "thank you Andrea, you have been like a sister to us." We finished 2021 with our lessons still being online, but looked forward to being able to meet back in person when that became possible. **Christians Against Poverty Centre** We were hit by Covid 19 again in 2021 and everything slowed right down again. This meant that any new clients who contacted us could only be helped over the phone and my office left the church building! Our spare bedroom became my working environment and a new way of working began. We soon adapted to the new routine and although things were a little slower, there was still plenty of 3 work to do. I learned how to work out mobile phone conference calls with clients and companies and CAP Head Office brilliantly introduced new ways of working with our clients. The clients ‐ and me ‐ had to learn how to upload the paperwork and paperwork in itself created problems. Under normal circumstances I am there with them to search through their letters and bills but they had to do that themselves which was not easy and it all took much much longer! Numbers were down because the pressure around debt was different ‐ the council stopped evictions, enforcement agents (bailiffs) didn’t visit and those on Universal Credit received the uplift every month. Over the period of the pandemic 8 clients became debt free which is testimony to the clients themselves and the hard work of Head Office who all were working from home. Praying over the phone for my clients was a real privilege and very well accepted as things were so very difficult for them and for some their mental health was very poor. In 2021 a new debt coach from St Giles in Desborough joined our Debt Centre and did his Debt Coach training remotely. Philip serves Corby, Desborough and Kettering and he had his first client in December 2020. He has had contact with 15 people and 8 of them have slowly started to move forward with CAP. We were very pleased to be able to give out Easter eggs and little gifts during the pandemic plus our usual Christmas hampers. We also enjoyed holding our annual event where several families joined us in church for a lovely Christmas meal. A CAP evangelist came to tell his story, and we were able to pray with some of our clients. Our group of befrienders were not able to continue their roles with our clients during the lock downs, but we began our home visits again in the Autumn. My thanks to all of them. One particular older lady struggled with sorting her paperwork, paying her bills, and talking to her creditors, so David was able to give her the help she desperately needed. She became debt free last year and is a changed lady! She said recently that without us she wouldn’t be here. A sober thought. **Wider Mission** We continue to offer prayer and financial support to Christian mission in the UK and overseas. We also provide ministry support to local churches and chapels in our part of the county. **Additional information (optional)** You may choose to include further statements where relevant about: Achievements against objectives set Performance of fundraising activities against objectives 4 set Investment performance against objectives Other ## **Financial Review** Review of the charity’s financial position at the end of the period The year 2021 saw the closure of the Mount Pleasant Baptist Church charitable trust and its conversion to a charitable incorporated organisation (CIO). This change has not affected the day‐to‐day running of the Church, and from a finances point of view, that has very much been the case too, to the extent that we are able to run the part‐year accounts for the old charitable trust with the CIO, enabling me to present 2021 accounts as one document. The life and finances of Mount Pleasant in 2021 continued to be greatly affected by the pandemic and its knock‐on effects. The budget that we agreed in November 2020 for 2021 was already out‐of‐date by the beginning of the New Year, with uncertainties in income from the Open Door shop, support from the Government furlough scheme and the level of gifts and offerings from Church members. Some of the effects of these were offset by reduced expenditure due to the Church premises being used less and lower activity generally. In December 2021, the decision was taken to close the Open Door shop and as a consequence we sadly needed to make the Shop Manager redundant. Some of the cost of this has fallen into the 2021 accounts. The net result of all this was that we needed to transfer £6,300 from the reserve into the general fund to support our day‐to‐day outgoings. Setting aside the restricted and designated funds, the overall financial assets (excluding property) of the Church increased by about £1,000 compared to the previous year. The reasons for this improvement were that although our reserve cash assets declined, this was more than offset by a legacy from the estate of our dear sister Margaret Stewart, and an increase in the value of investments. Additionally, we reduced the Manse mortgage liability by £2,100. Church finance is always uncertain. The Trustees take their responsibility of stewardship very seriously, as they seek to tailor outgoings in line with expected income. However, we never forget that we are a local expression of the body of Christ motivated by faith and love, and as such we see God working to build His kingdom in and around Mount Pleasant and beyond. We give thanks to God for His faithful provision, not least through the faithfulness of His people. As I have said before, the fact that we are still going must mean He still has mission and ministry for us to be involved in. 5 |||**General fund**
This is the working fund of Mount Pleasant. It provides for
its day to day finances. During 2021 there was a decline in
gift and offering receipts of around £13,100 into the fund.
However, with other income and the transfer of money
from the reserve, the net general fund income only
reduced by around £5,800. There was a reduction in
expenditure of around £16,000 compared to 2020.
**Reserve**
In previous years, we have been able to build our cash
reserve up to £20,000. However, due to the necessity to
call upon the reserve in 2021 and in 2020, by the end of
2021, it stood at only around £12,200.
**Benevolent fund**
The benevolent fund is intended mainly for the benefit of
Church members in financial need. Its income is giving
from Church members. During 2021, the fund provided
gifts to individuals amounting to £1,220.
**Missionary and Donations fund**
This fund provided gifts totalling £5,420 to various mission
activities outside of our immediate geographical area. This
figure is lower than for 2020, partly due to no mission
support of churches in Sri Lanka in 2021. Giving to BMS
World Mission from this fund, together with gifts from the
general fund, amounted to £6,981. This was significantly
lower than in 2020. Support for BMS Home Mission,
together with gifts from the general fund, amounted to
£6,000, again significantly lower than for the previous
year.
**Legacy fund**
As noted above, this fund received a bequest of £5,565 in
2021. We were able to use some of the previously
accumulated funds to further upgrade our technology to
enable remote worship and meetings.
**CAP Client Support fund**
To facilitate the financial help we give to the folk we work
with through the CAP Centre, during 2021 we set up this
new fund. We invite Church members to contribute to it.
During the part‐year in which it operated, it provided
around £1,782 ingrants to CAP clients.| |---|---|---| |Statement explaining the
policy for holding reserves
stating why they are held||Reserves are needed to cover unexpected changes in
income and expenditure so that, where possible,
resources are sufficient to meet commitments, so that the
Church can continue to meet its Mission Priorities. Our
policy is not to maintain excessive reserves unless for a
capital project. We have a reserves policy in place and we
currently hold currently hold £12,192.
Reasons for not holding a large reserve are as follows.

It is recognised that the church has managed well
enough in thepast on low reserves.| 6 |||
To build up large reserve would be at the expense of
our Mission Priorities. It is our view that holding large
reserves would mean retaining capital that should
instead be used for our Mission Priorities. The Charity
Commission recognise that many charities can
properly demonstrate the need for a greater level of
reserves than they actually hold, but the acquisition of
reserves should not be a greater priority than fulfilling
the other charitable objects of the church. While the
Charity Commission are anxious that charities should
have sufficient reserves to possibly allow their affairs
to wind down in an orderly manner, they are
particularly anxious that charities do not hold
excessive reserves since that is storing away money
that should properly be used for furthering the
charitable objects of the charity. What the Charity
Commission requires is that the Trustees recognise
the issue, assess the needs of the charity, plan to
reach an appropriate level in an appropriate
timescale, and report their reserves policy in the
annual report accompanying the accounts.
Having considered these factors alongside a detailed
analysis of possible reserve requirements, we recognise
that even though the need of a reserve of £33,000 might
be demonstrated, it is unrealistic to achieve this in the
short term because achieving would be at the expense of
our mission priorities. The church currently holds some
reserves and the Trustees recognise that ideally this might
be increased if resources allow.| |---|---|---| |Amount of reserves held||£12,192| |Reasons for holding zero
reserves||n/a| |Details of fund materially in
deficit||n/a| |Explanation of any
uncertainties about the
charity continuing as a going
concern||n/a| ## **Additional information (optional)** |The charity’s principal
sources of funds (including
anyfundraising)||The church's main source of income is donations from
members of the congregation.| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted||| |A description of the principal
risks facing the charity||| |Other||| ## **Structure, Governance and Management** Description of charity’s trusts: 7 |Type of governing document||Constitution| |---|---|---| |How is the charity
constituted?||CIO| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees||Appointed by Church Members| ## **Additional information (optional)** You may choose to include further statements where relevant about: Policies and procedures adopted for the induction and training of trustees The charity’s organisational structure and any wider network with which the charity works Relationship with any related parties Other ## **Reference and Administrative details** |Charity name|Mount Pleasant Baptist Church| |---|---| |Other name the charity uses|none| |Registered charitynumber|1182066| |Charity’s principal address|147 – 155 Kettering Road, Northampton NN1 4BS| **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)**| |---|---|---|---|---| ||Paul Lavender|Senior Minister||| ||Stephen Merryshaw|Elder||| ||Andrea Smith|Elder||| ||David Gwilt|Elder||| ||Ruth Osborne|Pastoral Assistant||| ||Thomas Pearson|Church Secretary|15/05/2022 topresent|| ||Stephen Birdsall|Deacon||| ||Samuel Ahadzi|Treasurer||| ||Valentine Mbawa|Deacon||| ||Matthew Jaggard|Deacon||| – Corporate trustees names of the directors at the date the report was approved > **Director name** n/a Name of trustees holding title to property belonging to the charity |**Trustee name**|**Dates acted if not for whole year**|| |---|---|---| |Baptist Corporation of||| 8 Gfftat Brilain Funds held as custodian trustees on behalf of others Description of the assets held in this capacity Name and objects ofthe charity on whose behalf the assets are held and how this falls within the custodian charil 's ob'ecls Details of arrangements for safe custody and segregation of such assets from the chari 's own assets none none nolle Additional information {optional) Narnes and addresses of advisers {Optional information) Type of Name Address adviser none Name of chief executive or names of senior staff member5 (Optional information) non6 Exemptions from disclosure Reason for non-dlscl0su￿ of ke ersonnel details nla other optional information Declarations The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature{sl Ftjll name{s) Position {eg Secretary, Chair, etc) $-thVILEL hrh* U M,+T ?/Ifjrf¢ Tit(ASf Date **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees/** Charity Name MOUNT PLEASANT BAPTIST CHURCH **members of On accounts for the year** 31 December 2021 **Charity no** 1182066 **ended (if any) Set out on pages** 1 to 58 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2020. **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent** I am qualified to undertake the examination by being a qualified member of **examiner's statement** The Institute of Chartered Accountants in England & Wales. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. **Date:** 08/09/2022 **Signed: Name:** Keith David Hall **Relevant professional** FCA, ICAEW **qualification(s) or body (if any):** > **Address:** 30 Bulwick Avenue 10 Grimsby DN33 3BH ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . 11 ||MOUNT PLEASANT BAPTIST CHURCH|MOUNT PLEASANT BAPTIST CHURCH|MOUNT PLEASANT BAPTIST CHURCH|Charity No (if
any)|1182066|| |---|---|---|---|---|---|---| ||Annual accounts for theperiod|||||| ||Period start date|**01/01/2021**|**To**|Period end date|**31/12/2021**|| |||||||| |**Section A**|**Statement of financial activities**|||||| |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05||||| |||165,451|9,754|-|175,205|186,915| |||20,690|2,318|-|23,008|15,766| |||14,122|-|-|14,122|15,506| |||558|-||558|373| |||-|-|-|-|-| |||9,806|-|-|9,806|15,389| |||210,627|12,072|-|222,699|233,949| |||||||| |||567|-|-|567|98| |||164,722|8,442|-|173,164|213,126| |||-|-|-|-|-| |||44,743|-|-|44,743|48,686| |||210,032|8,442|-|218,474|261,910| |||||||| |||595|3,630|-|4,225|27,961
-| |||2,891|-|-|2,891|1,130
-| |||3,486|3,630|-|7,116|29,091
-| |||-|-|-|-|-| |||||-|-|-| |||||||| |||-|-|-|-|-| ||||-|-|-|-| |||3,486|3,630|-|7,116|29,091
-| |||||||| |||603,603|3,734|-|607,337|636,428| |||607,089|7,364|-|614,453|607,337| 12 Section B Balance sheet Restricted Ineom nds Utlrggtrittsd funds Endowmknt rumds Total th yÈ3r Totsi i)st Fixed assets Intan9ibla assets Tan9iblè assèts Herltsg￿ ass8ts Investments F01 F02 F03 F04 F05 (Note 151 (Notè 141 (Nota 161 (Note 171 rofalftxedassetS 573.131 573.121 573.131 573,151 Cu￿ent assets Stotks (Plote 181 Debttsrs IN0￿ 191 Invgstmenls (Note 17AI Cash at bank and In hand (Note 241 Totsl c￿￿ent&S86ts B07 16.857 16,857 14,158 39.315 53.473 Credttors-. amounts falling w(thl ¢ne year (Note 2Ql 1,155 Nel curranlws$ets/lliabNliltè6) 52,318 Totsi8ssats less ¢uTryent1l•bAII￿es 625,449 Credltors: amounts falllng due after one year (Note 201 Provislons for liabllitles 16,004 16.004 TotalFJetéss•ts orfiablll&Bs Funds of the Charity Endowmentfijttds (Note 271 Restrlcted Incorne funds INote27) Unrestricted funds Rev8ltsa*iOn fE5*fve £t4.453 614.453 607.337 7.364 7.364 607,089 3.734 603.603 607,089 B2 rotal funds 607.337 Signed byone orbNo truEiees behallolall Ihefruslees Slgnature prtnt NaTne tipproval ddlminl > &t Yes* 
* -Tick as appropriate
No* 
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.
**----- End of picture text -----**
15 **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** **----- Start of picture text -----**
Please provide a description
of the nature of each change No changes
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 period
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure) as
0
restated
**----- End of picture text -----**
16 ## **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**
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
ꞏ 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.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| 17 p p g g y benefits are recognised as income earned from the provision of goods and services as income from charitable activities. |**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**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.
W
k i
i
l
d
t
t l
f
bl
l
th t i lik l t
th
t
t
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.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**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 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.
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.





benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**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.
**Investment gains and**
**losses**
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.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**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.
**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.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**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
**Provisions for liabilities**
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**|||| |---|---|---|---| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||
||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| 18 |**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract|||| |---|---|---|---| ||Yes
No
N/a||| ||||| The charity has has investments which it holds for resale or pending their sale and cash and **Current asset** cash equivalents with a maturity date less than one year. These include cash on deposit and **investments** cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments. |Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---| |||| |Yes
No
N/a||| |||| **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** 19 **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
120,523
9,754
- 130,277 143,722
Gift Aid
43,078
- 43,078 41,373
Legacies
-
-
- -
General grants provided by government/other
charities
1,850
- 1,850 1,820
Membership subscriptions and sponsorships
which are in substance donations
- - -
Donatedgoods,facilities and services
-
- -
Other
-
- -
**Total** 165,451 9,754
- 175,205 186,915
- - - - -
- -
-
- -
- -
-
- -
Other
20,690 2,318
- 23,008 15,766
**Total** 20,690 2,318
- 23,008 15,766
- - - - -
- -
-
- -
- -
-
- -
Other
14,122
-
- 14,122 15,506
**Total** 14,122 - -14,122 15,506
Interest income
4
-
- 4 24
Dividend income
554
-
- 554 349
Rental and leasingincome
-
-
- -
Other
- -
-
- -
**Total** 558 - -558 373
- -
-
- -
- -
-
- -
- -
-
- -
- -
-
- -
**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
propertyrights
- - - - -
Other
9,806
-
- 9,806 15,389
**Total** 9,806 - -9,806 15,389
210,627 12,072
- 222,699 233,949
**Other information:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**| |---|---|---|---|---|---|---| ||Donations andgifts|120,523|9,754|-|130,277|143,722| ||Gift Aid|43,078||-|43,078|41,373| ||Legacies|-||-|
-|-| ||General grants provided by government/other
charities|1,850||-|1,850|1,820| ||Membership subscriptions and sponsorships
which are in substance donations|||-|-|-| ||Donatedgoods,facilities and services|||-|
-|-| ||Other|||-|
-|-| ||**Total**|165,451|9,754|-|175,205|186,915| |||||||| |||-|-|-|-|-| |||-|-|
-|
-|-| |||-|-|
-|
-|-| ||Other|20,690|2,318|-|23,008|15,766| ||**Total**|20,690|2,318|-|23,008|15,766| |||||||| |||-|-|-|-|-| |||-|-|
-|
-|-| |||-|-|
-|
-|-| ||Other|14,122|-|
-|14,122|15,506| ||**Total**|14,122|-|-|14,122|15,506| |||||||| ||Interest income|4|-|
-|4|24| ||Dividend income|554|-|
-|554|349| ||Rental and leasingincome||-|
-|
-|-| ||Other|-|-|
-|
-|-| ||**Total**|558|-|-|558|373| |||||||| |||-|-|
-|
-|-| |||-|-|
-|
-|-| |||-|-|
-|
-|-| |||-|-|
-|
-|-| ||**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
propertyrights|-|-|-|-|-| ||Other|9,806|-|
-|9,806|15,389| ||**Total**|9,806|-|-|9,806|15,389| |||||||| |||210,627|12,072|-|222,699|233,949| |||||||| |**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)**||||||| 20 **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** **----- Start of picture text -----**
This year Last year
Description £ £
Government grant 1 - -
Government grant 2 - -
Government grant 3 - -
Other - -
Total - -
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.
**----- End of picture text -----**
21 **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** **----- Start of picture text -----**
This year Last year
£ £
Seconded staff - -
Use of property - -
Other - -
- -
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.
**----- End of picture text -----**
22 **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |Fudraising agents
Operating charity shops
**TOTAL EXPENDITURE**
**Total other expenditure**
Incurred seeking grants
Donations and gifts
Investment management costs:
Incurred seeking donations
**Expenditure on**
**charitable**
**activities**
Staff costs
Operating a trading company
undertaking non-charitable trading
activity
Investment administration costs
**Total expenditure on charitable**
**activities**
**Other**
**Total expenditure on raising funds**
**Total**
Other charitable activities
Propertyand administration costs
Other
**Separate material**
**item of expense**
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating
new source of future income
Rent collection, property repairs and
maintenance charges
Operating membership schemes and
social lotteries
Staging fundraising events
Database development costs
Other trading activities
**Analysis**
Portfolio management costs
Intellectual property licencing costs
Cost of obtaining investment advice
**Expenditure on**
**raising funds:**
Incurred seeking legacies|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---|---|---|---| ||Incurred seeking donations|-|-|-|-|-| ||Incurred seeking legacies|-|-|-|-|-| ||Incurred seeking grants||||-|-| ||Operating membership schemes and
social lotteries||||-|-| ||Staging fundraising events||||-|-| ||Fudraising agents||||-|-| ||Operating charity shops|567|||567|98| ||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**|567|
-|-|567|98| |||||||| ||Staff costs|132,780||-|132,780|139,493| ||Other charitable activities|31,942|7,461|-|39,403|61,947| ||Donations and gifts|-|981|-|981|11,686| |||-|-|-|-|-| ||**Total expenditure on charitable**
**activities**|164,722|8,442|-|173,164|213,126| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Propertyand administration costs|43,193|-|-|43,193|48,189| ||Other|1,550|-|-|1,550|497| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total other expenditure**|44,743|-|-|44,743|48,686| |||||||| |||210,032|8,442|-|218,474|261,910| **Other information:** **Analysis of expenditure on charitable activities** 23 |**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)**||||||| 24 **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**
**£**
**£**| |---|---|---|---| |||-|-| ||||| |||-|-| |||-|-| |||-|-| ||||| |||-|-| |||-|-| 25 **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**|-|-| 26 **Section C Notes to the accounts** ## **Note 9 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ |**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of**
**allocation**| |---|---|---|---|---|---|---| |||||||**(Describe**
**method)**| |Governance|-|-||-|-|| ||-|-||-|-|| ||-|-||-|-|| ||-|-||-|-|| |Other|-|-||-|-|| |**Total**|-|-||-|-|| _**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ 27 **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**
**£**| ||600|600| |||| |||| |||| 28 ## **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**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||115,177|119,542| ||7,592|6,951| ||10,011|13,000| ||-|-| ||132,780|139,493| **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** |**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** |**The parts of the charity in which the**
**employees work**
**11.2 Average head count in the year**||**This year**
**Number**|**Last year**
**Number**| |---|---|---|---| ||**Fundraising**|2|2| ||**Charitable Activities**|3|3| ||**Governance**|-|-| ||**Other**|-|1| ||**Total**|5|6| **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** 29 _**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** 30 **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.**|**£10,011**| |---|---| ||**Costs are allocated between fundraising, charitable activities and**
**administration**| _**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** 31 **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_**|||**-**| ||||-| ||||-| 32 ## **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**
**£**| |---|---|---|---|---|---| ||573,131|-|-|-|573,131| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||573,131|-|-|-|573,131| ## **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
**14.4 Impairment**
**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")| |---|---|---|---|---|---|---| ||
0%|||||| ||||- - -
- - -
- - -
- - -
- - -
- - -
- - 573,131
- - 573,131|||| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||| ||573,131|-|-|-|573,131|| ||573,131|-|-|-|573,131|| |||||||| |||||||| _**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** 33 _**(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_ 34 ## **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
Nat book value at the
beginning of the year
Net book value at the
end of the year
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |---|---|---|---|---|---| ||||||| ||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -||||| ||-|-|-|-|| ||-|-|-|-|| ## **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**_ 35 _**the methods applied the carrying amount that would have been recognised had the assets been carried under the cost model.**_ **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 d d i_ 36 **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
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Nat book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|
**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**|
**Total**
**£**|
**Total**
**£**| |---|---|---|---|---|---|---| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||Straight Line
("SL") or
Reducing
Balance
~~""~~| |||||||~~(RB)~~| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| ## **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**_ 37 ## _**qualifications of independent valuer**_ ## _**the methods applied and significant assumptions**_ ## _**any significant limitations on the valuation**_ ## **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.** ## **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**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-||||| ||-||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| 38 |**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|||||| |---|---|---|---|---|---| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| 39 **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)** |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**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||-|14,158|-|-|-|14,158| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|2,699|-|-|-|2,699| ||-|16,857|-|-|-|16,857| ***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.**_ **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**
**Listed investments**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Total**|||| |---|---|---|---| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| ||-|-|| ||16,857|-|| ||-|-|| ||-|-|| ||-|-|| ||16,857|-|| ||||| ## **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** 40 **(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements** 41 ## **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**
**Investment properties**
**Social investments**
**Listed investments**
**Other investments**
**Total**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |||| **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_).**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure significant information)._**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**|**_Description_**|**This year £**|**Last year £**| |---|---|---|---| ||||| ||||| ||||| ||||| ||**_Total_**||| ||||| ||**_Description_**|**This year £**|**Last year £**| ||||| ||||| ||||| ||**_Total_**||| ||||| ||||| ||||| ||||| ||||| ||||| ## **17.7 Additional information** 42 **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.** 43 **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.** |**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**|**Stock**|**Donated goods**|**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** 44 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**||| |---|---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||-|-| ||-|-| **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)** |**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-
|-| 45 **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** |**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 after**
**more than oneyear**|| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|16,004|18,112| ||-|-|-|-| ||-|-|-|-| ||-|1,155|-|-| ||-|-|-|-| ||-|-|-|-| ||-|1,155|16,004|18,112| ## **20.2 Deferred income** _**Please complete this note if the charity has deferred income.**_ ## _**Please explain the reasons why income is deferred.**_ |**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| 46 ## **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.** 47 **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.** 48 **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.** |**of 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**| |Pension scheme notional cessation event|**_£ 87,000.00_**| ||| ||| ||| ## **23.2 Contingent assets** **Where the charity has contingent assets, please complete the following section when their existence is probable** |**23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is**
**probable**|**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**|| ||| ||| ||| ||| |**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**
**Please provide the following information where practicable:**
**23.4 Other disclosures for contingent assets and/or liabilities**|| ||| ||| 49 ## **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**
**£**| ||-|-| ||-|-| ||40,469|39,315| ||-|-| ||40,469|39,315| 50 **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.** 51 **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** 52 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ ## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**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**
**£**| |---|---|---|---|---|---|---|---|---| |General funds||General and designated funds|603,603|210,627|- 210,032|-|2,891|607,089| |Restricted funds|R|Benevolent,Missionaryand Training|3,734|12,072|- 8,442|-|-|7,364| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||607,337
|222,699|- 218,474|-|2,891|614,453| 53 **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**_ |**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**
**£**| |---|---|---|---|---|---|---|---|---| |General funds||General and designated funds|621,575|223,007|- 239,849|-|- 1,130|603,603| |Restricted funds|R|Benevolent,Missionaryand Training|14,853|10,942|- 22,061|-|-|3,734| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||636,428
|233,949|- 261,910|-|- 1,130|607,337| 54 **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** **Planned use Purpose of the designation Amount** 55 **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **TRUE** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**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)** |**Type of expenses reimbursed**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| |**Travel**||| |**Subsistence**||| |**Accommodation**||| |**Other (please specify):**||| |||| |**TOTAL**||| **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ **There have been no related party transactions in the reporting period (True or False)** 56 |**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.**_ 57 **Section C Notes to the accounts (cont) 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.** The assets and liabilities of Mount Pleasant Baptist Church (number:234721) were transferred on the granting of an indemnity under section 105 of the Charities Act 2011 to Mount Pleasant Baptist Church (number:1182066) at book cost and valuation on a going concern basis. 58