## **Trustees’ Annual Report for the period** **From 1[st] January 2022 Period start date To Period end date** ## **Charity name: Mount Pleasant Baptist Church** ## **Charity registration number: 1182066** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|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
andyoungadults 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.|Para 1.17 and
1.19|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,
the relief of poverty and support for the
homeless.

through the Christians Against Poverty
Centre, to help those struggling
financially and in debt, to release them
from this burden by education, support,
guidance, counselling, prayer and debt
resolution programmes.| 1 ||Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The trustees have considered the Charity
Commission online material and rules for public
benefit. Our whole ethos is about serving the
benefit of others.| |---|---|---|---| ## **Additional information (optional)** ## You may choose to include further statements where relevant about: SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|Covid has challenged Mount Pleasant, bringing
forward the natural decline of some ministries,
the challenge of discipleship in these uncertain
times also being something that has shaken
people’s faith in and sense of belonging to
Christian communities.
The year began, after another short lockdown for
us as a church, with our Covenant Service and a
Spiritual Renewal Day in January. This began
what was felt a year in which we started to enter
into a fresh realisation that nothing of lasting
value will be conceived in our church, unless it is
birthed in a place of prayer. May this continue to
be our desire in the years ahead.
Preaching and teaching series have included a
most positive series called Frontline Sunday, in
collaboration with the London Institute for Con‐
temporary Christianity, which was followed with
discussion, Bible Studies and further reflections
in Life Groups.
Times of uncertainty in our Baptist family contin‐
ue,especiallyin the debates around human sexu‐| 2 ality and gender recognition. Please continue to pray about this, especially as opportunities to advocate for our church’s agreed position. Pray for our new Regional Ministers in the Central The staff here at Mount Pleasant have been faithful in their service and ministry and we are grateful to God for them all. The Elders and Deacons (Trustees) are honourable and faithful women and men of God. It was a pleasure to welcome to new members into the fellowship, and to rejoice with two people who were baptised. ## Children’s and families’ ministry 2022 was the first year that we have been able to put on a full programme of children’s events without interruption. We are getting the gospel message out to lots of children who wouldn’t otherwise hear it. On a week by week basis we have been following our 3 year plan in Junior Church. As Children’s and Family worker I have almost worked through the whole 3 years now and have done them all on Kidschurch which continues to go out on YouTube each week. In terms of our events, we started the year with the Pancake Party with the usual mix of games, pancake racing, pancake drive (just like a beetle drive but with pancakes and toppings) and of course the eating of pancakes and lots of fun. A few weeks later was the Easter crafts on Good Friday, again with games, crafts, the Easter story and hot cross buns. In July we were able to have our first Holiday Club since 2019. It was very well attended and we had a really great week focusing on the story of David. After Holiday Club was the Light Party which was very well attended with around 27 children coming along. We followed our typical programme of games, crafts, singing and story and of course food. It has been good to see that contacts which we have made in the past are not only coming along again, but also bringing friends with them which is seeing numbers rise. The children are leaving happy and having heard a little of the Bible. Our aim is to tell them something of Jesus and what he has done for them but also to show them something of his love too. The All age services also continued to happen around 3 times a year, where we aim to engage all the church family in a service. In addition to all of these things, I have been building relationships with local schools. I did a virtual tour of the church for a local primary school and am working to forge closer links in the local community through the schools. 3 ## Chatterbox Chatterbox has continued with its tried‐and‐ tested formula every Monday in term time and numbers gradually increased during the year to pre‐pandemic levels, with 15 to 20 plus children attending with their carers by the end of the year. We get a lovely mix of mums, grand‐ mothers and child‐minders with a sprinkling of dads. Most of them are regular attenders and we are encouraged by their positive feedback. The year ended with our Christmas Party, in‐ cluding a visit from Father Christmas and the Nativity story followed by sausage and chips! A veggie option also available! (And we always use a vegetable‐based spread on the weekly toast to cater for most dietary needs). ## Christians Against Poverty Centre For much of the year, our CAP Centre activity was conducted online and over the phone. It has been a tough time, but during lockdown our existing clients were all followed up and several clients celebrated becoming debt free. The Centre started working with individual and families during the year. The workload on our Centre Manager has been such that we now have a Debt Coach at the Centre. He will be a great help and will also enable to spread the work to the north of the county. Each year over the last six years we have been able to put together Christmas hampers full of seasonal treats and essentials and supermarket vouchers for CAP clients. We were able to support about twenty‐seven individuals and families at Christmas in this way in 2020. ## **Holiday Club** Holiday Club 2022 was our first year back after the pandemic and as a team we were unsure of how many children we would have and accepted that we could potentially have small numbers. When we opened the booking, we expected around 20 children although God had different plans. The children that had attended before the pandemic were eager to return and 44 children registered for the week. Due to the number of volunteers that we had, we had to turn children away that turned up on the day. As a team we felt very blessed by the numbers of children that had been entrusted to us for the week. Although many of the children attended a Church, there were a number of children that do not have Church contact except through this and the other children’s events held throughout the year. Our theme for the week was David and we looked at stories related to his life. 4 We focussed on David was chosen. Northampton Christians Against Poverty Centre It has again been a great privilege to head up this wonderful ministry at MP and the year proved a very busy year. Our centre sees five new clients each month. Over the year we had twenty new enquiries and appointments, seven of whom be‐ came debt free through the year, which is always a reason to celebrate and rejoice! Only three of them didn’t engage and the rest are still ongoing either waiting to become debt free or paying into their repayment plans. ACTS 435, the wonderful charity that I can apply to for funds for all sorts of items, has stepped up yet again for nearly all of my clients. From tablets, uniforms, shoes, to Debt Relief Order fees and more, their donors have helped enormously again through the year. They are truly amazing. Members of our congregation have continued to faithfully donate money into our fund for Client Help. This fund enables us to provide food shops, pre payment meter and pay as you go phone top ups for our clients who continually struggle to make their outgoings tally with their income ‐ which is sometimes impossible. Our Christmas hampers were very well accepted again this year. We put together and gave out thirty‐eight which was a mammoth task! ## CAP Life Skills The March 2022 CAP Life Skills Course got off to a promising start, with four new course members and a strong team of helpers. As is often the case, not everyone was able to attend every session and one person dropped out, but otherwise it was a successful course with opportunities to set goals; share knowledge, practical tips and ideas; join in with quizzes, games and role‐play; cook a meal together and celebrate achievements at the end of the course. Two course members had no Christian faith and it was a privilege to be able to share Christian love, fellowship and prayer with them and bless them with Christmas hampers. ## Craft Group Following the pandemic closure the craft group has resumed on Tuesday mornings and has grown! There are usually at least ten of us now – most bring their knitting but there is also a smattering of crochet and cross stitch! We have continued to make items for Baby Basics but this year we also completed a group project of a dressing gown made of over 100 knitted squares 5 – although we did them mostly in strips to save sewing up! Wider Mission We continue to offer prayer and financial support to Christian mission in the UK and overseas, including BMS World Mission through which we made significant gift for the ongoing crisis in Ukraine. We are 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|Para 1.41|| |---|---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|| |Investment performance
against objectives|Para 1.41|| |Other||| 6 ## **Financial Review** Review of the charity’s Para 1.21 The life and finances of Mount Pleasant in 2022 financial position at the end continued to be affected by the after effects of of the period the pandemic. However, there were definite signs of improvement arising from an increase in giving from the Church family. The net result of this was that it was necessary to transfer £4,700 from the cash reserve and £7,040 from the legacy fund into the general fund to support day‐ to‐day outgoings. Setting aside the restricted and designated funds, the overall financial assets (excluding property) of the Church decreased by about £10,200 compared to the previous year. At the end of the year the Manse mortgage liability stood at £14,030, having reduced by £1,973 in 2022. The Trustees take their responsibility of stewardship very seriously, as we 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 we see God working to build His kingdom in and around Mount Pleasant and beyond. These annual accounts are about more than just finance. At the start of the year, the projected figures were looking bleak; we give thanks to God for His faithful provision, not least through the faithfulness of His people, resulting in the church finishing the year with money in the bank. ## General fund This is the working fund of Mount Pleasant. It provides for its day to day finances. During 2022 there was an increase in gifts and offerings receipts of around £4,100 into the fund. However, even with the transfers from the cash reserve and the legacy fund, the net general fund income reduced by around £17,300. There was a reduction in expenditure of around £14,200 compared to 2021, which helped to alleviate the situation. This was due in part to specific cost reduction measures, including reducing gifts from the general fund to the missionary organisations that Mount Pleasant supports. Cash reserve In previous years, surpluses have meant that the cash reserve had built up to £20,000. However, due to the necessity to call upon the cash reserve in 2022 and in the previous year, at the end of 2022 it stood at only £9,927. During 2023, the aim is to make regular transfers from the general fund to restore the cash reserve. A cash reserve is needed to dip into during the year to even out cashflows, as well as to meet unexpected and unusual expenditure. 7 ||||Benevolent fund
The benevolent fund is intended mainly for the
benefit of Church members in financial
need. Its only income is giving from Church
members. During 2022, the fund provided gifts
to individuals amounting to £1,112. This fund
provided gifts totalling £8,382 to various mission
activities mainly outside of the Church’s
immediate geographical area. The total gifts
made during 2022 were higher than for 2021,
due to increased giving from the Church family,
especially as a response to the BMS Ukraine
appeal which raised £2,732. Gifts to BMS World
Mission from the missionary and donations fund,
together with gifts from the general fund,
excluding the Ukraine appeal, amounted to
£3,450. This was significantly lower than in 2021.
Gifts to BMS Home Mission, together with gifts
from the general fund, amounted to £2,700,
which again, was significantly lower than for the
previous year.
Legacy fund
A total of £7,040 was transferred from the
Legacy Fund to the General Fund to pay for
various items of expenditure.
CAP Client Support fund
This fund facilitates the material help that the
Church family provides for folk that the CAP
Centre works with. During 2022, it provided
£2,456 worth of help, including for emergency
food and energy payments and for Christmas
hampers.| |---|---|---|---| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22||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 £9,927.
Reasons for not holding a large reserve are as
follows.

It is recognised that the church has managed
well enough in the past on low reserves.

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| 8 |||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|Para 1.22|£9,927| |Reasons for holding zero
reserves|Para 1.22|n/a| |Details of fund materially in
deficit|Para 1.24|n/a| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|n/a| ## **Additional information (optional)** You may choose to include further statements where relevant about: |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|The church's main source of income is donations
from members of the congregation.| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the principal
risks facing the charity|Para 1.46|| |Other||| 9 ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|Constitution| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|CIO| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|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|Para 1.51|| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|| |Relationship with any related
parties|Para 1.51|| |Other||| ## **Reference and Administrative details** |Charity name|Mount Pleasant Baptist Church| |---|---| |Other name the charity uses|n/a| |Registered charitynumber|**1182066**| |Charity’s principal address|147 – 155 Kettering Road, Northampton NN1 4BS| 10 ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||Paul Lavender|Senior Minister||| ||Matthew Jaggard|Deacon||| ||Andrea Smith|Elder||| ||Thomas Pearson|Church Secretary|15/05/2022|| ||Ruth Osborne|Pastoral Assistant||| ||Samuel Ahadzi|Treasurer||| ||Stephen Birdsall|Deacon||| ||Valentine Mbawa|Deacon||| ||David Gwilt|Elder||| ||Stephen
Merryshaw|Elder||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| – 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 Great
Britain||| |||| |||| |||| |||| |||| 11 Funds hold as custodlan trustees on behalf of others Descriptioii of Ilio aSBet8 held in this c8P8City none Naine and objects of Ihe charity oli ivhoso behalf the assets are held and how Ihls falls within Ihe Luslodlan Lharily s objec Details of alTangements for safe custody and segregany)|1182066|| |---|---|---|---|---|---|---| ||Annual accounts for theperiod|||||| ||Period start date|**01/01/2022**|**To**|Period end date|**31/12/2022**|| |||||||| |**Section A**|**Statement of financial activities**|||||| |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05||||| |||160,442|14,563|-|175,005|175,205| |||1,266|4,352|-|5,618|23,008| |||22,466|-|-|22,466|14,122| |||739|-||739|558| |||-|-|-|-|-| |||-|-|-|-|9,806| |||184,913|18,915|-|203,828|222,699| |||||||| |||-|-|-|-|567| |||143,764|11,950|-|155,714|173,164| |||-|-|-|-|-| |||50,496|-|-|50,496|44,743| |||194,260|11,950|-|206,210|218,474| |||||||| |||9,347
-|6,965|-|2,382
-|4,225| |||2,406
-|-|-|2,406
-|2,891| |||11,753
-|6,965|-|4,788
-|7,116| |||-|-|-|-|-| |||1,784||-|1,784|-| |||||||| |||-|-|-|-|-| ||||-|-|-|-| |||9,969
-|6,965|-|3,004
-|7,116| |||||||| |||607,089|7,364|-|614,453|607,337| |||597,120|14,329|-|611,449|614,453| 15 Sertio BalaMc• sh9•1 lJni•stilcled Inio nd• Tolol la*1 lund• FIKed a559ts IntJnpSble a&sets FOI F03 F04 F05 Illot• 1111 Ih'oie 161 (Notw 171 IT￿61M?nts 13.131 Current è$sets Stocks (Noto 141 INole 191 (Nole 17 41 C•sh at bahk •nd hano IP4010 241 CWTPrt •$sets D•btor¥ 14 451 14.451 16R.57 40 469 5T.J26 crèdlto￿. amounts lalllng du•wlthl OD• y•¥r (Notp 201 hlet¢rni •S*t￿l￿111N•4J Olz 57.326 T¢)tslassets less ¢uTh*ntN•bmtlo$ 8lJ 30.457 Credltr)rs" I111tnn 14.OJO 18.Q04 Provislons forllabllltl•s Tqral notaL%ets ar Ilabllltses FLtnds Oi Ilie l?arity Entstrw7nefftfvnds (Noto 27) Rèstrict￿ fund5 INcte27Tr unp￿s￿-..ètt f..r Rev" i_-Iifsi 611.449 j 611.449 614.493 878 7.364 607 089 819 S97.IdO I 597.120 To￿1 fvnd5 *1 614.433 Pnnt Nam* pprnal rrH£v 74 ¢ ZS 16 ## **Section C Notes to the accounts** Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with*  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with*  the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* - -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that _**Not applicable**_ support 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 |Yes*
No*||* -Tick as appropriate| |---|---|---| |||| ## _**Please disclose:**_ _**(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_ ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes*  * -Tick as appropriate No*  17 ## _**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). **----- Start of picture text -----**
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 -----**
18 **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 -----**
19 ## **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**
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.
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.
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|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||| 20 p p g g y benefits are recognised as income earned from the provision of goods and services as income from charitable activities. |||| |---|---|---| |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||| **Settlement of insurance** 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 **claims** income in the SoFA. This includes any realised or unrealised gains or losses on the sale of investments and **Investment gains and losses** any gain or loss resulting from revaluing investments to market value at the end of the year. ## **2.3 EXPENDITURE AND LIABILITIES** |**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or||| |---|---|---|---| ||constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.||| |**Governance and support**
**costs**|Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.||| ||Support costs include central functions and have been allocated to activity cost||| ||categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.||| |**Grants with performance**
**conditions**|Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.||| |**Grants payable without**
**performance conditions**|Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.||| |**Redundancy cost**|The charity made no redundancy payments during the reporting period.||| |**Deferred income**|No material item of deferred income has been included in the accounts.||| |**Creditors**|The charity has creditors which are measured at settlement amounts less any trade
discounts||| ||A liability is measured on recognition at its historical cost and then subsequently||| |**Provisions for liabilities**|measured at the best estimate of the amount required to settle the obligation at the
reporting date||| |**Basic financial**
**instruments**|The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.||| |**2.4 ASSETS**|||| |**Tangible fixed assets for**
**use by charity**|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**|The charity has intangible fixed assets, that is, non-monetary assets that do not have||| ||physical substance but are identifiable and are controlled by the charity through custody||| ||or legal rights. The amortisation rates and methods used are disclosed in note 9.5||| ||They are valued at cost.||| |**Heritage assets**|The charity has heritage assets, that is, non-monetary assets with historic, artistic,||| ||scientific, technological, geophysical or environmental qualities that are held and||| ||maintained principally for their contribution to knowledge and culture. The depreciation||| ||rates and methods used as disclosed in note 9.6.1.4.||| ||They are valued at cost.||| |**Investments**|Fixed asset investments in quoted shares, traded bonds and similar investments are||| ||valued at initially at cost and subsequently at fair value (their market value) at the year||| ||end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.||| ||Investments held for resale or pending their sale and cash and cash equivalents with a||| ||maturity date of less than 1 year are treated as current asset investments||| |**Stocks and work in**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net||| |**progress**|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| 21 |Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract
**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.|||| |---|---|---|---| ||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** 22 ## **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
132,434
14,563
- 146,997 130,277
Gift Aid
24,318
- 24,318 43,078
Legacies
-
-
- -
General grants provided by government/other
charities
3,690
- 3,690 1,850
Membership subscriptions and sponsorships
which are in substance donations
- - -
Donatedgoods,facilities and services
-
- -
Other
-
- -
**Total** 160,442 14,563
- 175,005 175,205
- - - - -
- -
-
- -
- -
-
- -
Other
1,266 4,352
- 5,618 23,008
**Total** 1,266 4,352
- 5,618 23,008
- - - - -
- -
-
- -
- -
-
- -
Other
22,466
-
- 22,466 14,122
**Total** 22,466 - -22,466 14,122
Interest income
88
-
- 88 4
Dividend income
651
-
- 651 554
Rental and leasingincome
-
-
- -
Other
- -
-
- -
**Total** 739 - -739 558
- -
-
- -
- -
-
- -
- -
-
- -
- -
-
- -
**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
**Total** - - -
- 9,806
184,913 18,915
- 203,828 222,699
**Other information:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**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|132,434|14,563|-|146,997|130,277| ||Gift Aid|24,318||-|24,318|43,078| ||Legacies|-||-|
-|-| ||General grants provided by government/other
charities|3,690||-|3,690|1,850| ||Membership subscriptions and sponsorships
which are in substance donations|||-|-|-| ||Donatedgoods,facilities and services|||-|
-|-| ||Other|||-|
-|-| ||**Total**|160,442|14,563|-|175,005|175,205| |||||||| |||-|-|-|-|-| |||-|-|
-|
-|-| |||-|-|
-|
-|-| ||Other|1,266|4,352|-|5,618|23,008| ||**Total**|1,266|4,352|-|5,618|23,008| |||||||| |||-|-|-|-|-| |||-|-|
-|
-|-| |||-|-|
-|
-|-| ||Other|22,466|-|
-|22,466|14,122| ||**Total**|22,466|-|-|22,466|14,122| |||||||| ||Interest income|88|-|
-|88|4| ||Dividend income|651|-|
-|651|554| ||Rental and leasingincome||-|
-|
-|-| ||Other|-|-|
-|
-|-| ||**Total**|739|-|-|739|558| |||||||| |||-|-|
-|
-|-| |||-|-|
-|
-|-| |||-|-|
-|
-|-| |||-|-|
-|
-|-| ||**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| ||**Total**|-|-|-|
-|9,806| |||||||| |||184,913|18,915|-|203,828|222,699| |||||||| |**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)**||||||| 23 **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 -----**
24 **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 -----**
25 ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |Fudraising agents
Operating charity shops
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
**Total expenditure on charitable**
**activities**
**Other**
**Total expenditure on raising funds**
**Total**
Other charitable activities
Propertyand administration costs
Other
**Separate material**
**item of expense**
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**
**Total other expenditure**|**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| ||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| |||||||| ||Staff costs|115,737||-|115,737|132,780| ||Other charitable activities|28,027|11,329|-|39,356|39,403| ||Donations and gifts|-|621|-|621|981| |||-|-|-|-|-| ||**Total expenditure on charitable**
**activities**|143,764|11,950|-|155,714|173,164| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Propertyand administration costs|50,496|-|-|50,496|43,193| ||Other||-|-|-|1,550| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total other expenditure**|50,496|-|-|50,496|44,743| |||||||| |||194,260|11,950|-|206,210|218,474| **Other information:** **Analysis of expenditure on charitable activities** 26 |**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)**||||||| 27 **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**
**£**
**£**| |---|---|---|---| |||-|-| ||||| |||-|-| |||-|-| |||-|-| ||||| |||-|-| |||-|-| 28 **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**|-|-| 29 **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.**_ 30 **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| |||| |||| |||| 31 ## **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**
**£**| |---|---|---| ||98,594|115,177| ||5,091|7,592| ||12,052|10,011| ||-|-| ||115,737|132,780| **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** |**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**|**Last year**
**Number**| |---|---|---|---| ||**Fundraising**|2|2| ||**Charitable Activities**|3|3| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|5|5| **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** 32 _**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** 33 **Section C Notes to the accounts (cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** ## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ |**Amount of contributions recognised in**
**the SOFA as an expense**
**Please explain the basis for allocating**
**the liability and expense of defined**
**contribution pension scheme between**
**activities and between restricted and**
**unrestricted funds.**|**£12,052**| |---|---| ||**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** 34 **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_**|||**-**| ||||-| ||||-| 35 ## **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**
SL or RB
SL or RB
**** Rate**
0%
At beginning of the
year
- -
Disposals
- -
Depreciation
- -
Impairment
- -
Transfers*
- -
At end of the year
- -
Net book value at the
beginning of the year
573,131 -
Net book value at the
end of the year
573,131 -
**14.4 Impairment**
**14.3 Net book value**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or_**
**_reversal of an impairment loss._**|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|| |||||||| **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** 36 _**(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_ 37 ## **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**_ 38 _**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_ 39 **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**_ 40 ## _**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**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-||||| ||-||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| 41 |**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|||||| |---|---|---|---|---|---| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| 42 **Section C Notes to the accounts (cont)** _**Please complete this note if the charity has any investment assets.**_ ## **Note 17 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**| |---|---|---|---|---|---|---| ||-|16,857|-|-|-|16,857| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|- 2,406|-|-|-|- 2,406| ||-|14,451|-|-|-|14,451| ***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**
**Other investments**
**Total**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Listed investments**|||| |---|---|---|---| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| ||-|-|| ||14,451|-|| ||-|-|| ||-|-|| ||-|-|| ||14,451|-|| ||||| ## **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** 43 **(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements** 44 ## **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 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**
**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 made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**|**_Description_**|**This year £**|**Last year £**| |---|---|---|---| ||||| ||||| ||||| ||||| ||**_Total_**||| ||||| ||**_Description_**|**This year £**|**Last year £**| ||||| ||||| ||||| ||**_Total_**||| ||||| ||||| ||||| ||||| ||||| ||||| ## **17.7 Additional information** 45 **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.** 46 ## **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** 47 ## **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)** |**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-
|-| 48 **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**
**£**| ||-|-|-|-| ||-|-|14,030|16,004| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|14,030|16,004| ## **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**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| 49 ## **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.** 50 **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.** 51 **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** **Description of item Estimate of financial effect 23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable: Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact** 52 ## **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**
**£**| ||-|-| ||-|-| ||37,897|40,469| ||-|-| ||37,897|40,469| 53 **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.** 54 **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** 55 ## **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|607,089|184,913|- 194,260|1,784|- 2,406|597,120| |Restricted funds|R|Benevolent,Missionaryand Training|7,364|18,915|- 11,950|-|-|14,329| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||614,453
|203,828|- 206,210|1,784|- 2,406|611,449| 56 **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|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| 57 ## **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** 58 **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)** 59 |**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.**_ 60 **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. 61