CHARITY COMMISSION FOR ENGLAND AND WALES Trustees. Annual Report for the period From 1st January 2024 Period start date To 318t Docomber 2024 Period •nd datg Charity name: Mount Pleasant Baptist Church Charlty rngistration number: 1182066 Objective8 and Activitles SORP r•f•rnnt4 Pwa1.17 Summary of the purposes of the charity as set out in rts goveming document The 8ims and objectives ofthe Church aré: 1.to promote the Christlan faith 2.to be a God centred, faith fllled. servlce focussed. outward tr￿king8nd inclusive Church. helping people of 8118888 bacoma fully devoted toll0v￿r8 of Jesus Christ. 3.to focus on vmrship and spiritual grovrth, dl8cSple8hlp. bvork wlth famllles, Chlldren, youth and youn adults orient8tion. Thetrustees have considered the Comml88lon's guldance on tha publlc ben8flt, and partlcui8rly the 8peclfi¢ guldence on charities forth& 8dv8ncem&nt of religlon. Summary of the ma5n aclivitie8 in relation to those purposes for the public benefit, in particular, the 8Ctivitie8, projects or serrfices Identlfied in the accounts. Parnl.17w In particularthe church provides: a place of worshlp • through vmrship and dlsclpleshlp. an environmant that encourages people ot all agès to havè B dèèp&r pérsonal knowladga of 8nd relationship with Jesus involvement in and support for Christian mlssion localtyln North8mpton,the UK and worldwide . through the Op8n tk)or Centr8, learning, support and outreach opportunities to the local communltythrouEh classes. events and activities to support children. families, communty harmony, cohesion, the reli8fof povertyand supportforthe homel888. through the renew wellbeing café provide a wellbeing space with a variety of hobbies and activities besed eround the five ways to wellboing. • through the Christians Aqainst Poverty Centre, to help those struggling financlally and in debt. to release them from thls burden byeducation. support, 8uidance. counselling. prayer and debt resolution programmes. The trustees have considered the Charlty Commission's online material and rul8sfor public benefit. Our whole ethos iy 8boLrt servingto benefit of others. Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefrt P¥a118 Additional infomiallon (optlonal) You ma choose to include further statements where relevant about: SORP releranc• Policy on grant making 1.38 P•r• 1.38 Policy on social investment including program related investment Pw4 1.38 Contribution made by volunteers Other Achievements and Perforniance From Th• S•nlor Pa•tor During2024, the church at Mount Pleasant Baptist has continued to grow numerically end spiritU8lly under God's hand, 8nd w8 glve thanks for spiritual revival particularly in our Sunday V￿rShiP following the readjustments of the prevlous years slnce Covld and lockdown. In p8rticui8r. y￿ have b88n greatly encouraged as a churchfamily byseeingour young people rise up in prayer. worship. and service. as they have let US and challenged us by theirwitness. It h8s been good to restart our Sunday evening worship meetings at 5pm, 8nd Seen small but significant numerical and spiritual groyéth. as we have studied the Letter of James. It has been particularly encoura in Summary ofthe main achievements of the chanty. identifying the difference the charity's work has made to the circuMstan￿S of its beneficiaries and any wider benefits to society as a whole. P¥• 1.20 to see ouryoungpeople take a lead inth8se services. W8 have seen a further positlvè consolidation in church finance. as we have been able to re plenish our resoNas. invest in ministyand mission, togetherwith v8riOUS opportunities to SOW8ged into foreign mlssion. Christians Ag8lnst Poverty natlon811y has seen many challonges over the past few y88rs, but I am pleased to S8ythat locally the ministry goe8 from stren8th to 8trength. From The Church Se*rotsry 2024 was a year marked by n8w grovrth, both In terms of our church family and activitie8. We have expofièneed8 considerable number of newcomers to the church, mary have gone onto join us in form81 membérship, and the incr88Sè 18 still ongoing. Three baptism8 duringtheyear swelled our family in a different. perhaps more me8nin8ful w8y. We have ventured into some new are88 of gctlvlty, including our open-air services at the Racecour8e. remarkable outreach events. while of course we have 8180 had to say goodbyt to some church family members, elth8r 88 thèy move to different churches or afeas or 88 they themselves pa88 on, and we rememberthese brothers end 8iStersvery fondly. Chlidr•n'$& Famlly Mlnlstry It has been 8nothergood year interm8 ofour chlldren's Wofk. Junlor church: Juniorchurch contlnu88 to grow with us regularly having over 15 chlldren 8nd sometimes tippingoverto20 children. The children 8re very willing to learn 8nd are 8 pleasureto be around, ourone issuefor prayer is for leaders. We seem to spend most ofthe time working on minimum staff whlch Causes issues when someone is ill orwh8n people are 8way.Thest8ff we do have arevery faithful. but w8 currently have from 3 years old to 11 in the samegroup aswe do not h8ve enough people to split into drfferent age groups. obviously this is not ideal. and we hope newvolunteers to help will give u8 8 lot more flewbiiity. Cre¢he: Creche is one area wherewe seemto be aolngrin9 With st8ffing, but Wg have a lack of babies in this group. It would be lovely to seethis area ofourchurch growingtoo. Chatterbox Chatterbox continues to meet on Mond8yS during 3chooltemi3 between 9:30 and 11.15. Each weekthe sports hall is set upwith a climbing frame and slide. a playhouse. dolls house. rail track, dressing up rail and a mat with a road layout forthe toy cars. Also available are some srt and-ride toys. pr8m8 and buggies and 30me low padded wallsfom a squaTèto keep babies safe from the active youngsters. We also hav8 a couple of tables we use forthings likejigsaws, threadln& L8go and similar actlvltl88 and 8 bookcornerwith some floor cushions. Coffee. te8 and squ8sh are 8v8ilable all morningand around 10 0'¢lockwe gathèr round the tables for tO8St- for both children and adults. At 10:30V￿ h8va cr8fttlme. maklng a variety of things with different medla -therè.$ Often lots of glue and sometlme8 palnt. Duringthèy88rwe made dr8gonsforthe Chlnese New Year. chocolate nests for E88t&r. Advent calend8r$ and 8 weather chart, as vlell as lots of plcturesl Junlol Church 2024: We have seen 8n 8m8zlng growth In the numbers wlthin our groups and 8 con8lSt8ncy In number8. Creche- Numbers h8ve been sm811 butconst8nt. we have a number of volunteers who gNe up one Sunday 8 month to staff this. Children are provided with r8ngé of a¢ti%rytie8 8nd re80urce8. Wlth the optlons forthe adults I parents to watch the service rf they wl8h to stay In the room. 3- 11.8 group- We have Seen large growth over the p8Styear. Atthe beginningottheyear. wé were getting8-12 children. while attheend we are consistently getting betsyeen 1& 20 each week 8nd aven more are on the registers. English Conversatlon Cla88 We have continuedto meet on a Monday during term time and usually have 8round six to eight 8tudents. They often say how grateful they areforthe cL8ss and how much it helps them wtth thelr English, but aL80 in terms of companionship. We have had several people who have found our class by going online. but generallythey come via word of mouth. W8 alw8ysJust look forward to sharingtimetogethereach Monday mornln& t8￿Ing 8bout Ilfe and falth. Christian8 Agaln$t P0￿rtY D•bt C•ntro Christians Against Povews New Vlsion for 2025". •Christ-C8ntr8d •Compassionate •Collaborative •Joyful •Bold 2024wa8an actlveye8r in the ministryhere at Mount Pleasant. CAP 18 8 Charlty whlch glves help. supportand 8dvicetO Peoplewho are struggling In debt. We thank God for almost £17000 offundln8 v4hich has been rec8lved through the year, and 8ra grateful to Stephen Spandl for hls hard work in the 8ppIIc8tions. This funding has en8bled MPto continueto flnanee the Centrè, and therefore helping our cli6nt8 to become debi free. brlnging them hope and changing their lives around for the better. Ag we v181t our client8 in thelr own homes, we have the unlque opportunltyto prayforthem, Ifthey wish, 8nd veryf8w have everdecllned.we teke Jesuswith us and offerthem Hope. Fundlng also ¢ontlnue8 vla church members who give on 8 regular b8819. We are 80 grateful forthis as we can help our cll6nts with food 8hopping,fuel and phonetop ups. Every4 to 6 v￿ekS 8 sm811 CAP pr8y8r t88m meetto prayforthe work ofourcentie and for the speclfic needs of our cllents. of whlch there are many. Our clients h£ve very chaotic Ilvas and most 8Lrffor wlth poor ment81 health. The Centre's participation in their lives bring some stability. R•new 147 Weiibolng Cafo On September 14th. 2024. we celebrated one year of our Renew 147 Wellbeing Cafe. At Renew 147 we practice the 5 pointsto wellbeing: Connect. Be knlve. Take N0￿Ce, Glve, Keep Learning. We meet in the worship 8re8 of ourchurch everyThursd8y afternoon between 1pm and 3.30pm. Numberof volunteers...11 Prayer time .... We have 3 dlfferent prayer hosts. Prayers are at2 pm and 3.15 pmfor around 10mlnuteg. Thlg19 8 qulet mytnm of prayer, meditating on a Psalm, The Lord's Prayer. or the words of Jesus. It is hald on the pLattorm. Each host and volunteer are available for chats with our visitors over a cupp8 and a biscuit. We provlde 8 listening earto our visitors, and we have found that they trust ug and often will share their dtfficulties with ug. Confidentiality is paramount. Activities..... Jigsaw, Painting, Drawing, Colourlng. C8rd games. Board G8mes. Modal making and Puzzles. For those who dontt wish to loin in activities we have a quiet 8rea where people can 8lt8nd read. or they can stt quietly within thè wor8hip area. Slnc8we opened. we have had more than 20 different Nfjsltor8 and many of those engagè in the rhythm of prayer wttich takes place on the pLattorm. Craft Group Craft Group continues to meet every Tuesday from 10.30to 12. There are usually between 8 and 12 of memb8rs enjoying a varlety ofcraft8 88well8S8 cup ofcoffee ortea and a blscultl Knlttlng Is the most popular craft along wlth crochet, cross stitch. $8wing and latch hook workon c8nv88. Mosl people are continuinga craft they already knthv but be￿een us we C8n te8ch any b8glnn8rs or help any Improver81 Lots ot thé cr8ft8 are people's personal Prolects but manyof us m8ke Items for Baby Basics and we 8re currently maklng squ8r88 for our tenth dressing gown forthe Knit for P88ce ch8rlty. Everyone Is welcom8 and we have som8 Patterns and basic m8terl8L8 If you wantto get stsrtedl Addltlonal infomiation (oplional) You ma choose to indude further statements where relevant abcKrt'. Achievemenls against objectives set Parn 1.41 Perfomance of fundraising adivities against objectives Pwa 1.41 Investment performan against objectives 1.41 other Financial Review Review of the charity's financial posrtion at the end of the period Par• 1.21 From tho Treasurer l am pleased to reportthat during 2024 the Church's financ6s have contlnued to provide flnancial $upportto our ministryand mission wtthin ourfour w81Ls. our local community and beyond. We give thanks to God for HIS blessing and provision. Not only have our immediate needs been met. butthere has been sufficient resource to set aside c8Pital Into the r888rve. The Trustees seek to pLaythalr part In talloring outgoings in ilne with expected incom8. However, never forget th8t we are 8 local expression ofthe bo(ty of Christ motlv8ted by f81th 8nd love, and we see God workingto build His klngdorn Sn 8nd around Mount Pleasant and beyond. These annual 8ccount8 8re about more than lust fin8nce. I have commented below on some ofthe other funds. G•n•ral Fund This is the working fund of Mount Pleasant. It prO￿destOr d8y-to-dayflnanc88tO 8UPPOrt the Church's alm8 and oblectfve8, Durln8 2024there was a decrease in gifts and off6rin88 Into the fund of around £21,690 115%). The income received from the shop rent81. flats rental. the Chinese Church and the extemal use of our premises incre8s8d by about £15.500 overtheyear. Grant income, mainlyforthe support of ourCAP Dèbt Centre. but also for the Renew 147 café, increased about £13.300. There wag 8 re18tlvely 8m8LI Incre88e In gener81 fund expenditure of about £4,000 {2%1. helped by havingfewer maintenance issues. I have commented belowon some of the otherfvnds. Cash rotorv• Our reserves policy sets a target for our cash reserve at about £20,000 in 8ddf(ion to our investment valued £15.793 at the end ot 2024. We agreed and aim in 2023 to make reguLar transfers from the general fund to restore the Cash reseNe, and wemade progress in this by incre88ingthe cash reseNe from £16.600 to £19.942 at the end of 2024. A cash re8eNe 18 needed to dip into duringthe yearto even out cashflows. as well asto meet unoxpecteo anij unusual expenditure. Benevolent Fund The benevolent fund is intended mainlyfor the benefit of cnurch members in Tinanc181 nead. ltsonly incom8 i88iwngfrom Church members. During 2024, the fund provided gifts to indt¥iduaL8 amountlng to £500. Mlsslonary Fund This fund is set up to benefit mainly ov6rs885 and UK based, non-local missions. It also adminlsters gifts to other individu818 and organisations where the donor has givèn specific instructions orfollowing an appeal for a p8rtlcu18rc8use in the UK oroverseas. The lund made donations tovarious missions totalung £4.980. L•wyFund We werè pleasèd to be able to usethisfund to add to the Church's vlsu81 equlpment. From the fundw8 providedthe Memorial Hallwlth 8 new wide screen television. The closingfund balance 8tth8 end of 2024 w85 £6.711. CAP Cuent Support Fund Thls fund f8clllt8tes the materlal help th8tth8 Church family provld88 lor folk that thé CAP Centre w￿rkS vAth. Durlng 2024, It provld8d £4,857worth of h8lp. includin8for emergency food and energypayments and Chrl8tm88 hamper3. D￿IgnatOd Fund• The Church also holds e8marked fundsfor SabbatlC818nd Training. Chatterbox. Hollday Club and Music. These hold minimalfunds. Stat•m8nt 8xplaining the policy for holding reserves stsling why they are hekl Amount of reserves held Reasons for holding zero reserves Details of fund materially in deficrt Explanation of any uncertainties about the charity continuing as a going concem P¥• 1.22 A eash rèsèrvo 1$ naaded to dip into during tha year to even out Q8shflows. as well 88 to me8t unexpected 8nd unusual expendlture. P•r• 1.22 Para 1.22 Para 1.24 Parn 1.23 Addltlonal Inforniallon (optlonal) You ma choose to indude further statements where relevant about: The churGh's main sourc£s of income are (k)nations from members of the congregation and funds resu￿Ing from use of our mises. The charty's principal sources of funds includin P*8 1.47 any furKlraising) Investment policy and objectives including any social investment policy adopted Parn 1.46 A description of the principal risks facing the ¢harrty P•rn 1.46 Other 10 Structure, Governance and Management Description of chanty's trusts.. Type of goveming document P¥a125 Constitutlon How is the charity constituted? le.g unincorporated association. r.lni Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any pergon or body entitled to appoint one or more trustees Para 1.25 cio Parn 1.25 Appointed by Church Member5 Addftlonal Infomiatlon {optlonal You ma choose to include further statements where relevant about.. Policies and procedures adopted for the induction and training of trustee8 Parn 1.51 The charty's organisa￿Onal structure and any wider ne￿Ork wilh which the charity work8 Pw• 1.51 Relationship with any related parti88 Pln 1.51 Other Reference and Administrative detslls Charit name Other name the cha uses istered charit number Charity's principal address Mount Pleasant Baptist Church NIA 1182066 147- 155 Kettering Road Northampton NN148S Names of the charity trustee3 who manage the charlty Tru•kn nam• offi￿ Ilf any) Datss actod rf notforW￿l9 Senior Mlnlster Ngm• of ￿rgon {or body) entitled inttru#tsg P8uI Lavender Emma Birds811 Elder Stephen Spandl Toks Ikumelo Elder Elder Stephen Merry8h8W Thomas Pearson Elder Church Secretary Church Treasurer 1611112025 SamuelAh8dzl M8tth8wJ8ggard Stephen Birds811 Valentine Mbaw8 Deacon Deacon 10 Deacon Llnds Lemon Deacon 12 13 14 15 16 17 18 19 20 Cor ral8 trustees- names of the directors at the date the re Dlr•ctor n*me NIA wasa Name of trustee$ holding title to propety belonging to thè charity Trust•• nam• Baptist Corporatlon of Great Britain D•ts• •ct4d 1lnotforT*I￿l8 12 Funds held as custodian trustees on behalf of others Description of the assets held in this Capacity Name and objects of the charity on whose behaff the assets arè held and how this falls within the utstodian charity's objects Details of arrangements for safe Custody and segregats'on of such assets from the charity's own assets Addltlonal Infomiatlon (optlonal) Nam0• and addr•8M8 of advlsern (Optlonal Infomiatlon) TY￿ of Nam• Addr•8• adviser Namo of ¢hl•f •xocutlv• or namos of senlor staff m•mber8 Iopiional Infomiatlon) Exemptlons from d18closure Reason for non4Bdosure of ke r80nnel detai18 Other o tional inforniation 13 Declaratlons Tho trustsfrs declare that thoy hav• approved tho trustees, rnport abov Slgn•d on behalf of the charty's trusteag Signature(s) Full name(s) Po$ltlon leg Socretary, Chalr. etc) rtiKL Date 2*1Lo I lol 14 **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** |**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**
**Responsibilities and**
**basis of report**
**Independent**
**examiner's statement**|Charity Name
MOUNT PLEASANT BAPTIST CHURCH|Charity Name
MOUNT PLEASANT BAPTIST CHURCH|Charity Name
MOUNT PLEASANT BAPTIST CHURCH| |---|---|---|---| ||||| ||31 December 2024|**Charity no**
**(if any)**|1182066| ||||| ||1 to 61||| ||I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended 31/12/2024.
As the charity's trustees, you are responsible for the preparation of the
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.
I am qualified to undertake the examination by being a qualified member of
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. |**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**||24/10/2025| |---|---|---| |||| ||Keith David Hall|| |||| ||FCA, ICAEW|| > **Address:** 30 Bulwick Avenue, Grimsby DN33 3BH 15 ## **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** . 16 ||MOUNT PLEASANT BAPTIST CHURCH|MOUNT PLEASANT BAPTIST CHURCH|MOUNT PLEASANT BAPTIST CHURCH|Charity No (if
any)|1182066|| |---|---|---|---|---|---|---| ||Annualaccountsforthe period|||||| ||Period start date|**01/01/2024**|**To**|Period end date|**31/12/2024**|| |||||||| |**Section A**|s
**Statement of financial activities**|||||| |**Recommended categories by**
**activity**
Guidance Note
**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||||| |||175,228|4,303|-|179,531|198,019| |||-|-|-|-|30| |||64,621|-|-|64,621|35,214| |||1,285|-||1,285|1,159| |||-|-|-|-|-| |||-|-|-|-|-| |||241,134|4,303|-|245,437|234,422| |||||||| |||-|-|-|-|-| |||148,113|4,585|-|152,698|169,558| |||-|-|-|-|-| |||84,683|-|-|84,683|86,098| |||232,796|4,585|-|237,381|255,656| |||||||| |||8,338|282
-|-|8,056|21,234
-| |||665|-|-|665|678| |||9,003|282
-|-|8,721|20,556
-| |||-|-|-|-|-| |||2,569||-|2,569|7,500| |||||||| |||-|-|-|-|-| ||||-|-|-|-| |||11,572|282
-|-|11,290|13,056
-| |||||||| |||600,741|2,348
-|-|598,393|611,449| |||612,313|2,630
-|-|609,683|598,393| 17 Section B Balance sheet Unr••lrfct•d End0￿n•rt ToWth* Totsllxt Flx•d ass•t8 F01 F02 F03 F(k5 (Not• 1• 1110ts 141 Illoto 101 Note IT) rot•lnx•d8ssets Tanglble a•J•t• 573.131 571131 573,131 In¥•itmrtts Curr•nt a•••t• *Jts ill (Nots ill Inv•*tm•r INot• 17AI at bank and kn ￿Thd (Not• 241 rotsi ￿t¥s$•￿ B 22.482 ¢r•dJ¢or*'. 4mvurrt• fall1￿9 Tllthln IWot•201 N•t¢uY•At•wlrf#•billd••l Su 0lC*.741 f￿• y￿r INot• 201 pro￿$1[￿•10r la￿1111•$ 10.877 10,577 12.348 Tot•1 n•t•u•ts oRllabl1￿* Funds ofthe Charity EndoYm•thfvnd•lNot• 27) Ro•trl¢tsd Incr￿oI￿ndS Illot•2 lunds knlu•tton m• BIT 81 612.313 612.313 fA)0.741 D¥t¢ Sign&bn Prinl Name ddl ## **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*  * -Tick as appropriate No*  ## _**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*  ## _**Please disclose:**_ ## _**(i) the nature of any changes;**_ 19 _**(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). |Yes*

No*

**_Please disclose:_**||* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||||| ||||| |**_(i) the nature of the prior_**||**_period error;_**|| |**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|||| |**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|||| ||||| 20 **----- Start of picture text -----**
Section C Notes to the accounts
Note 2 Accounting policies
Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be
presented, if all are applicable.
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide a description
of the nature of each change 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)
0
as restated
**----- End of picture text -----**
## **Notes to the accounts** 21 ## **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
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
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.
**Settlement of insurance**
Insurance claims are only included in the SoFA when the general income recognition
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||| ||||| ||Yes
No
N/a||| 22 |**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**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.
**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.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
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.
**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**
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||| ||||| 23 |**Current asset**
**investments**
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||||| ||Yes
No
N/a||| ||||| ## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** 24 ## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
129,3284,303
- 133,631 152,985
Gift Aid
28,913
- 28,913 36,239
Legacies
-
- - -
General grants provided by government/other
charities
16,987
- 16,9878,795
Membership subscriptions and sponsorships
which are in substance donations
- - -
Donated goods, facilities and services
- - -
Other
- - -
**Total** 175,228 4,303
- 179,531 198,019
- - - - -
- - - - -
- - - - -
Other
- - - -30
**Total** - - - -30
- - - - -
- - - - -
- - - - -
Other
64,621 - -64,62135,214
**Total** 64,621- - 64,62135,214
Interest income
569- -569479
Dividend income
716- - 716 680
Rental and leasing income
- - - -
Other
- - - - -
**Total** 1,285- - 1,2851,159
- - - - -
- - - - -
- - - - -
- - - - -
**Total** - - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
held for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other
- - - - -
**Total** - - - - -
241,134 4,303
-245,437 234,422
**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 and gifts|129,328|4,303|-|133,631|152,985| ||Gift Aid|28,913||-|28,913|36,239| ||Legacies|-||-|-|-| ||General grants provided by government/other
charities|16,987||-|16,987|8,795| ||Membership subscriptions and sponsorships
which are in substance donations|||-|-|-| ||Donated goods, facilities and services|||-|-|-| ||Other|||-|-|-| ||**Total**|175,228|4,303|-|179,531|198,019| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|30| ||**Total**|-|-|-|-|30| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|64,621|-|-|64,621|35,214| ||**Total**|64,621|-|-|64,621|35,214| |||||||| ||Interest income|569|-|-|569|479| ||Dividend income|716|-|-|716|680| ||Rental and leasing income||-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|1,285|-|-|1,285|1,159| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset
held for charity's own use|-|-|-|-|-| ||
Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-| ||
Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||241,134|4,303|-|245,437|234,422| |||||||| |**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)** 25 **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 -----**
26 **Section C** **Notes to the accounts** ## **(cont)** |**Use of property**
**Other**
**Note 5**
**Donated goods, facilities and services**
**Seconded staff**|**Use of property**
**Other**
**Note 5**
**Donated goods, facilities and services**
**Seconded staff**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||||| |**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.**|||| ||||| ||||| ||||| 27 **Section C Notes to the accounts** **(cont)** ## **Note 6 Analysis of expenditure** |**Note 6**
**Analysis of expenditure**|**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
Property and 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**
**£**
**£**||||| ||Incurred seeking donations|-|-|
-|-|-| ||Incurred seeking legacies|-|
-|-|-|-| ||Incurred seeking grants||||-|-| ||Operating membership schemes and
social lotteries||||-|-| ||Staging fundraising events||||-|-| ||Fudraising agents||||-|-| ||Operating charity shops||||-|-| ||Operating a trading company
undertaking non-charitable trading
activity||||-|-| ||Advertising, marketing, direct mail and
publicity|-|-|
-|-|-| ||Start up costs incurred in generating
new source of future income|-|
-|-|-|-| ||Database development costs|-|-|
-|-|-| ||Other trading activities|||||| ||Investment management costs:|-|
-|-|-|-| ||Portfolio management costs|-|-|
-|-|-| ||Cost of obtaining investment advice|-|
-|-|-|-| ||Investment administration costs|-|-|
-|-|-| ||Intellectual property licencing costs|-|
-|-|-|-| ||Rent collection, property repairs and
maintenance charges||-|-|-|-| |||-|-|
-|-|-| ||**Total expenditure on raising funds**|-|
-|-|-|-| |||||||| ||Staff costs|120,738||-|120,738|105,007| ||Other charitable activities|27,375|4,585|-|31,960|64,551| ||Donations and gifts|-|-|
-|-|-| |||-|
-|-|-|-| ||**Total expenditure on charitable**
**activities**|148,113|4,585|-|152,698|169,558| |||||||| |||-|-|
-|-|-| |||-|
-|-|-|-| |||-|-|
-|-|-| |||-|
-|-|-|-| ||**Total**|-|-|
-|-|-| |||||||| ||Property and administration costs|84,683|-|-|84,683|86,098| ||Other||-|-|-|-| |||-|-|
-|-|-| |||-|
-|-|-|-| |||-|-|
-|-|-| ||**Total other expenditure**|84,683|-|-|84,683|86,098| |||||||| |||232,796|4,585|-|237,381|255,656| |||237381||||| ## **Other information:** ## **Analysis of expenditure on charitable activities** |**Activity or**
**programme**|**Activities undertaken directly**|**Grant**
**funding of**
**activities**|**Support Costs**|**Total this**
**year**|**_Total prior_**
**_year_**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |Activity 1|||||| 28 Activity 2 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)** 29 **Section C Notes to the accounts (cont)** ## **Note 7 Extraordinary items** **----- Start of picture text -----**
Please explain the nature of each extraordinary item occurring in the period.
This year Last year
Description £ £
Extraordinary item 1
- -
Extraordinary item 2
- -
- -
Extraordinary item 3
- -
Extraordinary item 4
- -
Total extrordinary items
- -
**----- End of picture text -----**
30 **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)**|**This year**|**Last year**|**This year**|**Last year**|**This year**|**Last year**| |||**£**|**£**|**£**|**£**|**£**|**£**| |||-|-|
-|-|
-|
-| |||-|-|
-|-|
-|
-| |||-|-|
-|-|
-|
-| |||-|-|
-|-|
-|
-| |||-|-|
-|-|
-|
-| |**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**| |---|---|---| ||**This year**|**Last year**| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |**Total**|-|-| 31 **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.**_ 32 ## **Section C** ## **Notes to the accounts** ## **Details of certain items of expenditure** **Note 10 10.1 Fees for examination of the accounts** |**Note 10**
**Details of certain items of expenditure**
**10.1 Fees for examination of the accounts**||| |---|---|---| |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**||| ||**This year**
**£**|**Last year**
**£**| ||600|600| |||| |||| |||| 33 **(cont)** **Notes to the accounts** ## **Section C** ## **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**
**£**| |---|---|---| ||103,120|90,509| ||6,637|5,502| ||10,981|8,996| ||-|-| ||120,738|105,007| **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 TRUE 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**|1|2| ||**Charitable Activities**|4|4| ||**Governance**||-| ||**Other**|1|-| ||**Total**|
6|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** _**Please complete if any redundancy or termination payment is made in the period.**_ **Total amount of payment** 34 **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** 35 **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 £10,981 the SOFA as an expense Please explain the basis for allocating Costs are allocated between fundraising, charitable activities and the liability and expense of defined administration contribution pension scheme between activities and between restricted and unrestricted funds.** _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity** ## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan** 36 **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_**|||**-**| ||||-| ||||-| 37 **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** |**Freehold land**
**& buildings**
**Other land &**
**buildings**
**£**
**£**
At the beginning of
the year
573,131
-
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
573,131
-
****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**
**14.5 Revaluation**
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been_**
**_recognised had the assets been carried under_**
**_the cost model._**
**_(i)_**
**_Please state the amount of borrowing costs,_**
**_if any, capitalised in the construction of tangible_**
**_fixed assets and the capitalisation rate used._**
**_the methods applied and significant_**
**_assumptions_**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or_**
**_reversal of an impairment loss._**
**_If an accounting policy of revaluation is adopted,_**
**_the effective date of the revaluation_**
**14.3 Net book value**
**14.2 Depreciation and impairments**
**14.6 Other disclosures**|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|**Total**
**£**| |---|---|---|---|---|---|---| ||573,131|-|-|-|573,131|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||573,131|-|-|-|573,131|| ||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
**_please provide:_**|||| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||| ||573,131|-|-|-|573,131|| ||573,131|-|-|-|573,131|| |||||||| 38 _**(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 =_ 39 ## **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** |**Note 15 Intangible assets**
**_Please complete this note if the charity has any intangible assets_**
**15.1 Cost or valuation**|**Note 15 Intangible assets**
**_Please complete this note if the charity has any intangible assets_**
**15.1 Cost or valuation**|**Note 15 Intangible assets**
**_Please complete this note if the charity has any intangible assets_**
**15.1 Cost or valuation**|**Note 15 Intangible assets**
**_Please complete this note if the charity has any intangible assets_**
**15.1 Cost or valuation**|**Note 15 Intangible assets**
**_Please complete this note if the charity has any intangible assets_**
**15.1 Cost or valuation**|**Note 15 Intangible assets**
**_Please complete this note if the charity has any intangible assets_**
**15.1 Cost or valuation**| |---|---|---|---|---|---| |**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the
year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
**** 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
- - - -
**15.2 Amortisation and impairments**
**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**_ _**the methods applied**_ _**the carrying amount that would have been recognised had the assets been carried under the cost model.**_ 40 |**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_ 41 **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
**16.3 Depreciation and impairments**|**Heritage asset**
**1**
**£**|
**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**|
**Total**
**£**|
**Total**
**£**| |---|---|---|---|---|---|---| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||Straight Line
("SL") or
Reducing
Balance| |||||||| ||- -
- -
-
- -
- -
-
- -
- -
-
- -
- -
-
- -
- -
-
- -
- -
-|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ## **16.4 Net book value** |Nat book value at the beginning of the
year
Net book value at the end of the year|-|-|-|-|-| |---|---|---|---|---|---| ||-|-|-|-|-| ## **16.5 Impairment** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **16.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation**_ _**the name of independent valuer, if applicable**_ _**qualifications of independent valuer**_ 42 _**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**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-||||| ||-||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| 43 **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**| |---|---|---|---|---|---|---| ||-|15,128|-|-|-|15,128| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|665|-|-|-|665| ||-|15,793|-|-|-|15,793| ***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**|| ||**£**|**£**|| ||-|-|| ||15,793|-|| ||-|-|| ||-|-|| ||-|-|| ||15,793|-|| ||||| ## **17.3 If your charity holds investment properties, please complete the following note:** **(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements** 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 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 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.** 45 **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)**|**(cont)**| |---|---|---| |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**19.1 Analysis of debtors**
**This year**
**Last year**
**£**
**£**
- -
**Trade debtors**
- -
**Prepayments and accrued income**
- -
**Other debtors**
- -
**Total**
**Note 19**
**Debtors and prepayments**
**_Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date._**||| ||**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||-|-| ||-|-| ## **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**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-
|-| 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**
**£**| ||-|-|-|-| ||-|-|10,577|12,348| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|10,577|12,348| ## **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** |**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.**
**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**|**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.**
**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**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| ||||| ||||| ||||| ||||| 50 **Section C** **(cont)** **Notes to the accounts** ## **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.** **Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the liability.** _**£ 87,000.00**_ Pension scheme notional cessation event ## **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** **(cont)** **Notes to the accounts** |**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**
**£**| ||-|-| ||-|-| ||31,336|22,482| ||-|-| ||31,336|22,482| 53 **(cont)** **Notes to the accounts** ## **Section C** ## **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 (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||Generaland designatedfunds|597,120|225,594|- 230,151|7,500|678|600,741| |Restrictedfunds|R|Benevolent,Missionary andTraining|14,329|8,828|- 25,505|-|-|- 2,348| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||611,449|234,422|- 255,656|7,500|678|598,393| 56 **Notes to the accounts** ## **Section C** **(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||Generaland designatedfunds|600,741|241,134|-
232,796|2,569|665|612,313| |Restrictedfunds|R|Benevolent,Missionary andTraining|-
2,348|4,303|-
4,585|-|-|-
2,630| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||598,393|245,437|-
237,381|2,569|665|609,683| 57 |**Section C**
**Notes to the accounts**
**(cont)**|**Section C**
**Notes to the accounts**
**(cont)**|**Section C**
**Notes to the accounts**
**(cont)**| |---|---|---| |**27.3 Transfers between funds**
**Note 27**
**Charity funds (cont)**||| ||**Reason for transfer and where endowment is converted to**
**income, legalpower for its conversion**|**Amount**| |Between unrestricted and
restricted funds||| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| |**27.4 Designated funds**|**27.4 Designated funds**|**27.4 Designated funds**| |---|---|---| |**Planned use**|**Purpose of the designation**|**Amount**| |||| |||| |||| |||| |||| |||| 58 **Notes to the accounts** ## **Section C** ## **(cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **TRUE** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**This year**||||**Last year**| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**||**£**|**£**| |||||||| |||||||| |||||||| |||||||| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ |**No trustee expenses have been incurred (True or False)**||TRUE| |---|---|---| |||| |**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)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|TRUE|TRUE| |---|---|---|---|---|---|---|---| ||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad**
**debts at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**| 59 **£ £ £ £** _**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