## **Trustees’ Annual Report**
**1[st] January 2025 to 31[st] December 2025**
## **Mount Pleasant Baptist Church**
## **Charity registration number: 1182066**
## **Objectives and Activities**
**----- Start of picture text -----**
Summary of the purposes of The aims and objectives of the Church are:
the charity as set out in its 1. to promote the Christian faith,
governing document
2. to be a God centred, faith filled, service focussed,
outward looking and inclusive Church, helping people of
all ages become fully devoted followers of Jesus Christ,
3. to focus on worship and spiritual growth, discipleship, work
with families, children, youth and young adults orientation
Summary of the main Mount Pleasant Baptist Church provides:
activities in relation to those a place of worship
purposes for the public through worship and discipleship, an environment
benefit, in particular, the
that encourages people of all ages to have a deeper
activities, projects or
personal knowledge of and relationship with Jesus
services identified in the
involvement in and support for Christian mission
accounts.
locally in Northampton, the UK and worldwide
learning, support and outreach opportunities to the
local community through classes, events and activities
to support children and families.
help, through our Christians Against Poverty Debt
Centre, to those struggling financially and in debt to
release them from this burden by education, support,
guidance, counselling, prayer and debt resolution
programmes.
Statement confirming The trustees have considered the Charity Commission online
whether the trustees have material and rules for public benefit. Our whole ethos is about
had regard to the guidance serving the benefit of others and the specific guidance on
issued by the Charity charities for the advancement of religion.
Commission on public
benefit
**----- End of picture text -----**
1
## **Achievements and Performance**
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|||**Membership and overview**
We ended the year with 183 members, having lost five
members throughout the year and gained five at the church
meeting in June. Five people were baptised too; the baptistry
was opened on two occasions. There has been a noticeable
increase in numbers worshipping with us at Mount Pleasant
over the past year or so, but the church finances are still
presenting a challenge; more of that in the finance report
elsewhere. During the year we held a couple of “Faith in Later
Life” events, aimed particularly, but not exclusively, at those in
the higher age bracket. There was a tea to commemorate the
80th anniversary of VE day and a songs of praise style service
and tea in September; both of these went well. On Mothering
Sunday we had what has become an annual appeal for Baby
Basics and there was an excellent response, both from the
church family and from the Boys’ Brigade too. At Easter some
of us went on a walk of witness across the Racecourse and we
gave out hot cross buns, which were largely very well received
even though we didn’t meet all that many people.
**Children**
**Junior church**
We have seen another growth in our numbers across all age
ranges, with over 40 children 0-18 years old regularly
attending on a Sunday morning each month.
Creche- Numbers have been small and consistent; we have a
number of volunteers who give up one Sunday a month to staff
this. Children are provided with a range of activities and
resources, with the option for the adults/ parents to watch the
service if they wish to stay in the room.
3-11’s group- We have seen a large growth again with numbers
ranging from 15- 24 each week. The children get on well
together and we have a lovely sense of calm. The children get
to engage in a variety of games provided by such inventive and
creative leaders, story time (using a combination of interactive
storytelling, videos and inspiring readings), for our slightly
older children we have been exploring how to use the bible
and confidently reading different passages to each other
before pondering and relating it to our own lives, reflection
time and prayer, finishing our sessions with a diverse range of
crafts that are messy, fun and interactive, giving children op-
portunities to put their own creative spin on each project and
helping them to remember the story.
Over 11’s- This is a thriving group who have grown a great deal
both in numbers and also in their faith, willingness to serve and
take part in services. They now regularly take part in services
and help in other areas of the church. The youth band has gone
from strength to strength, and my thanks go to Ben Lavender,
Thomas Lemon and Matt Jaggard for leading this.
Most Sundays we have between 6 and 14 young people. In a
normal week they explore the bible, pray, have time for lively
discussions around life and the struggles they face, and just
enjoy each other’s company with games and activities.|
|---|---|---|---|
2
**Chatterbox** Chatterbox continues to meet every Monday during term time. Parents and carers are still there with their children so we are not responsible for them, but we do provide tea, coffee and toast and cold drinks for the children; during the morning we also do a craft each week, often related to something topical or seasonal, and we always finish with singing time. Our highlights of the year this year were, as ever, our teddy bears picnic at the end of our year in July and our Christmas party with a special visit from Santa Claus. **Holiday Club** Once again 2025 saw us do a Holiday Bible Club. Again I would say that we had a very successful week. This year we was about the journeys of Paul (the apostle, not Lavender!) which is the last in our 6 year plan. We have a range of children come along from our own junior church, from other churches and children who don’t usually go to church. The morning sees us do 4 activities which all the children rotate through; they are story, craft, games and messy science. We also all gather together during the morning and have a memory verse, some singing, some drama and lots of fun! I am very grateful to the leaders and helpers giving so much of their own time to Holiday Club. It is an exhausting but thoroughly enjoyable week.
**Events** 2025 has been another year where we have put on a full programme of events through the year, starting with the Pancake party, then the Good Friday crafts, Light party and Christmas crafts. These events are usually well attended and a good chance for us to invite children we have had contact with over the years and also bring in new children. **31[st] Northampton Boys Brigade** Since we were welcomed into Mount Pleasant in September 2024, we have always felt welcome and supported. We have met on regular Friday evenings throughout the year and always plan full and varied activities; these include such things like crafts, bible stories and acting, team games, debates, plenty of cooking, challenges, quizzes and a favourite of the boys … hide and seek around the church building. Some Fridays we have been out and about and destinations have included Laser Maze, Ten Pin Bowling, Clip’n’Climb, Pizza Hut and a night time walk at Sywell Country Park. Each year we try to support charities and community groups and 2025 has been no different. In October we did a Football Fundraising evening in support of Teenage Cancer Trust and managed to raise over £600. Oct – Dec 2025 we collected second hand books from boys and friends to donate to Heyford Books and managed to take about six big boxes to the shop. We have also supported Baby Basics and Northampton & Warwickshire Air Ambulance throughout the year. Camp in August 2025 was held in Sheringham and was filled with so many activities. We did do a full report at the time in the church magazine. Camp always allows us to really get to know the boys and the boys to know staff. We believe it is a very important part of the Boys Brigade
3
annual yearly programme. Thanks must go to my staff who give up annual leave entitlements to help provide a full-on week of activities. I wish to also thank those that helped financially towards camp as things seem to get more expensive each year but we are determined to keep offering a camp to boys, as for some it is the only holiday they get. Over the year we have kept our numbers pretty good and have been encouraged that we have had some boys from church wanting to join us. We run three different ages groups: Anchors 4-8 year olds, Juniors 8-11 year olds and Company 11-18 year olds. We always have space for more boys so if anyone knows of any boys that may like to try us out, then please pass on the information to us or tell them to pop along. **Renew 147 Wellbeing café** Our Renew 147 Cafe has been in operation since September 2024. We have welcomed many new visitors since we started, from both inside and outside the church. We all have a level of mental health wellbeing - some good, some bad, some in between. And that can vary from day to day! To be able to come into our wellbeing space and settle into a game, a jigsaw, drawing, colouring, painting, meditating on God’s Word or just sitting and letting go is wonderfully soothing, healing and cathartic. **Christians Against Poverty Centre** CAP continues to serve people who struggle with unmanageable debt. Thankfully we can, through CAP, help by calling and negotiating with companies, preparing financial statements and helping them to budget either to repay their debts or to apply for insolvencies. Pressure is taken from them as we step in and bring light and life through our assistance and our prayers. Our personal contact in their own homes is a huge help and relief to them. Christmas was a busy time and after an early appeal for financial help towards funding Christmas gifts and Aldi gift cards for around 25 families, we received from you £1639.00. We spent £1447.00. We praise God for HIs goodness to us and thank you for your wonderful generosity. We also had several bags of lovely new gifts which the ladies at Renew 147 helped to wrap. These were all received with great happiness by our clients. The Centre continues to function well and clients continue to be referred from all different avenues. During 2025 I had 43 clients referred to our Centre, although I have only seen 36 of them. 12 clients went through Debt Relief Orders (DRO)s) during the year and so became debt free during this time. Three clients started on a Debt Repayment Plan during the year. I have successfully applied for funding for 11 clients totalling £2000 from the charity Acts 435. Jane has also made a number of successful grant applications for other clients. **Craft Group** We meet weekly. There are usually about 10-12 of us working on various projects, including knitting, crochet, cross stitch, latch hook work, sewing and gem art. Most of the group enjoy knitting squares and we have recently completed our 13th dressing gown for the Knit for Peace
4
charity. Now we are making the squares into blankets which the Peoples Friend magazine call ‘love darg’ – which means a day’s work for love/no payment. Other items have been knitted for Baby Basics and Grow Baby charities; some have been knitted and crocheted for our own dolls used in Chatterbox and the creche and some things have been made for friends, families and even ourselves!
## **Financial Review**
|Review of the charity’s
financial position at the end
of the period||Although finance is not the primary concern, the Trustees
take their responsibility of stewardship very seriously, as they
seek to tailor outgoings in line with expected income. During
2025, income fell short of expenditure and consequently the
cash reserve was called upon to make up the difference.
**General fund**
This is the working fund of the Church. It provides for the day
to day finances in support the Church’s aims and objectives.
Its main source of income is the gifts and offerings week by
week from the Church family, and these increased by 4.6%
increase during 2025. However, a reduction in income from
other sources meant that a transfer from the reserve of
£9,000 was required to maintain a positive General fund
balance at the year end. The greatest expense from the
General fund is the cost of employment. This increased by
11.5% in 2025. The impact of the increase was partially offset
by lower running and other costs, resulting in an overall
increase in expenditure of 1.6%. At the end of the year, the
Manse mortgage liability stood at £8,476, having reduced by
£2,001 during 2025.
**Cash reserve**
Our reserves policy sets a target for our cash reserve at about
£20,000. A cash reserve is needed to dip into during the year
to even out cashflows, as well as to meet unexpected and
unusual expenditure, and unexpected reductions in income.
The transfer of £9,000 to the General fund resulted in a much
reduced cash reserve of £11,700.
**Benevolent fund**
The benevolent fund is intended mainly to benefit Church
members in financial need. Its only income is giving from the
very few Church members that support it. During 2025, the
fund provided gifts to individuals amounting to £799.
**Missionary fund**
This fund is set up to benefit mainly overseas and UK based
non-local missions. It also administers gifts to other
organisations where the donor has given specific instructions,
or following an appeal for a particular cause in the UK or
overseas. In 2025, the fund provided gifts totalling £3,877 to
various missions including £1,860 to BMS World Mission and
£1,124 to BMS Home Mission. All the money paid into the
fund by donors is paid out accordingly. However, at the end
of 2025, money was held in the fund to be paid out in 2026
following the recent fund-raising jazz concert.
**Legacy fund**|
|---|---|---|
5
**----- Start of picture text -----**
No legacies were received during 2025, but out of the fund’s
balance we were pleased to be able to use to partly fund the
purchase of a new keyboard instrument for the Memorial
Hall.
CAP Client Support fund
This fund facilitates the material help that the Church family
provides for folk that the CAP Centre is working with. During
2025, it provided £5,570 worth of help, including for
emergency food, energy payments and additional financial
support at Christmas.
Statement explaining the Reserves are needed to cover unexpected changes in income
policy for holding reserves and expenditure so that, where possible, resources are
stating why they are held 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 cash reserves of £11,700.
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 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 cash reserve of £20,000 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 £11,700
Details of fund materially in n/a
deficit
**----- End of picture text -----**
6
Explanation of any n/a uncertainties about the charity continuing as a going concern
## **Structure, Governance and Management**
|Description of charity’s
trusts:|Description of charity’s
trusts:||
|---|---|---|
|Type of governing document||Constitution|
|How is the charity
constituted?||CIO|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees||Appointed by Church Members|
## **Reference and Administrative details**
|Charity name|Mount Pleasant Baptist Church|
|---|---|
|Other name the charity
uses|none|
|Registered charitynumber|1182066|
|Charity’s principal address|147 – 155 Kettering Road, Northampton NN1 4BS|
**Names of the charity trustees who manage the charity**
**----- Start of picture text -----**
Name of person
Dates acted if not for (or body) entitled
Trustee name Office (if any)
whole year to appoint
trustee (if any)
1 Paul Lavender Senior Minister
2 Stephen Merryshaw Elder
3 Mary Spandl Church Secretary
4 Patricia McKenzie-Wright Deacon
5 Vincent Isaac-Ete Deacon
6 Christopher Maitland Deacon
7 Michael Smith Deacon
8 Olatokunbo Ikumelo Elder
9 Emma Birdsall Elder
10 Linda Lemon Deacon
11 Stephen Spandl Finance Trustee
**----- End of picture text -----**
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|||
7
Eunds held as custodian trustees on behalf of others
Description of the assets
none
held in this capacity
Name and objects of the
charity on whose behalf the
assets are held and how this
falls wthin the custodian
I charit
's ob'ects
Details of arrangements for
safe custody and
sègregation of such assets
from the ¢harrty's own
assets
none
none
Declarations
The trust8•s declare that thay havo approved th• tru8ts88' rnport abov•.
Signed on behalf of the cha
trustees
Slgnature(s)
Full name(81
Positlon leg Secrotary,
Chalr. etcl
Dats
07
## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
**Report to the trustees/** Charity Name MOUNT PLEASANT BAPTIST CHURCH **members of**
**On accounts for the year** 31 December 2025 **Charity no** 1182066 **ended (if any) Set out on pages** 1 to 57
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2025.
**Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** I am qualified to undertake the examination by being a qualified member of **examiner's statement** The Institute of Chartered Accountants in England & Wales.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
**Date:** 17/07/2026
**Signed: Name:** Keith David Hall
9
## **Relevant professional** FCA, ICAEW **qualification(s) or body (if any):**
> **Address:** 30 Bulwick Avenue, Grimsby DN33 3BH
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
10
||Charity No (if
any)
1182066
Period start date
**01/01/2025**
**To**
Period end date
**31/12/2025**
MOUNT PLEASANT BAPTIST CHURCH
Annual accounts for the period|Charity No (if
any)
1182066
Period start date
**01/01/2025**
**To**
Period end date
**31/12/2025**
MOUNT PLEASANT BAPTIST CHURCH
Annual accounts for the period|
|---|---|---|
||||
|**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
167,457
3,917
-
171,374
179,531
20,040
10,910
-
30,950
-
31,610
-
-
31,610
64,621
1,125
-
1,125
1,285
-
-
-
-
-
-
-
-
-
-|
|||220,232
14,827
-
235,059
245,437|
|||-
-
-
-
-
156,051
13,877
-
169,928
152,698
-
-
-
-
-
73,426
-
-
73,426
84,683|
|||229,478
13,877
-
243,354
237,381|
||||
|||9,245
-
950
-
8,295
-
8,056|
|||2,417
-
-
2,417
665|
|||6,828
-
950
-
5,878
-
8,721|
|||-
-
-
-
-
-
-
2,569
-
-
-
-
-
-
-
-
-|
|||6,828
-
950
-
5,878
-
11,290|
|||612,313
2,630
-
-
609,683
598,393|
|||605,485
1,680
-
-
603,805
609,683|
11
Section B
Balance sheet
Flxed assets
Intangiblo a88et¥
Tangiblo &8SOts
Hortsa a888ts
Ir*¥••tshent•
F01
Ftr2
FOI
111ofe 15)
INot• 141
F05
513.131
573.131
573.131
INoto ln
Tolalffx8d•M8ts
Currgnt a889ts
573,
IMot• 181
D•btorn
111th 191
Invpstm8nts
INot• 17.41
Cash ai b•nk•nd kn h•nd INot• 241
Tolal crntUS•lS BIO
18.211
78.211
16,793
1.336
Cr•dltorn: ampunts falllr¥J du•wllhl
one y••r
IWot• 201
e12
Cr•dttorn.' am0••¥1m4 du• •l•r
Oll• y9ar
Iwots 201
lor Ilabllltlg•
B14
8.470
8,470
10,57T
rotsl n•tau•ts orll•bllltl8•
Funds of the Charlty
Endowm•rtt lund• IN0f• 27)
R•¥trf¢tod Ineom• IwMI•iNot•2n
Unm•¢rl¢t•d tund•
Rovalu•tbon rw8Th•
•io
e03.805
009,883
1,880
eOS.465
2.630
e12,313
•19
S*nid
Djle ol
apkMDval
12
## **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 support _**Not applicable**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2
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*
13
## _**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 -----**
14
**----- 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) as
0
restated
**----- End of picture text -----**
15
**(cont)**
**Notes to the accounts**
## **Section C**
**----- Start of picture text -----**
Note 2 Accounting policies
2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and Yes No N/a
the monetary value can be measured with sufficient reliability.
Yes No N/a
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
Offsetting permitted by the FRS 102 SORP or FRS 102.
Yes No N/a
Grants and donations are only included in the SoFA when the general income recognition
Grants and donations criteria are met (5.10 to 5.12 FRS102 SORP).
Yes No N/a
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 Yes No N/a
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.
Yes No N/a
Government grants The charity has received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Tax reclaims on Any Gift Aid amount recovered on a donation is considered to be part of that gift and is Yes No N/a
donations and gifts treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Yes No N/a
Contractual income and This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions.
grants
Yes No N/a
Donated goods are measured at fair value (the amount for which the asset could be
Donated goods
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
Yes No N/a
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
Yes No N/a
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'.
Yes No N/a
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.
Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Yes No N/a
Donated services and Donated services and facilities are included in the SOFA when received at the value of
facilities the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income Yes No N/a
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
Yes No N/a
Support costs The charity has incurred expenditure on support costs.
Yes No N/a
The value of any voluntary help received is not included in the accounts but is described
Volunteer help
in the trustees’ annual report.
Yes No N/a
Income from interest, This is included in the accounts when receipt is probable and the amount receivable can
royalties and dividends be measured reliably.
Yes No N/a
Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations
subscriptions and Legacies.
Yes No N/a
Membership subscriptions which gives a member the right to buy services or other
**----- End of picture text -----**
16
p p g g y benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
**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. Support costs have been allocated between governance costs and other support. **Governance and support** Governance costs comprise all costs involving public accountability of the charity and its **costs** 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. Where the charity gives a grant with conditions for its payment being a specific level of **Grants with performance** service or output to be provided, such grants are only recognised in the SoFA once the **conditions** recipient of the grant has provided the specified service or output. Where there are no conditions attaching to the grant that enables the donor charity to **Grants payable without** realistically avoid the commitment, a liability for the full funding obligation must be **performance conditions** 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. The charity has creditors which are measured at settlement amounts less any trade **Creditors** 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** 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 **instruments** to 11.19, FRS102 SORP. **2.4 ASSETS Tangible fixed assets for** These are capitalised if they can be used for more than one year, and cost at least **use by charity** 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. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
|||||
|---|---|---|---|
||Yes
|No
|N/a
|
||Yes
|No
|N/a
|
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|||||
||Yes|No|N/a|
|||||
||Yes
|No
|N/a
|
||Yes|No|N/a|
|||||
||Yes
|No
|N/a
|
||Yes
|No
|N/a
|
||Yes|No|N/a|
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||Yes|No|N/a|
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||Yes|No|N/a|
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||Yes|No|N/a|
|||||
||Yes
|No
|N/a
|
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||Yes|No|N/a|
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||Yes|No|N/a|
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||Yes|No|N/a|
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||Yes|No|N/a|
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||Yes|No|N/a|
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||Yes|No|N/a|
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17
**----- Start of picture text -----**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No N/a
Debtors 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.
**----- End of picture text -----**
|**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
|
|---|---|
## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
18
**----- Start of picture text -----**
Section C Notes to the accounts (cont)
Note 3 Analysis of income
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 122,131 3,917 - 126,048 133,631
and legacies: Gift Aid 31,176 - 31,176 28,913
Legacies - - - -
General grants provided by government/other
charities 14,150 - 14,150 16,987
Membership subscriptions and sponsorships
which are in substance donations - - -
Donated goods, facilities and services - - -
Other - - -
Total 167,457 3,917 - 171,374 179,531
Charitable
activities: - - - - -
- - - - -
- - - - -
Other 20,040 10,910 - 30,950 -
Total 20,040 10,910 - 30,950 -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other 31,610 - - 31,610 64,621
Total 31,610 - - 31,610 64,621
Income from Interest income 366 - - 366 569
investments: Dividend income 759 - - 759 716
Rental and leasing income - - - -
Other - - - - -
Total 1,125 - - 1,125 1,285
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: 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 - - - - -
TOTAL INCOME 220,232 14,827 - 235,059 245,437
Other information:
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)
**----- End of picture text -----**
19
**----- Start of picture text -----**
Section C Notes to the accounts (cont)
Note 4 Analysis of receipts of government grants
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 -----**
20
**----- Start of picture text -----**
Section C Notes to the accounts (cont)
Note 5 Donated goods, facilities and services
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 -----**
21
**----- Start of picture text -----**
Section C Notes to the accounts (cont)
Note 6 Analysis of expenditure
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Expenditure on Incurred seeking donations - - - - -
raising funds: 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 - - - - -
Expenditure on Staff costs 130,684 - 130,684 120,738
charitable Other charitable activities
25,367 13,877 - 39,243 31,960
activities
Donations and gifts - - - - -
- - - - -
Total expenditure on charitable 156,051 13,877 -
activities 169,928 152,698
Separate material - - - - -
item of expense
- - - - -
- - - - -
- - - - -
Total - - - - -
Other
Property and administration costs 73,426 - - 73,426 84,683
Other - - - -
- - - - -
- - - - -
- - - - -
Total other expenditure 73,426 - - 73,426 84,683
TOTAL EXPENDITURE 229,478 13,877 - 243,354 237,381
**----- End of picture text -----**
243354.08
**Other information:**
**Analysis of expenditure on charitable activities**
22
**----- Start of picture text -----**
Grant
Activity or Total this Total prior
Activities undertaken directly funding of Support Costs
programme year year
activities
£ £ £ £ £
Activity 1
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)
**----- End of picture text -----**
23
**Section C**
**(cont)**
**Notes to the accounts**
## **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 -----**
24
## **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.**_
**----- Start of picture text -----**
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
**----- End of picture text -----**
_**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 at period end**|**Balance held at period end**|**Balance held at period end**|**Balance held at period end**|**Balance held at period end**|
|---|---|---|---|---|---|---|---|---|
|||||**This year**|||**Last year**||
|||||**£**|||**£**||
||||||-|||-|
||||||-|||-|
||||||-|||-|
||||||-|||-|
||||||-|||-|
||||**Total**||-|||-|
25
## **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.**_
**----- Start of picture text -----**
Basis of
Raising funds Activity 1 Activity 2 Activity 3 Grand total allocation
Support cost (Describe
(examples) £ £ £ £ £ method)
- - - -
Governance
- - - -
- - - -
- - - -
Other - - - -
- - - -
Total
**----- End of picture text -----**
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
26
## **Section C**
## **Notes to the accounts**
|**Note 10**
**Details of certain items of expenditure**
**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)._**
**10.1 Fees for examination of the accounts**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
600
600
|
|---|---|
27
**Notes to the accounts**
## **Section C**
## **(cont)**
## **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|||**This year**|**This year**|**Last year**|**Last year**|
|---|---|---|---|---|---|
|||**£**||**£**||
|**Salaries and wages**|||108,439||103,120|
|**Social security costs**|||11,440||6,637|
|**Pension costs (defined contribution scheme)**|||10,805||10,981|
|**Other employee benefits**|||-||-|
||**Total staff costs**||130,684||120,738|
**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.**_
|**_please enter 'true' in the box provided._**|**_please enter 'true' in the box provided._**|**_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**
|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**|**This year**
**Last year**
**Number**
**Number**
**Fundraising**
1
1
**Charitable Activities**
5
4
**Governance**
-
**Other**
1
1
**Total**
7
6|**This year**
**Last year**
**Number**
**Number**
1
1
5
4
-
1
1|
|---|---|---|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)**
_**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment**
**Please state the legal authority or reason for making the payment**
**Please state the amount of the payment (or value of any waiver of a right to an asset)**
**11.4 Redundancy payments**
_**Please complete if any redundancy or termination payment is made in the period.**_
28
**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**
29
**Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Amount of contributions recognised in**
**the SOFA as an expense**
**Please explain the basis for allocating**
**the liability and expense of defined**
**contribution pension scheme between**
**activities and between restricted and**
**unrestricted funds.**|**£10,805**|
|---|---|
||**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**
30
**(cont)**
**Notes to the accounts**
## **Section C**
## **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)**
**----- Start of picture text -----**
Grants to Grants to
Analysis institutions individuals Support costs Total
Activity or project 1 £ £
Activity or project 2 - -
Activity or project 3 - -
Activity or project 4 - -
Total - - - -
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**
**Purpose**
**Names of institution**
**_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._**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
|---|---|
||**-**|
||-
-|
31
## **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**
**----- Start of picture text -----**
Freehold land Other land & Plant, Fixtures, Total
& buildings buildings machinery and fittings and
motor vehicles equipment
£ £ £ £ £
At the beginning of 573,131 - - - 573,131
the year
Additions - - - - -
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year 573,131 - - - 573,131
14.2 Depreciation and impairments
**Basis SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line
("SL") or
Reducing
Balance
("RB")
** Rate 0%
At beginning of the - - - - -
year
Disposals - - - - -
Depreciation - - - - -
Impairment - - - - -
Transfers* - - - - -
At end of the year - - - - -
14.3 Net book value
Net book value at the 573,131 - - - 573,131
beginning of the year
Net book value at the 573,131 - - - 573,131
end of the year
14.4 Impairment
Please provide a description of the events and
circumstances that led to the recognition or
reversal of an impairment loss.
**----- End of picture text -----**
## **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**
32
_**(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_
33
## **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**
**----- Start of picture text -----**
Research & Patents and Other Total
development trademarks
£ £ £ £
At beginning of the - - - -
year
Additions - - - -
Disposals - - - -
Revaluations - - - -
Transfers * - - - -
At end of the year - - - -
15.2 Amortisation and impairments
**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 - - - -
15.3 Net book value
Nat book value at the - - - -
beginning of the year
Net book value at the - - - -
end of the year
**----- End of picture text -----**
## **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**_
34
_**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 ti_
35
**Section C**
**(cont)**
**Notes to the accounts**
_**Please complete this note if the charity has heritage assets**_
## **Note 16 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**
|**16.2 Cost or valuation**||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Heritage**
**1**
**£**|**asset**|**Heritage**
**2**
**£**|**asset**|**Heritage**
**3**
**£**|**asset**|**Heritage**
**4**
**£**|**asset**|**Total**
**£**||||
|At beginning of the year|||-||-||-||-||-|||
|Additions|||-||-||-||-||-|||
|Disposals|||-||-||-||-||-|||
|Revaluations|||-||-||-||-||-|||
|Transfers *|||-||-||-||-||-|||
|At end of the year|||-||-||-||-||-|||
|**16.3 Depreciation and impairments**||||||||||||||
||****Basis**
**** Rate**|||||||||||Straight Line
("SL") or
Reducing
Balance
(
)||
|||||||||||||||
|At beginning of the year|||-||-||-||-||-|||
|Disposals|||-||-||-||-||-|||
|Depreciation|||-||-||-||-||-|||
|Impairment|||-||-||-||-||-|||
|Transfers*|||-||-||-||-||-|||
|At end of year|||-||-||-||-||-|||
|**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**_
36
## _**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**
**Disposals**|- - - - -
- - - - -
-
-
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**-**
**-**
**-**
**-**
**-**|
37
|Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- - - - -
**-**
**-**
**-**
**-**
**-**|
|---|---|
38
**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**
- 15,793 - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- 2,418 - - -|**Total**
15,793
-
-
-
-
-
2,418
18,211|
|---|---|---|
||- 18,211 - - -||
***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**|-
-
-
-
-
-
**Cost less impairment**
18,211 -
**Fair value at year end**
**£**
-
**£**
-|
|---|---|
||-
18,211|
## **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**
39
**(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
40
## **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**|-
**Last year**
**£**
**£**
-
**This 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_**
**_Total_**
**_Description_**
**_Total_**|**This year £**
**Last year £**
**This year £**
**Last year £**|
|---|---|---|
**17.7 Additional information**
41
**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.**
42
## **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_**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
**Work in**
**progress**
**Stock**
**Donated goods**|
|---|---|
||- - - - -|
||- - - - -|
**18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
43
## **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**
**Total**|**This year**
**Last year**
**£**
**£**
- -
--
--|
||--|
|||
_**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)**
|||**This year**||**Last year**|
|---|---|---|---|---|
|||**£**||**£**|
|**Trade debtors**|||-|-|
|**Prepayments and accrued income**|||-|-|
|**Other debtors**|||-|-|
||||-|-|
||**Total**||-|-|
44
## **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**
**----- Start of picture text -----**
Amounts falling due Amounts falling due after
within one year more than one year
This year Last year This year Last year
£ £ £ £
Accruals for grants payable - - - -
Bank loans and overdrafts - - 8,476 10,577
Trade creditors - - - -
Payments received on account for contracts or
performance-related grants - - - -
Accruals and deferred income - - - -
Taxation and social security - - - -
Other creditors - - - -
Total - - 8,476 10,577
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 This year Last year
£ £
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 - -
**----- End of picture text -----**
45
## **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.**
46
**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.**
47
**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.**
**----- Start of picture text -----**
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
**----- End of picture text -----**
## **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**
48
**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**
**£**
**£**
- -
- -
20,939 31,336
- -|
||20,939 31,336|
49
**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.**
50
## **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**
51
## **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**_
**----- Start of picture text -----**
Fund Fund
Type PE, balances balances
EE R or Purpose and Restrictions brought Gains and carried
UR * forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General funds General and designated funds 600,741 241,134 - 232,796 2,569 665 612,313
Restricted funds R Benevolent, Missionary and Training - 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
**----- End of picture text -----**
52
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Type Fund Fund
PE, balances balances
EE R Purpose and Restrictions brought Gains and carried
or UR forward Income Expenditure Transfers losses forward
Fund names * £ £ £ £ £ £
General funds General and designated funds 612,313 220,232 - 229,478 - 2,417 605,485
Restricted funds R Benevolent, Missionary and Training - 2,630 14,827 - 13,877 - - - 1,680
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 609,683 235,059 - 243,354 - 2,417 603,805
**----- End of picture text -----**
53
## **Section C Notes to the accounts (cont)**
**Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
**----- Start of picture text -----**
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
**----- End of picture text -----**
## **27.4 Designated funds**
**Planned use Purpose of the designation Amount**
54
**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.**_
**----- Start of picture text -----**
Amounts paid or benefit value
This year Last year
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £
**----- End of picture text -----**
_**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)**
**----- Start of picture text -----**
This year Last year
Type of expenses reimbursed
£ £
Travel
Subsistence
Accommodation
Other (please specify):
TOTAL
**----- End of picture text -----**
**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)**
55
**----- Start of picture text -----**
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad debts
Amount during
or related party to charity transaction(s) period end at period end
reporting
period
£ £ £ £
**----- End of picture text -----**
_**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.**_
56
**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.
57