Schumacher Society
Charity number 1182299
|**Schumacher Society**|**1182289**
**CE016699**
**Charity number**
**Company number**|**1182289**
**CE016699**
**Charity number**
**Company number**|**1182289**
**CE016699**
**Charity number**
**Company number**|**1182289**
**CE016699**
**Charity number**
**Company number**||
|---|---|---|---|---|---|
|Annual accounts for the period||||||
|Period start date|**06/04/2025**|**To**|Period end date|**05/04/2026**||
## **Section A Statement of financial activities (including summary income and expenditure account)**
|**Expenditure (Notes 4)**
**Expenditure on:**
Tax payable
Net gains/(losses) on investments
**Extraordinary items**
Other gains/(losses)
**_Reconciliation of_**
**_funds:_**
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Donations and legacies
Investments
Charitable activities
Other trading activities
Separate material item of income
Other
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**_Net movement in funds_**
Total funds brought forward
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for the**
**reporting period**
Gains and losses on revaluation of fixed assets for the charity’s own
use
Separate material expense item
Raising funds
Other
Charitable activities|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
|---|---|---|---|---|---|
|||142,500||142,500|142,500|
|||12,475||12,475|2,424|
||||||-|
||621|||621|171|
||-||-|-|-|
|||-|-|-||
||621|154,975|-|155,596|145,095|
|||||||
||||-|-|-|
||4,822|202,945|-|207,767|81,576|
||1,450|||1,450|1,200|
||82||-|82|149|
||6,354|202,945|-|209,299|82,925|
|||||||
||5,733
-|47,970
-|-|53,703
-|62,170|
||-|-|-|-|-|
||5,733
-|47,970
-|-|53,703
-|62,170|
||-|-|-|-|-|
||5,733
-|47,970
-|-|53,703
-|62,170|
||-|-|-|-||
||||-|-|-|
|||||||
||-|-|-|-|-|
||||-||-|
||5,733
-|47,970
-|-|53,703
-|62,170|
|||||||
||9,741|74,750|-|84,491|22,320|
||4,008|26,780|-|30,788|84,490|
Page 1 of 16
|As At 05/04/2026|Schumacher Society|Schumacher Society||Charity No
Company No|1182289||
|---|---|---|---|---|---|---|
||||||CE016699||
|**Section B Balance sheet**|||||||
|**Fixed assets**
**Intangible assets**
**Tangible assets**
**Heritage assets**
**Investments**
**_Total fixed assets_**
**Current assets**
**Stocks**
**Debtors (Note 6)**
**Investments**
**Cash at bank and in hand (Note 7)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 8)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after one**
**year**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 9)**
**Restricted income funds (Note 9)**
**Unrestricted funds**
**Revaluation reserve**
**Fair value reserve**
**_Total funds_**||**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**£**
F03|**Total this**
**year**
**£**
F04|**Total last**
**year**
**£**
F05|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||322|-|-|322|321|
|||-|-|-|-|-|
|||5,391|26,525|-|31,916|85,370|
|||5,713|26,525|-|32,238|85,691|
||||||||
|||1,450|-|-|1,450|1,200|
||||||||
|||4,263|26,525|-|30,788|84,491|
||||||||
|||4,263|26,525|**-**|30,788|84,491|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||4,263|26,525|-|30,788|84,491|
||||||||
|||-
4,258|||-|-|
||||26,530|-|30,788|74,750|
||||||-|9,741|
||||||-||
||||||||
|||4,258|26,530|-|30,788|84,491|
_**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_
_**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_
_**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_
_**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_
|Signature of director authenticating accounts being sent to Companies
House
Signed by one or two trustees/directors on behalf of all the
trustees/directors|Print Name|Date of
approval
dd/mm/yyyy|
|---|---|---|
||~~Patricia Shaw~~|22/05/20|
||||
||Signature|Date
dd/mm/yyyy|
|||27/05/202|
||Dr Jonathan Rae|**Print name**|
-
1695
CC17a
21/05/2026
2
## **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 preparing|
|---|---|---|---|---|---|
|•|and|with*|ü
✔||their accounts in accordance with the Financial Reporting Standard applicable in the UK and|
||||||Republic of Ireland (FRS 102) issued on 16 July 2014|
|•|and|with*|ü
✔||the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS
102)|
|•|and|with the Charities Act||2011.||
The charity constitutes a public benefit entity as defined by FRS 102.*
ü
* -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 the _**Sufficient funds to support planned activity**_ conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**n/a**_ going concern assumption doubtful; Where accounts are not prepared on a going 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 no changes have been made to the accounting policies adopted in note { }.
|Yes*
No*|ü
✔|* -Tick as appropriate|
|---|---|---|
||ü||
## _**Please disclose:**_
|**_(i) the nature of the change in accounting policy;_**|**_n/a_**|
|---|---|
|**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information; and_**|**_n/a_**|
|**_(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 FRS102 SORP._**|**_n/a_**|
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
|Yes*
No*|ü
✔|* -Tick as appropriate|
|---|---|---|
||ü||
## _**Please disclose:**_
_**n/a (i) the nature of any changes;**_
CC17a (Excel)
21/05/2026
3
|**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|**_n/a_**|
|---|---|
|**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|**_n/a_**|
## **1.5 Material prior year errors**
|**1.5 Material prior**|**year errors**|**year errors**|**year errors**|
|---|---|---|---|
|No materialpriory|ü
✔
ü
* -Tick as appropriate
ear error have been identified in the reporting period(3.47 FRS102 SORP).|||
|Yes*
No*|ü
✔|* -Tick as appropriate||
||ü|||
|**_Please disclose:_**||||
|**_(i) the nature of the prior period error;_**|||**_n/a_**|
|**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|||**_n/a_**|
|**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|||**_n/a_**|
CC17a (Excel)
21/05/2026
4
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change in n/a accounting policy**
_**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_
**End of Start of period period £ £ Fund balances as previously stated** _**Adjustments: n/a**_
## **Fund balance as restated**
_**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_
**End of £ Net income/(expenditure) as previously stated** _**Adjustments: n/a**_ **Previous period net income/(expenditure) as restated**
CC17a (Excel)
21/05/2026
5
**Section C Notes to the accounts (cont)**
**Note 2 Accounting policies**
## **2.2 INCOME**
|**Recognition of income**
The value of any voluntary help received is not included in the accounts but is described in
the trustees’ annual report.
**Offsetting**
**Grants and donations**
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.
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).
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
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.
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.
**Donated goods**
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the
fair value of those gifts at the time of their receipt and they are recognised on receipt. In
the reporting period in which the stocks are distributed, they are recognised as an expense
at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance sheet.
On its sale the value of stock is charged against 'Income from other trading activities' and
the proceeds from sale are also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
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.
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.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on donations**
**and gifts**
**Income from membership**
**subscriptions**
**Income from interest,**
**royalties and dividends**
The charity has incurred expenditure on support costs.
**Contractual income and**
**performance related grants**
**Support costs**
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.
**Donated services and**
**facilities**
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
**Investment gains and**
**losses**
**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.
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;
• the monetary value can be measured with sufficient reliability.
Insurance claims are only included in the SoFA when the general income recognition criteria
are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the
SoFA.
**Settlement of insurance**
**claims**
**Volunteer help**|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|---|
||ü
✔|ü|ü|
||Yes*
No*
N/a*|||
||ü
✔|ü|ü|
||Yes*
No*
N/a*|||
||ü
✔|ü|ü|
||Yes*
No*
N/a*|||
||ü
✔|ü|ü|
||Yes*
No*
N/a*|||
||ü
✔|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü
✔|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü
✔|
||Yes*
No*
N/a*|||
||ü
✔|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü
✔|
||Yes*
No*
N/a*|||
||ü|ü|ü
✔|
||Yes*
No*
N/a*|||
||ü|ü|ü
✔|
||Yes*
No*
N/a*|||
||ü|ü|ü
✔|
||Yes*
No*
N/a*|||
||ü|ü|ü
✔|
||Yes*
No*
N/a*|||
||ü|ü|ü
✔|
||Yes*
No*
N/a*|||
||ü|ü|ü
✔|
||Yes*
No*
N/a*|||
||ü
✔|ü|ü|
||Yes*
No*
N/a*|||
||ü
✔|ü|ü|
||Yes*
No*
N/a*|||
||ü
✔|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü
✔|
||Yes*
No*
N/a*|||
||ü
✔|ü|ü|
||Yes*
No*
N/a*|||
||ü
✔|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü
✔|
## **2.3 EXPENDITURE AND LIABILITIES**
CC17 FRS 102 SORP
21/05/2026
6
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.
**Liability recognition**
**Governance and support** Support costs have been allocated between governance costs and other support. **costs** Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Grants with performance** Where the charity gives a grant with conditions for its payment being a specific level of **conditions** 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** Where there are no conditions attaching to the grant that enables the donor charity to **performance conditions** realistically avoid the commitment, a liability for the full funding obligation must be recognised.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date
**Creditors**
**Provisions for liabilities**
The charity accounts for basic financial instruments on initial recognition as per paragraph **Basic financial instruments** 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 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 14.
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 15. They are valued at cost.
**Intangible fixed 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 16.
**Heritage assets**
They are valued at cost. Fixed asset investments in quoted shares, traded bonds and similar investments are valued **Investments** 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. Debtors (including trade debtors and loans receivable) are measured on initial recognition at **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. The charity has investments which it holds for resale or pending their sale and cash and **Current asset investments** cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss 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*|
|---|---|---|
|ü
✔|ü|ü|
|Yes*
No*
N/a*|||
|ü
✔|ü|ü|
|Yes*
No*
N/a*|||
|ü
✔|ü|ü|
|Yes*
No*
N/a*|||
|ü
✔|ü|ü|
|Yes*
No*
N/a*|||
|ü
✔|ü|ü|
|Yes*
No*
N/a*|||
|ü
✔|ü|ü|
|Yes*
No*
N/a*|||
|ü
✔|ü|ü|
|Yes*
No*
N/a*|||
|ü
✔|ü||
|Yes*
No*
N/a*|||
|ü
✔|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü
✔|
||||
||||
|Yes*
No*
N/a*|||
|ü|ü|ü
✔|
|Yes*
No*
N/a*|||
|ü|ü|ü
✔|
|Yes*
No*
N/a*|||
|ü|ü|ü
✔|
|Yes*
No*
N/a*|||
|ü|ü|ü
✔|
|Yes*
No*
N/a*|||
|ü|ü|ü
✔|
|Yes*
No*
N/a*|||
|ü|ü|ü
✔|
|Yes*
No*
N/a*|||
|ü|ü|ü
✔|
|Yes*
No*
N/a*|||
|ü|ü|ü
✔|
|Yes*
No*
N/a*|||
|ü|ü|ü
✔|
|Yes*
No*
N/a*|||
|ü|ü|ü
✔|
|Yes*
No*
N/a*|||
|ü
✔|ü|ü|
|Yes*
No*
N/a*|||
|ü
✔|ü|ü|
|Yes*
No*
N/a*|||
|ü
✔|ü|ü|
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
CC17 FRS 102 SORP
21/05/2026
7
## **Section C Notes to the accounts (cont)**
## **Note 3 Income**
|**Note 3 Income**|**Income**||||||
|---|---|---|---|---|---|---|
|Donations andgifts
Gift Aid
Legacies
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Donatedgoods,facilities and services
Other
**Total**
Sales
Other
**Total**
Other
**Total**
Interest income
Dividend income
Rental and leasingincome
Other -gains on foreign exchange
**Total**
**Total**
Conversion of endowment funds into income
Gain on disposal of a tangible fixed asset held for
charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
propertyrights
Other
**Total**
**Other information:**
**Other trading**
**activities:**
**Analysis of income**
**Donations**
**and legacies:**
**TOTAL INCOME**
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**|**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|||||
||Donations andgifts||142,800|-|142,800|142,500|
||Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|-|-|-|-|-|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|-|142,800|-|142,800|142,500|
||||||||
||Sales||12,475|-|12,475|2,424|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|12,475|-|12,475|2,424|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other||-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income||321|-|321|171|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||Other -gains on foreign exchange|-|-|-|-|-|
||**Total**|-|321|-|321|171|
||||||||
|||-||-||-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held for
charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|155,596|-|155,596|145,095|
||||||||
|**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.**|||||||
|||n/a|||||
||||||||
|**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year amounts)**|||||||
||||||||
|**Where sums originally denominated in foreign currency have been**
**included in income, explain the basis on which those sums have**
**been translated into sterling (or the currency in which the**
**accounts are drawn up).**||
Translated at prevalingrate at time oftransaction.|||||
CC17a
21/05/2026
8
**Section C Notes to the accounts (cont)**
## **Note 4**
|**Note 4**|||||||
|---|---|---|---|---|---|---|
|Fundraising agents
Operating charity shops
**Analysis of expenditure on charitable activities**
Charitable activities
**Expenditure on**
**raising funds:**
Incurred seeking legacies
Portfolio management costs
Investment management costs:
Incurred seeking donations
**Expenditure on**
**charitable**
**activities**
**Other**
bank fees
loss on exchange
**Total other expenditure**
Investment administration costs
**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 of expenditure**
Intellectual property licencing costs
Incurred seeking grants
**Total expenditure on charitable**
**activities**
**Other information:**
**TOTAL EXPENDITURE**
**Total expenditure on raising funds**
Operating a trading company undertaking
non-charitable trading activity
Cost of obtaining investment advice
Independent examiner fees
**Total**|**Analysis of expenditure**|**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||||||
||Fundraising 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**|-|-|-|-|-|
||||||||
||||-|-|-|-|
||Charitable activities|4,822|202,946|-|207,768|81,576|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total expenditure on charitable**
**activities**|4,822|202,946|-|207,768|81,576|
||||||||
||Independent examiner fees|1,450|-|-|1,450|1,200|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|1,450|-|-|1,450|1,200|
||||||||
||bank fees|82|-|-|82|149|
||loss on exchange||-|-|-||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total other expenditure**|82|-|-|82|149|
||||||||
|||6,354|202,946|-|209,300|82,925|
||||||||
|**Activity or**
**programme**|**Activities und**|**ertaken directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total prior_**
**_year_**|
|---|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|**£**|
|Activity 1
Activity2|Grantintermediation||0||-|0|
||Contract services||207,768||207,768|81576|
|Other|Bursaries and Scholarships||0|||0|
|**Total**|||207,768|-|207,768|81576|
||||||||
|**Prior year expenditure on charitable activities**
**can be analysed as follows:**||n/a|||||
||||||||
|**Within the expenditure items above the following**
**items are material: (please disclose the nature,**
**amount and any prior year amounts)**||
n/a|||||
||||||||
|**Where sums originally denominated in foreign**
**currency have been included in expenditure,**
**explain the basis on which those sums have**
**been translated into sterling (or the currency in**
**which the accounts are drawn up).**||Translated at prevalingrate at time oftransaction.|||||
CC17a (Excel)
21/05/2026
9
## **Section C Notes to the accounts**
## **Note 5 Details of certain types of expenditure**
## **Note 5.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**
**independent examiner**
**Independent examiner’s fees**
**Assurance services other than independent examination**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||1450|1200|
||0|0|
||0|0|
||0|0|
CC17a (Excel)
21/05/2026
10
## **Section C Notes to the accounts (cont)**
## **Note 6 Debtors and prepayments**
## **6.1 Analysis of debtors**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||322.0|321.0|
||-|-|
||-|-|
||322.0|321.0|
CC17a (Excel)
21/05/2026
11
## **Section C Notes to the accounts (cont)**
**Note 7 Cash at bank and in hand**
|**Note 7 Cash at bank and in hand**|||
|---|---|---|
|**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||31,916|85,370|
||-|-|
||31,916|85,370|
CC17a (Excel)
21/05/2026
12
## **Section C Notes to the accounts (cont)**
## **Note 8 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **8.1 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 within**
**oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||1,450|1,200|-|-|
||-|-|-|-|
||-|-|-|-|
||1,450|1,200|-|-|
CC17a (Excel)
21/05/2026
13
## **Section C Notes to the accounts (cont)**
## **Note 9 Charity funds**
## **9.1 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' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable 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**
**£**|
|---|---|---|---|---|---|---|---|---|
|Restricted fund|R|Bondi|74,750|25,000|25,000|-74,750|-|-|
|Other funds (balancing figure)|UR||9,741|621|6,353||-|4,009|
|Restricted fund|R|FCF||117,500|165,661|74,750|-|26,589|
|Restricted fund|R|RinA|-|12,475|12,285|-|-|190|
|Restricted fund|R||-|-|-|-|-|-|
|Restricted fund|R||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds (balancing figure)_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||84,491|155,596|209,299|-|-|30,788|
CC17a (Excel)
21/05/2026
14
## **Section C Notes to the accounts (cont)**
## **Note 10. 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.**_
## **10.1 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)**
_**FALSE**_
_**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**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|---|
|||**This year**|||||**Last year**
**£**|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**||
|||**£**|**£**|**£**|**£**|**£**||
|||||||**0**||
|||||||||
|||||||||
|||||||||
_**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.**_
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement. State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
## **10.2 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)**||**_FALSE_**|
|---|---|---|
||||
|**Type of expenses reimbursed**|**This year**|**Last year**|
||**£**|**£**|
|**Travel**|**4522**|**3032**|
|**Subsistence**||**0**|
|**Accommodation**||**0**|
|**Other (please specify):**|||
||||
|**TOTAL**|**4522**|**3032**|
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
CC17a (Excel)
21/05/2026
15
## **10.3 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)**|**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**|
||||**£**||**£**|**£**||**£**|
||||||||||
||||||||||
||||||||||
||||||||||
|**_For any related party, please provide details of any guarantees_**
**_given or received._**
**_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._**|||||||||
||||||||||
||||||||||
||||||||||
CC17a (Excel)
21/05/2026
16