## **Trustees’ annual report (including Directors’ report) for the period**
**From:** 7 April 2024
**To:** 6 April 2025
**Charity name:** SNOW-WAY
**Charity registration number:** 1182777
**Company number:** CE017044
## **Objectives and activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The relief and protection of mental health of
children, adolescents and young adults by
the provision of programmes of
psychological interventions, including
cognitive behavioural therapy and group
based psychotherapy combined with
adventure based therapy|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and
1.19|In the period from 7 April 2024 to 6 April
2025 Snow-Way undertook no group therapy
programmes or activities.|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|It is confirmed that that Trustees have regard
to the guidance issued by the Charity
Commission on public benefit.|
**Additional information (optional)** You may choose to include further statements where relevant about:
SORP reference
|Policy on grant making|Para 1.38|With regards to grant making, section 8 of
the ‘Snow-Way Financial Management and
control policy and procedure’ document
states that:
_All fundraising, grant applications and_
_tendering undertaken on behalf of SNOW-_
_WAY will be done in the name of the_
_organisation and will generally be based on_
_recovery of the full cost of the proposed_
_work. If the organisation is to subsidise the_
_cost of any work from reserves or earned_
_income then this must be approved by the_
_trustees. The Chief Officer must approve_
_bids and tenders to a value up to £15,000._
_The trustees who are officers (i.e. chair and_
_treasurer) of SNOW-WAY must approve bids_
_and tenders to a value of up to £60,000. Bids_
_and tenders to a value of over £60,000_
_require the prior approval of the trustee_
_board. Details of all funding bids and_
_tenders will be provided to the trustee board._
_SNOW-WAY may be the partner in a bid_
_submitted by another organisation only if this_
_is consistent with the objectives of SNOW-_
_WAY as set out in our Constitution. The_
_partnership arrangements must have the_
_prior approval of the Chief Officer or, in the_
_absence of the Chief Officer, the Chair. All_
_partnership arrangements will be reported to_
_the trustee board. When SNOW-WAY will_
_receive funding from partnership_
_arrangements and take on financial_
_commitments a written agreement must be_
_in place covering the financial arrangements._
_In these circumstances the funding that_
_SNOW-WAY receives should generally be_
_based on recovery of the full cost of the_
_proposed work. If the organisation is to_
_subsidise the cost of work from reserves or_
_earned income then this must be approved_
_by the trustee board The Chief Officer must_
_approve partnership arrangements to a_
_value up to £15,000. The trustees who are_
_officers (i.e. chair and treasurer) of SNOW-_
_WAY must approve arrangements to a value_
_of up to £60,000. Partnership arrangements_
_to a value of over £60,000 require the prior_
_approval of the trustee board._
_When SNOW-WAY submits a funding bid or_
_tender as the accountable body and there_
_are partners to the bid or tender the_
_arrangements must be agreed by the Chief_
_Officer and trustees in accordance with the_
_financial limits set out above. This includes_
_the composition of the partnership. Where_
_funds are to be dispersed or remitted to_
_partners the partners must have inplace_|
|---|---|---|
|||_arrangements for accounting for these funds_
_that have been agreed with SNOW-WAY_
_and that are consistent with our audit and_
_reporting requirements. An agreement must_
_be in place before funds are allocated to_
_partners._|
|---|---|---|
|Policy on social investment
including program related
investment|Para 1.38|With regards to investments, section 7 of the
‘Snow-Way Financial Management and
control policy and procedure’ document
states that:
_SNOW-WAY will not use any other bank or_
_financial institution or use overdraft facilities_
_or invest speculatively unless authorised,_
_approved and minuted by the SNOW-WAY_
_trustees._
No investments were made during the
accounting period.|
|Contribution made by
volunteers|Para 1.38|None|
|Other|||
## **Achievements and performance**
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|In the period from 7 April 2024 to 6 April
2025 Snow-Way achieved the following:
-
No group therapy activity or
charitable activity was undertaken|
|---|---|---|
|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|
|---|---|---|
|Achievements against
objectives set|Para 1.41|-
None achieved due to no groups
taking place during the relevant
period.|
|Performance of fundraising
activities against objectives
set|Para 1.41|-
Funds were generated through the
application for a grant from the Tudor
Trust. No further fundraising activity
was undertaken.|
|Investment performance
against objectives|Para 1.41|N/A|
|Other|||
## **Financial review**
|**Financial review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21|At the end of the financial period the
financial position was:
The Snow-Way bank account had a balance
of**£2,965.11**
Over the period of April 7 2024 to April 6
2025 SNOW-WAY did not receive any
further grants or donations.
During this period SNOW-WAY’s
expenditure was £0|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|With regards to holding reserves, section 17
of the ‘Snow-Way Financial Management
and control policy and procedure’ document
states that:
_The trustees will consider the level of_
_reserves that is prudent for SNOW-WAY to_
_have when agreeing the annual budget._
_Consideration will be given to future_
_strategy, potential redundancy liabilities, and_
_any other significant factors that should be_
_taken into account were SNOW-WAY to_
_close or move to new premises. The specific_
_reserves policy including any designation of_
_reserves for specific purposes will be agreed_
_by trustees on an annual basis. _|
|||The trustees deemed that it was appropriate
to hold the current balance of**£2,965.11**in
order to fund further agreed SNOW-WAY
group therapy programmes.|
|---|---|---|
|Amount of reserves held|Para 1.22|**£2,965.11**|
|Reasons for holding zero
reserves|Para 1.22|N/A|
|Details of fund materially in
deficit|Para 1.24|N/A|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|None|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
|The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|The Tudor Trust provided the grant to
SNOW-WAY.|
|---|---|---|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|N/A|
|A description of the principal
risks facing the charity|Para 1.46|Any potential impact of future COVID 19
outbreaks which lead to further restrictions
and limit the ability to run the Snow-Way
group programme.
Inability for a school to participate in the
group therapy programme due to staff and
transport availability is a risk factor.|
|Other|||
## **Structure, governance and management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document:
for example,trust deed,
memorandum and articles of
association etc|Para 1.25|Constitution of the Charitable Incorporated
Organisation
Foundation model constitution|
|How is the charity
constituted?|Para 1.25|Charitable Incorporated Organisation - CIO|
|for example limited company,
unincorporated association,
CIO|||
|---|---|---|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|With regards to trustee selection methods,
Section 9 and 10 of the Snow-Way
‘Constitution of the Charitable Incorporated
Organisation’ states the following:
_9.2. Eligibility for trusteeship:_
_(a) Every charity trustee must be a natural_
_person._
_(b) No individual may be appointed as a_
_charity trustee of the CIO:_
_• if he or she is under the age of 16 years; or_
_• if he or she would automatically cease to_
_hold office under the provisions of clause_
_[12(1)(e)]._
_(c) No one is entitled to act as a charity_
_trustee whether on appointment or on any_
_re-appointment until he or she has expressly_
_acknowledged, in whatever way the charity_
_trustees decide, his or her acceptance of the_
_office of charity trustee._
_10.1. Apart from the first charity trustees,_
_every trustee must be appointed for a term_
_of three years by a resolution passed at a_
_properly convened meeting of the charity_
_trustees._
_10.2. In selecting individuals for appointment_
_as charity trustees, the charity trustees must_
_have regard to the skills, knowledge and_
_experience needed for the effective_
_administration of the CIO. _|
||||
|**Additional information (optional)**
You may choose to include further statements where relevant about:|||
|Policies and procedures
adopted for the induction and
training of trustees|Para 1.51|With regards to new trustees, Section 11
and 10 of the Snow-Way ‘Constitution of the
Charitable Incorporated Organisation’ states
the following:
_The charity trustees will make available to_
_each new charity trustee, on or before his or_
_her first appointment:_
_(a) copy of the current version of this_
_constitution; and_
_(b) copy of the CIO’s latest Trustees’ Annual_
_Report and statement of accounts._|
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|With regards to organisation structure,
Section 9 of the Snow-Way ‘Constitution of
the Charitable Incorporated Organisation’
states the following:
_Number of charity trustees_
_(a) There must be at least three charity_
_trustees. Ifthe number falls below this_|
_minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees, or appoint a new charity trustee. (b) The maximum number of charity trustees is 12. The charity trustees may not appoint any charity trustee if as a result the number of charity trustees would exceed the maximum._ During the accounting period Snow-Way had three appointed trustees. In addition, it has a Chief Executive Officer to undertake day to day operations. With regards to charity decision making and delegation of duties, the Snow-Way ‘Constitution of the Charitable Incorporated Organisation’ states the following: _Any decision may be taken either:_ _at a meeting of the charity trustees; or_ _by resolution in writing, or electronic form, agreed by a majority of all of the charity trustees, which may comprise either a single document or several documents containing the text of the resolution in like form to which the majority of all of the charity trustees has signified their agreement. Such a resolution shall be effective provided that: a copy of the proposed resolution has been sent, at or as near as reasonably practicable to the same time, to all of the charity trustees; and the majority of all of the charity trustees has signified agreement to the resolution in a document or documents which has or have been authenticated by their signature, by a statement of their identity accompanying the document or documents, or in such other manner as the charity trustees have previously resolved, and delivered to the CIO at its principal office or such other place as the trustees may resolve within 28 days of the circulation date. The charity trustees may delegate any of their powers or functions to a committee or committees, and, if they do, they shall determine the terms and conditions on which the delegation is made. The charity trustees may at any time alter those terms and conditions, or revoke the delegation. This power is in addition to the power of delegation in the General Regulations and any other power of delegation available to the charity trustees, but is subject to the following requirements:_
_(a) committee may consist of two or more persons, but at least one member of each committee must be a charity trustee; (b)the acts and proceedings of any committee must be brought to the attention of the charity trustees as a whole as soon as is reasonably practicable; and (c) the charity trustees shall from time to time review the arrangements which they have made for the delegation of their powers. The members of the CIO shall be its charity trustees for the time being. The only persons eligible to be members of the CIO are its charity trustees. Membership of the CIO cannot be transferred to anyone else. Any member and charity trustee who ceases to be a charity trustee automatically ceases to be a member of the CIO. The charity trustees may create associate or other classes of non-voting membership, and may determine the rights and obligations of any such members (including payment of membership fees), and the conditions for admission to, and termination of membership of any such class of members. Other references in this constitution to “members” and “membership” do not apply to non-voting members, and non-voting members do not qualify as members for any purpose under the Charities Acts, General Regulations or Dissolution Regulations. Any decision to: (a) amend the constitution of the CIO; (b) amalgamate the CIO with, or transfer its undertaking to, one or more other CIOs, in accordance with the Charities Act 2011; or (c) wind up or dissolve the CIO (including transferring its business to any other charity) must be made by a resolution of the members of the CIO (rather than a resolution of the charity trustees). Decisions of the members may be made either: (a) by resolution at a general meeting; or (b) by resolution in writing, in accordance with sub-clause (4) of this clause. Any decision specified in sub-clause (1) of this clause must be made in accordance with the provisions of clause [28] (amendment of constitution), clause [29] (Voluntary winding_
_up or dissolution), or the provisions of the Charities Act 2011, the General Regulations or the Dissolution Regulations as applicable. Those provisions require the resolution to be agreed by a 75% majority of those members voting at a general meeting, or agreed by all members in writing._
_Except where a resolution in writing must be agreed by all the members, such a resolution may be agreed by a simple majority of all the members who are entitled to vote on it. Such a resolution shall be effective provided that:_
_(a) a copy of the proposed resolution has been sent to all the members eligible to vote; and (b) the required majority of members has signified its agreement to the resolution in a document or documents which are received at the principal office within the period of 28 days beginning with the circulation date. The document signifying a member’s agreement must be authenticated by their signature, by a statement of their identity accompanying the document, or in such other manner as the CIO has specified. The resolution in writing may comprise several copies to which one or more members has signified their agreement. Eligibility to vote on the resolution is limited to members who are members of the CIO on the date when the proposal is first circulated._
With regards to arrangement of staff payment, section 12 of the ‘Snow-Way Financial Management and control policy and procedure’ document states that: _There will be a clear trail to show the authority and reason for payment. SNOWWAY will handle payroll administration will maintain records of transactions. All employees will be paid within the PAYE, National Insurance rules. Salaries will be processed using BACS systems. The Chief Officer or Treasurer will sign off the monthly submission to the payroll company._
_All staff appointments will be authorised by the Chief Officer in consultation with officers of SNOW-WAY. All appointments will be reported to the trustees._
_All contracts with freelance suppliers will be on the basis of SNOW-WAY’s standard consultancy agreement or an alternative that covers the main requirements in the standard consultancy agreement and is subject to the agreement of the Chief Officer._
|||_Freelance contracts will be subject to the_
_authorisation limits outlined in section 10_
_above._|
|---|---|---|
|Relationship with any related
parties|Para 1.51|Snow-Way has relationships with the
following organisations:
-
Tudor Trust, which has awarded
Snow-Way a grant of £15,000 to run
the Snow-Way Group Therapy
Programme, of which £10,000 was
awarded to SNOW-WAY during the
period of April 7 2021 and April 6
2022.
-
Snowtrax, has been provided ski and
snowboard lessons as part of the
Snow-Way Group therapy
Programme.
-
SNOW-WAY worked St Aldhelm’s
Academy to select students for and
run the group therapy programme.|
|Other||N/A|
## **Reference and administrative details**
|Charity name|**SNOW-WAY**|
|---|---|
|Other name the charity uses||
|Registered charity number|**1182777**|
|Charity’s principaladdress|**21 Dulsie Road, Bournemouth, BH3 7DY**|
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8
9
10
11
12
13
14|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**|
|---|---|---|---|---|
||Victoria Riddleston|Chair|03 April 2019 - Current||
||Cathryn Torn|Secretary|03 April 2019 - Current||
||Thomas Marshall|Treasurer|03 April 2019 - Current||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
15 16 17 18 19 20
|Corporate trustees–names of the directors at the date the report was approved|Corporate trustees–names of the directors at the date the report was approved|
|---|---|
|**Director name**||
|Dr Jac Dendle|Chief Executive Officer (CEO)|
|||
|||
|||
|||
|||
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
## **Funds held as custodian trustees on behalf of others**
|Description of the assets
held in this capacity|N/A|
|---|---|
|Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects|N/A|
|Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own assets|N/A|
## **Additional information (optional)**
## **Names and addresses of advisers (optional information)**
|**Type of**
**adviser **
**Name**
**Address**|**Type of**
**adviser **
**Name**
**Address**|**Type of**
**adviser **
**Name**
**Address**|
|---|---|---|
||||
||||
||||
||||
|**Name of chief executive or names of senior staff members (optional information)**|||
||||
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
## **Declarations**
**The company has taken advantage of the small companies’ exemption in preparing the report above.**
**The trustees declare that they have approved the trustees’ report (including directors’ report) above.**
**Signed on behalf of the charity’s trustees/directors**
**----- Start of picture text -----**
Signature(s)
Thomas Marshall
Full name(s) Victoria Riddleston
Chair Treasurer
Position (for example
Secretary, Chair, etc)
Date
05 February 2026
**----- End of picture text -----**
|Charity Name SNOW-WAY|Charity Name SNOW-WAY|CharityNo|1182777|1182777||
|---|---|---|---|---|---|
|||CompanyNo|CE017044|||
|Annualaccountsforthe period||||||
|Period start date|**7-Apr-24**|**To**|Period end
date|6-Apr-25||
**Section A Statement of financial activities (including summary income and expenditure account)**
|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses) - Bank
account interest
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Investments
**Net income/(expenditure) before tax for**
**the reporting period**
**_Total_**
**Recommended categories by activity**
**Income and endowments from:**
Donations and legacies
**_Net movement in funds_**
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Other trading activities
**Income (Note 3)**
Charitable activities
**Other recognised** **gains/(losses):**
Separate material expense item
Total funds brought forward
Raising funds
Separate material item of income
Other
Other (Insurance, Website, Office 365 / email)|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|
|---|---|---|---|---|---|
||2,965.00|-|-|2,965|4,445|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||2,965|-|-|2,965|4,445|
|||||||
||-|-|-|-|-|
||-|
-|-|-|1,450|
|||||||
||-||-|-|40|
||-|-|-|-|1,490|
|||||||
||2,965|-|-|2,965|2,955|
||-|-|-|-|-|
||2,965|-|-|2,965|2,955|
||-|-|-|-|-|
||2,965|-|-|2,965|2,955|
||-|-|-|-||
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|10|
||2,965|-|-|2,965|2,965|
|||||||
||-|-|-|-|-|
||2,965|-|-|2,965|2,965|
Charity No 1182777 Company No CE017044
Charity Name SNOW-WAY
## **Section B Balance sheet**
|Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||2,965|-|-|2,965|2,965|
||2,965|-|-|2,965|2,965|
|||||||
||-|-|-|-|-|
|||||||
||2,965|-|-|2,965|2,965|
|||||||
||2,965|-|**-**|2,965|2,965|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||2,965|-|-|2,965|2,965|
|||||||
||-|||-|-|
|||-||-|-|
||2,965||-|2,965|-|
|||||-||
|||||||
||2,965|-|-|2,965|2,965|
_**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.**_
|Signed by one or two trustees/directors on behalf of all the
trustees/directors|Print Name|Date of
approval
dd/mm/yyyy|
|---|---|---|
||Thomas Marshall|2/5/2026|
||||
CC17a (Excel)
2/6/2026
1
|Signature of director authenticating accounts being sent to
Companies House|Signature|Date
dd/mm/yyyy|
|---|---|---|
|||2/5/2026|
||Dr Jac Dendle||
CC17a (Excel)
2/6/2026
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 • 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 no changes have been made to the accounting policies adopted in note { }.
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**_
CC17a (Excel)
2/6/2026
1
_**(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.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
|Yes*
No*||* -Tick as appropriate|
|---|---|---|
||||
## _**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 FRS102 SORP).
|Yes*
No*||* -Tick as appropriate|
|---|---|---|
||||
## _**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.**_
CC17a (Excel)
2/6/2026
2
CC17a (Excell
21612026
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
**----- Start of picture text -----**
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 Not applicable
in accounting policy
Reconciliation 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
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:
Previous period net income/(expenditure)
as restated
**----- End of picture text -----**
CC17a (Excel)
2/6/2026
1
|**Section C Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**|
|---|---|---|---|
|**Recognition of income**
**2.2 INCOME**
**Donated goods**
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).
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Donated services and**
**facilities**
**Contractual income and**
**performance related**
**grants**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
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
**Legacies**
**Tax reclaims on**
**donations and gifts**
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.
The charity has incurred expenditure on support costs.
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.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
**Offsetting**
**Grants and donations**
**Note 2 Accounting policies**
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.
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.
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.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).|Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
CC17 FRS 102 SORP
2/6/2026
1
|**Grants with performance**
**conditions**
**2.4 ASSETS**
**Governance and support**
**costs**
**Creditors**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Investments**
**Investment gains and**
**losses**
**Settlement of insurance**
**claims**
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
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
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.
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.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
**Income from membership**
**subscriptions**
**Income from interest,**
**royalties and dividends**
**Heritage assets**
**Deferred income**
No material item of deferred income has been included in the accounts.
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
They are valued at cost.
**Tangible fixed assets for**
**use by charity**
**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.
**Grants payable without**
**performance conditions**
The depreciation rates and methods used are disclosed in note 14.
**Intangible fixed assets**
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.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
**2.3 EXPENDITURE AND LIABILITIES**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
They are valued at cost.
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.
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.|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|---|
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
|||||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
CC17 FRS 102 SORP
2/6/2026
2
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.
|||||
|---|---|---|---|
|The charity 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 of loss than one year held for investment purposes
rather than to meet short-term cash commitments as they fall due.
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 held for sale as part of non-charitable trade are measured at the lower or cost or
net realisable value.
Goods or services provided as part of a charitable activity are measured at net
realisable value based on the service potential provided by items of stock.
Debtors (including trade debtors and loans receivable) are measured on initial
recognition at settlement amount after any trade discounts or amount advanced by the
charity. Subsequently, they are measured at the cash or other consideration expected
to be received.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
They are valued at fair value except where they qualify as basic financial instruments.||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
**Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or **progress** net realisable value.
Debtors (including trade debtors and loans receivable) are measured on initial **Debtors** recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
The charity has investments which it holds for resale or pending their sale and cash and **Current asset** cash equivalents with a maturity date less than one year. These include cash on deposit **investments** 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.
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
CC17 FRS 102 SORP
2/6/2026
3
**Section C Notes to the accounts (cont)**
## **Note 3 Income**
|**Note 3 Income**|**Income**|**Income**|**Income**|**Income**|**Income**|**Income**|
|---|---|---|---|---|---|---|
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Remaining funds from the Tudor Trust grant
received in theprevious financialyear
2,965
- 2,965-
- - - - -
-
- - -
- - - - -
-
- -
-
- - -
- - - -
**Total** 2,965 - - 2,965 -
- - - -
- - - - -
- - -
-
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
**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**
- - - - -
2,965 - - 2,965 -
**Other information:**
**Analysis of income**
**Donations**
**and legacies:**
**TOTAL INCOME**
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Other trading**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**||||||
||Remaining funds from the Tudor Trust grant
received in theprevious financialyear|2,965||-|2,965|-|
|||-|-|-|-|-|
|||-||-|-|-|
|||-|-|-|-|-|
|||-||-|-||
|||-||-|-|-|
|||-|-|-|-||
||**Total**|2,965|-|-|2,965|-|
||||||||
||||-|-|-|-|
|||-|-|-|-|-|
|||-|-|-||-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**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**|-|-|-|-|-|
||||||||
|||2,965|-|-|2,965|-|
||||||||
|**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||N/A|||||
|**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**|||||||
|||N/A|||||
||||||||
|||N/A|||||
||||||||
|**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year**
**amounts)**||N/A|||||
CC17a (Excel)
2/6/2026
1
**This year: 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). Last year: 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).**
N/A N/A
CC17a (Excel)
2/6/2026
2
CC17a (Excell
21612026
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_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._**|**This year**
**£**
**Description**|**This year**
**£**
**Description**|**This year**
**£**
**Description**|
|---|---|---|---|
||||-|
||||-|
||||-|
||||-|
||**Total**
**Description**||-|
||||**Last year**
**£**|
||||-|
||||-|
||||-|
||||-|
||**Total**
-
**Thisyear**
**Lastyear**||-|
|||||
||**Thisyear**
**Lastyear**|||
|||||
CC17a (Excel)
2/6/2026
1
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Use of property**
**Other**
**Seconded staff**|**Thisyear**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||**Lastyear**||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|A schedule of charges for services and facilities wi|
A schedule of charges for services and facilities w||
|**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.**||||
|||||
|||||
|||||
CC17a (Excel)
2/6/2026
1
## **Section C Notes to the accounts (cont)**
## **Note 6 Expenditure**
|**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|
|---|---|---|---|---|---|---|---|---|
|Incurred seeking donations|-|-|-|
-|
-|-|-|-|
|Incurred seeking legacies|-|-|-|
-|
-|-|-|-|
|Incurred seeking grants|-|-|-|
-|
-|-|-|-|
|Operating membership schemes and social
lotteries|-|-|-|
-|
-|-|-|-|
|Staging fundraising events|-|-|-|
-|
-|-|-|-|
|Fudraising agents|-|-|-|
-|
-|-|-|-|
|Operating charity shops|-|-|-|
-|
-|-|-|-|
|Operating a trading company undertaking
non-charitable trading activity|-|-|-|
-|
-|-|-|-|
|
Advertising, marketing, direct mail and
publicity|-|-|-|
-|
-|-|-|-|
|Start up costs incurred in generating new
source of future income|-|-|-|
-|
-|-|-|-|
|Database development costs|-|-|-|
-|
-|-|-|-|
|Other trading activities|-|-|-|
-|
-|-|-|-|
|Investment management costs:||-|-|
-|
-|-|-|-|
|Portfolio management costs|-|-|-|
-|
-|-|-|-|
|Cost of obtaining investment advice|-|-|-|
-|
-|-|-|-|
|Investment administration costs||-|-|
-|
-|-|-|-|
|Intellectual property licencing costs|-||-|
-|
-|-|-|-|
|Rent collection, property repairs and
maintenance charges|-|-|-|
-|
-|-|-|-|
||-|-|-|
-|
-|-|-|-|
|**Total expenditure on raising funds**|-|-|-|-|-|-|-|-|
|**Expenditure on charitable activities:**|||||||||
|**Running of the SNOW-WAY group therapy progreamme x2**|-|-|-|
-|
-|-|-|-|
||-|-|-|
-|
-|-|-|-|
||-|-|-|
-|
-|-|-|-|
||-|-|-|
-|
-|-|-|-|
|**Total expenditure on charitable activities**|-|-|-|
-|
-|-|-|-|
|**Separate material item of expense**|||||||||
|Purchasing of waterproof clothing to loan to
||-|-|
-|
-|-|-|-|
|Purchasing of 36 enamel mugs for
~~gro p participants~~||-|-|
-|
-|-|-|-|
|~~ti~~
~~t~~
Printing of group therapy programme work||-|-|
-|
-|-|-|-|
|
**Total**|-|-|-|-|-|-|-|-|
|**Other**|||||||||
|ICO fees|-|-|-|-|-|-|-|-|
|Microsoft 365 and charityemail address||-|-|-|-|-|-|-|
|Insurance||-|-|-|-|-|-|-|
|Website and domain name||-|-|-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
CC17a (Excel)
2/6/2026
1
CC17a (Excell
21612026
## **Other information:**
## **Analysis of expenditure on charitable activities**
||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**|
|---|---|---|---|---|---|---|---|---|
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|
**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Runningof the Snow-Way grouptherpay program|-
m||-|-|1,450|-|-|1,450|
|Activity2|-|-|-|-|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|1,450|-|-|1,450|
**This year: 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).**
**Last year: 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).**
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## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extraordinary item**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||||
|||-|-|
||**s**|-|-|
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## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes or**
**No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|
## _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.**_
|**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
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**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.**_
## **This year**
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
|---|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||
## **Last year**
|**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of allocation**|
|---|---|---|---|---|---|---|
|||||||**(Describe method)**|
|Governance|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
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## **Section C Notes to the accounts**
## **Note 10 Details of certain types of expenditure**
## **Note 10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**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**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
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## **Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_
## **11.1 Staff Costs**
**----- Start of picture text -----**
This year Last year
£ £
Salaries and wages - -
Social security costs - -
Pension costs (defined contribution scheme)
Other employee benefits - -
Total staff costs - -
**----- End of picture text -----**
**This year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
|**Band**|**Number of employees**|**Number of employees**|
|---|---|---|
||**Thisyear**|**Lastyear**|
|**£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**|||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
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|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|---|
||**Fundraising**|-|-|
||**Charitable Activities**|-|-|
||**Governance**|-|-|
||**Other**|-|-|
||**Total**|-|-|
## **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**|**This year**||
|---|---|---|
||**Last year**||
**Please state the legal authority or reason for making the payment**
**This year Last year**
|**Please state the amount of the payment (or value of any waiver**
**of a right to an asset)**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|
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## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
**Total amount of payment**
**The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the balance sheet date**
|**Thisyear**|**Lastyear**|
|---|---|
|**£**|**£**|
|-|-|
|||
|||
|||
|**Thisyear**|**Lastyear**|
|**£**|**£**|
|-|-|
**Please state the accounting policy for any redundancy or termination payments**
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## **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**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|
**Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
_**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although 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 this year and last year, if different**
_**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. If this is different for last year, provide details**
**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
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## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
|Activityorproject 1|||**£**|**£**|
||-|-|-|**-**|
|Activityorproject 2|-|-|-|-|
|Activityorproject 3|-|-|-|-|
|Activityorproject 4|-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|---|---|---|
||**_No_**|**_Provide details_**
**_below_**|
|**Names of institution**|**Purpose**|**Total amount of**
**grants paid £**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**||**-**|
|||-|
|||-|
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## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**
**£**|**Total**
**£**|
|---|---|---|---|---|
|Activityorproject 1|-|-|-|-|
|Activityorproject 2|-|-|-|-|
|Activityorproject 3|-|-|-|-|
|Activityorproject 4|-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**13.4 Grants made to institutions**|**13.4 Grants made to institutions**|||
|---|---|---|---|
|**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**||**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|||**_No_**|**_Provide details_**
**_below_**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|||**-**|
||||-|
||||-|
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## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|At the beginning of
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant, machinery and**
**motor vehicles**
**£**|**Fixtures, fittings and**
**equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
## **14.2 Depreciation and impairments**
|****Basis**
**** Rate**
At beginning of the
year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the
beginning of the year
Net book value at the
end of the year
**14.3 Net book value**|SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|---|---|---|---|---|---|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
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**14.4 Impairment** _**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
_**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
|**14.5 Revaluation**
**_the methods applied and significant assumptions_**
**_the effective date of the revaluation_**
**_(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._**
**_If an accounting policy of revaluation is adopted, please provide:_**
**_the carrying amount that would have been recognised had_**
**_the assets been carried under the cost model._**
**14.6 Other disclosures**
**_(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._**
**_the name of independent valuer, if applicable_**|**This year**
**Last year**|**This year**
**Last year**|
|---|---|---|
||||
||||
||||
||-|-|
||||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||-|-|
||||
- _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_
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## **Section C Notes to the accounts (cont)**
## **Note 15 Intangible assets**
_**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation**
|At beginning of the
year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **15.2 Amortisation and impairments**
|****Basis**
**** Rate**
At beginning of the
year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Net book value at the
beginning of the year
Net book value at the
end of the year
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|---|---|---|---|---|---|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
## **15.4 Accounting policy**
## _**Please disclose the accounting policy for intangible fixed assets including:**_
_**Reasons for choosing amortisation rates Policies for the recognition of any capital development**_
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## **15.5 Impairment**
**This year:** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
**Last year:** _**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:**_
|**_(iv) State the amount of research and_**
**_development expenditure recognised as_**
**_expenditure in the year._**
**_(v) Please detail the headings in the SOFA in_**
**_which a charge for amortisation of intangible_**
**_assets is included._**
**_(vi) For any material intangible assets, please_**
**_provide a description, its carrying amount and_**
**_any remaining amortisation period._**
**_the carrying amount that would have been_**
**_recognised had the assets been carried under_**
**_the cost model._**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**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._**
**_the effective date of the revaluation_**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
- _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 deduction._
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## **Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets**
_**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
**(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.**
**This year Last year**
## **16.2 Cost or valuation**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Net book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|**Heritage asset**
**2**
**£**|**Heritage asset**
**3**
**£**|**Heritage asset**
**4**
**£**|**Total**
**£**|**Total**
**£**|
|---|---|---|---|---|---|---|
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|||||||Straight Line
("SL") or
Reducing
Balance ("RB")|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
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## **16.5 Impairment**
## **This year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **Last year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
**This year Last year**
## **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.**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
||||
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CC17a (Excell
21612026
## **16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**||||||
||-|-|-|-|-|
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||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
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||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
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**Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
***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.**
**This year: Analysis of investments**
|**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Other investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Listed investments**
**Social investments**
**Total**||||
|---|---|---|---|
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|||
**Last year: Analysis of investments**
**Cash or cash equivalents Listed investments Investment properties Social investments Other investments**
**Total**
|||
|---|---|
|**Fair value at year end**|**Cost less impairment**|
|**£**|**£**|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
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1
**Grand total (Fair value at year end+Cost less impairment)** -
## **17.3 If your charity holds investment properties, please complete the following note:**
**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds**
**(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
**This year Last year**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance**
|**Analysis of current asset investments**
**Other investments**
**Total**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
## **17.5 Guarantees**
**This year Last year**
**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**
CC17a (Excel)
2/6/2026
2
## **17.6 Concessionary loans**
|**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Amounts receivable after more than 1 year**
**Amounts receivable within 1 year**
**Terms and conditions eg interest rate, security**
**provided**|**_Description_**|**_Description_**|**This year £**|**Last year £**|
|---|---|---|---|---|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**_Description_**||**This year £**|**Last year £**|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**This year**||**Last year**||
||||||
||||||
||||||
||||||
||||||
||||||
## **17.7 Additional information**
|**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.**
**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.**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||
||||
**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.**
CC17a (Excel)
2/6/2026
3
CC17a (Excell
21612026
CC17a (Excell
21612026
**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.**
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
98 -
- -
**_Expensed in period_**
- - - -
**_Impaired_**
- - - - -
**_Closing_**
**98**
**- - - -**
**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**
98 - - - -
**_Total previous year_**
- - - - -
**This year**
**Last year**
**£98**
**£98**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
7 x Snow-Way staff
tshirts; 5x Snow-Way
enamel mugs for
participants
7 x Snow-Way staff
tshirts; 5x Snow-Way
enamel mugs for
participants
**Stock**
**Donated goods**
**Work in**
**progress**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||98|-||-|-|
|||-|-|-|-|
||-|-|-|-|-|
||**98**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||98|-|-|-|-|
||-|-|-|-|-|
|||||||
|||**This year**||**Last year**||
|||**£98**||**£98**||
|||7 x Snow-Way staff
tshirts; 5x Snow-Way
enamel mugs for
participants||7 x Snow-Way staff
tshirts; 5x Snow-Way
enamel mugs for
participants||
CC17a (Excel)
2/6/2026
1
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
2/6/2026
1
## **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**
|**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**
**one year**|**Amounts falling due within**
**one year**|
**Amounts falling due after**
**more than one year**|
**Amounts falling due after**
**more than one year**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||
-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **20.2 Deferred income**
|**_Please explain the reasons why income is_**
**_deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**_Please complete this note if the charity has deferred_**
**_income_**
**This year**
**Balance at the end of the reporting period**|**_Please explain the reasons why income is_**
**_deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**_Please complete this note if the charity has deferred_**
**_income_**
**This year**
**Balance at the end of the reporting period**|||
|---|---|---|---|
||**This year**|**Last year**||
|||||
|||||
|||**This year**
**£**|**Last year**
**£**|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
CC17a (Excel)
2/6/2026
1
## **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.**_
**----- Start of picture text -----**
21.1 Movements in recognised provisions and funding commitment during the period
This year Last year
£ £
Balance at the start of the reporting period - -
Amounts added in current period - -
Amounts charged against the provision in the current period - -
Unused amounts reversed during the period - -
Balance at the end of the reporting period - -
21.2 Please provide: This year Last year
- 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.
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.
**----- End of picture text -----**
CC17a (Excel)
2/6/2026
1
## **Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**This year Last year 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.**
CC17a (Excel)
2/6/2026
1
**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.**
## **This year**
|**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|
**Estimate of financial effect**|
|---|---|
|||
|||
|||
|||
|**Lastyear**||
|**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|
**Estimate of financial effect**|
|||
|||
|||
|||
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
|**23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence**
**is probable**|**23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence**
**is probable**|
|---|---|
|**This year**
**Description of item**
**Estimate of financial effect**||
|||
|||
|||
|||
|**Last year**
**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**|**This year**|**Last year**|
|---|---|---|
||||
||||
CC17a (Excel)
2/6/2026
1
## **Section C Notes to the accounts (cont)**
## **Note 24 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**
**£**|
|---|---|---|
||-|-|
||-|-|
||2,965|2,965|
||-|-|
||2,965|2,965|
CC17a (Excel)
2/6/2026
1
## **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.**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||
||
||||
||||
CC17a (Excel)
2/6/2026
1
**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**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
2/6/2026
1
**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' (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**
**£**|
|---|---|---|---|---|---|---|---|---|
|Unrestricted Funds|UR|No restrictions apply|2,965||-||-|2,965|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds(balancing figure)_ **|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||2,965|-|-|-|-|2,965|
|**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*|No*
||||
||||||||||
_**If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).**_
CC17a (Excel)
2/6/2026
1
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **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' (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**_
|**_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**
**£**|
|UnrestrictedFunds|UR||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|\|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds(balancing figure)_ **|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||-|-|-|-|-|-|
**Fund balances carried forward include assets and liabilities denominated in a foreign currency**
|Yes*
No*|Yes*
No*|
|---|---|
|||
CC17a (Excel)
2/6/2026
1
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
|**Thisyear**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**|
|Between unrestricted and
restricted funds||-|
|Between endowment and
restricted funds||-|
|Between endowment and
unrestricted funds||-|
|||-|
## **Last year**
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**|
|---|---|---|
|Between unrestricted and
restricted funds||-|
|Between endowment and
restricted funds||-|
|Between endowment and
unrestricted funds||-|
|||-|
## **27.4 Designated funds**
## **This year**
|**Planned use**|**Purpose of the designation**|**Amount**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
## **Last year**
|**Lastyear**|||
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
CC17a (Excel)
2/6/2026
1
## **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**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an False employment with their charity or a related entity (True or 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**|
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**|**£**|**£**|**£**|
||||-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|**_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._**
**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**|||||||
|||**Dr Jac Dendle (CEO of SNOW-WAY) undertook the running of the SNOW-WAY group**
**therapy programme at a cost of £1450. Dr Jac Dendle is married to Victoria Riddleston**
**(Trustee) and she therefore benefited from this payment.**|||||
||||||||
||||||||
||||||||
CC17a (Excel)
2/6/2026
1
## **Last year**
**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)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**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**|
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
_**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.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**No trustee expenses have been incurred (True or False)**
|**Type of expenses reimbursed**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
|**Travel**|-|-|
|**Subsistence**|-|-|
|**Accommodation**|-|-|
|**Other (please specify):**|-|-|
||-|-|
|**TOTAL**|-|-|
CC17a (Excel)
2/6/2026
2
## **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.**_
## **This year**
|**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**|
||||**£**|**£**|**£**||**£**|
||||-|
-|
-||-
|
||||-|
-|
-||-
|
||||-|
-|
-||-
|
||||-|
-|
-||-
|
_**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.**_
## **Last year**
**There have been no related party transactions in the reporting period (True or False)**
_**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**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||-|
-|
-|-
|
||||-|
-|
-|-
|
||||-|
-|
-|-
|
||||-|
-|
-|-
|
_**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.**_
CC17a (Excel)
2/6/2026
3
CC17a (Excell
21612026
**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.**
CC17a (Excel)
2/6/2026
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