## **Trustees’ Annual Report for the period**
**From** January 1[st] 2020 **Period start date To** December 31[st] 2020
**Charity name:** Antioch Network Manchester
**Charity registration number:** 1182811
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The objects of the CIO are the advance
the Christian faith/religion for the benefit
of the public in accordance with the
doctrine of the Church of England in the
Diocese of Manchester, through
education and training, the planting of
small churches, the holding of small
churches, the holding of prayer
meetings, lectures, public celebration of
religious festivals, producing and/or
distributing literature.|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|The objectives of the Antioch Network are
to develop and sustain Christian Mission to
support and strengthen the work and
ministry of the Church of England in the
Diocese of Manchester.
This has included the work of several
congregations in areas of social and
economic deprivation and multicultural
diversity to gather people for worship,
prayer, Bible teaching and study, offering
pastoral support and reaching out to those
in need. Antioch has delivered evangelistic
events which promote the Christian faith
across all our church locations –
Rusholme, Gorton, Bolton, Cheetham Hill,
Longsight, Radcliffe and Rochdale with
more locations planned for 2021.
Additionally, Antioch churches have run a
recovery group in Bolton (which grew
during Lockdown), helped people to learn
basic English skills in Cheetham Hill and
Longsight, helped with adult advocacy in
Gorton, and partnered with other churches
and projects in the process.|
Page **1** of **11 //** TAR Report Year Ending Dec 31[st] 2020 Antioch Network Mcr FINAL.doc
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|Antioch’s Trustees have considered the
Charity Commission guidance on public
benefit and keep this under review to help
guide its ongoing activities and decisions|
|---|---|---|
**Additional information (optional)** You may choose to include further statements where relevant about:
**----- Start of picture text -----**
SORP reference
Antioch doesn’t issue formal grants as such
Para 1.38 but its Financial Controls Policy – ratified by
Policy on grant making our Trustees in March 2020 and reviewed
at least annually – allows (and frames)
occasional donations to 3 [rd] party charities
such as overseas missions agencies and
charities alleviating poverty.
Para 1.38
Policy on social investment
including program related
investment
Volunteering is a major part of the Antioch
Para 1.38 Network, which has created opportunities
Contribution made by for people to develop new skills in different
volunteers areas. This includes leadership, voluntary
work on Longsight Market’s Christian
bookstall, informal English conversational
sessions, and helping to run a recovery
group in Bolton. Volunteers from our
Radcliffe church plant partner with the local
Parish Church to run a CAP Job Club
which helps people find work and training.
Our Directors have provided regular
mentoring and coaching to volunteer
leaders as well as to staff members.
2 people who jointly lead our Cheetham Hill
Church (“The Upper Room Church”) are
volunteer leaders, another is a volunteer
leader in Radcliffe (Manchester) and many
others with regular jobs and/or family
commitments give up spare time to help
with the mission and service of Antioch’s
churches.
Other
**----- End of picture text -----**
Page **2** of **11 //** TAR Report Year Ending Dec 31[st] 2020 Antioch Network Mcr FINAL.doc
## **Achievements and Performance**
**----- Start of picture text -----**
SORP reference
**----- End of picture text -----**
|**Achievements and Performance**|**Achievements and Performance**|**Achievements and Performance**|
|---|---|---|
|SORP reference|||
||||
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|Antioch has successfully established
several new church congregations based in
areas of social and economic deprivation
and multicultural diversity. As of December
31st2020, Antioch had 7 churches in its
network, located in Manchester (Cheetham
Hill, Rusholme, Gorton and Longsight),
Bolton (Oldhams Estate), Radcliffe
(Emmanuel Community Church) and
Rochdale (Good News Community Church)
Each church had established patterns of
meeting, and all have developed bespoke
activities to serve their local communities,
including a recovery group in Bolton (which
we hope to roll out to Gorton during 2021),
a Job Club in Radcliffe, and informal
English language learning (for speakers of
other languages) in Longsight and
Rusholme.
Impact from the activities include people
coming out of addiction in Bolton, people
accessing training and moving forward in
Radcliffe, and recently arrived migrants
engaging in Bible Studies in Cheetham.
Good News Community Church launched
in Rochdale in November 2020, despite
Lockdown slowing our progress elsewhere,
In Bolton, Oldhams Church’s recovery
group grew during Lockdown and one of
the group guests is now studying Part Time
at St Melitus Bible college.
By the end of 2020 new church planters
had been recruited (for North Manchester,
Wythenshawe, City Centre and Rochdale),
and Antioch had launched an online church
planting training course for which 42 people
signed up, some of whom could go on to
start new churches with us in the future.|
Page **3** of **11 //** TAR Report Year Ending Dec 31[st] 2020 Antioch Network Mcr FINAL.doc
## **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:|**Additional information (optional)**
You may choose to include further statements where relevant about:|
|---|---|---|
||||
|Achievements against
objectives set|Para 1.41|Despite the achievements outlined already,
our progress has been slowed down by
recruitment challenges for our church
planters and other staff, some of whom we
were still searching for at the end of the
2020 Financial Year, others of whom were
just about to start.
Additionally the impact of COVID19 was a
major disruption to some of our progress,
perhaps especially in Rusholme, Syke
(Rochdale) and Gorton, and this forced us
to either reformat or suspend some of our
planned activities.
The team responded in creative ways,
however, including our Directors launching
a YouTube training channel, the wider team
working with them to develop YouTube
Prayer content and use of the Bible app
“YouVersion” for socially-distanced Bible
studies and Zoom for recovery group
sessions and lots of other meetings and
activities.|
|Performance of fundraising
activities against objectives
set|Para 1.41|Antioch aims to become increasingly self-
sustaining and by 31stDecember 2020, had
succeeded in gaining several new regular
donors who agreed to support our work, as
well as some one-off gifts. We have
recently registered with HMRC for Gift Aid
and are pursuing our first Gift Aid claims in
early 2021. Lastly we are exploring other
ways to make our finances go further,
including use of Amazon Smile and other
similar platforms.|
|Investment performance
against objectives|Para 1.41||
|Other|||
Page **4** of **11 //** TAR Report Year Ending Dec 31[st] 2020 Antioch Network Mcr FINAL.doc
## **Financial Review**
**----- Start of picture text -----**
Review of the charity’s Para 1.21 As of December 31 [st] 2020, Antioch had
financial position at the end expanded its Trustee’s Board to include
of the period new members who broaden the Board’s
skill set, and they have continued to
oversee financial as well as other
governance issues. The Network
Operations Manager has continued to
develop systems which allow for growth,
including a new JustGiving platform which
allows new people to make simple
donations either as a one-off or regularly.
As of 31/12/2020, we had a balance of over
£43,000 in our bank account and we are
developing a newsletter format to thank
regular supporters and update people on
our news.
Additionally, one successful grant
application completed on our behalf by the
Manchester Diocesenal Board of Finance
(MDBF) allowed for additional funding to be
able to help finance staffing and operational
costs for several years including 2020.
Because of their expertise, the MDBF
completes the payroll function on behalf of
Antioch, which means that during 2020
more of our spending was carried out by a
3 [rd] party than it was done directly from our
own bank account.
Statement explaining the Para 1.22 The board aims to have three months’
policy for holding reserves operating costs held in reserve or firmly
stating why they are held committed by supporting churches.
Amount of reserves held Para 1.22 £43,015.08 was the Year End balance in
our account as of 31 [st] December 2020.
Reasons for holding zero Para 1.22 N/A
reserves
Details of fund materially in Para 1.24 None
deficit
Explanation of any Para 1.23 No current concerns about the charity
uncertainties about the continuing.
charity continuing as a going
concern
**----- End of picture text -----**
## **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|**Source 1 – the “SDF1 Grant”**
This is grant funding which is secured until
2025 and which comes from the Anglican
Diocese of Manchester. The objective is to
fund the establishment of new churches
within the Church of England which will|
|---|---|---|
Page **5** of **11 //** TAR Report Year Ending Dec 31[st] 2020 Antioch Network Mcr FINAL.doc
|||become increasingly self-sufficient by the
end of the grant period.
**Source 2 – regular giving from Church**
**Members**
As of December 31st2020 several
thousand pounds had been donated by
network church members and associates,
usually monthly.
**Source 3 – SDF2 Grant**
Additional grant funding for our ministry in
Rochdale.|
|---|---|---|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46||
|A description of the principal
risks facing the charity|Para 1.46|The 4 primary risks facing the charity are
understood to be as follow:
(1) The risk of withdrawal of grant funding
(2) Not being sufficiently financially self-
sustaining by the end of the grant
period (2026).
(3) The risk of not recruiting the right
leaders in order to continue starting
new churches across the Diocese.
(4)COVID-19 disruption to our progress.|
|Other||One note for clarification here is on our
policies – the majority of our policies are
developed by the Board of Trustees who
oversee the legal governance of the Charity
CIO. This includes our Financial Controls
policy which our Trustees developed during
2019, and others such as Grievance and
Disciplinary and Complaints for volunteer
leaders, which were developed during
2020. However, in some cases, namely
Safeguarding*, we sit under Church of
England policy as framed by the Diocese of
Manchester.
In 2020 Antioch chose to adopt the Church
of England’s COVID-19 policies around use
of buildings and social distancing.|
Page **6** of **11 //** TAR Report Year Ending Dec 31[st] 2020 Antioch Network Mcr FINAL.doc
## **Structure, Governance and Management**
|**Description of charity’s**
**trusts**:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|Articles of Association (Constitution)|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|Antioch Network Manchester is a
registered Charity 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|Through something called a “Bishop’s
Mission Order”, the Bishops of Manchester
and Bolton can appoint people to Antioch’s
Board of Trustees. Also existing Trustees
can vote new members onto the Board.|
## **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:|**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|**As of December 31st 2020, Antioch had**
●Financial Controls Policy
●Safeguarding Policy, (Diocesenal, see
“Other” below*)
●Conflicting interests policy
●Complaints handling policy (for
volunteers including volunteer leaders)
●Grievance and Disciplinary (for staff)|
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|Antioch has oversight on governance and
overall operations from its Trustee Board,
as well as regular reporting channels
through the Diocesenal Board of Finance
Project Boards (with whom we work
closely) to Church Commissioners.
Additionally, Antioch has 2 ordained
Anglican ministers with Ecclesiastical
Oversight, 1 overseeing Estates Ministry,
the 2ndoverseeing our Diverse ministry.
Thirdly, Antioch has a staff team which (as
of December 31st2020) comprised of an
Operations Manager, 3 church planters (2
in Rochdale and a 3rddue to start in
January 2021) in North Manchester, and a
temporary worker doing some consulting
work on city centre opportunities.
Additionally we have a curate assisting at
Oldhams Church in Bolton and a vicar in
training leading our Gorton church plant as
his placement.
We have volunteers supporting the work
across all locations, and this includes|
Page **7** of **11 //** TAR Report Year Ending Dec 31[st] 2020 Antioch Network Mcr FINAL.doc
|||volunteer leaders at our Cheetham Hill
Church and 1 at Emmanuel Community in
Radcliffe.
We also have a formal “BMO Visitor”,
currently the Archdeacon of Manchester,
who can attend any Antioch gatherings in
order to ensure we are fulfilling our mission
within the wider Anglican structure.|
|---|---|---|
|Relationship with any
related parties||Para 1.51
As well as its relationship with the Anglican
Diocese of Manchester, Antioch has
informal links with international missionary
agencies such as SIM, with national
networks such as New Wine, and with
other local groups such as Christ Church
Manchester and The Oasis Centre
(Gorton).|
|Other||*We sit under the Safeguarding Policy of the Anglican
Diocese of Manchester, details for which are available on
the following links:
Antioch’s Safeguarding Page:
www.antiochnetwork.org.uk/safeguarding
Diocese of Manchester Safeguarding Page:
www.manchester.anglican.org/safeguarding/|
## **Reference and Administrative details**
**----- Start of picture text -----**
Charity name Antioch Network Manchester
Other name the charity uses N/A
Registered charity number 1182811
Charity’s principal address Antioch Network Manchester
4 [th] Floor, Church House
90 Deansgate
Manchester M3 2GH
Please note that Coronavirus and the corresponding strict
social distancing restrictions set by the Landlord prevent us
from visiting Church House regularly.
**----- End of picture text -----**
Page **8** of **11 //** TAR Report Year Ending Dec 31[st] 2020 Antioch Network Mcr FINAL.doc
**Names of the charity trustees who manage the charity – as of December 31[st] 2019**
**----- Start of picture text -----**
Name of person (or
Dates acted if not for whole
Trustee name Office (if any) body) entitled to
year
appoint trustee (if any)
Ms Avril Scott 14 [th] February 2019 until
1
present day As mentioned
Rev Phillip John Secretary 10 [th] December 2018 – earlier, the Bishops
2
Rawlings present day of Manchester and
Bolton can appoint
Rev Benjamin Robert Chair 23 [rd] March 2019 until
3 Trustees, as can the
Woodfield present day existing Trustees
Rev John Brett 23 [rd] March 2019 until vote new members
4
present day onto it, with a
minimum of 5 and a
Mr Peter John White 14 [th] February 2019 until
5 maximum of 7
present day
Trustees at any
Mr Nabeel Masih 1 [st] June 2020 to present
6 given time.
day
Mr Christie Spurling 1 [st] June 2020 to present
day
Notes: The Charity CIO was registered with the UK Charity Commission on April 4 [th]
2019, and Trustee meetings started meeting in Summer 2019.
**----- End of picture text -----**
Corporate trustees – names of the directors at the date the report was approved
> **Director name Role**
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
Page **9** of **11 //** TAR Report Year Ending Dec 31[st] 2020 Antioch Network Mcr FINAL.doc
## **Funds held as custodian trustees on behalf of others**
Description of the assets held in this capacity Not Applicable Name and objects of the charity on whose behalf the Not Applicable assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and Not Applicable segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
**----- Start of picture text -----**
Type of Name Address
adviser
Name of chief executive or names of senior staff members (Optional information)
Directors and Co-Founders: Rev Ben Woodfield and Rev John Brett
Senior Staff Member: Peter Askew, Operations Manager
**----- End of picture text -----**
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
Not Applicable
## **Other optional information**
Page **10** of **11 //** TAR Report Year Ending Dec 31[st] 2020 Antioch Network Mcr FINAL.doc
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**----- Start of picture text -----**
Signature(s)
Full name(s) Rev Ben Woodfield
Position (eg Chair of Trustees / Estate
Secretary, Chair, etc) Director
Date
27/5/2021
**----- End of picture text -----**
Page **11** of **11 //** TAR Report Year Ending Dec 31[st] 2020 Antioch Network Mcr FINAL.doc
||**Antioch Network Manchester**|**Antioch Network Manchester**||**Charity No**|**1182811**||
|---|---|---|---|---|---|---|
||**Annual accounts for the period**||||||
||Period start date|**01/01/19**|**To**|Period end|**31/12/19**||
||||||||
## **Section A Statement of financial activities**
||**Antioch Network Manchester**|**Antioch Network Manchester**|**Antioch Network Manchester**|**Charity No**|**1182811**||
|---|---|---|---|---|---|---|
||**Annual accounts for the period**||||||
||Period start date|**01/01/19**|**To**|Period end|**31/12/19**||
||||||||
||**tatement of financial activities**||||||
|**Recommended categories by activity**
**Incoming resources (Note 3)**
**Income and endowments from:**|tes|**Unrestricte**
**Restricted Endowment Total funds**
**Prior year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|||||
|Donations and legacies
Charitable activities
Other trading activities
Investments
Separate material item of income
Other|S01
S02
S03
S04
S05
S06|-
135,281-|-
--|-
--|-
135,281-|-
27,726-|
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--||-
--|-
35-|
|||-
--|-
--|-
--|-
--|-
--|
|||-
4,815-|-
--|-
--|-
4,815-|-
--|
|**_Total_**
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
**_Total_**
S12
**Net income/(expenditure) before investment gains/**
**(losses)**
S13
Net gains/(losses) on investments
S14
**Net income/(expenditure)**
S15
**Extraordinary items**
S16
**Transfers between funds**
S17
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
Other gains/(losses)
S19
**_Net movement in funds_**
S20
**_Reconciliation of funds:_**
Total funds brought forward
S21
**_Total funds carried forward_**
S22
1|S07
S08
S09
S10
S11
S12
**vestment gains/**
S13
S14
S15
S16
S17
the charity’s own use
S18
S19
S20
S21
S22|-
140,096-|-
--|-
--|-
140,096-|-
27,761-|
||||||||
|||-
--|-
--|-
--|-
--|-
--|
|||-
110,553-|-
--|-
--|-
110,553-|-
16,176-|
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
|||-
110,553-|-
--|-
--|-
110,553-|-
16,176-|
||||||||
|||-
29,543-|-
--|-
--|-
29,543-|-
11,585-|
|||-
--|-
--|-
--|-
--|-
--|
|||-
29,543-|-
--|-
--|-
29,543-|-
11,585-|
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
||||||||
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
|||-
29,543-|-
--|-
--|-
29,543-|-
11,585-|
||||||||
|||-
11,585-|-
--|-
--|-
11,585-|-
--|
|||-
41,128-|-
--|-
--|-
41,128-|-
11,585-|
||||||||
## **Section B Balance sheet**
|Guidance Notes
**Fixed assets**|Guidance Notes
**Fixed assets**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
|---|---|---|---|---|---|---|
|
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**|B01
B02
B03
B04|-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
|**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due**
**within one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of|B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|-
--|-
--|-
--|-
--|-
--|
||||||||
|||-
--|-
--|-
--|-
--|-
--|
|||-
2,045-|-
--|-
--|-
2,045-|-
--|
|||-
--|-
--|-
--|-
--|-
--|
|||-
43,015-|-
--|-
--|-
43,015-|-
11,594-|
|||-
45,060-|-
--|-
--|-
45,060-|-
11,594-|
||||||||
|||-
3,933-|-
--|-
--|-
3,933-|-
9-|
||||||||
|||-
41,127-|-
--|-
--|-
41,127-|-
11,585-|
||||||||
|||-
41,127-|-
--|**-**
**--**|-
41,127-|-
11,585-|
||||||||
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
||||||||
|||-
41,127-|-
--|-
--|-
41,127-|-
11,585-|
||||||||
|||-
--|||-
--|-
--|
||||-
--||-
--|-
--|
|||-
41,127-||-
--|-
41,127-|-
11,585-|
||||||-
--||
|||-
41,127-|-
--|-
--|-
41,127-|-
11,585-|
||||||||
|||Signature||Print Name||Date of|
|||||Ben Woodfield||27/5/21|
||||||||
||||||||
**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 h|ave been prepared in accordance with:|
|---|---|
|
• and with*
• and with*
• and with the C|
TRUE|
||TRUE|
The charity constitutes a public benefit entity as defined by FRS 102.* TRUE
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that _Not applicable_ support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make _Not applicable_ the going concern assumption doubtful; Where accounts are not prepared on a going _Not applicable_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 1.1.
Yes* TRUE * -Tick as appropriate No*
_**Please disclose:**_
_**(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* TRUE * -Tick as appropriate No*
_**Please disclose:**_
_**(i) the nature of any changes;**_
_**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* TRUE * -Tick as appropriate No* _**Please disclose: (i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
|**2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED**|**2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED**|**2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED**|
|---|---|---|
|**ACCOUNTING PRACTICE**|||
|**Please provide a**|||
|**description of the nature of**|||
|**each change in accounting**|||
|**policy**|||
|**_Reconcilation of funds per previous GAAP to funds determined under FRS 102_**|||
||**Start of**|**End of**|
||**period**|**period**|
||**£**|**£**|
|**Fund balances as**|||
|**previously stated**|||
|**_Adjustments:_**|||
|**Fund balance as restated**|||
|**_Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS_**|||
|**_102_**|||
|||**End of**|
|||**£**|
|**Net income/(expenditure) as previously**|||
|**stated**|||
|**_Adjustments:_**|||
|**Previous period net income/(expenditure)**|||
|**as restated**|||
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
## **2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
**Recognition of income** These are included in the Statement of Financial Activities (SoFA) when:· the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and· the monetary value can be measured with sufficient reliability. **Offsetting** There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. **Grants and donations** Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). **Legacies** In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP).Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. **Government grants** The charity has received government grants in the reporting period **Tax reclaims on donations and gifts** Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. **Contractual income and performance related grants** This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions.
|**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
**Tax reclaims on**
**donations and gifts**
**Contractual income an**
**performance related**
**grants**
**Donated goods**
**Donated services and**
**facilities**
**Support costs**
**Volunteer help**
**Income from interest,**
**royalties and dividends**
**Income from**
**membership**
**subscriptions**
**Settlement of insuranc**
**claims**
**Investment gains and**
**losses**
**2.3 EXPENDITUR**
**Liability recognition**
**Governance and**
**support costs**
**Grants with performan**
**conditions**
**Grants payable withou**
**performance condition**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for liabilitie**
**Basic financial**
**instruments**
**2.4 ASSETS**
**Tangible fixed assets f**
**use by charity**
**Intangible fixed assets**
**Heritage assets**
**Investments**
**Stocks and work in**
**progress**
**Debtors**
**Current asset**
**investments**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**|· it is more likely than not that the trustees will receive the resources; and
·the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS
102 SORP).
Legacies 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 received government grants in the reporting period
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.
**d**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
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.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
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.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The charity has incurred expenditure on support costs.
The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services
as income from charitable activities.
**e**
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.
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.
**E AND LIABILITIES**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property
costs by floor areas, or per capita, staff costs by the time spent and other costs by
their usage.
**ce**
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.
**t**
**s**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade
discounts
**s**
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
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs
11.17 to 11.19, FRS102 SORP.
**or**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and methods used are disclosed in
note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The
depreciation rates and methods used as disclosed in note 9.6.1.4.
They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the
year end. The same treatment is applied to unlisted investments unless fair value
cannot be measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with
a maturity date of less than 1 year are treated as current asset investments
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable
value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition a
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 receive
The charity has has investments which it holds for resale or pending their sale and cash an
cash equivalents with a maturity date less than one year. These include cash on deposit an
cash equivalents with a maturity date of less than one year held for investment purposes
rather than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|· it is more likely than not that the trustees will receive the resources; and
·the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS
102 SORP).
Legacies 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 received government grants in the reporting period
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.
**d**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
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.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
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.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The charity has incurred expenditure on support costs.
The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services
as income from charitable activities.
**e**
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.
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.
**E AND LIABILITIES**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property
costs by floor areas, or per capita, staff costs by the time spent and other costs by
their usage.
**ce**
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.
**t**
**s**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade
discounts
**s**
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
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs
11.17 to 11.19, FRS102 SORP.
**or**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and methods used are disclosed in
note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The
depreciation rates and methods used as disclosed in note 9.6.1.4.
They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the
year end. The same treatment is applied to unlisted investments unless fair value
cannot be measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with
a maturity date of less than 1 year are treated as current asset investments
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable
value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition a
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 receive
The charity has has investments which it holds for resale or pending their sale and cash an
cash equivalents with a maturity date less than one year. These include cash on deposit an
cash equivalents with a maturity date of less than one year held for investment purposes
rather than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.||Yes
TRUE|No|N/a|
|---|---|---|---|---|---|---|
||||Yes
No
N/a||||
|||||TRUE|||
||||Yes
No
N/a||||
|||||TRUE|||
||||Yes
No
N/a||||
|||||||TRUE|
||||Yes
No
N/a||||
|||||||TRUE|
||||Yes
No
N/a||||
|||||||TRUE|
||||Yes
No
N/a||||
|||||TRUE|||
|||||Yes|No|N/a|
|||||||TRUE|
||||Yes
No
N/a||||
|||||||TRUE|
||||Yes
No
N/a||||
|||||||TRUE|
||||Yes
No
N/a||||
|||||||TRUE|
||||Yes
No
N/a||||
|||||||TRUE|
||||Yes
No
N/a||||
|||||||TRUE|
||||Yes
No
N/a||||
|||||TRUE|||
||||Yes
No
N/a||||
|||||TRUE|||
||||Yes
No
N/a||||
|||||||TRUE|
||||Yes
No
N/a||||
|||||TRUE|||
|||||Yes|No|N/a|
|||||TRUE|||
|||||Yes|No|N/a|
|||||||TRUE|
|||||Yes|No|N/a|
|||||||TRUE|
||||Yes
No
N/a||||
|||||TRUE|||
||||Yes
No
N/a||||
|||||||TRUE|
||||Yes
No
N/a||||
|||||TRUE
|ü
N|ü
N/|
|||||Yes|o|a
TRUE|
||||Yes
No
N/a||||
|||||||TRUE|
|||||Yes|No|N/a|
|||||||TRUE|
||||Yes
No
N/a||||
|||||TRUE|||
||||Yes
No
N/a||||
|||||TRUE|||
||||Yes
No
N/a||||
|||||TRUE|||
|||||Yes|No|N/a|
|||||TRUE|||
||||Yes
No
N/a||||
|||||TRUE|||
||||Yes
No
N/a||||
|||||||TRUE|
||||Yes
No
N/a||||
|||||TRUE|||
||||Yes
No
N/a||||
|||||||TRUE|
|||||Yes|No|N/a|
|||||||TRUE|
||||Yes
No
N/a||||
|||||||TRUE|
||||Yes
No
N/a||||
|||||||TRUE|
||||Yes
No
N/a||||
|||||||TRUE|
||||Yes
No
N/a||||
|||||||TRUE|
||||
Yes
No
N/a||||
|||||||TRUE|
|||||Yes|No|N/a|
|||||||TRUE|
||||Yes
No
N/a||||
|||||||TRUE|
||||t
Yes
No
N/a||||
||||
d.|TRUE|||
||||d
Yes
No
N/a||||
|||||||TRUE|
||||Yes
No
N/a||||
|||||||TRUE|
||||||||
||||||||
|**Section C**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|
|---|---|---|---|---|---|---|---|
|
**Note 3**
**Donations**
**and**
**legacies:**|
**Analysis of income**
**Analysis**
**Unrestricte**
**f**
**Restricted Endowment**
**f**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
-
51,554-
-
--
-
--
-
51,554-
- 15,665-
Gift Aid
-
1,246-
-
--
-
--
-
1,246-
-
--
Legacies
-
--
-
--
-
--
-
--
-
--
General grants provided by government/
other charities
-
82,481-
-
--
-
--
-
82,481-
- 12,061-
Membership subscriptions and sponsorships
which are in substance donations
-
--
-
--
-
--
-
--
Donated goods, facilities and services
-
--
-
--
-
--
-
--
-
--
Other
-
--
-
--
-
--
-
--|||||||
||Donations and gifts|-
51,554-|-
--|-
--|-
51,554-|- 15,665-||
||Gift Aid|-
1,246-|-
--|-
--|-
1,246-|-
--||
||Legacies|-
--|-
--|-
--|-
--|-
--||
||General grants provided by government/
other charities|-
82,481-|-
--|-
--|-
82,481-|- 12,061-||
||Membership subscriptions and sponsorships
which are in substance donations|
-
--|-
--|-
--|-
--|||
||Donated goods, facilities and services|-
--|-
--|-
--|-
--|-
--||
||Other|-
--|-
--|-
--|-
--|||
||**Total**|- 135,281-|-
--|-
--|-
135,281-|- 27,726-|135281|
|||||||||
|**Charitable**
**activities:**
**Other**
**trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Other:**
**TOTAL INCO**
**Other informat**||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
||Other|-
--|-
--|-
--|-
--|-
--||
||**Total**|-
--|-
--|-
--|-
--|-
--||
|||||||||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
||Other|-
--|-
--|-
--|-
--|-
--||
||**Total**|-
--|-
--|-
--|-
--|-
--||
|||||||||
||
Interest income|-
--|-
--|-
--|-
--|-
35-||
||Dividend income|-
--|-
--|-
--|-
--|-
--||
||Rental and leasing income|-
--|-
--|-
--|-
--|-
--||
||Other|-
--|-
--|-
--|-
--|-
--||
||**Total**|-
--|-
--|-
--|-
--|-
35-||
|||||||||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
||**Total**|-
--|-
--|-
--|-
--|-
--||
|||||||||
||Conversion of endowment funds into income|-
--|-
--|-
--|-
--|-
--||
||Gain on disposal of a tangible fixed asset|-
--|-
--|-
--|-
--|-
--||
||Gain on disposal of a programme related|-
--|-
--|-
--|-
--|-
--||
||Royalties from the exploitation of intellectual|-
--|-
--|-
--|-
--|-
--||
||Other|-
4,815-|-
--|-
--|-
4,815-|-
--||
||**Total**
**ME**
**ion:**|-
4,815-|-
--|-
--|-
4,815-|-
--||
|||||||||
|||- 140,096-|-
--|-
--|-
140,096-|- 27,761-||
|||||||||
|**All income in t**
**(please provid**|**he prior year was unrestricted except for:**
**e description and amounts)**|||||||
|**Where any end**
**reporting perio**
**Where any end**
**prior period, p**|**owment fund is converted into income in the**
**d, please give the reason for the conversion.**
**owment fund is converted into income in the**
**lease give the reason for the conversion.**|||||||
|||||||||
|||||||||
|||||||||
|||||||||
|**Within the inc**
**material: (plea**
**year amounts)**|**ome items above the following items are**
**se disclose the nature, amount and any prior**
|||||||
**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**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|
|---|---|---|---|
||||-
--|
||||-
--|
||||-
--|
||||-
--|
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**Total**
**Description**||-
--|
||||**Last year**
**£**|
||||-
--|
||||-
--|
||||-
--|
||||-
--|
||**Total** -
--
**This year**
**Last year**||-
--|
|||||
||**This year**
**Last year**|||
|||||
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Seconded staff**
**Use of property**
**Other**||**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--|
|---|---|---|---|---|
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
||**This year**|-
--|-
--||
||||||
|||**Last year**|||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|||||
|**Please provide details of any**
**Please give details of other forms of**|||||
||||||
||||||
||||||
**Section C Notes to the accounts (cont) Note 6 Analysis of expenditure**
|**Analysis**
**Expenditure on raising 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**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|
|---|---|---|---|---|---|---|---|---|
|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:**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Accountancy fees|-
310-|-
--|-
--|-
310-|-
--|-
--|-
--|-
--|
|Employment costs|-
82,481-|-
--|-
--|-
82,481-|-
12,061-|-
--|-
--|-
12,061-|
|Teaching resources|-
6,447-|-
--|-
--|-
6,447-|-
1,288-|-
--|-
--|-
1,288-|
|Rent|-
10,763-|-
--|-
--|-
10,763-|-
1,175-|-
--|-
--|-
1,175-|
|Insurance|-
1,413-|-
--|-
--|-
1,413-|-
--|-
--|-
--|-
--|
|Travel expenses|-
2,029-|-
--|-
--|-
2,029-|-
531-|-
--|-
--|-
531-|
|Refreshments and other|-
2,049-|-
--|-
--|-
2,049-|-
591-|-
--|-
--|-
591-|
|Charitable donations|-
700-|-
--|-
--|-
700-|-
250-|-
--|-
--|-
250-|
|Recruitment and marketing|-
848-|-
--|-
--|-
848-|-
--|-
--|-
--|-
--|
|Phone, IT and office costs|-
3,513-|-
--|-
--|-
3,513-|-
281-|-
--|-
--|-
281-|
|**Total expenditure on charitable**
**activities**
**Separate material item of expense**|- 110,553-|-
--|-
--|-
110,553-|-
16,176-|-
--|-
--|-
16,176-|
||||||||||
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total**
**Other**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||||||||||
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total other expenditure**
**TOTAL EXPENDITURE**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
110,553-|-
--|-
--|-
110,553-|-
16,176-|-
--|-
--|-
16,176-|
**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**|**Description**|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|
|---|---|---|---|---|
|||-
--|-
--||
||||||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
||||||
|||-
--|-
--||
|**Total extrordinary items**|**s**|-
--|-
--||
||||||
**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**|**Amount paid out**|**Amount paid out**|**Balance held at period**
**end**|**Balance held at period**
**end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes**
**or No)**|**This year**|**Last year**|**This year**|**Last year**|**This year**|**Last year**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-
--|-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|-
--|
|**Total** -
--
-
--
-
--
-
--
-
--
-
--
**_8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the_**
**_purchase of goods or services, please discose details of any balances outstanding between any participating members._**
**Description/name of party**
**Balance held at period**
**end**||-
--|-
--|-
--|-
--|-
--|-
--|
|||||||**Balance held at period**
**end**||
|||||||**This year**|**Last year**|
|||||||**£**|**£**|
|||||||-
--|-
--|
|||||||-
--|-
--|
|||||||-
--|-
--|
|||||||-
--|-
--|
|||||||-
--|-
--|
|**Total**||||||-
--|-
--|
**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**
|**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._**|||||||
||||||||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
**Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**|||
|---|---|---|
|**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services)**
**paid to the independent examiner**|**This year**
**£**|**Last year**
**£**|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
**Section C Notes to the accounts (cont)**
**Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|||**This year**||**Last year**|
|---|---|---|---|---|
|||**£**||**£**|
|**Salaries and wages**|-|78,760-|-|11,669-|
|**Social security costs**|-|938-|-|--|
|**Pension costs (defined contribution scheme)**|-|2,783-|-|391-|
|**Other employee benefits**|-|--|-|--|
|**Total staff costs**|-|82,481-|-|12,061-|
|**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.**_
|**_please enter 'true' in the box provided._**|**_please enter 'true' in the box provided._**|||||
|---|---|---|---|---|---|
|**No employees received employee benefits (excluding employer**|||**TRUE**|||
|**pension costs) for the reporting period of more than £60,000**||||||
|**Band**|||**Number of employees**|||
||||**This year**||**Last year**|
|**£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**||-|--|-|--|
|||||||
|||||||
||||**This year**||**Last year**|
||||**£**||**£**|
|**Please provide the total amount paid to**|**key management**|-|26,616-|-|4,324-|
|**personnel (includes trustees and senior management) for their**||||||
|**services to the charity. For specific amounts paid to trustees,**||||||
|**see Note 28.**||||||
|||||||
|**11.2 Average head count in the year**|||**This year**
**Number**||**Last year**
**Number**|
|**The parts of the charity in which the**|**Fundraising**|-|--|-|--|
|**employees work**|**Charitable Activities**|-|4-|-|1-|
||**Governance**|-|--|-|--|
||**Other**|-|--|-|--|
||**Total**|-|4-|-|1-|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
|**Please explain the nature of the**|||||||
|---|---|---|---|---|---|---|
|**payment**|**This year**||||||
||**Last year**||||||
||||||||
|**Please state the legal authority or**|||||||
|**reason for making the payment**|**This year**||||||
||**Last year**||||||
||||||||
||||**This year**||**Last year**||
||||**£**||**£**||
|**Please state the amount of the payment (or value of any waiver**||-|--|-||--|
|**of a right to an asset)**|||||||
|**11.4 Redundancy payments**|||||||
|**_Please complete if any redundancy or termination payment is made in the period._**|||||||
||||**This year**||**Last year**||
||||**£**||**£**||
|**Total amount of payment**||-|--|-||--|
||||||||
|**The nature of the payment (cash,**|||||||
|**asset etc.)**|||||||
||||||||
||||**This year**||**Last year**||
||||**£**||**£**||
|**The extent of redundancy funding at the balance sheet date**||-|--|-||--|
||||||||
|**Please state the accounting policy for any redundancy or**|||||||
|**termination payments**|||||||
**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.**_
||**This year**
**Last year**||
|---|---|---|
||**£**
**£**||
|**Amount of contributions recognised in the SOFA as an**|-
2,783-
-|391-|
|**expense**|||
||||
|**Please explain the basis for allocating the liability and expense**|The defined contribution pension scheme is||
|**of defined contribution pension scheme between activities and**|operated by Manchester Diocese, who also cover||
|**between restricted and unrestricted funds.**|all employment costs including the pension.||
||Therefore the pension expenses are recognised in||
||the SOFA along with the corresponding grant||
||income, with the net impact being zero.||
_**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 for 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 multiemployer 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**
**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**||**Grants to individuals**||**Support costs**||**Total**|
|---|---|---|---|---|---|---|---|---|
|||||||**£**||**£**|
|Activity or project 1|-|--|-|--|-|--|-|--|
|Activity or project 2|-|--|-|--|-|--|-|--|
|Activity or project 3|-|--|-|--|-|--|-|--|
|Activity or project 4|-|--|-|--|-|--|-|--|
|**_Total_**|**-**|**--**|**-**|**--**|**-**|**--**|**-**|**--**|
|**_Please enter “Nil” if the charity does not identify and/or_**||||**_allocate support costs._**|||||
|**13.2 Grants made to institutions**|||||||||
||||||||**_Please provide_**||
||||||||**_details of_**||
|**_My charity has made grants to particular institutions that are material in the_**||||||**_Yes_**|**_charity's URL._**||
|**_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._**|||||||||
|||||||**_No_**|**_Provide details_**
**_below_**||
||||||||||
|**Names of institution**||||**Purpose**||||**Total amount of**
**grants paid £**|
||||||||-|--|
||||||||-|--|
||||||||-|--|
||||||||-|--|
||||||||-|--|
||||||||-|--|
||||||||-|--|
||||||||-|--|
||||||||-|--|
||||||||-|--|
|**_Total grants to institutions in reporting period_**|||||||**-**|**--**|
|**_Other unanalysed grants_**|||||||-|--|
|**_TOTAL GRANTS PAID_**|||||||-|--|
## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|||**Grants to**|||**Grants to individuals**||**Support costs**||**Total**||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||**£**||**£**||
|Activity or project 1||-||--|-|--|-|--|**-**||**--**|
|Activity or project 2||-||--|-|--|-|--|**-**||**--**|
|Activity or project 3||-||--|-|--|-|--|**-**||**--**|
|Activity or project 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**|||||||
|---|---|---|---|---|---|---|
|||||**_Please provide_**|||
|||||**_details of_**|||
|**_My charity has made grants to particular institutions that are material in the_**||||**_charity's URL._**|||
|**_context of its grantmaking. Details of the institution supported, purpose of_**|||**_Yes_**||||
|**_the grant and total paid to each institution is available_**|**_on the charity's web_**||||||
|**_site._**|||||||
||||**_No_**|**_Provide details_**|||
||||||||
|**Names of institution**|**Purpose**||||**Total amount of**||
|||||-|--||
|||||-|--||
|||||-|--||
|||||-|--||
|||||-|--||
|||||-|--||
|||||-|--||
|||||-|--||
|||||-|--||
|||||-|--||
|**_Total grants to institutions in reporting period_**||||**-**|**--**||
|**_Other unanalysed grants_**||||-|--||
|**_TOTAL GRANTS PAID_**||||-|--||
**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**
|**14.1 Cost or valuation**||||||
|---|---|---|---|---|---|
||**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**|
|At the beginning of the year
Additions
Revaluations
Disposals
Transfers *|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
|At end of the year
-
--
-
--
**14.2 Depreciation and impairments**
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL or RB
**** Rate**
At beginning of the year
-
--
-
--
Disposals
-
--
-
--
Depreciation
-
--
-
--
Impairment
-
--
-
--
Transfers*
-
--
-
--
At end of the year
-
--
-
--
**14.3 Net book value**
Net book value at the beginning of the year
-
--
-
--
Net book value at the end of the year
-
--
-
--
**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._**|-
--|-
--|-
--|-
--|-
--|
|||||||
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|||||||
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
|||||||
|||||||
|||||||
|||||||
|||||||
|**14.5 Revaluation**
**_If an accounting policy of revaluation is adopted, please provide:_**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied and significant assumptions_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**14.6 Other disclosures**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**
**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**||||**This year**
**Last year**||
|||||||
|||||||
|||||||
|||||-
--|-
--|
|||||||
|||||**This year**|**Last year**|
|||||**£**|**£**|
|||||-
--|-
--|
|||||-
--|-
--|
|||||||
|**14.5 Revaluation**|||||||
|---|---|---|---|---|---|---|
|**_If an accounting policy of revaluation is adopted, please provide:_**||**This year**|||**Last year**||
|**_the effective date of the revaluation_**|||||||
|**_the name of independent valuer, if applicable_**|||||||
|**_the methods applied and significant assumptions_**|||||||
|**_the carrying amount that would have been recognised had the assets been_**|-||--|-||--|
|**_carried under the cost model._**|||||||
|**14.6 Other disclosures**|||||||
|||**This year**|||**Last year**||
|||**£**|||**£**||
|**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**|-||--|-||--|
|**_tangible fixed assets and the capitalisation rate used._**|||||||
|**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**|-||--|-||--|
|**_fixed assets._**|||||||
|**_(iii) Details of the existence and carrying amounts of property, plant and_**|||||||
|**_equipment to which the charity has restricted title or that are pledged as_**|||||||
|**_security for liabilities._**|||||||
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight 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._
|**Section C**|||**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|||**(con**|**(con**|
|---|---|---|---|---|---|---|---|---|---|---|---|
|**Note 15**|**Intangible assets**|||||||||||
|**_Please complete this note if the_**|||**_charity has any intangible_**|||**_assets_**||||||
|**15.1 Cost or valuation**||||||||||||
||||**Research &**|**Patents and**|||**Other**||**Total**|||
|||**development**|||**trademarks**|||||||
||||**£**||**£**||**£**||**£**|||
|At beginning of the year||-|--|-|--|-|--|-|--|||
|Additions||-|--|-|--|-|--|-|--|||
|Disposals||-|--|-|--|-|--|-|--|||
|Revaluations||-|--|-|--|-|--|-|--|||
|Transfers *||-|--|-|--|-|--|-|--|||
|At end of the year||-|--|-|--|-|--|-|--|||
|**15.2 Amortisation and**|**impairments**|||||||||||
||****Basis**||SL or RB||SL or RB||SL or RB||SL or RB|Straight Line||
|||||||||||("SL") or||
|||||||||||Reducing||
|||||||||||Balance||
|||||||||||("RB")||
||**** Rate**|||||||||||
|||||||||||||
|At beginning of the year||-|--|-|--|-|--|-|--|||
|Disposals||-|--|-|--|-|--|-|--|||
|Amortisation||-|--|-|--|-|--|-|--|||
|Impairment||-|--|-|--|-|--|-|--|||
|Transfers*||-|--|-|--|-|--|-|--|||
|At end of year||-|--|-|--|-|--|-|--|||
|**15.3 Net book value**||||||||||||
|Net book value at the beginning||-|--|-|--|-|--|-|--|||
|of the year||||||||||||
|Net book value at the end of the||-|--|-|--|-|--|-|--|||
|year||||||||||||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
## **15.5 Impairment**
## **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:**_ **This year Last year** _**the effective date of the revaluation the name of independent valuer, if applicable the methods applied**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
**15.7 Other disclosures** _**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset. (ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.**_
_**(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets. (iv) State the amount of research and development expenditure recognised as expenditure in the year.**_
_**(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 "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._
|**Section C**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|**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**||||||||||||||
||||**This year**|||||||||**Last year**||
|**(i) Explain the nature and scale of**||||||||||||||
|**heritage assets held.**||||||||||||||
|**(ii) Explain the policy for the**||||||||||||||
|**acquisition, preservation,**||||||||||||||
|**management and disposal of**||||||||||||||
|**heritage assets.**||||||||||||||
|**16.2 Cost or valuation**||||||||||||||
|||**Heritage**|**Heritage**|||**Heritage**|||**Heritage**|||**Total**||
|||**asset 1**|**asset**|**2**||**asset**|**3**||**asset**|**4**||||
|||**£**|**£**|||**£**|||**£**|||**£**||
|At beginning of the year|-|--|-|--|-||--|-||--|-|--||
|Additions|-|--|-|--|-||--|-||--|-|--||
|Disposals|-|--|-|--|-||--|-||--|-|--||
|Revaluations|-|--|-|--|-||--|-||--|-|--||
|Transfers *|-|--|-|--|-||--|-||--|-|--||
|At end of the year|-|--|-|--|-||--|-||--|-|--||
|**16.3 Depreciation and impairments**||||||||||||||
|****Basis**|||||||||||||Straight|
||||||||||||||Line ("SL")|
||||||||||||||or|
||||||||||||||Reducing
Balance|
|**** Rate**||||||||||||||
|||||||||||||||
|At beginning of the year|-|--|-|--|-||--|-||--|-|--||
|Disposals|-|--|-|--|-||--|-||--|-|--||
|Depreciation|-|--|-|--|-||--|-||--|-|--||
|Impairment|-|--|-|--|-||--|-||--|-|--||
|Transfers*|-|--|-|--|-||--|-||--|-|--||
|At end of year|-|--|-|--|-||--|-||--|-|--||
|**16.4 Net book value**||||||||||||||
|Net book value at the beginning of the|-|--|-|--|-||--|-||--|-|--||
|year||||||||||||||
|Net book value at the end of the year|-|--|-|--|-||--|-||--|-|--||
## **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:**_
||||||||**This**|**year**|**year**|||**Last year**|**Last year**|**Last year**|**Last year**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**_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_**||||||||||||||||
|**16.7 Analysis of heritage assets by class**|||**or group distinguishing**|||**those at cost**||**and those**||**at valuation**||||||
|||||||||**At valuation**|||**At cost Group**||||**Total**|
||||||||||**Group A**|||**B**||||
||||||||||**£**|||**£**|||**£**|
|Carrying amount at the beginning of||||||||-|--||-|--||-|--|
|the period||||||||||||||||
|Additions||||||||-|--||-|--||-|--|
|Disposals||||||||-|--||-|--||-|--|
|Depreciation/impairment||||||||-|--||-|--||-|--|
|Revaluation||||||||-|--||-|--||-|--|
|Carrying amount at the end of period||||||||-|--||-|--||-|--|
|**16.8 Heritage assets (where heritage**|**assets are not**|||**recoignised on**|||**the balance**|**sheet)**||||||||
||||||**This year**|||||||**Last year**||||
|**(i) Explain the reason why heritage**||||||||||||||||
|**assets have not been recognised on**||||||||||||||||
|**the balance sheet.**||||||||||||||||
|**(ii) Describe the significance and**||||||||||||||||
|**nature of heritage assets.**||||||||||||||||
|**(iii) Disclose information that is**||||||||||||||||
|**helpful in assessing the value of**||||||||||||||||
|**heritage assets.**||||||||||||||||
|**(iv) Explain the reason why it is not**||||||||||||||||
|**practicable to obtain a valuation of**||||||||||||||||
|**heritage assets.**||||||||||||||||
|**16.9 Five year summary of heritage assets transactions**||||||||||||||||
||||**2015**||**2014**||**2013**||**2012**|||**2011**||||
||||**£**||**£**||**£**||**£**|||**£**||||
|**Purchases**||||||||||||||||
|Group A||-|--|-|--|-|--|-||--|-||--|||
|Group B||-|--|-|--|-|--|-||--|-||--|||
|Group C||-|--|||||||||||||
|Other||-|--|||||||||||||
|**Donations**||||||||||||||||
|Group A||-|--|-|--|-|--|-||--|-||--|||
|Group B||-|--|-|--|-|--|-||--|-||--|||
|Group C||-|--|-|--|-|--|-||--|-||--|||
|Other||-|--|-|--|-|--|-||--|-||--|||
|**Total additions**||**-**|**--**|**-**|**--**|**-**|**--**|**-**||**--**|**-**||**--**|||
|||||||||||||||||
|**Charge for impairment**||||||||||||||||
|Group A||-|--|-|--|-|--|-||--|-||--|||
|Group B||-|--|-|--|-|--|-||--|-||--|||
|Group C||-|--|-|--|-|--|-||--|-||--|||
|Other||-|--|-|--|-|--|-||--|-||--|||
|**Total charge for impairment**||**-**|**--**|**-**|**--**|**-**|**--**|**-**||**--**|**-**||**--**|||
|||||||||||||||||
|**Disposals**||||||||||||||||
|Group A - carrying amount||-|--|-|--|-|--|-||--|-||--|||
|Group B - carrying amount||-|--|-|--|-|--|-||--|-||--|||
|Group C||-|--|-|--|-|--|-||--|-||--|||
|Other||-|--|-|--|-|--|-||--|-||--|||
|**Total disposals**||**-**|**--**|**-**|**--**|**-**|**--**|**-**||**--**|**-**||**--**|||
|||||||||||||||||
|**Section C**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|
|---|---|---|---|---|---|---|
|
**Note 17 Investmen**
**_Please complete this note if the cha_**
**17.1 Fixed assets investments (p**
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|
**t assets**
**_rity has any investment assets._**
**lease provide for each class of investment)**||||||
||**Cash &**
**cash**
**equivalent**|**s**
**Listed**
**investmen**
**s**|**t**
**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
|Carrying (fair) value at end of year|-
-|-
-
-|-
-
--|-
--|-
--|-
--|
***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**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+**
**Last year:**
**Analysis of investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+**
**17.3 If your charity holds invest**
**(i) Explain the methods and signifi**
**determining the fair value of invest**
**the charity**
**(ii) Name or independent valuer, if**
**qualifications**
**(iii) Provide details of any restricti**
**realise investment property or on t**
**or disposal proceeds**
**(iv) Explain any contractual obliga**
**construction or development of inv**
**repairs, maintenance or enhancem**
**17.4 Please provide a breakdow**
**Analysis of current asset invest**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**
**Total**
**17.5 Guarantees**
**Please provide details and amount**
**to or on behalf of a third party**
**Name of the entity or entities benef**
**guarantees**
**Please explain how the guarantee f**
**aims**
**17.6 Concessionary loans**
**Amount of concessionary loans ma**
**_loans made may be disclosed in aggre_**
**_that such aggregation does not obsure_**
**_information_).**
**Amount of concessionary loans rec**
**_(Multiple loans received may be disclo_**
**_aggregate provided that such aggregat_**
**_obsure significant information)._**
**Terms and conditions eg interest ra**
**provided**
**Value of any concessionary loans w**
**been committed but not taken up a**
**reporting date**
**Amounts payable within 1 year**
**Amounts payable after more than 1**
**Amounts receivable within 1 year**
**Amounts receivable after more tha**
**17.7 Additional information**
**Please provide information about t**
**significance of investments to the c**
**financial position or performance e**
**conditions of loans or the use of he**
**manage financial risk.**
**For all investments measured at fai**
**basis for determining the value, inc**
**assumptions applied when using a**
**technique.**
**Where a charity has provided finan**
**as a form of security, the carrying a**
**the financial asset pledged as secu**
**terms and conditions relating to its**|||**Fair value at year end**
**Cost less impairment**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**Fair value at year end**
**Cost less impairment**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**Fair value at year end**
**Cost less impairment**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**Fair value at year end**
**Cost less impairment**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**Fair value at year end**
**Cost less impairment**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|
|---|---|---|---|---|---|---|---|
|||||||||
||||**Fair value at year end**|**Cost less impairment**||||
||||**£**|**£**||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
||**Cost less im**
**Cost less im**
**ment prope**
**cant assum**
**ment proper**
**applicable,**
**ons on the a**
**he remittanc**
**tions for the**
**estment pro**
**ents**
**n of curren**
**ments**
**of any guara**
**itting from t**
**urthers the c**
**de (****_Multiple_**
**_gate provided_**
**_significant_**
**eived**
**_sed in_**
**_ion does not_**
**te, security**
**hich have**
**t the**
**year**
**n 1 year**
**he**
**harity's**
**g. terms and**
**dging to**
**r value, the**
**luding any**
**valuation**
**cial assets**
**mount of**
**rity and the**
**pledge.**|**pairment)**
**pairment)**
**rties, pleas**
**ptions in**
**ty held by**
**and relevant**
**bility to**
**e of income**
**purchase,**
**perty or for**
**t asset inve**
**ntee made**
**hose**
**harity's**|-
--|-
--||||
||||-
--|||||
||||**Fair value at year end**
**Cost less impairment**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|||||
|||||||||
||||**Fair value at year end**|**Cost less impairment**||||
||||**£**|**£**||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|||||
||||**This year**|**Last year**||||
||||**£**|**£**||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
|||||||||
||||**This year**||**Last year**|||
|||||||||
|||||||||
|||||||||
||||**_Description_**
**This year £**
**Last year £**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|||||
||||**_Description_**||**This year £**|**Last year £**||
||||||-
--|-
--||
||||||-
--|-
--||
||||||-
--|-
--||
||||||-
--|-
--||
|||**_Total_**|||-
--|-
--||
||||**_Description_**
**This year £**
**Last year £**
-
--
-
--
-
--
-
--
-
--
-
--|||||
||||**_Description_**||**This year £**|**Last year £**||
||||||-
--|-
--||
||||||-
--|-
--||
||||||-
--|-
--||
|||**_Total_**|||-
--|-
--||
|||||||||
||||**This year**|**Last year**||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||||**This year**|**Last year**||||
|||||||||
|||||||||
|||||||||
**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.**
|**activities.**||||||
|---|---|---|---|---|---|
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**|**Stock**||**Donated goods**||**Work in**
**progress**|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For**
**resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|
|||||||
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|
|||||||
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|
|**Total this year**
**_Total previous year_**
**18.2 Please specify the carrying**
**any stocks pledged as security fo**|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||**amount of**
**r liabilities**|||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
**Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
_**Please complete this note if the charity has any debtors or prepayments.**_
|**_debtors or prepayments._**||||||
|---|---|---|---|---|---|
|**19.1 Analysis of debtors**|||**This year**||**Last year**|
||||**£**||**£**|
|**Trade debtors**||-|--|-|--|
|**Prepayments and accrued income**||-|1,245.8-|-|--|
|**Other debtors**||-|800.0-|-|--|
||**Total**|-|2,045.8-|-|--|
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
||||**This year**||**Last year**|
|---|---|---|---|---|---|
||||**£**||**£**|
|**Trade debtors**||-|--|-|--|
|**Prepayments and accrued income**||-|--|-|--|
|**Other debtors**||-|--|-|--|
|||-|--|-|--|
||**Total**|-|--|-|--|
**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**
||||**Amounts falling due**|**Amounts falling due**|**Amounts falling due**||**Amounts falling due after**|**Amounts falling due after**|**Amounts falling due after**|**Amounts falling due after**|
|---|---|---|---|---|---|---|---|---|---|---|
||||**within one year**|||||**more than**|**one year**||
||||**This year**||**Last year**|||**This year**||**Last year**|
||||**£**||**£**|||**£**||**£**|
|**Accruals for grants payable**||-|--|-|--||-|--|-|--|
|**Bank loans and overdrafts**||-|--|-|--||-|--|-|--|
|**Trade creditors**||-|--|-|--||-|--|-|--|
|**Payments received on account for contracts or**|||||||||||
|**performance-related grants**||-|--|-|--||-|--|-|--|
|**Accruals and deferred income**||-|--|-|--||-|--|-|--|
|**Taxation and social security**||-|--|-|--||-|--|-|--|
|**Other creditors**||-|3,933-|-||9-|-|--|-|--|
||**Total**|-|3,933-|-||9-|-|--|-|--|
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
||**This year**||**Last year**|**Last year**|**Last year**|
|---|---|---|---|---|---|
|**_Please explain the reasons why income is deferred._**||||||
|||||||
|**_Movement in deferred income account_**|||**This year**||**Last year**|
||||**£**||**£**|
|**Balance at the start of the reporting period**||-|--|-|--|
|**Amounts added in current period**||-|--|-|--|
|**Amounts released to income from previous periods**||-|--|-|--|
|**Balance at the end of the reporting period**||-|--|-|--|
**Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
|**21.1 Movements in recognised provisions and funding commitment during the period**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**|**21.1 Movements in recognised provisions and funding commitment during the period**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**|||
|---|---|---|---|
||**t period**|**This year**
**£**|**Last year**
**£**|
|||-
--|-
--|
|||-
--|-
--|
|||-
--|-
--|
|||-
--|-
--|
|**Balance at the end of the reporting period**
**21.2 Please provide:**
**- a brief description of any obligations on the**
**balance sheet and the expected amount and timing**
**of resulting payments;**
**- an indication of the uncertainties about the**
**amount or timing of those outflows; and**
**- the amount of any expected reimbursement,**
**stating the amount of any asset that has been**
**recognised for that expected reimbursement.**
**21.3 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.**|**This year**|-
- -|-
- -|
|||**Last year**||
|||||
|||||
|||||
||**This year**|**Last year**||
|||||
|||||
|||||
**Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
|**22.1 Please provide information about the significance of**
**financial instruments (eg. debtors, creditors, investments**
**etc) to the charity's financial position or performance, for**
**example, the terms and conditions of loans or the use of**
**hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form**
**of security, the carrying amount of the financial assets**
**pledged as security and the terms and conitions related to**
**its pledge should be given here.**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
**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.**|**Estimate of financial effect**|
|---|---|
|**Please describe any security provided in**||
|**connection to the liability.**||
|||
|||
|||
|||
|**Last year**||
|**Description of item including its legal nature.**|**Estimate of financial effect**|
|**Please describe any security provided in**||
|**connection to the liability.**||
|||
|||
|||
|||
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
## **This year**
|**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:**|||
||**This year**|**Last year**|
|**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**|||
**Section C Notes to the accounts (cont)**
**Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**|**This year**
**£**|**Last year**
**£**|
||-
--|-
--|
||-
--|-
--|
||-
43,015-|-
11,594-|
||-
--|-
--|
|**Total**|-
43,015-|-
11,594-|
**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.**|**This year**
**Last year**|**This year**
**Last year**|
|---|---|---|
||||
||||
||||
**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**_
**This year Last year 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**
**Section C Notes to the accounts (cont)**
**Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_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**
**£**|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
|**_Other funds_**|**N/a**|**N/a**|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total Funds**|||-
--|-
--|-
--|-
--|-
--|-
--|
||||||||||
**Section C Notes to the accounts (cont)**
**Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_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**
**£**|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
|**_Other funds_**|**N/a**|**N/a**|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total Funds**|||-
--|-
--|-
--|-
--|-
--|-
--|
||||||||||
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
|**This year**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to**|**Amount**|
||**income, legal power for its conversion**||
|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**|**Amount**|
||**income, legal power for its conversion**||
|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**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
**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 TRUE 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.**_
||||||**Amounts paid or benefit**|**Amounts paid or benefit**|**value**|**value**|||
|---|---|---|---|---|---|---|---|---|---|---|
||**Legal authority (eg**|**Remuneration**|||**Pension**|**Redundancy**||**Other**||**TOTAL**|
|**Name of trustee**|**order, governing**
**document)**|||**contribution**||**(including**
**loss of**
**office)/ex**|||||
|||||||**gratia**|||||
||||**£**||**£**|**£**||**£**||**£**|
|||-|--|-|--|-
--|-|--|**-**|**--**|
|||-|--|-|--|-
--|-|--|**-**|**--**|
|||-|--|-|--|-
--|-|--|**-**|**--**|
||||||||||**-**|**--**|
|||-|--|-|--|-
--|-|--|||
_**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.**_
## **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)**
_**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.**_
||||||**Amounts paid or benefit**|**Amounts paid or benefit**|**Amounts paid or benefit**|**value**|**value**|||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Remuneration**|||**Pension**|**Redundancy**|||**Other**||**TOTAL**|
||**Legal authority (eg**|||**contribution**|||**(including**|||||
|**Name of trustee**|**order, governing**||||||**loss of**|||||
||**document)**||||||**office)/ex**|||||
||||||||**gratia**|||||
||||**£**||**£**||||**£**||**£**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||||||||||**-**|**--**|
|||-|--|-|--|-|--|-|--|||
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**No trustee expenses have been incurred (True or False)**
|**Type of expenses reimbursed**|||**This year**
**£**|||**Last year**
**£**||
|---|---|---|---|---|---|---|---|
|**Travel**||-||--|-||--|
|**Subsistence**||-||--|-||--|
|**Accommodation**||-||--|-||--|
|**Other (please specify):**||-||--|-||--|
|||-||--|-||--|
||**TOTAL**|-||--|-||--|
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
**There have been no related party transactions in the reporting period (True or False)**
|||||||**Amounts**|
|---|---|---|---|---|---|---|
|**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**|**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)**
|**Name of the trustee**|**Relationship**|**Description of the**|**Amount**|**Balance at**|**Provision for bad**|**Amounts**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||||||
||||||||
||||||||
||||||||
|**_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.**_
**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.**
## **Independent examiner's report**
## **on the accounts**
## **Section A Independent Examiner’s Report**
**Report to the trustees/** Charity Name **members of** Antioch Network Manchester
**On accounts for the year** 31st December 2020 **Charity no** 1182811 **ended (if any)**
**Set out on pages** See separate document (spreadsheet) for Accounts & Notes. (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31/12/2020** .
**Responsibilities and basis** As the charity's trustees, you are responsible for the preparation of the **of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
- _Please delete the words in the brackets if they do not apply._
**Signed:**
**Date:** 26th May 2021
**Name:** Lorna Haines BSc FCA
1
**Oct 2018**
**IER**
## **Relevant professional qualification(s) or body (if any):**
**Address:**
FCA (Fellow of Chartered Accountants), registered with ICAEW.
139 Rosebery Street Manchester M14 4UU
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
None noted.
2
**Oct 2018**
**IER**