## **Trustees’ Annual Report for the period** **From** 1[st] January 2023 **Period start date To** 31st December 2023 **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 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,
Oldhams Estate, Breightmet, Longsight,
Radcliffe, Rochdale, Salford, Wythenshawe
and Manchester City Centre, with more
locations planned for 2024.
Additionally, Antioch churches have run a
recovery group in Bolton, helped people to
learn basic English skills in Longsight and
Rusholme, and helped welcome socially
isolated people in the process.| Page **11** of **11 //** SIGNED TAR Report YearEnding Dec31st2023 AntiochNetworkMCR.doc Statement confirming Para 1.18 Antioch’s Trustees have considered the whether the trustees have Charity Commission guidance on public had regard to the guidance benefit and keep this under review to help issued by the Charity guide its ongoing activities and decisions Commission on public benefit **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
regularly – 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 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.
Many other people 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 **11** of **11 //** SIGNED TAR Report YearEnding Dec31st2023 AntiochNetworkMCR.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 31stDec
2023, Antioch had 9 churches in its
network, located in Manchester (Rusholme,
Wythenshawe, Longsight and Manchester
City Centre), Salford, Bolton (Oldhams and
Breightmet Estates), Radcliffe and
Rochdale.
Each church had established patterns of
meeting, and all have developed bespoke
activities to serve their local communities,
including a recovery group in Bolton, 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 and,
people accessing training and moving
forward in Radcliffe. Through regular
English language classes, City Life Church
Manchester (city centre) has helped
dozens of people from Hong Kong,
Ukraine, Iran and other countries to settle
into life in the UK and integrate into the
communities in which they live.
Antioch continues to run a church-planting
course called REAP, which is for people
outside as well as inside the Network. In
Autumn 2023, we also launched a new
course on church leadership for those
whose congregations have already
launched.
In June 2023, Antioch gathered 123 people
from the UK, Pakistan, India, and Hong
Kong for a weekend away at the Quinta
Retreat centre, Shropshire, to strengthen
community, build vision and equip
churches and their teams.| Page **11** of **11 //** SIGNED TAR Report YearEnding Dec31st2023 AntiochNetworkMCR.doc ## **Additional information (optional)** You may choose to include further statements where relevant about: |Achievements against
objectives set|Para 1.41|Our churches continue to serve their
respective communities, promote the
Christian faith and baptise new Christians.
We have had several baptisms and
reaffirmations of baptismal vows during
2023 including in Radcliffe, Rochdale,
Wythenshawe and Longsight.| |---|---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|Antioch is currently supported by
substantial grant funding, with only limited
additional fundraising required from
supporters and activities. This is reflected
in our financial statements. Through our
church plant leaders we continue to
encourage regular donors who agree to
support our work, as well as some one-off
gifts and some small grants.| |Investment performance
against objectives|Para 1.41|| |Other||| Page **11** of **11 //** SIGNED TAR Report YearEnding Dec31st2023 AntiochNetworkMCR.doc ## **Financial Review** **----- Start of picture text -----**
Review of the charity’s Para 1.21 As of 31 December 2023, we had available
financial position at the end funds of £69,483, which exceeded our
of the period target reserves (see below). This included
restricted funds of £21,000 relating to a
grant received for future youth work within
our network.
Our relationship with the Project Boards
who manage the grants which are our
primary source of funding was under review
at the year end, with the review having
been successfully concluded at the time of
compiling this report. We have no concerns
about our continued ability to rely on their
financial support.
Statement explaining the Para 1.22 The Trustee Board aims to have sufficient
policy for holding reserves reserves at all times to cover:
stating why they are held - Two months’ budgeted spending on
activities covered by our grant funding,
to allow for the time taken to reclaim
these costs through the Manchester
Diocesan Board of Finance; and
- Six months’ budgeted spending on all
other activities not covered by our grant
funding, to allow time for fundraising
activity to cover any income shortfall.
Our reserves policy was last updated in
September 2021 and is subject to regular
review.
Amount of reserves held Para 1.22 At 31 December 2023 we held £48,483 of
unrestricted funds, of which £6,000 was our
designated reserves.
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 None within the next two years.
uncertainties about the
charity continuing as a going A key strategic focus for the Trustees
concern during 2024 will be our plans for
sustainability beyond the term of our main
grants which currently end in 2026.
**----- End of picture text -----**
Page **11** of **11 //** SIGNED TAR Report YearEnding Dec31st2023 AntiochNetworkMCR.doc ## **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|Our primary source of funds is two grants from
the Church Commissioners of the Church of
England which run until 30thJune 2026. The
objective of these grants is to fund the
establishment of new churches within the
Church of England which will become
increasingly self-sufficient by the end of the
grant period. One of the grants has a specific
geographical focus on Rochdale and
surrounding areas.
Our secondary source of income is voluntary
donations from Church Members and other
supporters. Most of these donations are
regular monthly amounts.
Some additional income is generated by
specific activities, such as contributions from
attendees towards the running costs of our
weekends away.| |---|---|---| |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 Trustees maintain a risk register setting
out the key risks to our operations and the
mitigations in place to manage those risks.
The broad risk areas identified are:
1) Leadership, including key man risk,
succession planning and communication
processes;
2) Financial, including fraud, failure or delay
in grant funding, insufficient funds raised
from supporters, unapproved spending
and failure of reporting processes;
3) Church growth, including lack of growth in
church membership or the teams which
lead our church plants and failure to recruit
or retain appropriately skilled staff;
4) Safeguarding, including the risk that
appropriate procedures are not developed
or adhered to;
5) Structural, including cancellation or
suspension of our grant funding due to
relationship breakdown.
(1)| |||| Page **11** of **11 //** SIGNED TAR Report YearEnding Dec31st2023 AntiochNetworkMCR.doc Other Page **11** of **11 //** SIGNED TAR Report YearEnding Dec31st2023 AntiochNetworkMCR.doc ## **Structure, Governance and Management** |**Description of charity’s**
**trusts**:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|Constitution| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|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|Our constitution requires that we have:
●Not less than one or more than two
Trustees appointed by the Board of
Trustees, for terms of three years; plus
●Not less than one or more than two ex-
officio Trustees who are Directors of the
CIO;
●No less than three or more than five
Trustees appointed by the Bishop of
Manchester; and
●Up to two Trustees appointed by the
Standing Committee of the Diocesan
Synod of the Diocese of Manchester.| ## **Additional information (optional)** You may choose to include further statements where relevant about: **----- Start of picture text -----**
●
Policies and
procedures Para 1.51
adopted for
the
induction
and training
of trustees
The
charity’s Para 1.51
organisation
al structure
and any
wider
network
with which
the charity
works
Para 1.51
**----- End of picture text -----**
Page **11** of **11 //** SIGNED TAR Report YearEnding Dec31st2023 AntiochNetworkMCR.doc Relationship with any related parties Other ## **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
St Johns House
155-163 The Rock, Bury
Lancashire BL9 0ND
**----- End of picture text -----**
Page **11** of **11 //** SIGNED TAR Report YearEnding Dec31st2023 AntiochNetworkMCR.doc **----- 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 Please see
Rev Phillip John Secretary 10 [th] December 2018 until description of
2
Rawlings present day Trustee selection
processes above.
Rev Benjamin Robert Chair 23 [rd] March 2019 until
3
Woodfield present day
Rev John Brett 23 [rd] March 2019 until
4
present day
Mr Peter John White 14 [th] February 2019 until
5
present day
Mr Nabeel Masih 1 [st] June 2020 to 26th
6
June 2023
Mr Christie Spurling 1 [st] June 2020 to present
7
day
Ms Rachel Downs Treasurer 6 [th] May 2021 to present
8
day
9 Ms Emily Gray 7 [th] July 2022 to present
day
Notes:
**----- 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 **11** of **11 //** SIGNED TAR Report YearEnding Dec31st2023 AntiochNetworkMCR.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
assets are held and how this
falls within the custodian
charity’s objects|Not Applicable| |Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own
assets|Not Applicable| ## **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 **11** of **11 //** SIGNED TAR Report YearEnding Dec31st2023 AntiochNetworkMCR.doc **Declarations** **The trustees declare that they have approved the trustees’ report above.** **----- Start of picture text -----**
Signed on behalf of the charity’s trustees
Signature(s)
Full name(s) Rev Ben Woodfield
Position (eg Chair of Trustees / Estate
Secretary, Chair, etc) Director
Date
12/09/2024
**----- End of picture text -----**
Page **11** of **11 //** SIGNED TAR Report YearEnding Dec31st2023 AntiochNetworkMCR.doc ||**Charity No**
**1182811**
**01/01/2023**
**To**
**31/12/2023**
Annual accounts for the period
**Antioch Network Manchester**|**Charity No**
**1182811**
**01/01/2023**
**To**
**31/12/2023**
Annual accounts for the period
**Antioch Network Manchester**| |---|---|---| |**Section A**|**Statement of financial activities**|| |**Recommended categories by**
Gu
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1


**_Total_**
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use||**Unrestricted Restricted**
**Endowment Total funds**
**Prior year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
235,144
-
-
235,144
284,635
6,532
-
-
6,532
-
-
-
-
-
-
12,588
-
-
12,588
9,715
-
-
-
-
-
-
-
-
-
-
| |||254,264
-
-
254,264
294,350| |||-
-
-
-
-
233,855
-
-
233,855
241,159
-
-
-
-
-
-
-
-
-
-| |||233,855
-
-
233,855
241,159| |||| |||20,409
-
-
20,409
53,191| |||-
-
-
-
-| |||20,409
-
-
20,409
53,191| |||-
-
-
-
-
21,000
-
21,000
-
-
-
-
-
-
-
-
-
-
-
-
-| |||591
-
21,000
-
20,409
53,191| |||75,804
-
-
75,804
22,613| |||75,213
21,000
-
96,213
75,804| |||| ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_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 all|Guidance Notes
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**£**
**£**
F01
F02
B01
-
-
B02
-
-
B03
-
-
B04
- -
B05
-
-
B06
-
-
B07
29,379 -
B08
-
-
B09
48,483
21,000
B10
77,862
21,000

B11
2,649 -
B12
75,213
21,000
B13
75,213
21,000
B14
- -
B15
-
-
B16
75,213 21,000
B17
-
B18
21,000
B19
75,213
B20
B21
75,213
21,000

Signature
Ben Woodfield|**Unrestricted**
**funds**
**£**
F01
-
-
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
-
-
-
- -|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---| ||||||-
-
-
-| |||-|-|-
-|-| |||-
29,379
-
48,483|-
-
-
21,000|-
-
- 29,379
-
-
-
69,483|| ||||||-
24,890
-
52,877| |||77,862|21,000|-
98,862|77,767| ||||||1,961| |||2,649|-|- 2,649|| ||||||| |||75,213|21,000|-
96,213|75,806| ||||||| |||75,213|21,000|**-**
96,213|75,806| ||||||-
-| |||-
-|-
-|- -
-
-|| ||||||| |||75,213|21,000|-
96,213|75,806| |||-
75,213|21,000|-
21,000
- 75,213
-|| ||||||-
-
75,806| |||75,213|21,000|-
96,213|75,806| |||||Print Name
Ben Woodfield|Date of
approval
6/9/24| CC17a (Excel) 27/09/2024 2 - - 2 - CC17a (Excel) 27/09/2024 3 ## **Section C** ## **Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable TRUE in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) TRUE • and with the Charities Act 2011. 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 support _Not applicable_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _Not applicable_ going concern assumption doubtful; Where accounts are not prepared on a going _Not applicable_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** **----- Start of picture text -----**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes* TRUE
* -Tick as appropriate
No* ü
Please disclose:
**----- End of picture text -----**
_**(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** **----- Start of picture text -----**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* TRUE
* -Tick as appropriate
No* ü
Please disclose:
**----- End of picture text -----**
- _**(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** |Yes*
No*
No material prior
**_Please disclose_**
**_(i) the nature of_**
**_(ii) for each prio_**
**_amount of the c_**
**_affected; and_**
**_(iii) the amount_**
**_earliest prior pe_**|year erro|r have been identified in the reporting period (3.47 FRS 102 SORP).| |---|---|---| ||TRUE
ü|* -Tick as appropriate| ||**_:_**
**_the prior_**
**_r period_**
**_orrection_**
**_of the co_**
**_riod pres_**|**_period error;_**
**_presented in the accounts, the_**
**_for each account line item_**
**_rrection at the beginning of the_**
**_ented in the accounts._**| CC17a (Excel) 27/09/2024 4 ## **Section C Notes to the accounts** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change 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** CC17a (Excel) 27/09/2024 5 CC17a (Exce 2710￿2024 ## **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**
**Support costs**
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.
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.
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
**Contractual income and**
**performance related**
**grants**
**Donated goods**
**Donated services and**
**facilities**
**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).
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).
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.
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.
**Volunteer help**
**Income from interest,**
**royalties and dividends**
**Income from membership**
**subscriptions**|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| |---|---| |**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
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.
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.
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.
**2.3 EXPENDITURE AND LIABILITIES**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
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.
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.
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
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.
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.
**Stocks and work in**
**progress**
**Debtors**
**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**Basic financial**
**instruments**
**Settlement of insurance**
**claims**
**Investment gains and**
**losses**
**Liability recognition**
**Governance and support**
**costs**
**Tangible fixed assets for**
**use by charity**
**Investments**|Yes
No
N/a
TRUE
Yes
No
N/a
TRUE
Yes
No
N/a
TRUE
ü
ü
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| |---|---| **----- Start of picture text -----**
The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
Current asset equivalents with a maturity date less than one year. These include cash on deposit and cash
investments 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. TRUE
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
TRUE
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
**Section C Notes to the accounts (cont)** **Note 3 Analysis of income** **----- Start of picture text -----**
funds income funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 77,012 - - 77,012 61,992
and legacies: Gift Aid 13,264 - - 13,264 11,461
Legacies - - - - -
General grants provided by government/other 144,868 - - 144,868 211,182
Membership subscriptions and sponsorships - - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 235,144 - - 235,144 284,635
Charitable Church Weekend
activities: 6,532 - - 6,532 -
- - - - -
- - - - -
Other - - - - -
Total 6,532 - - 6,532 -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - [ - ] -
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income 12,588 - - 12,588 9,715
Other - - - - -
Total 12,588 - - [ 12,588 ] 9,715
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - [ - ] -
Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held - - - - -
Gain on disposal of a programme related - - - - -
Royalties from the exploitation of intellectual - - - - -
Other - - - - -
Total - - - [ - ] -
TOTAL INCOME 254,264 - - 254,264 294,350
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
**----- End of picture text -----**
CC17a (Excel) 27/09/2024 15 ## **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**£**
-
-
-
-
**Total**
-
**Last year**
**£**
-
-
-
-
**Total**
-
**This year**
**This year**
**Last year**
**Description**
**Last year**
**Description**| |---|---| CC17a (Excel) 27/09/2024 16 ## **Section C Notes to the accounts (cont)** **----- Start of picture text -----**
Note 5 Donated goods, facilities and services
This year Last year
£ £
Seconded staff - -
Use of property - -
Other - -
- -
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
**----- End of picture text -----**
CC17a (Excel) 27/09/2024 17 **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** **----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising 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 1,230 - - 1,230 1,035 - - 1,035
Employment costs 117,195 - - 117,195 160,461 - - 160,461
Teaching resources 25,774 - - 25,774 11,695 - - 11,695
Rent 37,387 - - 37,387 35,014 - - 35,014
Insurance 1,866 - - 1,866 1,826 - - 1,826
Travel expenses 5,305 - - 5,305 5,117 - - 5,117
Refreshments and other 10,449 - - 10,449 6,046 - - 6,046
Charitable donations 16,704 - - 16,704 2,740 - - 2,740
Recruitment and marketing 120 - - 120 397 - - 397
Phone, IT and office costs 17,825 - - 17,825 16,828 - - 16,828
- - - - - - - -
Total expenditure on charitable
activities 233,855 - - 233,855 241,159 - - 241,159
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
- - - - - - - -
**----- End of picture text -----**
CC17a (Excel) 27/09/2024 18 **----- Start of picture text -----**
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 233,855 - - 233,855 241,159 - - 241,159
Other information:
Analysis of expenditure on charitable activities
This year Last year
Activity or programme Activities Grant Support Total this Activities Grant Support Total last
£ £ £ £ £ £ £ £
Activity 1 - - - - - - - -
Activity 2 - - - - - - - -
Other - - - - - - - -
Total - - - - - - - -
**----- End of picture text -----**
CC17a (Excel) 27/09/2024 19 ## **Section C Notes to the accounts (cont)** ## **Note 7 Extraordinary items** _**Please explain the nature of each extraordinary item occurring in the period.**_ |**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary items**
**Description**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -| |---|---| ||- -| CC17a (Excel) 27/09/2024 20 ## **Section C Notes to the accounts** ## **Note 8 Funds received as agent** ## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_ **----- Start of picture text -----**
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
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
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
CC17a (Excel) 27/09/2024 21 ## **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** **----- Start of picture text -----**
Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
**----- End of picture text -----**
|Governance
Other
**Total**
**Support cost**
**(examples)**
**Last year**|**Raising funds**
**Activity 1**
**Activity 2**
**Activity 3**
**Grand total**
**Basis of allocation**
**£**
**£**
**£**
**£**
**£**
**(Describe method)**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -| |---|---| _**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ CC17a (Excel) 27/09/2024 22 ## **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).**_ |**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**
**Independent examiner’s fees**|**This year**
**Last year**
**£**
**£**
250 250
- -
- -
- -
| |---|---| CC17a (Excel) 27/09/2024 23 ## **Section C** ## **Notes to the accounts** **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_ ## **11.1 Staff Costs** |**This year:**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**
**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**
**Other employee benefits**
**Total staff costs**|**This year**
**£**
107,347
1,735
2,518
-| |---|---| ||111,600| ||| **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 (excludin pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no su please enter 'true' in the box provided.**_ **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** **TR** |**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees, see**
**Note 28.**
**£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**
**Band**|**This year**
-
-
-
-
-
**This year**
**£**
27,447

**Number of**| |---|---| CC17a (Excel) 27/09/2024 24 ## **11.2 Average head count in the year** **The parts of the charity in which the employees work** **----- Start of picture text -----**
This year
Number
Fundraising -
Charitable Activities 8
Governance -
Other -
Total 8
**----- End of picture text -----**
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ **Please explain the nature of the payment** **Please state the legal authority or reason for making the payment** **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)**|**This year**
**£**
-| |---|---| CC17a (Excel) 27/09/2024 25 ## **11.4 Redundancy payments** ## _**Please complete if any redundancy or termination payment is made in the period.**_ **Total amount of payment The nature of the payment (cash, asset etc.)** **The extent of redundancy funding at the balance sheet date** **Please state the accounting policy for any redundancy or termination payments** **----- Start of picture text -----**
This year
£
-
This year
£
-
**----- End of picture text -----**
CC17a (Excel) 27/09/2024 26 ## **(cont)** **----- Start of picture text -----**
Last year
£
152,077
4,187
4,197
-
160,461
**----- End of picture text -----**
_**ng employer uch transactions,**_ **----- Start of picture text -----**
UE
employees
Last year
-
-
-
-
-
Last year
£
28,144
**----- End of picture text -----**
CC17a (Excel) 27/09/2024 27 **Last year Number** - 8 - - 8 **----- Start of picture text -----**
Last year
£
-
**----- End of picture text -----**
CC17a (Excel) 27/09/2024 28 **----- Start of picture text -----**
Last year
£
-
Last year
£
-
**----- End of picture text -----**
CC17a (Excel) 27/09/2024 29 ## **Section C Notes to the accounts** ## **(cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** ## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ |**Please explain the basis for allocating the liability and expense**
**of defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**
**Amount of contributions recognised in the SOFA as an expense**|**This year**
**Last year**
**£**
**£**
2,518 4,197
The defined contribution pension scheme is
operated by Manchester Diocese, who also cover 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 multi-employer plan. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details** CC17a (Excel) 27/09/2024 30 ## **Section C Notes to the accounts (** ## **Note 13 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a mat charitable activities undertaken.**_ ## **This year:** **13.1 Analysis of grants paid (included in cost of charitable activities)** **----- Start of picture text -----**
Analysis Grants to Grants to individuals Support costs
£
Activity or project 1 - - -
Activity or project 2 - - -
Activity or project 3 - - -
Activity or project 4 - - -
Total - - -
**----- End of picture text -----**
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.2 Grants made to institutions** |**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_Yes_**
**_No_**| |---|---|---| |||| |**Names of institution**|**Purpose**|| |||| |||| |||| |||| |||| |||| |||| |||| |||| |||| |**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**||| _**TOTAL GRANTS PAID**_ CC17a (Excel) 27/09/2024 31 CC17a (Excell 32 2710912024 ## **Last year:** **----- Start of picture text -----**
13.3 Analysis of grants paid (included in cost of charitable activities)
Analysis Grants to Grants to individuals Support costs
£
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
My charity has made grants to particular institutions that are material in the
Yes
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
**----- End of picture text -----**
**Names of institution Purpose** ## _**Total grants to institutions in reporting period**_ ## _**Other unanalysed grants**_ _**TOTAL GRANTS PAID**_ CC17a (Excel) 27/09/2024 33 ## **(cont)** ## _**terial part of the**_ **----- Start of picture text -----**
Total
£
-
-
-
-
-
**----- End of picture text -----**
_**Please provide details of charity's URL. Provide details below**_ **Total amount of grants paid £** - - - - - - - - - - **-** - - CC17a (Excel) 27/09/2024 34 CC17a (Excell 35 2710912024 **Total £ - - - - -** _**Please provide details of charity's URL. Provide details**_ **Total amount of** - - - - - - - - - - **-** - - CC17a (Excel) 27/09/2024 36 ## **Section C Notes to the accounts (cont** **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ ## **14.1 Cost or valuation** |||**Freehold land**
**buildings**
**£**|**&**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**| |---|---|---|---|---|---| |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||SL or RB|SL or RB| |||Line or Reducing|||| |||Balance)|||| ||**** 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|||-|-|-| CC17a (Excel) 27/09/2024 37 ## **14.4 Impairment** _**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ _**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **14.5 Revaluation** _**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.**_ - _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; indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for r percentage annual deduction._ CC17a (Excel) 27/09/2024 38 ## **t)** **----- Start of picture text -----**
Fixtures, fittings Total
and equipment
£ £
- -
- -
- -
- -
- -
- -
SL or RB SL or RB
- -
- -
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
CC17a (Excel) 27/09/2024 39 **----- Start of picture text -----**
This year Last year
- -
This year Last year
£ £
- -
- -
**----- End of picture text -----**
_RB = reducing balance). Also please reducing balance, what is the_ CC17a (Excel) 27/09/2024 40 ## **Section C Notes to the accounts (cont** ## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ ## **15.1 Cost or valuation** |**15.1 Cost or valuation**||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |||**Research &**
**development**
**£**|||**Patents and**
**trademarks**
**£**|**Other**
**£**||**Total**
**£**||| |At beginning of the year||||-|-||-||-|| |Additions||||-|-||-||-|| |Disposals||||-|-||-||-|| |Revaluations||||-|-||-||-|| |Transfers *||||-|-||-||-|| |At end of the year||||-|-||-||-|| |**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**_ CC17a (Excel) 27/09/2024 41 **----- Start of picture text -----**
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.
**----- End of picture text -----**
CC17a (Excel) 27/09/2024 42 ## _**(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._ CC17a (Excel) 27/09/2024 43 ## **Section C Notes to the accounts** ## **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** **(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**
**1**
**£**|**asset**|
**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**| |---|---|---|---|---|---|---| |At beginning of the year|||-|-|-|-| |Additions|||-|-|-|-| |Disposals|||-|-|-|-| |Revaluations|||-|-|-|-| |Transfers *|||-|-|-|-| |At end of the year|||-|-|-|-| |**16.3 Depreciation and**|**impairments**|||||| ||****Basis**|||||| ||**** Rate**|||||| |||||||| |At beginning of the year|||-|-|-|-| |Disposals|||-|-|-|-| |Depreciation|||-|-|-|-| |Impairment|||-|-|-|-| |Transfers*|||-|-|-|-| |At end of year|||-|-|-|-| CC17a (Excel) 27/09/2024 44 ## **16.4 Net book value** Net book value at the beginning of the - - - - year Net book value at the end of the year - - - - CC17a (Excel) 27/09/2024 45 **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** _**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 valu**|**16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valu**|**16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valu**|**16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valu**| |---|---|---|---| ||**At valuation**||| ||**Group A**||| ||**£**||| |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** CC17a (Excel) 27/09/2024 46 **(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.** CC17a (Excel) 27/09/2024 47 ## **16.9 Five year summary of heritage assets transactions** **----- Start of picture text -----**
2015 2014 2013 2012
£ £ £ £
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 - - - -
**----- End of picture text -----**
CC17a (Excel) 27/09/2024 48 ## **(cont)** **Last year** **Total £** - - - - - - Straight Line ("SL") or Reducing Balance ("RB") - - - - - - CC17a (Excel) 27/09/2024 49 - - CC17a (Excel) 27/09/2024 50 **Last year** ## **uation** |**At**|**cost Group**|**cost Group**|**Total**|**Total**| |---|---|---|---|---| ||**B**|||| ||**£**||**£**|| |||-||-| |||-||-| |||-||-| |||-||-| |||-||-| |||-||-| ## **Last year** CC17a (Excel) 27/09/2024 51 CC17a (Excell 52 2710912024 **2011 £** - - - - - - **-** - - - - **-** - - - - **-** CC17a (Excel) 27/09/2024 53 ## **Section C** ## **Notes to the accounts** **Note 17 Investment assets** _**Please complete this note if the charity has any investment assets.**_ ## **17.1 Fixed assets investments (please provide for each class of investment)** |**Cash & cash**
**equivalents**
Carrying (fair) value at beginning of
period
-
**Add:**additions to investments during
period*
-
**Less:**disposals at carrying value
-
**Less: impairments**
-
**Add: Reversal of impairments**
-
**Add/(deduct):**transfer in/(out) in the
period
-
**Add/(deduct):**net gain/(loss) on
revaluation
-
Carrying (fair) value at end of year
-
***Please specify additions resulting from**
**acquisitions through business combinations, if**
**any.**|**Cash & cash**
**equivalents**
-
-
-
-
-
-
-|
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investments**
- - -
- - -
- - -
- - -
- - -
- - -
- - -| |---|---|---| ||-|- - -| |||| _**Please note that Fair Value in this context is the amount for which an asset could be exchanged willing parties in an arm's length transaction. For traded securities, the fair value is the value of London Stock Exchange Daily Official List or equivalent. For other assets where there is no ma it is the trustees' or valuers' best estimate of fair value.**_ ## **17.2 Please provide a breakdown of investments shown above agreeing with the balan differentiating between those held at fair value and those held at cost less impairment.** |**This year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Social investments**
**Other investments**|**Fair value at year end**
**£**
-
-
-
-
-| |---|---| CC17a (Excel) 27/09/2024 54 ## **Total** **Grand total (Fair value at year end+Cost less impairment)** **----- Start of picture text -----**
-
**----- End of picture text -----**
## **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+Cost less impairment)** **Fair value at year end £** - - - - - - ## **17.3 If your charity holds investment properties, please complete the following note:** **This year** **(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity** **(ii) Name or independent valuer, if applicable, and relevant qualifications** **(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds** **(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements** ## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing w** |**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Analysis of current asset investments**|-
-
-
-
**This year**
**£**| |---|---| CC17a (Excel) 27/09/2024 55 |**17.5 Guarantees**
**Other investments**
**Total**|-| |---|---| ||-| ||| **This year Please provide details and amount of any guarantee made to or on behalf of a third party Name of the entity or entities benefitting from those guarantees Please explain how the guarantee furthers the charity's aims** CC17a (Excel) 27/09/2024 56 ## **17.6 Concessionary loans** _**Description**_ **Amount of concessionary loans made (** _**Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information**_ **).** _**Total Description**_ **Amount of concessionary loans received** _**(Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information). Total**_ **This year Terms and conditions eg interest rate, security provided Value of any concessionary loans which have been committed but not taken up at the reporting date Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year 17.7 Additional information This year** **Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.** **For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.** CC17a (Excel) 27/09/2024 57 **Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.** CC17a (Excel) 27/09/2024 58 ## **(cont)** **----- Start of picture text -----**
Other Total
- -
- -
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
_**d between knowlegable and f the security quoted on the arket price on a traded market,**_ ## **nce sheet row B04** **----- Start of picture text -----**
Cost less impairment
£
-
-
-
-
-
**----- End of picture text -----**
CC17a (Excel) 27/09/2024 59 **----- Start of picture text -----**
-
-
**----- End of picture text -----**
**----- Start of picture text -----**
Cost less impairment
£
-
-
-
-
-
-
-
**----- End of picture text -----**
**----- Start of picture text -----**
Last year
**----- End of picture text -----**
## **with the balance sheet.** **----- Start of picture text -----**
Last year
£
-
-
-
-
**----- End of picture text -----**
CC17a (Excel) 27/09/2024 60 **----- Start of picture text -----**
-
-
Last year
**----- End of picture text -----**
CC17a (Excel) 27/09/2024 61 **----- Start of picture text -----**
This year £ Last year £
- -
- -
- -
- -
- -
This year £ Last year £
- -
- -
- -
- -
Last year
Last year
**----- End of picture text -----**
CC17a (Excel) 27/09/2024 62 CC17a (Excell 63 2710912024 ## **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.** |**18.1 Please state the carrying amount of stock and work in progress analysed between**
**activities.**|**unt of stock and work in progress analysed between**|**unt of stock and work in progress analysed between**| |---|---|---| |**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - -**
**-**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - -**
**-**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - -**
**-**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**Stock**
**Donated goods**
**Work in**
**progress**
**This year**
**Last year**
**£**
**£**
**18.2 Please specify the carrying amount of any**
**stocks pledged as security for liabilities**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
**Stock**
**Donated goods**
**Work in**
**progress**|| ||-|- - - -| |||- - - -
**This year**
**Last year**
**£**
**£**
| CC17a (Excel) 27/09/2024 64 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**|| |---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**Last year**
**£**
**£**
- -
- -
29,379 24,890| ||29,379 24,890| _**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**||-|-|| CC17a (Excel) 27/09/2024 65 ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**20.1 Analysis of creditors**||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |||**Amounts**|**falling due**|||||**within**|
**Amounts falling due after**|||| ||||**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**||2,649||||||1,961||-|-|| ||**Total**|2,649||||||1,961||-|-|| ## **20.2 Deferred income** _**Please complete this note if the charity has deferred income.**_ _**Please explain the reasons why income is deferred.**_ _**Movement in deferred income account**_ **Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period** |**_ncome._**|| |---|---| |**This year**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
**Last year**| ||- -| CC17a (Excel) 27/09/2024 66 ## **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**
**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**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**
**This year**
**Balance at the start of the reporting period**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -| |---|---| ||- -| ||**Last year**
**Last year**| CC17a (Excel) 27/09/2024 67 ## **Section C Notes to the accounts (cont)** ## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** ||**This year**|**Last year**| |---|---|---| |**22.1 Please provide information about the significance of**
**financial instruments (eg. debtors, creditors, investments**
**etc) to the charity's financial position or performance, for**
**example, the terms and conditions of loans or the use of**
**hedging to manage financial risk.**||| |||| |**22.2 If the charity has provided financial assets as a form of**
**security, the carrying amount of the financial assets pledged**
**as security and the terms and conitions related to its pledge**
**should be given here.**||| CC17a (Excel) 27/09/2024 68 ## **Section C Notes to the accounts (cont)** **Note 23 Contingent liabilities and contingent assets** ## **23.1 Contingent liabilities** **Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.** **----- Start of picture text -----**
This year
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
Last year
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
**----- End of picture text -----**
## **23.2 Contingent assets** **Where the charity has contingent assets, please complete the following section when their existence is probable** |**This**|**year**|||||||| |---|---|---|---|---|---|---|---|---| |||**Description**|**of**|**item**|**Estimate**|**of**|**financial**|**effect**| |||||||||| |||||||||| |||||||||| |||||||||| |**Last**|**year**|||||||| |||**Description**|**of**|**item**|**Estimate**|**of**|**financial**|**effect**| |||||||||| |||||||||| |||||||||| **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:** ||**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**||| CC17a (Excel) 27/09/2024 69 ## **Section C Notes to the accounts (cont)** |**Note 24**
**Cash at bank and in hand**
**Other**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**|**This year**
**Last year**
**£**
**£**
-
-
-
-
69,483
52,877
-
-| |---|---| ||69,483
52,877| CC17a (Excel) 27/09/2024 70 ## **Section C Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** ||**This year**|**Last year**| |---|---|---| |**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.**||| CC17a (Excel) 27/09/2024 71 **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**_ |**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**|**This year**
**Last year**| |---|---| CC17a (Excel) 27/09/2024 72 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ **----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE
Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Lauderdale Trust R Youth Ministry on Estates Side - - - 21,000 - 21,000
General Funds UR 75,804 254,264 - 233,855 - 21,000 - 75,213
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 75,804 254,264 - 233,855 - - 96,213
**----- End of picture text -----**
CC17a (Excel) 27/09/2024 73 ## **Section C Notes to the accounts (cont)** **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ **----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General Funds UR 22,613 294,350 - 241,159 - - 75,804
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 22,613 294,350 - 241,159 - - 75,804
**----- End of picture text -----**
CC17a (Excel) 27/09/2024 74 **Section C Notes to the accounts (** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** ## **This year** **----- Start of picture text -----**
Reason for transfer and where endowment is converted to income,
legal power for its conversion
Between unrestricted and Income received in 2022 should have been classified as Restricted
restricted funds Funding.
Between endowment and
restricted funds
Between endowment and
unrestricted funds
**----- End of picture text -----**
## **Last year** |Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
**This year**
**Planned use**
**Last year**
**Planned use**
**27.4 Designated funds**|**Purpose of the designation**
**Purpose of the designation**
**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**| |---|---| CC17a (Excel) 27/09/2024 75 CC17a (Excell 76 2710912024 ## **(cont)** **----- Start of picture text -----**
Amount
21000
**----- End of picture text -----**
**----- Start of picture text -----**
Amount
**----- End of picture text -----**
**----- Start of picture text -----**
Amount
**----- End of picture text -----**
**Amount** CC17a (Excel) 27/09/2024 77 **(co** ## **Section C** ## **Notes to the accounts** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in gu of such transactions should be provided in this note. If there are no transactions to report, please ente "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 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 le remuneration or other benefits paid to a trustee by the charity or any institution or company connected**_ **----- Start of picture text -----**
Amounts paid or benefit
Legal authority (eg Remuneration Pension Redundancy
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £
- - -
- - -
- - -
- - -
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **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 le remuneration or other benefits paid to a trustee by the charity or any institution or company connected**_ **Amounts paid or benefit** CC17a (Excel) 27/09/2024 78 **----- Start of picture text -----**
Remuneration Pension Redundancy
Legal authority (eg contribution (including
Name of trustee order, governing loss of
document) office)/ex
gratia
£ £
- - -
- - -
- - -
- - -
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_**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 b note. If there are no transactions to report, please enter “True” in the box below. If there are transaction enter "False".**_ **No trustee expenses have been incurred (True or False)** **----- Start of picture text -----**
This year
Type of expenses reimbursed
£
Travel
-
Subsistence
-
Accommodation
-
Other (please specify): -
-
TOTAL
-
Please provide the number of trustees reimbursed for expenses or who had
expenses paid by the charity
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## **28.3 Transaction(s) with related parties** CC17a (Excel) 27/09/2024 79 _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related part interest, including where funds have been held as agent for related parties. If there are no such transac 'true' in the box provided.**_ ## **This year** ## **There have been no related party transactions in the reporting period (True or False)** **----- Start of picture text -----**
Name of the trustee Relationship Description of the Balance at Provision for
Amount
or related party to charity transaction(s) period end at 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.
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CC17a (Excel) 27/09/2024 80 ## **Last year** ## **There have been no related party transactions in the reporting period (True or False)** **----- Start of picture text -----**
Name of the trustee Relationship Description of the Amount Balance at Provision for
£ £ £
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.
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_**For any related party, please provide details of any guarantees given or received.**_ CC17a (Excel) 27/09/2024 81 ## **ont)** ## _**uidance notes) details er “True” in the box or**_ **----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**egal authority for, any d with it.**_ **----- Start of picture text -----**
value
Other TOTAL
£ £
-
-
- -
- -
- -
**----- End of picture text -----**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**egal authority for, any d with it.**_ **----- Start of picture text -----**
value
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CC17a (Excel) 27/09/2024 82 |**Other**|**Other**|**TOTAL**||| |---|---|---|---|---| |**£**||**£**||| ||-||**-**|| ||-||**-**|| ||-||**-**|| ||-||**-**|| _**be provided in this ns to report, please**_ _**TRUE**_ **Last year £** - - - - - - CC17a (Excel) 27/09/2024 83 ## _**ty has a material ctions, please enter**_ **----- Start of picture text -----**
TRUE
Amounts
written off
bad debts
during
d end
reporting
period
£
**----- End of picture text -----**
CC17a (Excel) 27/09/2024 84 **----- Start of picture text -----**
TRUE
bad debts Amounts
£
**----- End of picture text -----**
CC17a (Excel) 27/09/2024 85 ## **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees/ members of** **Antioch Network Manchester** **On accounts for the 31 December 2023 year ended Set out on pages** **Charity no (if any) 1182811** **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. - It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. - **Basis of independent** My examination was carried out in accordance with general Directions given by **examiner’s statement** the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. - **Independent** In connection with my examination, no matter has come to my attention **examiner's** 1. which gives me reasonable cause to believe that in, any material respect, the **statement** requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act - have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **Signed:** **Date: 20[th] September 2024** **Name: Fiona Norton** **IER** 1 **Relevant professional qualification(s) or body (if any):** **Address:** **150 Lock Lane** **Partington Manchester M31 4PW** ## **Section B Disclosure** Only complete if the examiner needs to highlight material problems (E.g. Accounting records have not been kept in accordance with section 386 of the Companies Act 2006; the accounts do not accord with the accounting records; any material expenditure or action which appears not to be in accordance with the trusts of the charity; any failure to be provided with information and explanation by any past or present trustee, officer or employee; and in the case of accruals accounts any material inconsistency between the accounts and the trustees’ annual report, and in the case of a charitable company with the director’s report.) **IER** 2