2021-12-31-accounts - Palyul Tibetan Buddhist Society

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Section C: Notes to the accounts Trustees’ annual report for the period

Period start date 0 1 0 1 2 1 Period end date 3 1 1 2 2 1

Charity name PALYUL TIBETAN BUDDHIST SOCIETY

Charity No (if any)

1 1 8 3 3 5 3

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	to maintain a temple and establish a Buddhist community of all sentient beings.
Summary of the main activities in relation to those purposes for the public beneft, in particular, the activities, projects or services identifed in the accounts.	Para 1.17 and 1.19	Palyul Tibetan Buddhist Society in London endeavors to share the teaching of the Buddha to all those who seek the knowledge and the truth of the Buddha Dharma, to promote our community, and to provide the general welfare and service to guide the activities which strengthen our faith in the Buddha and advance our learning in the Dharma
Statement confrming whether the trustees have had regard to the guidance issued by the Charity Commission onpublic beneft	Para 1.18	We confirm the trustees have had regard to the guidance issued by the chartity commission on public benefit

Additional information (optional)

You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38
Policy on social investment including program related investment	Para 1.38
Contribution made by volunteers	Para 1.38
Other

Charity Accounts templates – Trustees’ annual report for the period

October 2016

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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 benefciaries and any wider benefts to society as a whole.	Para 1.20	3 online teaching courses per week about Buddha Dharma

Additional information (optional)

You may choose to include further statements where relevant about:

	SORP reference
Achievements against objectives set	Para 1.41
Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41
Other

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Financial Review

	SORP reference
Review of the charity’s fnancial position at the end of the period	Para 1.21	Reviewed
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The reserves are for Guru’s London teaching trips, books, prints and Puja services
Amount of reserves held	Para 1.22	£2648
Reasons for holding zero reserves	Para 1.22	n/a
Details of fund materially in defcit	Para 1.24	n/a
Explanation of any uncertainties about the charity continuing as a goingconcern	Para 1.23	n/a

Additional information (optional)

You may choose to include further statements where relevant about:

	SORP reference
The charity’s principal sources of funds (including any fundraising)	Para 1.47
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
Other

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Structure, Governance and Management

Description of charity’s trusts:	SORP reference
Type of governing document (trust deed,royal charter)	Para 1.25	trust deed
How is the charity constituted? (e.gunincorporated 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	The trustees have faith in Dharma

Additional information (optional)

You may choose to include further statements where relevant about:

	SORP reference
Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charityworks	Para 1.51
Relationship with any related parties	Para 1.51
Other

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Reference and Administrative details

Charity name	PALYUL TIBETAN BUDDHIST SOCIETY
Other name the charity uses
Registered charity number	1183353
Charity’s principal address	59 Stock Street London E13 0BX

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year
Wei Wang	Yes	wholeyear
Zhan Huang	Yes	wholeyear
Shuo Zhao	Yes	wholeyear

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Reference and Administrative details (cont)

Corporate trustees – names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name	Dates acted if not for whole year

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Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of adviser Name Address

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

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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)
SHUO ZHAO
Full name(s)
Position (eg Secretary, Trustee
Chair, etc)
Date
06/08/2022
----- End of picture text -----

Charity Accounts templates – Trustees’ annual report for the period

October 2016

PALYUL TIBETAN BUDDHIST SOCIETY

Period end date 12/31/2021

Period start date

Charity No 1183353 Company No Annual accounts for the period 1/1/2021 To date

Section A Statement of financial activities (including summary income and expenditure account)

Recommended categories by activity Guidance Not Total funds £ £ £ £ £ Income (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 280 - - 280 2,567 Charitable activities S02 - - - - - Other trading activities S03 - - - - - Investments S04 - - - - - Separate material item of income S05 - - - - - Other S06 - - - - - *Total* S07 280 - - 280 2,567 Expenditure (Notes 6) Expenditure on: Raising funds S08 - - - - - Charitable activities S09 80 - - 80 120 Separate material expense item S10 Other S11 - - - - - *Total* S12 80 - - 80 120 S13 200 - - 200 2,447 Tax payable S14 - - - - - S15 200 - - 200 2,447 S16 - - - - - Net income/(expenditure) S17 200 - - 200 2,447 S18 - - - - Transfers between funds S19 - - - - - S20 - - - - - Other gains/(losses) S21 - - - - - *Net movement in funds* S22 200 - - 200 2,447 Total funds brought forward S23 - - - - - *Total funds carried forward* S24 200 - - 200 2,447 Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before tax for the reporting period Net income/(expenditure) after tax before investment gains/ (losses) Net gains/(losses) on investments Extraordinary items Other recognised gains/(losses): Gains and losses on revaluation of fxed assets for the charity’s own use *Reconciliation* *of funds:*	Recommended categories by activity Guidance Not Total funds £ £ £ £ £ Income (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 280 - - 280 2,567 Charitable activities S02 - - - - - Other trading activities S03 - - - - - Investments S04 - - - - - Separate material item of income S05 - - - - - Other S06 - - - - - *Total* S07 280 - - 280 2,567 Expenditure (Notes 6) Expenditure on: Raising funds S08 - - - - - Charitable activities S09 80 - - 80 120 Separate material expense item S10 Other S11 - - - - - *Total* S12 80 - - 80 120 S13 200 - - 200 2,447 Tax payable S14 - - - - - S15 200 - - 200 2,447 S16 - - - - - Net income/(expenditure) S17 200 - - 200 2,447 S18 - - - - Transfers between funds S19 - - - - - S20 - - - - - Other gains/(losses) S21 - - - - - *Net movement in funds* S22 200 - - 200 2,447 Total funds brought forward S23 - - - - - *Total funds carried forward* S24 200 - - 200 2,447 Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before tax for the reporting period Net income/(expenditure) after tax before investment gains/ (losses) Net gains/(losses) on investments Extraordinary items Other recognised gains/(losses): Gains and losses on revaluation of fxed assets for the charity’s own use *Reconciliation* *of funds:*	Recommended categories by activity Guidance Not Total funds £ £ £ £ £ Income (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 280 - - 280 2,567 Charitable activities S02 - - - - - Other trading activities S03 - - - - - Investments S04 - - - - - Separate material item of income S05 - - - - - Other S06 - - - - - *Total* S07 280 - - 280 2,567 Expenditure (Notes 6) Expenditure on: Raising funds S08 - - - - - Charitable activities S09 80 - - 80 120 Separate material expense item S10 Other S11 - - - - - *Total* S12 80 - - 80 120 S13 200 - - 200 2,447 Tax payable S14 - - - - - S15 200 - - 200 2,447 S16 - - - - - Net income/(expenditure) S17 200 - - 200 2,447 S18 - - - - Transfers between funds S19 - - - - - S20 - - - - - Other gains/(losses) S21 - - - - - *Net movement in funds* S22 200 - - 200 2,447 Total funds brought forward S23 - - - - - *Total funds carried forward* S24 200 - - 200 2,447 Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before tax for the reporting period Net income/(expenditure) after tax before investment gains/ (losses) Net gains/(losses) on investments Extraordinary items Other recognised gains/(losses): Gains and losses on revaluation of fxed assets for the charity’s own use *Reconciliation* *of funds:*	Recommended categories by activity Guidance Not Total funds £ £ £ £ £ Income (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 280 - - 280 2,567 Charitable activities S02 - - - - - Other trading activities S03 - - - - - Investments S04 - - - - - Separate material item of income S05 - - - - - Other S06 - - - - - *Total* S07 280 - - 280 2,567 Expenditure (Notes 6) Expenditure on: Raising funds S08 - - - - - Charitable activities S09 80 - - 80 120 Separate material expense item S10 Other S11 - - - - - *Total* S12 80 - - 80 120 S13 200 - - 200 2,447 Tax payable S14 - - - - - S15 200 - - 200 2,447 S16 - - - - - Net income/(expenditure) S17 200 - - 200 2,447 S18 - - - - Transfers between funds S19 - - - - - S20 - - - - - Other gains/(losses) S21 - - - - - *Net movement in funds* S22 200 - - 200 2,447 Total funds brought forward S23 - - - - - *Total funds carried forward* S24 200 - - 200 2,447 Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before tax for the reporting period Net income/(expenditure) after tax before investment gains/ (losses) Net gains/(losses) on investments Extraordinary items Other recognised gains/(losses): Gains and losses on revaluation of fxed assets for the charity’s own use *Reconciliation* *of funds:*	Recommended categories by activity Guidance Not Total funds £ £ £ £ £ Income (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 280 - - 280 2,567 Charitable activities S02 - - - - - Other trading activities S03 - - - - - Investments S04 - - - - - Separate material item of income S05 - - - - - Other S06 - - - - - *Total* S07 280 - - 280 2,567 Expenditure (Notes 6) Expenditure on: Raising funds S08 - - - - - Charitable activities S09 80 - - 80 120 Separate material expense item S10 Other S11 - - - - - *Total* S12 80 - - 80 120 S13 200 - - 200 2,447 Tax payable S14 - - - - - S15 200 - - 200 2,447 S16 - - - - - Net income/(expenditure) S17 200 - - 200 2,447 S18 - - - - Transfers between funds S19 - - - - - S20 - - - - - Other gains/(losses) S21 - - - - - *Net movement in funds* S22 200 - - 200 2,447 Total funds brought forward S23 - - - - - *Total funds carried forward* S24 200 - - 200 2,447 Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before tax for the reporting period Net income/(expenditure) after tax before investment gains/ (losses) Net gains/(losses) on investments Extraordinary items Other recognised gains/(losses): Gains and losses on revaluation of fxed assets for the charity’s own use *Reconciliation* *of funds:*
-	-	-	-	-
-	-	-	-	-
200	-	-	200	2,447

-	-	-	-	-
200	-	-	200	2,447

1183353

Charity No Company No

PALYUL TIBETAN BUDDHIST SOCIETY

Section B Balance sheet

Guidance Note £ £ £ £ £ Fixed assets F01 F02 F03 F04 F05 Intangible assets (Note 15) B01 - - - - - Tangible assets (Note 14) B02 - - - - - Heritage assets (Note 16) B03 - - - - - Investments (Note 17) B04 - - - - - *Total fxed assets* B05 - - - - - Current assets Stocks (Note 18) B06 - - - - - Debtors (Note 19) B07 - - - - - Investments (Note 17.4) B08 - - - - - Cash at bank and in hand (Note 24) B09 2,748 - - 2,748 6,661 *Total current assets* B10 2,748 - - 2,748 6,661 B11 100 - - 100 4,214 *Net current assets/(liabilities)* B12 2,648 - - 2,648 2,447 *Total assets less current liabilities* B13 2,648 --2,648 2,447 B14 - - - - - Provisions for liabilities B15 - - - - - *Total net assets or liabilities* B16 2,648 - - 2,648 2,447 Funds of the Charity Endowment funds (Note 27) B17 - - - B18 - - - Unrestricted funds B19 2,648 - 2,648 2,447 Revaluation reserve B20 - Fair value reserve B21 *Total funds* B22 2,648 - - 2,648 2,447 Unrestricte d funds Restricted income funds Endowment funds Total this year Total last year Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27)	Guidance Note £ £ £ £ £ Fixed assets F01 F02 F03 F04 F05 Intangible assets (Note 15) B01 - - - - - Tangible assets (Note 14) B02 - - - - - Heritage assets (Note 16) B03 - - - - - Investments (Note 17) B04 - - - - - *Total fxed assets* B05 - - - - - Current assets Stocks (Note 18) B06 - - - - - Debtors (Note 19) B07 - - - - - Investments (Note 17.4) B08 - - - - - Cash at bank and in hand (Note 24) B09 2,748 - - 2,748 6,661 *Total current assets* B10 2,748 - - 2,748 6,661 B11 100 - - 100 4,214 *Net current assets/(liabilities)* B12 2,648 - - 2,648 2,447 *Total assets less current liabilities* B13 2,648 --2,648 2,447 B14 - - - - - Provisions for liabilities B15 - - - - - *Total net assets or liabilities* B16 2,648 - - 2,648 2,447 Funds of the Charity Endowment funds (Note 27) B17 - - - B18 - - - Unrestricted funds B19 2,648 - 2,648 2,447 Revaluation reserve B20 - Fair value reserve B21 *Total funds* B22 2,648 - - 2,648 2,447 Unrestricte d funds Restricted income funds Endowment funds Total this year Total last year Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27)	Guidance Note £ £ £ £ £ Fixed assets F01 F02 F03 F04 F05 Intangible assets (Note 15) B01 - - - - - Tangible assets (Note 14) B02 - - - - - Heritage assets (Note 16) B03 - - - - - Investments (Note 17) B04 - - - - - *Total fxed assets* B05 - - - - - Current assets Stocks (Note 18) B06 - - - - - Debtors (Note 19) B07 - - - - - Investments (Note 17.4) B08 - - - - - Cash at bank and in hand (Note 24) B09 2,748 - - 2,748 6,661 *Total current assets* B10 2,748 - - 2,748 6,661 B11 100 - - 100 4,214 *Net current assets/(liabilities)* B12 2,648 - - 2,648 2,447 *Total assets less current liabilities* B13 2,648 --2,648 2,447 B14 - - - - - Provisions for liabilities B15 - - - - - *Total net assets or liabilities* B16 2,648 - - 2,648 2,447 Funds of the Charity Endowment funds (Note 27) B17 - - - B18 - - - Unrestricted funds B19 2,648 - 2,648 2,447 Revaluation reserve B20 - Fair value reserve B21 *Total funds* B22 2,648 - - 2,648 2,447 Unrestricte d funds Restricted income funds Endowment funds Total this year Total last year Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27)	Guidance Note £ £ £ £ £ Fixed assets F01 F02 F03 F04 F05 Intangible assets (Note 15) B01 - - - - - Tangible assets (Note 14) B02 - - - - - Heritage assets (Note 16) B03 - - - - - Investments (Note 17) B04 - - - - - *Total fxed assets* B05 - - - - - Current assets Stocks (Note 18) B06 - - - - - Debtors (Note 19) B07 - - - - - Investments (Note 17.4) B08 - - - - - Cash at bank and in hand (Note 24) B09 2,748 - - 2,748 6,661 *Total current assets* B10 2,748 - - 2,748 6,661 B11 100 - - 100 4,214 *Net current assets/(liabilities)* B12 2,648 - - 2,648 2,447 *Total assets less current liabilities* B13 2,648 --2,648 2,447 B14 - - - - - Provisions for liabilities B15 - - - - - *Total net assets or liabilities* B16 2,648 - - 2,648 2,447 Funds of the Charity Endowment funds (Note 27) B17 - - - B18 - - - Unrestricted funds B19 2,648 - 2,648 2,447 Revaluation reserve B20 - Fair value reserve B21 *Total funds* B22 2,648 - - 2,648 2,447 Unrestricte d funds Restricted income funds Endowment funds Total this year Total last year Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27)	Guidance Note £ £ £ £ £ Fixed assets F01 F02 F03 F04 F05 Intangible assets (Note 15) B01 - - - - - Tangible assets (Note 14) B02 - - - - - Heritage assets (Note 16) B03 - - - - - Investments (Note 17) B04 - - - - - *Total fxed assets* B05 - - - - - Current assets Stocks (Note 18) B06 - - - - - Debtors (Note 19) B07 - - - - - Investments (Note 17.4) B08 - - - - - Cash at bank and in hand (Note 24) B09 2,748 - - 2,748 6,661 *Total current assets* B10 2,748 - - 2,748 6,661 B11 100 - - 100 4,214 *Net current assets/(liabilities)* B12 2,648 - - 2,648 2,447 *Total assets less current liabilities* B13 2,648 --2,648 2,447 B14 - - - - - Provisions for liabilities B15 - - - - - *Total net assets or liabilities* B16 2,648 - - 2,648 2,447 Funds of the Charity Endowment funds (Note 27) B17 - - - B18 - - - Unrestricted funds B19 2,648 - 2,648 2,447 Revaluation reserve B20 - Fair value reserve B21 *Total funds* B22 2,648 - - 2,648 2,447 Unrestricte d funds Restricted income funds Endowment funds Total this year Total last year Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27)
- -			- - 2,648 -	-
	-			-
2,648				2,447


2,648	-	-	2,648	2,447

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signed by one or two trustees/directors on behalf of all the trustees/directors	Print Name	Date of approval dd/mm/yyyy
	Shuo Zhao	8/6/2022
	Shuo Zhao

CC17a (Excel)

08/06/2022

Signature of director authenticating accounts being sent to Companies House

Date Signature dd/mm/yyyy Print name

CC17a (Excel)

08/06/2022

Section C Notes to the accounts (

Note 2	Accounting policies
2.2 INCOME
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;	Yes*
	· the monetary value can be measured with sufcient reliability.	ü
Ofsetting	There has been no ofsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.	Yes* ü
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).	Yes* ü
	In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specifed goods or services as entitlement to the grant	Yes*
	only occurs when the performance related conditions are met (5.16 FRS 102 SORP).	ü
	Legacies are included in the SOFA when receipt is probable, that is, when there has been
Legacies	grant of probate, the executors have established that there are sufcient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.	Yes* ü
		Yes*
Government grants	The charity has received government grants in the reporting period
		ü
	Gift Aid receivable is included in income when there is a valid declaration from the donor.
Tax reclaims on	Any Gift Aid amount recovered on a donation is considered to be part of that gift and is	Yes*
donations and gifts	treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specifed otherwise.	ü
Contractual income and	This is only included in the SoFA once the charity has provided the related goods or	Yes*
performance related grants	services or met the performance related conditions.	ü
		Yes*
Donated goods	Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.	ü
	The cost of any stock of goods donated for distribution to benefciaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on	Yes*
	receipt. In the reporting period in which the stocks are distributed, they are recognised	ü
	as an expense at the carrying amount of the stocks at distribution.
	Donated goods for resale are measured at fair value on initial recognition, which is the
	expected proceeds from sale less the expected costs of sale, and recognised in 'Income	Yes*
	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	ü
	activities'.
	Goods donated for on-going use by the charity are recognised as tangible fxed assets	Yes*
	and included in the SoFA as incoming resources when receivable.	ü
	Gifts in kind for use by the charity are included in the SoFA as income from donations	Yes*
	when receivable.
		ü
Donated services and	Donated services and facilities are included in the SOFA when received at the value of	Yes*
facilities	the gift to the charity provided the value of the gift can be measured reliably.	ü
	Donated services and facilities that are consumed immediately are recognised as income	Yes*
	with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.	ü
		Yes*
Support costs	The charity has incurred expenditure on support costs.
		ü
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.	Yes* ü

CC17 FRS 102 SORP

08/06/2022

Income from interest,	This is included in the accounts when receipt is probable and the amount receivable can	Yes*
royalties and dividends	be measured reliably.	ü
Income from membership subscriptions	Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies.	Yes* ü
	Membership subscriptions which gives a member the right to buy services or other	Yes*
	benefts are recognised as income earned from the provision of goods and services as income from charitable activities.	ü
Settlement of insurance claims	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.	Yes* ü
Investment gains and losses	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.	Yes* ü
2.3 EXPENDITURE	AND LIABILITIES
	Liabilities are recognised where it is more likely than not that there is a legal or	Yes*
Liability recognition	constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.	ü
Governance and support costs	Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its	Yes*
	compliance with regulation and good practice.	ü
	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 foor areas, or per capita, staf costs by the time spent and other costs by their usage.	Yes*
		ü
Grants with performance	Where the charity gives a grant with conditions for its payment being a specifc level of
conditions	service or output to be provided, such grants are only recognised in the SoFA once the	Yes*
	recipient of the grant has provided the specifed service or output.	ü
Grants payable without performance conditions	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	Yes*
	recognised.	ü
		Yes*
Redundancy cost	The charity made no redundancy payments during the reporting period.	ü
		Yes*
Deferred income	No material item of deferred income has been included in the accounts.
		ü
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts	Yes* ü
	A liability is measured on recognition at its historical cost and then subsequently	Yes*
Provisions for liabilities	measured at the best estimate of the amount required to settle the obligation at the reporting date	ü
Basic fnancial instruments	The charity accounts for basic fnancial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.	Yes* ü
2.4 ASSETS
Tangible fxed assets for	These are capitalised if they can be used for more than one year, and cost at least
use by charity		Yes*
	They are valued at cost.	ü
	The depreciation rates and methods used are disclosed in note 14.
Intangible fxed assets	The charity has intangible fxed assets, that is, non-monetary assets that do not have physical substance but are identifable and are controlled by the charity through custody	Yes*
	or legal rights. The amortisation rates and methods used are disclosed in note 15.	ü
	They are valued at cost.	Yes* ü
Heritage assets	The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientifc, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16.	Yes* ü
		Yes*
	They are valued at cost.	ü
	Fixed asset investments in quoted shares, traded bonds and similar investments are
Investments	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	Yes*

CC17 FRS 102 SORP

08/06/2022

end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.

Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments

Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or progress 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 Debtors recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

The charity has investments which it holds for resale or pending their sale and cash and Current asset cash equivalents with a maturity date less than one year. These include cash on deposit investments and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

ü Yes ü Yes ü Yes ü Yes ü Yes ü Yes ü Yes* ü

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17 FRS 102 SORP

08/06/2022

cont)

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CC17 FRS 102 SORP

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CC17 FRS 102 SORP

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CC17 FRS 102 SORP

08/06/2022

Section C Notes to the accounts

Note 5 Donated goods, facilities and services

Note 5 Donated goods, facilities and services	Note 5 Donated goods, facilities and services	Note 5 Donated goods, facilities and services
This year £ Seconded staf - Use of property - Other - - This year Last
Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.

Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

CC17a (Excel)

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(cont)

Last year £ - - - -

year

CC17a (Excel)

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Section C Notes to the accounts

Note 11 Paid employees

Please complete this note if the charity has any employees (transactions with Truste Note 28)

11.1 Staff Costs

11.1 Staf Costs

Salaries and wages	This year £ -
Social security costs	-
Pension costs (defned contribution scheme)
Other employee benefts	-
This year:	Total staf costs -
Please provide details of expenditure on staf	working for the
charity whose contracts are with and are paid	by a related
party

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 (excl pension costs) fell within each band of £10,000 from £60,000 upwards. If there are transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

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Band Number of
This 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
£
Please provide the total amount paid to key management -
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CC17a (Excel)

08/06/2022

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This year
11.2 Average head count in the year
Number
The parts of the charity in which the Fundraising -
employees work Charitable Activities -
Governance -
Other -
Total -
11.3 Ex-gratia payments to employees and others (excluding trustees)
Please complete if an ex-gratia payment is made.
Please explain the nature of the This year
payment
Last year
Please state the legal authority or This year
reason for making the payment
Last year
This year
£
Please state the amount of the payment (or value of any -
waiver of a right to an asset)
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CC17a (Excel)

08/06/2022

11.4 Redundancy payments Please complete if any redundancy or termination payment is made in the period.

	This year
Total amount of payment	£ -
The nature of the payment (cash, asset etc.)	This year
The extent of redundancy funding at the balance sheet date	£ -
Please state the accounting policy for any redundancy or termination payments

CC17a (Excel)

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(co

ees dealt with in

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Last year
£
-
-
-
-
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luding employer no such

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employees
Last year
-
-
-
-
-
Last year
£
-
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CC17a (Excel)

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Last year Number - - - - -

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Last year
£
-
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CC17a (Excel)

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Last year
£
-
Last year
£
-
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CC17a (Excel)

08/06/2022

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 guidan details of such transactions should be provided in this note. If there are no transactions to report, please en “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 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 for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connec it.

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Amounts paid or benefit value
Legal authority (eg Remuneration Pension Redundancy Other
Name of trustee order, governing contribution (including
document) loss of
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.

If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.

State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.

CC17a (Excel)

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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)

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Amounts paid or benefit value
Remuneration Pension Redundancy Other
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.

If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.

State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be pro this note. If there are no transactions to report, please enter “True” in the box below. If there are transactio report, please enter "False".

No trustee expenses have been incurred (True or False)

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This year Last y
Type of expenses reimbursed
£ £
Travel -
Subsistence -
Accommodation -
Other (please specify): -
-
TOTAL -
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CC17a (Excel)

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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 ha 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)

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Name of the trustee Relationship Description of the Balance at Provision for bad debts
Amount
or related party to charity transaction(s) period end at period end
£ £ £
- - -
- - -
- - -
- - -
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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)

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

08/06/2022

nce notes) nter

authority cted with

TOTAL £ - - - -

CC17a (Excel)

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authority cted with

TOTAL £ - - - -

ovided in ons to

year £ - - - - - -

CC17a (Excel)

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s a

Amounts written off during reporting period

£ - - - -

Amounts written off during reporting period £ - - - -

CC17a (Excel)

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CC17a (Excel)

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