## **Trustees’ Annual Report for the period**
## **From 25 Oct 20 To 24Oct21**
## **Charity name: JIACAI FOUNDATION**
## **Charity registration number: 1183952**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|**Promote and protect the physical and**
**mental health of sufferers of Non-Small**
**Cell Lung Cancer (NSCLC). Advance the**
**education & preventive care of the**
**general public in all areas relating to**
**NSCLC.**|
|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|**Making grants to research institutions**
**and individuals involved in such**
**research projects.**|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|**The trustees have had regard to the**
**guidance issued by the Charity**
**Commission of England and Wales on**
**public benefit.**|
## **Additional information (optional)** You may choose to include further statements where relevant about:
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SORP reference
Refer to Governance on Grant Making
Para 1.38
Policy on grant making
n/a
Para 1.38
Policy on social investment
including program related
investment
Contributions to the activities have been
Para 1.38 made by 20 volunteers who are working
Contribution made by for the charity without remuneration.
volunteers
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Other
## **Achievements and Performance**
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SORP reference
A number of research projects the
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|**Achievements and Performance**|**Achievements and Performance**|**Achievements and Performance**|
|---|---|---|
|SORP reference|||
|||**A number of research projects the**|
|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|**charity if supporting have made**
**significant headway with regards to**
**finding treatments for NSCLC. More**
**information will be available once**
**cleared for publication in professional**
**journals.**|
**Additional information (optional)** You may choose to include further statements where relevant about:
||||
|---|---|---|
|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|||
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21|**Our financial condition is sound. We**
**ended the year with a surplus of fund of**
**GBP 60,279**|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**Our aim is to identify promising**
**research projects in line with our policy**
**on Grant Making, and taking a long term**
**view, which doesn’t always translate**
**into spend majority of cash reverse in**
**the current financial year.**|
|Amount of reserves held|Para 1.22|**GBP60,279**|
|Reasons for holding zero
reserves|Para 1.22|**n/a**|
|Details of fund materially in
deficit|Para 1.24|**n/a**|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**n/a**|
## **Additional information (optional)** You may choose to include further statements where relevant about:
|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|
|---|---|---|
||||
|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|||
## **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|**Election at AGM**|
**Additional information (optional)** You may choose to include further statements where relevant about:
|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|
|---|---|---|
||||
|Policies and procedures
adopted for the induction
and training of trustees|Para 1.51||
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51||
|Relationship with any related
parties|Para 1.51||
|Other|||
## **Reference and Administrative details**
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Charity name Jiacai Foundation
Other name the charity uses n/a
Registered charity number 1183952
Charity’s principal address UNIT 24602, COURIER POINT
13 FREELAND PARK
WAREHAM ROAD
POOLE
DORSET
BH16 6FH
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## **Names of the charity trustees who manage the charity**
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Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Bin Xue 23 Oct 2018
2 Ricky Chung 29 May 2019
3 Xinyang Hong 24 May 2019
4 Guangming Xue 23 Oct 2018
5 Yi Wang 23 Oct 2018
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
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## – 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**
## **Funds held as custodian trustees on behalf of others**
Description of the assets n/a 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**|**Name**|**Address**|
|---|---|---|
|**adviser **|||
**Name of chief executive or names of senior staff members (Optional information)**
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
|**Signature(s)**
**Full name(s)**
**Position (eg Secretary,**
**Chair, etc)**
**Date**|BX (electronically captured)
RC (electronically captured)|
|---|---|
||Bin Xue
Ricky Chung|
||
Chair|
||21/8/22|
||21/8/22|
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A B C D E F G H
Jiacai Foundation Charity No
1 (if any) 1183952
2 Annual accounts for the period
Period end
Period start date
3 25/10/2020 To date 24/10/2021
4
5 Section A Statement of financial activities
Restricted
Recommended categories by Unrestricted income Endowment Prior year
6 activity funds funds funds Total funds funds
7 £ £ £ £ £
8 Incoming resources (Note 3) F01 F02 F03 F04 F05
9 Income and endowments from:
10 Donations and legacies S01 150,080 - - 150,080 84,005
11 Charitable activities S02 - - - -
12 Other trading activities S03 - - - - -
13 Investments S04 - - - -
14 Separate material item of income S05 - - - -
15 Other S06 - - - - -
16 Total S07 150,080 - - 150,080 84,005
17 Resources expended (Note 6)
18 Expenditure on:
19 Raising funds S08 22,301 - - 22,301 18,223
20 Charitable activities S09 67,500 - - 67,500 40,000
21 Separate material item of expense S10 - - - - -
22 Other S11 - - - - -
23 Total S12 89,801 - - 89,801 58,223
24
Net income/(expenditure) before investment
25 gains/(losses) S13 60,279 - - 60,279 25,782
26 Net gains/(losses) on investments S14 - - - - -
27 Net income/(expenditure) S15 60,279 - - 60,279 25,782
28 Extraordinary items S16 - - - - -
29 Transfers between funds S17 - - - - -
30 Other recognised gains/(losses):
31 Gains and losses on revaluation of fixed assets for the charity’s own use S18 - - - - -
32 Other gains/(losses) S19 - - - - -
33 Net movement in funds S20 60,279 - - 60,279 25,782
34
35 Reconciliation of funds:
36 Total funds brought forward S21 25,782 - - 25,782 -
37 Total funds carried forward S22 86,061 - - 86,061 25,782
38 1
Guidance Notes
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A B C D E F G
1 Section B Balance sheet
Restricted
Unrestricted income Endowment Total this Total last
2 funds funds funds year year
3 £ £ £ £ £
4 Fixed assets F01 F02 F03 F04 F05
5 Intangible assets (Note 15) B01 - - - - -
6 Tangible assets (Note 14) B02 - - - - -
7 Heritage assets (Note 16) B03 - - - - -
8 Investments (Note 17) B04 - - - - -
9 Total fixed assets B05 - - - - -
10 Current assets
11 Stocks (Note 18) B06 - - - - -
12 Debtors (Note 19) B07 - - - - -
13 Investments (Note 17.4) B08 - - - - -
14 Cash at bank and in hand (Note 24) B09 86,061 - - 86,061 25,782
15 Total current assets B10 86,061 - - 86,061 25,782
16
Creditors: amounts falling due within
17 one year (Note 20) B11 - - - - -
18
19 Net current assets/(liabilities) B12 86,061 - - 86,061 25,782
20
21 Total assets less current liabilities B13 86,061 - - 86,061 25,782
22
Creditors: amounts falling due after
23 one year (Note 20) B14 - - - - -
24 Provisions for liabilities B15 - - - - -
25
26 Total net assets or liabilities B16 86,061 - - 86,061 25,782
27 Funds of the Charity
28 Endowment funds (Note 27) B17 - - -
29 Restricted income funds (Note 27) B18 - - -
30 Unrestricted funds B19 86,061 - 86,061 -
31 Revaluation reserve B20 -
32 Total funds B21 86,061 - - 86,061 -
33
Signed by one or two trustees on behalf of all Date of
the trustees Signature Print Name approval
34 dd/mm/yyyy
35 Bin Xue (electronically signed) Bin Xue 21/08/2022
36 R Chung (electronically signed) Ricky Chung 21/08/2022
37
Guidance Notes
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A B C D E F G
1 Section C Notes to the accounts
2
3 Note 1 Basis of preparation
4
5 This section should be completed by all charities .
6 1.1 Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or
7 transaction value unless otherwise stated in the relevant note(s) to these accounts.
8 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
9 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)
10
11 • and with the Charities Act 2011.
12
The charity constitutes a public benefit entity as defined by
13 FRS 102.*
* -Tick as appropriate
14
15 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:
16
An explanation as to those factors that support
the conclusion that the charity is a going Not applicable
concern;
17
Disclosure of any uncertainties that make the
going concern assumption doubtful; Not applicable
18
Where accounts are not prepared on a going
concern basis, please disclose this fact
together with the basis on which the trustees
Not applicable
prepared the accounts and the reason why the
charity is not regarded as a going concern.
19
20 1.3 Change of accounting policy
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
21
22 Yes*
* -Tick as appropriate
No*
23
24
Please disclose:
25
(i) the nature of the change in accounting policy; Not applicable
26
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A B C D E F G
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; Not applicable
and
27
(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
Not applicable
periods before those presented, 3.44 FRS 102 SORP.
28
29
30 1.4 Changes to accounting estimates
31 No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
32 Yes*
* -Tick as appropriate
33 No*
34
Please disclose:
35
(i) the nature of any changes; Not applicable
36
(ii) the effect of the change on income and expense or
Not applicable
assets and liabilities for the current period; and
37
(iii) where practicable, the effect of the change in one or
more future periods.
Not applicable
38
39
1.5 Material prior year errors
40
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
41
42 Yes*
* -Tick as appropriate
43 No*
44
45 Please disclose:
(i) the nature of the prior period error; Not applicable
46
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
Not applicable
47
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A B C D E F G
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
Not applicable
48
49
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A B C D E F G H
1 Section C Notes to the accounts (cont)
2
3 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.
4
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
5 PRACTICE
Please provide a description
of the nature of each change Not applicable
in accounting policy
6
7
8 Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
9 period period
10 £ £
Fund balances as previously 0 0
11 stated
12 Adjustments: 0 0
13
14
15
16
17 Fund balance as restated
18
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS
19 102
20 End of
21 £
Net income/(expenditure) as previously
0
22 stated
23 Adjustments: 0
24
25
26
27
Previous period net income/(expenditure)
0
28 as restated
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A B C D E F G H I J K
1 Section C Notes to the accounts (cont)
2
3 Note 2 Accounting policies
4 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.
5
6
7 Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
8 the charity becomes entitled to the resources;
9 · it is more likely than not that the trustees will receive the resources; and Yes No N/a
10 the monetary value can be measured with sufficient reliability.
11 Yes No N/a
There has been no offsetting of assets and liabilities, or income and expenses, unless required
12 Offsetting or permitted by the FRS 102 SORP or FRS 102.
13 Yes No N/a
Grants and donations are only included in the SoFA when the general income
14 Grants and donations 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
15 extent that the charity has provided the specified goods or services as entitlement to Yes No N/a
the grant only occurs when the performance related conditions are met (5.16 FRS 102
16 SORP).
17 Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes No N/a
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
18 charity or have been met.
19 Yes No N/a
Government grants The charity has received government grants in the reporting period
20
Gift Aid receivable is included in income when there is a valid declaration from the
21 Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift Yes No N/a
donations and gifts and is treated as an addition to the same fund as the initial donation unless the donor
22 or the terms of the appeal have specified otherwise.
23 Yes No N/a
Contractual income and This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions.
24 grants
25 Yes No N/a
Donated goods are measured at fair value (the amount for which the asset could be
Donated goods exchanged) unless impractical to do so.
26
27 The cost of any stock of goods donated for distribution to beneficiaries is deemed to be Yes No N/a
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
28 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
29 expected proceeds from sale less the expected costs of sale, and recognised in Yes No N/a
'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
30 other trading activities'.
31 Yes No N/a
Goods donated for on-going use by the charity are recognised as tangible fixed assets
32 and included in the SoFA as incoming resources when receivable.
33 Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
34
35 Donated services and Donated services and facilities are included in the SOFA when received at the value of Yes No N/a
36 facilities the gift to the charity provided the value of the gift can be measured reliably.
37 Donated services and facilities that are consumed immediately are recognised as Yes No N/a
income with an equivalent amount recognised as an expense under the appropriate
38 heading in the SOFA.
39 Yes No N/a
Support costs The charity has incurred expenditure on support costs.
40
41 Yes No N/a
The value of any voluntary help received is not included in the accounts but is
Volunteer help described in the trustees’ annual report.
42
43 Yes No N/a
Income from interest, This is included in the accounts when receipt is probable and the amount receivable
44 royalties and dividends can be measured reliably.
45 Yes No N/a
Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations
subscriptions and Legacies.
46
47 Membership subscriptions which gives a member the right to buy services or other Yes No N/a
benefits are recognised as income earned from the provision of goods and services as
48 income from charitable activities.
49 Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition Yes No N/a
claims criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
50 income in the SoFA.
51 Investment gains and This includes any realised or unrealised gains or losses on the sale of investments and Yes No N/a
losses any gain or loss resulting from revaluing investments to market value at the end of the
52 year.
53 2.3 EXPENDITURE AND LIABILITIES
54 Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or Yes No N/a
constructive obligation committing the charity to pay out resources and the amount of
55 the obligation can be measured with reasonable certainty.
56 Yes No N/a
Support costs have been allocated between governance costs and other support.
Governance and support
costs Governance costs comprise all costs involving public accountability of the charity and
57 its compliance with regulation and good practice.
58 Support costs include central functions and have been allocated to activity cost Yes No N/a
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
59 usage.
60 Where the charity gives a grant with conditions for its payment being a specific level of Yes No N/a
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Grants with performance A e e t B e c a ty g C es a g a t t co d t o s o ts pay D e t be g a spec c e e o E F G H I J K
conditions service or output to be provided, such grants are only recognised in the SoFA once the
61 recipient of the grant has provided the specified service or output.
62 Where there are no conditions attaching to the grant that enables the donor charity to Yes No N/a
Grants payable without
realistically avoid the commitment, a liability for the full funding obligation must be
63 performance conditions recognised.
64 Yes No N/a
Redundancy cost The charity made no redundancy payments during the reporting period.
65
66 Yes No N/a
Deferred income No material item of deferred income has been included in the accounts.
67
68 Yes No N/a
Creditors The charity has creditors which are measured at settlement amounts less any trade
discounts
69
70 A liability is measured on recognition at its historical cost and then subsequently Yes No N/a
Provisions for liabilities measured at the best estimate of the amount required to settle the obligation at the
71 reporting date
72 Basic financial The charity accounts for basic financial instruments on initial recognition as per Yes No N/a
73 instruments paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
74 2.4 ASSETS
75 Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least
use by charity
76 Yes No N/a
77 They are valued at cost.
78 The depreciation rates and methods used are disclosed in note 9.2.
79 Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have Yes No N/a
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
80
81 Yes No N/a
82 They are valued at cost.
83 Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, Yes No N/a
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
84 rates and methods used as disclosed in note 9.6.1.4.
85 Yes No N/a
86 They are valued at cost.
Investments Fixed asset investments in quoted shares, traded bonds and similar investments are
87 valued at initially at cost and subsequently at fair value (their market value) at the year Yes No N/a
end. The same treatment is applied to unlisted investments unless fair value cannot be
88 measured reliably in which case it is measured at cost less impairment.
89 Yes No N/a
Investments held for resale or pending their sale and cash and cash equivalents with a
90 maturity date of less than 1 year are treated as current asset investments
91 Yes No N/a
Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
92 progress realisable value.
93 Yes No N/a
Goods or services provided as part of a charitable activity are measured at net realisable value
94 based on the service potential provided by items of stock.
95 Work in progress is valued at cost less any foreseeable loss that is likely to occur on the Yes No N/a
96 contract.
97 Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No N/a
98 Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
99 The charity has has investments which it holds for resale or pending their sale and cash and Yes No N/a
Current asset cash equivalents with a maturity date less than one year. These include cash on deposit and
investments cash equivalents with a maturity date of less than one year held for investment purposes rather
100 than to meet short term cash commitments as they fall due.
101 Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
102
103
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
104
105
106
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A B C D E F G H I J
1 Section C Notes to the accounts (cont)
2
3 Note 3 Analysis of income
Restricted
Unrestricted income Endowment
4 funds funds funds Total funds Prior year
5 Analysis £ £
6 Donations Donations and gifts 121,375 - - 121,375 73,905
7 and legacies: Gift Aid 28,706 - - 28,706 10,100
8 Legacies - - - - -
General grants provided by government/other
9 charities - - - - -
Membership subscriptions and sponsorships
10 which are in substance donations - - - -
11 Donated goods, facilities and services - - - - -
12 Other - - - -
13 Total 150,080 - - 150,080 84,005
14
Charitable
15 activities: - - - - -
16 - - - - -
17 - - - - -
18 Other - - - - -
19 Total - - - - -
20
Other trading
21 activities: - - - - -
22 - - - - -
23 - - - - -
24 Other - - - - -
25 Total - - - [ - ] -
26
27 Income from Interest income - - - - -
28 investments: Dividend income - - - - -
29 Rental and leasing income - - - - -
30 Other - - - - -
31 Total - - - [ - ] -
32
33 Separate - - - - -
34 material item - - - - -
35 of income: - - - - -
36 - - - - -
37 Total - - - [ - ] -
38
39 Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
40 for charity's own use - - - - -
Gain on disposal of a programme related
41 investment - - - - -
Royalties from the exploitation of intellectual
42 property rights - - - - -
43 Other - - - - -
44 Total - - - [ - ] -
45
46 TOTAL INCOME 150,080 - - 150,080 84,005
47
48 Other information:
49
All income in the prior year was unrestricted except for:
50 (please provide description and amounts)
51
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
52
53
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
54
55
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A B C D E F G H I J
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
56
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A B C D
1 Section C Notes to the accounts (cont)
2
3 Note 4 Analysis of receipts of government grants
4
5 This year
6 Description £
7 Government grant 1 -
8 Government grant 2 -
9 Government grant 3 -
Other
10 -
11 Total -
12
13 Last year
14 Description £
15 Government grant 1 -
16 Government grant 2 -
17 Government grant 3 -
Other
18 -
Total
19 -
20
21 This year Last year
Please provide details of any
unfulfilled conditions and other
contingencies attaching to grants
22 that have been recognised in income.
23
24 This year Last year
Please give details of other forms of
government assistance from which
25 the charity has directly benefited.
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A B C D E
1 Section C Notes to the accounts (cont)
2
3
4 Note 5 Donated goods, facilities and services
5 This year Last year
6 £ £
7 Seconded staff - -
8 Use of property - -
9 Other - -
10 - -
11
12 This year Last year
Please provide details of the
accounting policy for the recognition
and valuation of donated goods,
facilities and services.
13
14
Please provide details of any
unfulfilled conditions and other
contingencies attaching to resources
from donated goods and services not
15 recognised in income.
16
Please give details of other forms of
other donated goods and services not
recognised in the accounts, eg
17 contribution of unpaid volunteers.
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A B C D E F G H I J
1 Section C Notes to the accounts (cont)
2
3 Note 6 Analysis of expenditure
4 This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
5 Analysis funds income funds funds Total funds funds funds funds Total funds
6 Expenditure on raising funds: £ £
7 Incurred seeking donations 10,951 - - 10,951 8,852 - - 8,852
Incurred seeking legacies
8 - - - - - -
Incurred seeking grants
9 - - - -
Operating membership schemes and
10 social lotteries - - - - - -
Staging fundraising events
11 8,950 - - 8,950 2,596 2,596
Fudraising agents
12 - - - - - -
Operating charity shops
13 - - - - - -
Operating a trading company
undertaking non-charitable trading
14 activity - - - - - -
Advertising, marketing, direct mail and
15 publicity 2,400 - - 2,400 575 - - 575
Start up costs incurred in generating
new source of future income
16 - - - 1,200 - - 1,200
17 Database development costs - - - 5,000 - - 5,000
18 Other trading activities - - - - -
19 Investment management costs: - - - - -
20 Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
21 - - - - - - - -
Investment administration costs
22 - - - - - - - -
Intellectual property licencing costs
23 - - - - - - - -
Rent collection, property repairs and
24 maintenance charges - - - - - - - -
25 - - - - - - - -
26 Total expenditure on raising funds 22,301 - - 22,301 18,223 - - 18,223
27
28 Expenditure on charitable activities:
29 Donation to IBME 25,000 - - 25,000 12,500 - - 12,500
30 Grants to research students 17,500 - - 17,500 12,500 - - 12,500
31 Grants to cancer project in Oncology 25,000 - - 25,000 15,000 - - 15,000
32 - - - - - - - -
Total expenditure on charitable
33 activities 67,500 - - 67,500 40,000 - - 40,000
34
35 Separate material item of expense
36 - - - - - - - -
37 - - - - - - - -
38 - - - - - - - -
39 Total - - - - - - - -
40
41 Other
42 - - - - - - - -
43 - - - - - - - -
44 - - - - - - - -
45 - - - - - - - -
46 Total other expenditure - - - - - - - -
47 TOTAL EXPENDITURE 89,801 - - 89,801 58,223 - - 58,223
48
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A B C D E F G H I J
49
50 Other information:
51
52 Analysis of expenditure on charitable activities
53 This year Last year
Activities Grant Activities Grant
Support Total this Support Total last
Activity or programme undertaken funding of undertaken funding of
Costs year Costs year
54 directly activities directly activities
55 £ £ £ £ £ £ £ £
56 Activity 1 - - - - - - - -
57 Activity 2 - - - - - - - -
58 Other - - - - - - - -
59 Total - - - - - - - -
60
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A B C D E F
1 Section C Notes to the accounts (cont)
2
3
4 Note 7 Extraordinary items
5
Please explain the nature of each extraordinary item occurring in the period.
6
7 This year Last year
8 Description £ £
Extraordinary item 1
9 - -
10
Extraordinary item 2
11 - -
12 - -
Extraordinary item 3
13 - -
14
Extraordinary item 4
15 - -
16 Total extrordinary items - -
17
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A B C D E F G H I
1 Section C Notes to the accounts
2
3 Note 8 Funds received as agent
4
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.
5
6
7 Amount received Amount paid out Balance held at period end
Description/name of party Related
8 party (Yes This year Last year This year Last year This year Last year
9 or No) £ £ £ £ £ £
10 - - - - - -
11 - - - - - -
12 - - - - - -
13 - - - - - -
14 - - - - - -
15 Total - - - - - -
16
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.
17
18
Description/name of party
19 Balance held at period end
20 This year Last year
21 £ £
22 - -
23 - -
24 - -
25 - -
26 - -
27 Total - -
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A B C D E F G
1 Section C Notes to the accounts
2
3 Note 9 Support Costs
Please complete this note if the charity has analysed its expenses using activity
4 categories and has support costs.
This year
5
6 Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
7 (examples) £ £ £ £ £ (Describe method)
Governance - - - - -
8
- - - - -
9
- - - - -
10
- - - - -
11
Other - - - - -
12
- - - - -
13 Total
14
15 Last year
16 Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
17 (examples) £ £ £ £ £ (Describe method)
Governance - - - - -
18
- - - - -
19
- - - - -
20
- - - - -
21
Other - - - - -
22
- - - - -
23 Total
24
Please provide details of the accounting policy
adopted for the apportionment of costs between
activities and any estimation techniques used to
calculate their apportionment.
25
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A B C D E F G
1 Section C Notes to the accounts
2
3
4 Note 10 Details of certain items of expenditure
10.1 Fees for examination of the accounts
5
Please provide details of the amount paid for any statutory external scrutiny of
accounts and other services provided by your independent examiner. If nothing
6 was paid please enter '0' in the appropriate box(es).
7 This year Last year
8 £ £
Independent examiner’s fees - -
9
Assurance services other than audit or independent examination - -
10
Tax advisory fees - -
11
Other fees (for example: financial advice, consultancy, accountancy services) paid - -
12 to the independent examiner
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A B C D E F G H I J
1 Section C Notes to the accounts (cont)
2
3 Note 11 Paid employees
4 Please complete this note if the charity has any employees.
5
6 11.1 Staff Costs
7 This year Last year
8 £ £
9 Salaries and wages - -
10 Social security costs - -
11 Pension costs (defined contribution scheme)
12 Other employee benefits - -
13 Total staff costs - -
14 This year:
Please provide details of expenditure on staff working for the
15 charity whose contracts are with and are paid by a related party
16 Last year:
Please provide details of expenditure on staff working for the
17 charity whose contracts are with and are paid by a related party
18
Please give details of the number of employees whose total employee benefits (excluding employer
pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions,
please enter 'true' in the box provided.
19
No employees received employee benefits (excluding employer
pension costs) for the reporting period of more than £60,000
20
21
22 Band Number of employees
23 This year Last year
24 £60,000 to £69,999 - -
25 £70,000 to £79,999 - -
26 £80,000 to £89,999 - -
27 £90,000 to £99,999 - -
28 £100,000 to £109,999 - -
29
30
31 This year Last year
32 £ £
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.
33
34
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A B C D E F G H I J
35
36 This year Last year
37 11.2 Average head count in the year Number Number
38 The parts of the charity in which the Fundraising - -
39 employees work Charitable Activities - -
40 Governance - -
41 Other - -
42 Total - -
43
44
45
46
47 11.3 Ex-gratia payments to employees and others (excluding trustees)
48 Please complete if an ex-gratia payment is made.
49
Please explain the nature of the
payment This year
50
Last year
51
52
53
Please state the legal authority or
reason for making the payment This year
54
Last year
55
56
57
58 This year Last year
59 £ £
Please state the amount of the payment (or value of any waiver of - -
a right to an asset)
60
61
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A B C D E F G H I J
62 11.4 Redundancy payments
63 Please complete if any redundancy or termination payment is made in the period.
64
65 This year Last year
66 £ £
67 Total amount of payment - -
68
The nature of the payment (cash, asset
etc.)
69
70
71 This year Last year
72 £ £
The extent of redundancy funding at the balance sheet date - -
73
74
Please state the accounting policy for any redundancy or
termination payments
75
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A B C D E
1 Section C Notes to the accounts (cont)
2
Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a
defined contribution scheme.
3
4
5 12.1 Please complete this note if a defined contribution pension scheme is operated.
6
7 This year Last year
8 £ £
Amount of contributions recognised in the SOFA as an expense - -
9
10
Please explain the basis for allocating the liability and expense of
defined contribution pension scheme between activities and
between restricted and unrestricted funds.
11
12
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.
13
14
Please confirm that although the
scheme is accounted for as a defined
contribution plan, it is a defined benefit
plan.
15
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
16 last year, if different
17
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.
18
19
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,
20 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
21 for last year, provide details
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A B C D E F
1 Section C Notes to the accounts (cont)
2
3 Note 13 Grantmaking
Please complete this note if the charity made any grants or donations which in aggregate form a material part of the
4 charitable activities undertaken.
5 This year:
13.1 Analysis of grants paid (included in cost of charitable activities)
6
Grants to
7 Analysis institutions Grants to individuals Support costs Total
8 £ £
9 Donation to IBME 25,000.00 - 25,000.00
10 Grants to research students - 17,500.00 - 17,500.00
11 Grants to cancer project in Oncology 25,000.00 - 25,000.00
12 - - - -
13 Total 50,000 17,500 - 67,500
14
Please enter “Nil” if the charity does not identify and/or allocate support costs.
15
16
17 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
18 grant and total paid to each institution is available on the charity's web site.
Provide details
No
19 below
20
Total amount of
Names of institution Purpose
21 grants paid £
22 Institute of Biomedical Engineering, Oxford University Supporting research in biomedical applications 25,000
l ti t t t t
23 Oncology Department, Oxford University Supporting cancer research 25,000
24 -
25 -
26 -
27 -
28 -
29 -
30 -
31 -
32 Total grants to institutions in reporting period 50,000
33 Other unanalysed grants -
34 TOTAL GRANTS PAID 50,000
35
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A B C D E F
36 Last year:
37 13.3 Analysis of grants paid (included in cost of charitable activities)
Grants to
38 Analysis institutions Grants to individuals Support costs Total
39 £ £
40 Donation to IBME 12,500.00 - - 12,500.00
41 Grants to research students - 12,500.00 - 12,500.00
42 Grants to cancer project in Oncology 15,000.00 - - 15,000.00
43 - - - -
44 Total 27,500 12,500 - 40,000
45
46 Please enter “Nil” if the charity does not identify and/or allocate support costs.
47
48
49 13.4 Grants made to institutions
My charity has made grants to particular institutions that are material in the
context of its grantmaking. Details of the institution supported, purpose of the
grant and total paid to each institution is available on the charity's web site.
50
Provide details
No
51 below
52
Total amount of
Names of institution Purpose
53 grants paid £
Institute of Biomedical Engineering, Oxford University Supporting research in biomedical applications 12,500
54
relating to cancer treatment
Oncology Department, Oxford University Supporting cancer research 15,000
55
56 -
57 -
58 -
59 -
60 -
61 -
62 -
63 -
64 Total grants to institutions in reporting period 27,500
65 Other unanalysed grants -
66 TOTAL GRANTS PAID 27,500
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A B C D E F
1 Section C Notes to the accounts (cont)
2
3 Note 14 Tangible fixed assets
4 Please complete this note if the charity has any tangible fixed assets
14.1 Cost or valuation
5
Freehold land & Other land & Plant, Fixtures, fittings Total
buildings buildings machinery and and equipment
motor vehicles
6
7 £ £ £ £ £
8 At the beginning of the year - - - - -
Additions - - - - -
9
Revaluations - - - - -
10
11 Disposals - - - - -
Transfers * - - - - -
12
At end of the year - - - - -
13
14 14.2 Depreciation and impairments
**Basis SL or RB (Straight SL or RB SL or RB SL or RB SL or RB
Line or Reducing
15 Balance)
16 ** Rate
17
At beginning of the year - - - - -
18
Disposals - - - - -
19
Depreciation - - - - -
20
Impairment - - - - -
21
Transfers* - - - - -
22
At end of the year - - - - -
23
24
25 14.3 Net book value
Net book value at the beginning of the year - - - - -
26
Net book value at the end of the year - - - - -
27
28
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A B C D E F
29 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.
30
31
Last year: Please provide a description of the events and circumstances that led
to the recognition or reversal of an impairment loss.
32
33
34 14.5 Revaluation
35 If an accounting policy of revaluation is adopted, please provide: This year Last year
the effective date of the revaluation
36
the name of independent valuer, if applicable
37
the methods applied and significant assumptions
38
the carrying amount that would have been recognised had the assets been - -
carried under the cost model.
39
40
41 14.6 Other disclosures
42 This year Last year
43 £ £
(i) Please state the amount of borrowing costs, if any, capitalised in the construction of - -
tangible fixed assets and the capitalisation rate used.
44
(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed - -
assets.
45
(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.
46
47
48 * 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.
49
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A B C D E F G H
1 Section C Notes to the accounts (cont)
2
3 Note 15 Intangible assets
4 Please complete this note if the charity has any intangible assets
15.1 Cost or valuation
5
Research & Patents and Other Total
development trademarks
6
7 £ £ £ £
At beginning of the year - - - -
8
Additions - - - -
9
Disposals - - - -
10
Revaluations - - - -
11
Transfers * - - - -
12
At end of the year - - - -
13
15.2 Amortisation and impairments
14
**Basis SL or RB SL or RB SL or RB SL or RB Straight Line
("SL") or
Reducing
Balance
15 ("RB")
16 ** Rate
17
At beginning of the year - - - -
18
Disposals - - - -
19
Amortisation - - - -
20
Impairment - - - -
21
Transfers* - - - -
22
At end of year - - - -
23
24
25 15.3 Net book value
Net book value at the beginning - - - -
of the year
26
Net book value at the end of the - - - -
year
27
28
29 15.4 Accounting policy
30 Please disclose the accounting policy for intangible fixed assets including:
Reasons for choosing amortisation rates
31
Policies for the recognition of any capital
development
32
33
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A B C D E F G H
15.5 Impairment
34
35 This year:
Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
36
37 Last year:
Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
38
39
40 15.6 Revaluation
If an accounting policy of revaluation is adopted, please provide:
41
This year Last year
42
the effective date of the revaluation
43
the name of independent valuer, if applicable
44
the methods applied
45
the carrying amount that would have been recognised had
46 the assets been carried under the cost model.
47
48 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.
49
(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.
50
(iii) Please provide the amount of contractual
commitments for the acquisition of intangible assets.
51
(iv) State the amount of research and development
expenditure recognised as expenditure in the year.
52
(v) Please detail the headings in the SOFA in which a
charge for amortisation of intangible assets is included.
53
(vi) For any material intangible assets, please provide a
description, its carrying amount and any remaining
amortisation period.
54
55
56 * 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
57 of the asset (in years); for reducing balance, what is the percentage annual deduction.
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A B C D E F G
1 Section C Notes to the accounts (cont)
2
3 Note 16 Heritage assets
4 Please complete this note if the charity has heritage assets
5 16.1 General disclosures for all charities holding heritage assets
6 This year Last year
(i) Explain the nature and scale of
heritage assets held.
7
(ii) Explain the policy for the
acquisition, preservation,
management and disposal of heritage
assets.
8
9
16.2 Cost or valuation
10
Heritage asset Heritage asset Heritage asset Heritage asset Total
1 2 3 4
11
£ £ £ £ £
12
At beginning of the year - - - - -
13
Additions - - - - -
14
Disposals - - - - -
15
Revaluations - - - - -
16
Transfers * - - - - -
17
At end of the year - - - - -
18
19 16.3 Depreciation and impairments
**Basis Straight Line
("SL") or
Reducing
Balance
20
** Rate ("RB")
21
22
At beginning of the year - - - - -
23
Disposals - - - - -
24
Depreciation - - - - -
25
Impairment - - - - -
26
Transfers* - - - - -
27
At end of year - - - - -
28
29
16.4 Net book value
30
Net book value at the beginning of the - - - - -
31 year
Net book value at the end of the year - - - - -
32
33
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A B C D E F G
16.5 Impairment
34
35 This year
Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
36
37 Last year
Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
38
39
16.6 Revaluation
40
If an accounting policy of revaluation is adopted, please provide:
41
This year Last year
42
the effective date of the revaluation
43
the name of independent valuer, if applicable
44
qualifications of independent valuer
45
the methods applied and significant assumptions
46
any significant limitations on the valuation
47
48
49 16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation
At valuation At cost Group Total
Group A B
50
£ £ £
51
Carrying amount at the beginning of the - - -
52 period
53 Additions - - -
Disposals - - -
54
Depreciation/impairment - - -
55
Revaluation - - -
56
Carrying amount at the end of period - - -
57
58
16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)
59
60 This year Last year
(i) Explain the reason why heritage
assets have not been recognised on
the balance sheet.
61
(ii) Describe the significance and
nature of heritage assets.
62
(iii) Disclose information that is
helpful in assessing the value of
63 heritage assets.
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A B C D E F G
(iv) Explain the reason why it is not
practicable to obtain a valuation of
heritage assets.
64
65
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A B C D E F G
66 16.9 Five year summary of heritage assets transactions
67 2015 2014 2013 2012 2011
£ £ £ £ £
68
Purchases
69
Group A - - - - -
70
Group B - - - - -
71
Group C -
72
Other -
73
Donations
74
Group A - - - - -
75
Group B - - - - -
76
Group C - - - - -
77
Other - - - - -
78
Total additions - - - - -
79
80
81 Charge for impairment
Group A - - - - -
82
Group B - - - - -
83
Group C - - - - -
84
Other - - - - -
85
86 Total charge for impairment - - - - -
87
Disposals
88
Group A - carrying amount - - - - -
89
Group B - carrying amount - - - - -
90
Group C - - - - -
91
Other - - - - -
92
93 Total disposals - - - - -
94
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A B C D E F G H I
1 Section C Notes to the accounts (cont)
2
3 Note 17 Investment assets
4 Please complete this note if the charity has any investment assets.
5 17.1 Fixed assets investments (please provide for each class of investment)
Cash & cash Listed Investment Social
Other Total
equivalents investments properties investments
6
Carrying (fair) value at beginning of - - - - - -
7 period
Add: additions to investments during - - - - - -
8 period*
Less: disposals at carrying value - - - - - -
9
10 Less: impairments - - - - - -
11 Add: Reversal of impairments - - - - - -
Add/(deduct): transfer in/(out) in the - - - - - -
12 period
Add/(deduct): net gain/(loss) on - - - - - -
13 revaluation
Carrying (fair) value at end of year - - - - - -
14
15
*Please specify additions resulting from
acquisitions through business combinations, if
any.
16
17
Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and
willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the
London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded
market, it is the trustees' or valuers' best estimate of fair value.
18
19
17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04
20 differentiating between those held at fair value and those held at cost less impairment.
21
22 This year:
23 Analysis of investments
24 Fair value at year end Cost less impairment
£ £
25
26 Cash or cash equivalents - -
Listed investments - -
27
28 Investment properties - -
Social investments - -
29
Other investments - -
30
Total - -
31
32 Grand total (Fair value at year end+Cost less impairment) -
33
34 Last year:
35 Analysis of investments
Fair value at year end Cost less impairment
36
£ £
37
38 Cash or cash equivalents - -
Listed investments - -
39
40 Investment properties - -
Social investments - -
41
Other investments - -
42
Total - -
43
44 Grand total (Fair value at year end+Cost less impairment) -
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A B C D E F G H I
1 Section C Notes to the accounts (cont)
2
3 Note 17 Investment assets
4 Please complete this note if the charity has any investment assets.
5 17.1 Fixed assets investments (please provide for each class of investment)
Cash & cash Listed Investment Social
Other Total
equivalents investments properties investments
6
Carrying (fair) value at beginning of - - - - - -
7 period
Add: additions to investments during - - - - - -
8 period*
Less: disposals at carrying value - - - - - -
9
10 Less: impairments - - - - - -
11 Add: Reversal of impairments - - - - - -
Add/(deduct): transfer in/(out) in the - - - - - -
12 period
Add/(deduct): net gain/(loss) on - - - - - -
13 revaluation
Carrying (fair) value at end of year - - - - - -
14
15
*Please specify additions resulting from
acquisitions through business combinations, if
any.
16
17
Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and
willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the
London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded
market, it is the trustees' or valuers' best estimate of fair value.
18
19
17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04
20 differentiating between those held at fair value and those held at cost less impairment.
21
22 This year:
23 Analysis of investments
24 Fair value at year end Cost less impairment
£ £
25
26 Cash or cash equivalents - -
Listed investments - -
27
28 Investment properties - -
Social investments - -
29
Other investments - -
30
Total - -
31
32 Grand total (Fair value at year end+Cost less impairment) -
33
34 Last year:
35 Analysis of investments
Fair value at year end Cost less impairment
36
£ £
37
38 Cash or cash equivalents - -
Listed investments - -
39
40 Investment properties - -
Social investments - -
41
Other investments - -
42
Total - -
43
44 Grand total (Fair value at year end+Cost less impairment) -
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A B C D E F G H I
45
46 17.3 If your charity holds investment properties, please complete the following note:
47 This year Last year
(i) Explain the methods and significant assumptions in
determining the fair value of investment property held by the
charity
48
(ii) Name or independent valuer, if applicable, and relevant
qualifications
49
(iii) Provide details of any restrictions on the ability to
realise investment property or on the remittance of income or
disposal proceeds
50
(iv) Explain any contractual obligations for the purchase,
construction or development of investment property or for
repairs, maintenance or enhancements
51
52
53 17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.
54
55 Analysis of current asset investments This year Last year
£ £
56
57 Cash or cash equivalents - -
Listed investments - -
58
59 Investment properties - -
Social investments - -
60
Other investments - -
61
62 Total - -
63
64 17.5 Guarantees
65 This year Last year
Please provide details and amount of any guarantee made to
or on behalf of a third party
66
Name of the entity or entities benefitting from those
guarantees
67
Please explain how the guarantee furthers the charity's aims
68
69
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A B C D E F G H I
70 17.6 Concessionary loans
This year £ Last year £
71 Description
72 Amount of concessionary loans made ( Multiple - -
73 loans made may be disclosed in aggregate provided - -
74 that such aggregation does not obsure significant - -
information ).
75 - -
Total - -
76
77
This year £ Last year £
Description
78 Amount of concessionary loans received
79 (Multiple loans received may be disclosed in - -
80 aggregate provided that such aggregation does not obsure significant information). - -
81 - -
Total - -
82
83
84 This year Last year
Terms and conditions eg interest rate, security
provided
85
Value of any concessionary loans which have
been committed but not taken up at the reporting
date
86
87 Amounts payable within 1 year
88 Amounts payable after more than 1 year
89 Amounts receivable within 1 year
90 Amounts receivable after more than 1 year
91
92 17.7 Additional information
93 This year Last 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
94 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.
95
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.
96
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A B C D E F
1 Section C Notes to the accounts (cont)
2
Note 18 Stocks
3
4 Please complete this note if the charity holds any stock items
5
18.1 Please state the carrying amount of stock and work in progress analysed between
activities.
6
Stock Donated goods
7 Work in
For For resale For For resale progress
distribution distribution
8
£ £ £ £ £
9
Charitable activities:
10
Opening - - - - -
11
Added in period - - - - -
12
Expensed in period - - - - -
13
Impaired - - - - -
14
Closing - - - - -
15
16
Other trading activities:
17
Opening - - - - -
18
Added in period - - - - -
19
Expensed in period - - - - -
20
Impaired - - - - -
21
Closing - - - - -
22
23
Other:
24
Opening - - - - -
25
Added in period - - - - -
26
Expensed in period - - - - -
27
Impaired - - - - -
28
Closing - - - - -
29
30 Total this year - - - - -
31 Total previous year - - - - -
32
This year Last year
33
£ £
34
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A B C D E F
18.2 Please specify the carrying amount of
any stocks pledged as security for liabilities
35
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A B C D E
1 Section C Notes to the accounts (cont)
2
3 Note 19 Debtors and prepayments
Please complete this note if the charity has any
4 debtors or prepayments.
This year Last year
19.1 Analysis of debtors
5
6 £ £
7 - -
8 Trade debtors - -
9 Prepayments and accrued income - -
10 Other debtors - -
11 Total
12
Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.
13
19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
14
15 This year Last year
16 £ £
17 Trade debtors - -
18 Prepayments and accrued income - -
19 Other debtors - -
20 - -
21 Total - -
22
23
24
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A B C D E
1 Section C Notes to the accounts (cont)
2
3 Note 20 Creditors and accruals
4 Please complete this note if the charity has any creditors or accruals.
5
20.1 Analysis of creditors
6
Amounts falling due within Amounts falling due after
7 one year more than one year
8 This year Last year This year Last year
9 £ £ £ £
10 Accruals for grants payable - - - -
11 Bank loans and overdrafts - - - -
12 Trade creditors - - - -
Payments received on account for contracts or
13 performance-related grants - - - -
14 Accruals and deferred income - - - -
15 Taxation and social security - - - -
16 Other creditors - - - -
17 Total - - - -
18
19
20 20.2 Deferred income
21 Please complete this note if the charity has deferred income.
22 This year Last year
Please explain the reasons why income is deferred.
23
24
25 Movement in deferred income account This year Last year
26 £ £
27 Balance at the start of the reporting period - -
28 Amounts added in current period - -
29 Amounts released to income from previous periods - -
30 Balance at the end of the reporting period - -
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A B C D E
1 Section C Notes to the accounts (cont)
2
3 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
4 has a liability of uncertain timing or amount.
5 21.1 Movements in recognised provisions and funding commitment during the period
6 This year Last year
7 £ £
8 Balance at the start of the reporting period - -
9 Amounts added in current period - -
10 Amounts charged against the provision in the current period - -
11 Unused amounts reversed during the period - -
12 Balance at the end of the reporting period - -
13
14 21.2 Please provide: This year Last year
- a brief description of any obligations on the balance
sheet and the expected amount and timing of
resulting payments;
15
- an indication of the uncertainties about the amount
or timing of those outflows; and
16
- the amount of any expected reimbursement, stating
the amount of any asset that has been recognised for
that expected reimbursement.
17
18
19 This year Last year
21.3 For any funding commitment that is not
recognised as a liability or provision, provide details
of commitment made, the time frame of that
commitment, any performance-related conditions and
details of how the commitment will be funded (with
contracts for capital expenditure separately
identified).
20
21
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
22 expenditure.
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A B C D E F
1 Section C Notes to the accounts (cont)
2
3
Note 22 Other disclosures for debtors, creditors and other basic financial instruments
4
5 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
No significant exposure No significant exposure
example, the terms and conditions of loans or the use of
hedging to manage financial risk.
6
7
22.2 If the charity has provided financial assets as a form of
security, the carrying amount of the financial assets
Not applicable Not applicable
pledged as security and the terms and conitions related to
its pledge should be given here.
8
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A B C D E
1 Section C Notes to the accounts (cont)
2
3 Note 23 Contingent liabilities and contingent assets
4
5 23.1 Contingent liabilities
Where the charity has contingent liabililities, please complete the following section unless the possibility
of their existence is remote.
6
This year
7
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
8
9
10
11
12
13 Last year
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
14 liability.
15
16
17
18
19
20 23.2 Contingent assets
Where the charity has contingent assets, please complete the following section when their existence is
21 probable
22 This year
23 Description of item Estimate of financial effect
24
25
26
27
28
29 Last year
30 Description of item Estimate of financial effect
31
32
33
34
35
36 23.4 Other disclosures for contingent assets and/or liabilities
Please provide the following information where practicable:
37
38 This year Last year
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A B C D E
Explain any uncertainties relating to the amount or
timing of settlement; and the possibilty of any
reimbursement
39
Where it is not practical to make one or more of these
disclosures, please state this fact
40
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## **Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**||
|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
- -
- -
86,061
-
- -|
||86,061
-|
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## **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** Minimal exposure. JCF does not have Minimal exposure. JCF does not have **the value of an investment will fall due to changes** exposure to financial assets exposure to financial assets **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,** None. JCF does not hold any financial None. JCF does not hold any financial **FRS 102 SORP)) measured at fair value through** instruments. instruments. **the SoFA that is attributable to changes in credit risk.**
CC17a (Excel)
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## **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**|Adjustment on grants being made to
IBME and Oncology Department of
Oxford University. Grants being
made were reflected in the accounts
accurately but wasn't updated in the
internal grants register, therefore
was understated in Note 13
G
t
ki
ti
Thi h
b
Zero impact (refer above)
**This year**
**Last year**|
|---|---|
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**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 £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - - - - - -
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## **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**_
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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 £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - - - - - -
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## **Section C Notes to the accounts (cont)**
## **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, Amount
legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
Last year
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
**----- End of picture text -----**
## **27.4 Designated funds**
## **This year**
|**Planned use**|**Purpose of the designation**|**Amount**|
|---|---|---|
||||
||||
||||
||||
||||
||||
|**Last year**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
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**Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
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 TRUE employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**Legal authority (eg**
**order, governing**
**document)**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**Name of trustee**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
- - - -
**-**
- - - -
**-**
- - - -
**-**
- - - -
**-**
**Amounts paid or benefit value**|
|---|---|
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## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**----- Start of picture text -----**
No trustee expenses have been incurred (True or False) TRUE
This year Last year
Type of expenses reimbursed
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -
**----- End of picture text -----**
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
|**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**period (True**|**or False)**|**or False)**|||**TRUE**|**TRUE**|
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||
|||||||||||**Amounts**|
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**||**Amount**||**Balance at**
**period end**|**Provision for bad debts**
**at period end**|||**written off**
**during**
**reporting**
|
|||||||||||**period**|
|||||**£**||**£**|**£**|||**£**|
||||||||||||
||||||||||||
||||||||||||
||||||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
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## **Last year**
**There have been no related party transactions in the reporting period (True or False)**
|||||||**Amounts**|
|---|---|---|---|---|---|---|
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|**written off**
**during**
**reporting**
|
|||||||**period**|
||||**£**|**£**|**£**|**£**|
||||||||
||||||||
||||||||
||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
**Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
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## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
**Report to the trustees/** JIACAI FOUNDATION **members of On accounts for the year** 24 OCTOBER 2021 **Charity no** 1183952 **ended (if any) Set out on pages** 1-54 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **24 / 10 / 2021** .
**Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:
- accounting records were not kept in accordance with section 130 of the Act or
- the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
**Signed:** ZYL (electronically signed) **Date:** 21/8/22 **Name:** ZHIYI LI **Relevant professional** INSTITUTE OF CHARTERED ACCOUNTANTS OF ENGLAND AND **qualification(s) or body** WALES **(if any): Address:** Chartered Accountants’ Hall Moorgate Place London EC2R 6EA
**October 2018**
1
**IER**
**Section B Disclosure**
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
**October 2018**
2
**IER**