2022-10-24-accounts - Jiacai Foundation

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Trustees’ Annual Report for the period

From 25 Oct 21 To 24Oct22

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:

	SORP reference
Policy on grant making	Para 1.38	Refer to Governance on Grant Making
Policy on social investment including program related investment	Para 1.38	n/a
Contribution made by volunteers	Para 1.38	Contributions to the activities have been made by 24 volunteers who are working for the charity without remuneration.

Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	A number of research projects the 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 47,810.55
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	GBP 47,810.55
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:


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:


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

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

Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee(if any)
	Bin Xue		23 Oct 2018
	RickyChung		29 May2019
	XinyangHong		24 May2019
	GuangmingXue		23 Oct 2018
	Yi Wang		23 Oct 2018

– 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
	26/7/23
	26/7/23

Jiacai Foundation	Jiacai Foundation	Jiacai Foundation	Charity No (ifany)	1183952
Annual accounts for theperiod
Period start date	25/10/2021	To	Period end date	24/10/2022

Section A Statement of financial activities

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
928,815	-	-	928,815	150,080
	-	-	-	-
-	-	-	-	-
-	-		-	-
	-	-	-	-
-	-	-	-	-
928,815	-	-	928,815	150,080

217,066	-	-	217,066	22,301
750,000	-	-	750,000	67,500
-	-	-	-	-
-	-	-	-	-
967,066	-	-	967,066	89,801

38,251 -	-	-	38,251 -	60,279
-	-	-	-	-
38,251 -	-	-	38,251 -	60,279
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
38,251 -	-	-	38,251 -	60,279

86,061	-	-	86,061	25,782
47,811	-	-	47,811	86,061

	A	B	C	D	E	F	G
1	Section B Balance sheet
2		Guidance Notes	Unrestricted funds	Restricted income funds	Endowment funds	Total this year	Total last 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	47,811	-	-	47,811	86,061
15	*Total current assets*	B10	47,811	-	-	47,811	86,061
16
17	Creditors: amounts falling due within oneyear(Note 20)	B11	-	-	-	-	-
18
19	*Net current assets/(liabilities)*	B12	47,811	43,200	-	91,011	86,061
20
21	*Total assets less current liabilities*	B13	47,811	43,200	-	91,011	86,061
22
23	Creditors: amounts falling due after oneyear(Note 20)	B14	-	-	-	-	-
24	Provisions for liabilities	B15	-	-	-	-	-
25
26	*Total net assets or liabilities*	B16	47,811	43,200	-	91,011	86,061
27	Funds of the Charity
28	Endowment funds(Note 27)	B17	-			-	-
29	Restricted income funds (Note 27)	B18		-		-	-
30	Unrestricted funds	B19	47,811		-	47,811	-
31	Revaluation reserve	B20				-
32	*Total funds*	B21	47,811	-	-	47,811	-
33
34	Signed by one or two trustees on behalf of all the trustees		Signature		Print Name		Date of approval dd/mm/yyyy
35		Bin Xue (electronically signed)			Bin Xue		26/07/2023
36		R Chung (electronically signed)			Ricky Chung		26/07/2023
37

	A	B	C	E	F
1	Section C Notes to the accounts
2
3	Note 1Basis ofpreparation
4
5	*This section should be completed by all charities*.
6	1.1 Basis of accounting
7	These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
8	The accounts have beenprepared in accordance with:
9	• and with*		the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
10	• and with*		the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
11	• and with the Charities Act 2011.
12
13	The charity constitutes a public benefit entity as defined by FRS 102.*				
14	* -Tick as appropriate
15	1.2 Going concern
16	*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:*
17	An explanation as to those factors that support the conclusion that the charity is a going concern;			Not applicable
18	Disclosure of any uncertainties that make the going concern assumption doubtful;			Not applicable
19	Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.			Not applicable
20	1.3 Change of accounting policy
21	The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
22	Yes*		* -Tick as appropriate
23	No*
~~24~~
25	*Please disclose:*
26	*(i) the nature of the change in accounting policy;*				Not applicable

	A	B	C	F
27	*(ii) the reasons why applying the new accounting policy* *provides more reliable and more relevant information;* *and*			Not applicable
28	*(iii) the amount of the adjustment for each line affected in* *the current period, each prior period presented and the* *aggregate amount of the adjustment relating to periods* *before those presented, 3.44 FRS 102 SORP.*			Not applicable
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
35	*Please disclose:*
36	*(i) the nature of any changes;*			Not applicable
37	*(ii) the effect of the change on income and expense or* *assets and liabilities for the current period; and*			Not applicable
38	*(iii) where practicable, the effect of the change in one or* *more future periods.*			Not applicable
39
40	1.5 Material prior year errors
41	No material prior	year error have been identified in the reporting period (3.47 FRS 102 SORP).
42	Yes*		* -Tick as appropriate
43	No*	
44
45	*Please disclose:*
46	*(i) the nature of the prior period error;*			Not applicable
47	*(ii) for each prior period presented in the accounts, the* *amount of the correction for each account line item* *affected; and*			Not applicable

	A	B	C	D	E	F	G
48	*(iii) the amount of the correction at the beginning of the* *earliest prior period presented in the accounts.*					Not applicable
49

	A	B	C
1	Section C Notes to the accounts
2
3	Note 2 Accounting policies
4	Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.
5	2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE
6	Please provide a description of the nature of each change in accounting policy	Not applicable
7
8	*Reconcilation of funds per previous GAAP to funds determined under FRS 102*
9		Start of period	End of period
10		£	£
11	Fund balances as previously stated	0	0
12	*Adjustments:*	0	0
13
14
15
16
17	Fund balance as restated
18
19	*Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102*
20			End of
21			£
22	Net income/(expenditure) as previously stated		0
23	*Adjustments:*		0
24
25
26
27
28	Previous period net income/(expenditure) as restated		0
29

	A	B	F	G	H
1	Section C Notes to the accounts		(cont)
2
3	Note 2 Accounting policies
4	2.2 INCOME
5	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.
~~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 likelythan not that the trustees will receive the resources;and	Yes	No	N/a
10		• the monetary value can be measured with sufficient reliability.			
11	Offsetting	There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.	Yes	No	N/a
12					
13	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	No	N/a
14					
15		In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP).	Yes	No	N/a
16					
17	Legacies	Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.	Yes	No	N/a
18					
19	Government grants	The charity has received government grants in the reporting period	Yes	No	N/a
20					
21	Tax reclaims on donations and gifts	Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.	Yes	No	N/a
22					
23	Contractual income and performance related grants	This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions.	Yes	No	N/a
24					
25	Donated goods	Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.	Yes	No	N/a
26					
27		The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.	Yes	No	N/a
28					
29		Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'.	Yes	No	N/a
30					
31		Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.	Yes	No	N/a
32					
33		Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.	Yes	No	N/a
34					
35	Donated services and facilities	Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.	Yes		N/a
36					
37		Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate headingin the SOFA.	Yes	No	N/a
38					
39	Support costs	The charity has incurred expenditure on support costs.	Yes	No	N/a
40					
41	Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.	Yes	No	N/a
42					
43	Income from interest, royalties and dividends	This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.	Yes	No	N/a
44					
45	Income from membership subscriptions	Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies.	Yes	No	N/a
46					
47		Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.	Yes	No	N/a
48					
49	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	No	N/a
50					
51	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	No	N/a
52					
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 constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.	Yes	No	N/a
55					
56	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 compliance with regulation and good practice.	~~Yes~~	No	N/a
57					
58		Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.	Yes	No	N/a
59					
60	Grants with performance conditions	Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.	Yes	No	N/a
61					

	A	B	E	F	G	H
62	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 recognised.		Yes	No	N/a
63						
64	Redundancy cost	The charity made no redundancy payments during the reporting period.		Yes	No	N/a
65						
66	Deferred income	No material item of deferred income has been included in the accounts.		Yes	No	N/a
67						
68	Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts		Yes	No	N/a
69						
70	Provisions for liabilities	A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reportingdate		Yes	No	N/a
71						
72	Basic financial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,FRS102 SORP.		Yes	No	N/a
73						
74	2.4 ASSETS
75	Tangible fixed assets for use by charity	These are capitalised if they can be used for more than one year, and cost at least
76		They are valued at cost.		Yes	No	N/a
77						
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 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		Yes	No	N/a
80						
81		They are valued at cost.		Yes	No	N/a
82						
83	Heritage assets	The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4.		Yes	No	N/a
84						
85				Yes	No	N/a
86		They are valued at cost.				
87	Investments	Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliablyin which case it is measured at cost less impairment.		Yes	No	N/a
88						
89		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		Yes	No	N/a
90						
91	Stocks and work in progress	Stocks held for sale as part of non-charitable trade are measured at the lower or cost or realisable value.	net	Yes	No	N/a
92						
93		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.		Yes	No	N/a
94						
95		Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.		Yes	No	N/a
96						
97	Debtors	Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.		Yes	No	N/a
98						
99	Current asset investments	The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.		Yes	No	N/a
100						
101				Yes	No	N/a
102		They are valued at fair value except where they qualify as basic financial instruments.				
103
104	POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE
105
106
107

108 109

	A	B	C	D	E	F	G
1	Section C	Notes to the accounts (cont)
2
3	Note 3	Analysis of income
4		Analysis	Unrestricted funds	Restricted income funds	Endowment funds	Total funds	Prioryear
5						£	£
6	Donations and legacies:	Donations andgifts	745,110	-	-	745,110	121,375
7		Gift Aid	183,705	-	-	183,705	28,706
8		Legacies	-	-	-	-	-
9		General grants provided by government/other charities	-	-	-	-	-
10		Membership subscriptions and sponsorships which are in substance donations	-		-	-
11		Donatedgoods,facilities and services	-	-	-	-	-
12		Other	-	-	-	-
13		Total	928,815	-	-	928,815	150,080
14
15	Charitable activities:		-	-	-	-	-
16			-	-	-	-	-
17			-	-	-	-	-
18		Other	-	-	-	-	-
19		Total	-	-	-	-	-
~~20~~
21	Other trading activities:		-	-	-	-	-
22			-	-	-	-	-
23			-	-	-	-	-
24		Other	-	-	-	-	-
25		Total	-	-	-	-	-
26
27	Income from investments:	Interest income	-	-	-	-	-
28		Dividend income	-	-	-	-	-
29		Rental and leasingincome	-	-	-	-	-
30		Other	-	-	-	-	-
31		Total	-	-	-	-	-
32
33	Separate material item of income:		-	-	-	-	-
34			-	-	-	-	-
35			-	-	-	-
36			-		-		-
37		Total	-	-	-	-	-
38
39	Other:	Conversion of endowment funds into income	-	-	-	-	-
40		Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
41		Gain on disposal of a programme related investment	-	-	-	-	-
42		Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
43		Other	-	-	-	-	-
44		Total	-	-	-	-	-
45
46	TOTAL INCOME		928,815	-	-	928,815	150,080
~~47~~
48	Other information:
49
50	All income in the prior year was unrestricted except for: (please provide description and amounts)
51
52	Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.
53
54	Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.
55

	A	B	C	D	E	F	G	H	I	J
56	Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

	A	B	C	D
1	Section C Notes to the accounts (cont)
2
3	Note 4 Analysis of receipts ofgovernmentgrants
4
5		Description		Thisyear
6				£
7	Government grant 1			-
8	Government grant 2			-
9	Government grant 3			-
10	Other
11			Total	-
12
13		Description		Lastyear
14				£
15	Government grant 1			-
16	Government grant 2			-
17	Government grant 3			-
18	Other			-
19			Total	-
20
21		Thisyear	Lastyear
22	*Please provide details of any* *unfulfilled conditions and other* *contingencies attaching to grants* *that have been recognised in income.*
23
24		Thisyear	Lastyear
25	*Please give details of other forms of* *government assistance from which* *the charity has directly benefited.*

	A	B	C	D
1	Section C Notes to the accounts		(cont)
2
3
4	Note 5 Donatedgoods, facilities and services
5			Thisyear	Lastyear
6			£	£
7	Seconded staff		-	-
8	Use ofproperty		-	-
9	Other		-	-
10			-	-
11
12		Thisyear	Lastyear
13	Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.
14
15	Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income.
16
17	Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

	A	C	D	E	F	G	H	I	J
1	Section C Notes to the accounts (cont)
2
3	Note 6 Analysis of expenditure
4		Thisyear				Lastyear
5	Analysis	Unrestricted funds	Restricted income funds	Endowment funds	Total funds	Unrestricted funds	Restricted income funds	Endowment funds	Total funds
6	Expenditure on raising funds:				£				£
7	Incurred seeking donations	60,665	-	-	60,665	10,951	-	-	10,951
8	Incurred seeking legacies	-	-	-	-	-	-	-	-
9	Incurred seeking grants	-	-	-	-	-	-	-	-
10	Operating membership schemes and social lotteries	-	-	-	-	-	-	-	-
11	Staging fundraising events	141,751	-	-	141,751	8,950	-	-	8,950
12	Fudraising agents	-	-	-	-	-	-	-	-
13	Operating charity shops	-	-	-	-	-	-	-	-
14	Operating a trading company undertaking non-charitable trading activity	-	-	-	-	-	-	-	-
15	Advertising, marketing, direct mail and publicity	11,250	-	-	11,250	2,400	-	-	2,400
16	Start up costs incurred in generating new source of future income	-	-	-	-	-	-	-	-
17	Database development costs	-	-	-	-	-	-	-	-
18	Other trading activities	3,400	-	-	3,400	-	-	-	-
19	Investment management costs:	-	-	-	-	-	-	-	-
20	Portfolio management costs	-	-	-	-	-	-	-	-
21	Cost of obtaining investment advice	-	-	-	-	-	-	-	-
22	Investment administration costs	-	-	-	-	-	-	-	-
23	Intellectual property licencing costs	-	-	-	-	-	-	-	-
24	Rent collection, property repairs and maintenance charges	-	-	-	-	-	-	-	-
25		-	-	-	-	-	-	-	-
26	Total expenditure on raising funds	217,066	-	-	217,066	22,301	-	-	22,301
27
28	Expenditure on charitable activities:
29	Donation to IBME	350,000	-	-	350,000	25,000	-	-	25,000
30	Grants to research students	250,000	-	-	250,000	17,500	-	-	17,500
31	Grants to cancer project in Oncology	150,000	-	-	150,000	25,000	-	-	25,000
32		-	-	-	-	-	-	-	-
33	Total expenditure on charitable activities	750,000	-	-	750,000	67,500	-	-	67,500
~~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	967,066	-	-	967,066	89,801	-	-	89,801
48

	A	C	D	E	F	G	H	I	J
49
50 ~~51~~	Other information:

52	Analysis of expenditure on charitable activities
53		Thisyear				Lastyear
54	Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs	Total last year
55		£	£	£	£	£	£	£	£
56	Activity1	-	-	-	-	-	-	-	-
57	Activity2	-	-	-	-	-	-	-	-
58	Other	-	-	-	-	-	-	-	-
59	Total	-	-	-	-	-	-	-	-
60

	A	B	D	E
1	Section C Notes to the accounts		(cont)
2
3
4	Note 7 Extraordinary items
5
6	*Please explain the nature of each extraordinary item occurring in the period.*
7		Description	Thisyear	Lastyear
8			£	£
9	Extraordinary item 1		-	-
10
11	Extraordinary item 2		-	-
12			-	-
13	Extraordinary item 3		-	-
14
15	Extraordinary item 4		-	-
16	Total extrordinary items		-	-
17

	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
5	*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.*
6
7				Amount received		Amountpaid out		Balance held atperiod end
8	Description/name of party		Related party (Yes or No)	Thisyear	Lastyear	Thisyear	Lastyear	Thisyear	Lastyear
9				£	£	£	£	£	£
10				-	-	-	-	-	-
11				-	-	-	-	-	-
12				-	-	-	-	-	-
13				-	-	-	-	-	-
14				-	-	-	-	-	-
15		Total		-	-	-	-	-	-
16
17	*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.*
18
19	Description/name of party							Balance held atperiod end
20								Thisyear	Lastyear
21								£	£
22								-	-
23								-	-
24								-	-
25								-	-
26								-	-
27						Total		-	-

	A	B	C	D	E	F	G
1	Section C Notes to the accounts
2
3	Note 9 Support Costs
4	*Please complete this note if the charity has analysed* *categories and has support costs.*			*its expenses using activity*
5	This year
6	Support cost (examples)	Raising funds	Activity 1	Activity 2	Activity 3	Grand total	Basis of allocation
7		£	£	£	£	£	(Describe method)
8	Governance	-	-	-	-	-
9		-	-	-	-	-
10		-	-	-	-	-
11		-	-	-	-	-
12	Other	-	-	-	-	-
13	Total	-	-	-	-	-
14
15	Last year
16	Support cost (examples)	Raising funds	Activity 1	Activity 2	Activity 3	Grand total	Basis of allocation
17		£	£	£	£	£	(Describe method)
18	Governance	-	-	-	-	-
19		-	-	-	-	-
20		-	-	-	-	-
21		-	-	-	-	-
22	Other	-	-	-	-	-
23	Total	-	-	-	-	-
24
25	*Please provide details of the accounting policy* *adopted for the apportionment of costs between* *activities and any estimation techniques used to* *calculate their apportionment.*

	A	F	G
1	Section C Notes to the accounts
2
3
4	Note 10 Details of certain items of expenditure
5	10.1 Fees for examination of the accounts
6	*Please provide details of the amount paid for any statutory external scrutiny of* *accounts and other services provided by your independent examiner. If nothing* *waspaidplease enter '0' in the appropriate box(es).*
7		Thisyear	Lastyear
8		£	£
9	Independent examiner’s fees	-	-
10	Assurance services other than audit or independent examination	-	-
11	Tax advisory fees	-	-
12	Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	-	-

	A	C	D	E
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			Thisyear	Lastyear
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:
15	Please provide details of expenditure on staff working for the charity whose contracts are with and arepaid by a relatedparty
16	Lastyear:
17	Please provide details of expenditure on staff working for the charity whose contracts are with and arepaid by a relatedparty
18
19	*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.*
20	No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000
21
22	Band		Number of employees
23			Thisyear	Lastyear
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			Thisyear	Lastyear
32			£	£
33	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.		-	-
34
35
36	11.2 Average head count in the year		86061.4	Lastyear
37			Number	Number
38	The parts of the charity in which the employees work	Fundraising	-	-
39		Charitable Activities	-	-
40		Governance	-	-

	A	C	D	E
41		Other	-	-
42		Total	-	-
43
44
45
46
47	11.3 Ex-gratiapayments to employees and others(excluding trustees)
48	*Please complete if an ex-gratiapayment is made.*
49
50	Please explain the nature of the payment	This year
51		Last year
52
53
54	Please state the legal authority or reason for making the payment	This year
55		Last year
56
57
58			Thisyear	Lastyear
59			£	£
60	Please state the amount of the payment of a right to an asset)	(or value of any waiver	-	-
61
62	11.4 Redundancy payments
63	*Please complete if any redundancy or terminationpayment is made in theperiod.*
64
65			Thisyear	Lastyear
66			£	£
67	Total amount of payment		-	-
68
69	The nature of the payment (cash, asset etc.)
70
71			Thisyear	Lastyear
72			£	£
73	The extent of redundancy funding at the balance sheet date		-	-
74

	A	B	C	D	E
75	Please state the accounting policy for any redundancy or termination payments
76

----- Start of picture text -----
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, provide
details
20
Provide an explanation of how any
liability arising from an agreement with
a multi-employer plan to fund a deficit
has been determined. If this is different
for last year, provide details
21
----- End of picture text -----

	A	B	C	D	E
1	Section C Notes to the accounts (cont)
2
3	Note 13 Grantmaking
4	*Please complete this note if the charity made any grants or donations which in aggregate form a material part of the* *charitable activities undertaken.*
5	Thisyear:
6	13.1 Analysis of grants paid (included in cost of charitable activities)
7	Analysis	Grants to institutions	Grants to individuals	Support costs	Total
8				£	£
9	Donation to IBME	350,000.00	-	-	350,000.00
10	Grants to research students	-	250,000.00	-	250,000.00
11	Grants to cancerproject in Oncology	150,000.00	-	-	150,000.00
12		-	-	-	-
13	*Total*	500,000	250,000	-	750,000
14
15	*Please enter “Nil” if the charity does not identify and/or allocate support costs.*
~~16~~
17	13.2 Grants made to institutions
18	*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.*
19				No	*Provide details* *below*
20
21	Names of institution		Purpose		Total amount of grantspaid £
22	Institute of Biomedical Engineering, Oxford University		Supporting research in biomedical applications		350,000
23	Oncology Department, Oxford University		~~relating to cancer treatment~~ Supporting cancer research		150,000
24					-
25					-
26					-
27					-
28					-
29					-
30					-
31					-
32	*Total grants to institutions in reporting period*				500,000
33	*Other unanalysedgrants*				-
34	*TOTAL GRANTS PAID*				500,000
35
36	Lastyear:
37	13.3 Analysis ofgrantspaid(included in cost of charitable activities)
38	Analysis	Grants to institutions	Grants to individuals	Support costs	Total
39				£	£
40	Donation to IBME	25,000.00	-	-	25,000.00
41	Grants to research students	-	17,500.00	-	17,500.00

	A	B	C	D	E
1	Section C Notes to the accounts (cont)
2
3	Note 13 Grantmaking
4	*Please complete this note if the charity made any grants or donations which in aggregate form a material part of the* *charitable activities undertaken.*
5	Thisyear:
6	13.1 Analysis of grants paid (included in cost of charitable activities)
7	Analysis	Grants to institutions	Grants to individuals	Support costs	Total
8				£	£
9	Donation to IBME	350,000.00	-	-	350,000.00
10	Grants to research students	-	250,000.00	-	250,000.00
11	Grants to cancerproject in Oncology	150,000.00	-	-	150,000.00
12		-	-	-	-
13	*Total*	500,000	250,000	-	750,000
14
15	*Please enter “Nil” if the charity does not identify and/or allocate support costs.*
~~16~~
17	13.2 Grants made to institutions
18	*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.*
19				No	*Provide details* *below*
20
21	Names of institution		Purpose		Total amount of grantspaid £
22	Institute of Biomedical Engineering, Oxford University		Supporting research in biomedical applications		350,000
23	Oncology Department, Oxford University		~~relating to cancer treatment~~ Supporting cancer research		150,000
24					-
25					-
26					-
27					-
28					-
29					-
30					-
31					-
32	*Total grants to institutions in reporting period*				500,000
33	*Other unanalysedgrants*				-
34	*TOTAL GRANTS PAID*				500,000
35
36	Lastyear:
37	13.3 Analysis ofgrantspaid(included in cost of charitable activities)
38	Analysis	Grants to institutions	Grants to individuals	Support costs	Total
39				£	£
40	Donation to IBME	25,000.00	-	-	25,000.00
41	Grants to research students	-	17,500.00	-	17,500.00

	A	B	C	D	E
42	Grants to cancerproject in Oncology	25,000.00	-	-	25,000.00
43		-	-	-	-
44	*Total*	50,000	17,500	-	67,500
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
50	*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.*
51				No	*Provide details* *below*
52
53	Names of institution		Purpose		Total amount of grantspaid £
54	Institute of Biomedical Engineering, Oxford University		Supporting research in biomedical applications		25,000
55	Oncology Department, Oxford University		Supporting cancer research ~~relating to cancer treatment~~		25,000
56					-
57					-
58					-
59					-
60					-
61					-
62					-
63					-
64	*Total grants to institutions in reporting period*				50,000
65	*Other unanalysedgrants*				-
66	*TOTAL GRANTS PAID*				50,000

	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*
5	14.1 Cost or valuation
6		Freehold land & buildings	Other land & buildings	Plant, machinery and motor vehicles	Fixtures, fittings and equipment	Total
7		£	£	£	£	£
8	At the beginningof theyear	-	-	-	-	-
9	Additions	-	-	-	-	-
10	Revaluations	-	-	-	-	-
11	Disposals	-	-	-	-	-
12	Transfers *	-	-	-	-	-
13	At end of the year	-	-	-	-	-
14	14.2 Depreciation and impairments
15	**Basis	SL or RB (Straight Line or Reducing Balance)	SL or RB	SL or RB	SL or RB	SL or RB
16	** Rate
17
18	At beginning of the year	-	-	-	-	-
19	Disposals	-	-	-	-	-
20	Depreciation	-	-	-	-	-
21	Impairment	-	-	-	-	-
22	Transfers*	-	-	-	-	-
23	At end of the year	-	-	-	-	-
24
25	14.3 Net book value
26	Net book value at the beginning of the year	-	-	-	-	-
27	Net book value at the end of the year	-	-	-	-	-
28
29	14.4 Impairment
30	*This year: Please provide a description of the events and circumstances that* *led to the recognition or reversal of an impairment loss.*
31
32	*Last year: Please provide a description of the events and circumstances that* *led to the recognition or reversal of an impairment loss.*
33
34	14.5 Revaluation
35	*Ifan accounting policy of revaluation is adopted, please provide:*				This year	Last year
36	*the effective date of the revaluation*			86061.4
37	*the name of independent valuer, if applicable*
38	*the methods applied and significant assumptions*

	A	E	F
39	*the carrying amount that would have been recognised had the assets been* *carried under the cost model.*	-	-
40
41	14.6 Other disclosures
42		Thisyear	Lastyear
43		£	£
44	*(i) Please state the amount of borrowing costs, if any, capitalised in the construction of* *tangible fixed assets and the capitalisation rate used.*	-	-
45	*(ii) Please provide the amount of contractual commitments for the acquisition of tangible* *fixed assets.*	-	-
46	*(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.*
47
48	* The "transfers" row is for movements between fixed asset categories.
49	** 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.

	A	B	C	D	E	F
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*
5	15.1 Cost or valuation
6		Research & development	Patents and trademarks	Other	Total
7		£	£	£	£
8	At beginning of the year	-	-	-	-
9	Additions	-	-	-	-
10	Disposals	-	-	-	-
11	Revaluations	-	-	-	-
12	Transfers *	-	-	-	-
13	At end of the year	-	-	-	-
14	15.2 Amortisation and impairments
15	**Basis	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
16	** Rate
17
18	At beginning of the year	-	-	-	-
19	Disposals	-	-	-	-
20	Amortisation	-	-	-	-
21	Impairment	-	-	-	-
22	Transfers*	-	-	-	-
23	At end of year	-	-	-	-
24
25	15.3 Net book value
26	Net book value at the beginning of the year	-	-	-	-
27	Net book value at the end of the year	-	-	-	-
28
29	15.4 Accounting policy
30	*Please disclose the accounting policy for intangible fixed assets including:*
31	*Reasons for choosing amortisation rates*
32	*Policies for the recognition of any capital* *development*
33
34	15.5 Impairment
35	Thisyear:

	A	D	F
36	*Please provide a description of the events and* *circumstances that led to the recognition or reversal of an* *impairment loss.*
37	Lastyear:
38	*Please provide a description of the events and* *circumstances that led to the recognition or reversal of an* *impairment loss.*
39
40	15.6 Revaluation
41	*If an accounting policy of revaluation is adopted, please provide:*
42		This year	Last year
43	*the effective date of the revaluation*
44	*the name of independent valuer, if applicable*
45	*the methods applied*
46	*the carrying amount that would have been recognised* *had the assets been carried under the cost model.*
47
48	15.7 Other disclosures
49	*(i) If your intangible asset was acquired by way of grant,* *provide value on initial recognition and carrying amount of* *the asset.*
50	*(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.*
51	*(iii) Please provide the amount of contractual* *commitments for the acquisition of intangible assets.*
52	*(iv) State the amount of research and development* *expenditure recognised as expenditure in the year.*
53	*(v) Please detail the headings in the SOFA in which a* *charge for amortisation of intangible assets is included.*
54	*(vi) For any material intangible assets, please provide a* *description, its carrying amount and any remaining* *amortisation period.*
55
56	* The "transfers" row is for movements between fixed asset categories.
57	** 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.

	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
7	(i) Explain the nature and scale of heritage assets held.
8	(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.
9
10	16.2 Cost or valuation
11		Heritage asset 1	Heritage asset 2	Heritage asset 3	Heritage asset 4	Total
12		£	£	£	£	£
13	At beginning of the year	-	-	-	-	-
14	Additions	-	-	-	-	-
15	Disposals	-	-	-	-	-
16	Revaluations	-	-	-	-	-
17	Transfers *	-	-	-	-	-
18	At end of the year	-	-	-	-	-
19	16.3 Depreciation and impairments
20	**Basis						Straight Line ("SL") or Reducing Balance ~~""~~
21	** Rate						~~(RB)~~
22
23	At beginning of the year	-	-	-	-	-
24	Disposals	-	-	-	-	-
25	Depreciation	-	-	-	-	-
26	Impairment	-	-	-	-	-
27	Transfers*	-	-	-	-	-
28	At end of year	-	-	-	-	-
29
30	16.4 Net book value
31	Net book value at the beginning of the year	-	-	-	-	-
32	Net book value at the end of the year	-	-	-	-	-
33
34	16.5 Impairment
35	Thisyear

	A	B	D	E	F	G
36	*Please provide a description of the events and circumstances that* *led to the recognition or reversal of an impairment loss.*
37	Lastyear
38	*Please provide a description of the events and circumstances that* *led to the recognition or reversal of an impairment loss.*
39
40	16.6 Revaluation
41	*If an accounting policy of revaluation is adopted, please provide:*
42			This year		Last year
43	*the effective date of the revaluation*
44	*the name of independent valuer, if applicable*
45	*qualifications of independent valuer*
46	*the methods applied and significant assumptions*
47	*any significant limitations on the valuation*
48
49	16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation
50				At valuation Group A	At cost Group B	Total
51				£	£	£
52	Carrying amount at the beginning of the period			-	-	-
53	Additions			-	-	-
54	Disposals			-	-	-
55	Depreciation/impairment			-	-	-
56	Revaluation			-	-	-
57	Carrying amount at the end of period			-	-	-
58
59	16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)
60		This year		Last year
61	(i) Explain the reason why heritage assets have not been recognised on the balance sheet.
62	(ii) Describe the significance and nature of heritage assets.
63	(iii) Disclose information that is helpful in assessing the value of heritage assets.
64	(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.

	A	B	C	D	E	F
65
66	16.9 Five year summary of heritage assets transactions
67		2015	2014	2013	2012	2011
68		£	£	£	£	£
69	Purchases
70	Group A	-	-	-	-	-
71	Group B	-	-	-	-	-
72	Group C	-
73	Other	-
74	Donations
75	Group A	-	-	-	-	-
76	Group B	-	-	-	-	-
77	Group C	-	-	-	-	-
78	Other	-	-	-	-	-
79	Total additions	-	-	-	-	-
80
81	Charge for impairment
82	Group A	-	-	-	-	-
83	Group B	-	-	-	-	-
84	Group C	-	-	-	-	-
85	Other	-	-	-	-	-
86	Total charge for impairment	-	-	-	-	-
87
88	Disposals
89	Group A - carrying amount	-	-	-	-	-
90	Group B - carrying amount	-	-	-	-	-
91	Group C	-	-	-	-	-
92	Other	-	-	-	-	-
93	Total disposals	-	-	-	-	-
94

	A	B	C	D	E	F	G
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)
6		Cash & cash equivalents	Listed investments	Investment properties	Social investments	Other	Total
7	Carrying (fair) value at beginning of period	-	-	-	-	-	-
8	Add:additions to investments during period*	-	-	-	-	-	-
9	Less:disposals at carrying value	-	-	-	-	-	-
10	Less: impairments	-	-		-	-
11	Add: Reversal of impairments	-	-	-	-	-	-
12	Add/(deduct):transfer in/(out) in the period	-	-	-	-	-	-
13	Add/(deduct):net gain/(loss) on revaluation	-	-	-	-	-	-
14	Carrying (fair) value at end of year	-	-	-	-	-	-
15
16	*Please specify additions resulting from acquisitions through business combinations, if any.
17
18	*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.*
19				43200
20	17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.
21
22	Thisyear:
23	Analysis of investments
24				Fair value at year end		Cost less impairment
25				£		£
26	Cash or cash equivalents			-		-
27	Listed investments			-		-
28	Investment properties			-		-
29	Social investments			-		-
30	Other investments			-		-
31	Total			-		-
32	Grand total (Fair value at year end+Cost less impairment)			-
33
34	Lastyear:
35	Analysis of investments
36				86061.4		Cost less impairment
37				£		£
38	Cash or cash equivalents			-		-
39	Listed investments			-		-
40	Investment properties			-		-
41	Social investments			-		-
42	Other investments			-		-
43	Total			-		-
44	Grand total (Fair value at year end+Cost less impairment)			-

	A	C	D	F	G	H
45
46	17.3 If your charity holds investment properties, please complete the following note:
47			Thisyear	Lastyear
48	(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity
49	(ii) Name or independent valuer, if applicable, and relevant qualifications
50	(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds
51	(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements
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		-		-
58	Listed investments		-		-
59	Investment properties		-		-
60	Social investments		-		-
61	Other investments		-		-
62	Total		-		-
63
64	17.5 Guarantees
65			Thisyear			Lastyear
66	Please provide details and amount of any guarantee made to or on behalf of a third party
67	Name of the entity or entities benefitting from those guarantees
68	Please explain how the guarantee furthers the charity's aims
69
70	17.6 Concessionary loans
71	*Amount of concessionary loans made (Multiple* loans made may be disclosed in aggregate provided that such aggregation does not obsure significant** information ).		*Description*		This year £	Last year £
72					-	-
73					-	-
74					-	-
75					-	-
76		*Total*			-	-
77	*Amount of concessionary loans received(Multiple* loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information).**
78			*Description*		This year £	Last year £
79					-	-
80					-	-
81					-	-
82		*Total*			-	-
83

	A	C	F
84		This year	Last year
85	Terms and conditions eg interest rate, security provided
86	Value of any concessionary loans which have been committed but not taken up at the reporting date
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		Thisyear	Lastyear
94	Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.
95	For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.
96	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.
97

	A	B	C	D	E	F
1	Section C Notes to the accounts (cont)
2
3	Note 18 Stocks
4	*Please complete this note if the charity holds any stock items*
~~5~~
6	18.1 Please state the carrying amount of stock and work in progress analysed between activities.
7		Stock		Donated goods		Work in progress
8		For distribution	For resale	For distribution	For resale
9		£	£	£	£	£
10	Charitable activities:
11	*Opening*	-	-	-	-	-
12	*Added in period*	-	-	-	-	-
13	*Expensed in period*	-	-	-	-	-
14	*Impaired*	-	-	-	-	-
15	*Closing*	-	-	-	-	-
~~16~~
17	Other trading activities:
18	*Opening*	-	-	-	-	-
19	*Added in period*	-	-	-	-	-
20	*Expensed in period*	-	-	-	-	-
21	*Impaired*	-	-	-	-	-
22	*Closing*	-	-	-	-	-
~~23~~
24	Other:
25	*Opening*	-	-	-	-	-
26	*Added in period*	-	-	-	-	-
27	*Expensed in period*	-	-	-	-	-
28	*Impaired*	-	-	-	-	-
29	*Closing*	-	-	-	-	-
30	Total this year	-	-	-	-	-
31	*Total previous year*	-	-	-	-	-
32
33			This year		Last year
34			£		£

	A	B	C	D	E	F
35	18.2 Please specify the carrying amount of any stocks pledged as security for liabilities

	A	D	E
1	Section C Notes to the accounts	(cont)
2
3	Note 19 Debtors and prepayments
4	*Please complete this note if the charity has any* *debtors or prepayments.*
5	19.1 Analysis of debtors	This year	Last year
6		£	£
7		-	-
8	Trade debtors	-	-
9	Prepayments and accrued income	-	-
10	Other debtors	-	-
11	Total
12
13	*Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.*
14	19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
15		This year	Last year
16		£	£
17	Trade debtors	-	-
18	Prepayments and accrued income	-	-
19	Other debtors	-	-
20		-	-
21	Total	-	-
22
23
24

	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
6	20.1 Analysis of creditors
7		Amounts falling due within oneyear		Amounts falling due after more than oneyear
8		This year	Last year	This year	Last year
9		£	£	£	£
10	Accruals forgrantspayable	-	-	-	-
11	Bank loans and overdrafts	-	-	-	-
12	Trade creditors	-	-	-	-
13	Payments received on account for contracts or performance-relatedgrants	-	-	-	-
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
23	*Please explain the reasons why income is deferred.*
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 currentperiod			-	-
29	Amounts released to income frompreviousperiods			-	-
30	Balance at the end of the reporting period			-	-

	A	B	D	E
1	Section C Notes to the accounts (cont)
2
3	Note 21 Provisions for liabilities and charges
4	*Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity* *has a liability of uncertain timing or amount.*
5	21.1 Movements in recognisedprovisions and funding commitment during theperiod
6			Thisyear	Lastyear
7			£	£
8	Balance at the start of the reporting period		-	-
9	Amounts added in currentperiod		-	-
10	Amounts charged against theprovision in the currentperiod		-	-
11	Unused amounts reversed during theperiod		-	-
12	Balance at the end of the reporting period		-	-
13
14	21.2 Please provide:	Thisyear	Lastyear
15	- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments;
16	- an indication of the uncertainties about the amount or timing of those outflows; and
17	- the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.
18
19		Thisyear	Lastyear
20	21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).
21
22	21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

	A	B	D
1	Section C Notes to the accounts (cont)
2
3
4	Note 22 Other disclosures for debtors, creditors and other basic financial instruments
5		This year	Last year
6	22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.	No significant exposure	No significant exposure
7
8	22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.	Not applicable	Not applicable

	A	B	D
1	Section C Notes to the accounts (cont)
2
3	Note 23 Contingent liabilities and contingent assets
4
5	23.1 Contingent liabilities
6	Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.
7	This year
8	Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect
9
10
11
12
13	Lastyear
14	Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect
15
16
17
18
19
20	23.2 Contingent assets
21	Where the charity has contingent assets, please complete the following section when their existence is 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
37	Please provide the following information where practicable:
38		This year	Last year

	A	B	C	D	E
39	Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement
40	Where it is not practical to make one or more of these disclosures, please state this fact

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
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 £
	-	-
	-	-
	47,811	-
	-	-
	~~47,811~~	~~-~~

CC17a (Excel)

24/08/2023

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 None. JCF does not hold any financial None. JCF does not hold any financial (debtors, creditors, investments (see section 11, instruments. instruments. FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

CC17a (Excel)

24/08/2023

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	Thisyear Lastyear	Thisyear Lastyear

CC17a (Excel)

24/08/2023

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

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			-	-	-	-	-	-

CC17a (Excel)

24/08/2023

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

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			-	-	-	-	-	-

CC17a (Excel)

24/08/2023

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

Thisyear
	Reason for transfer and where endowment is converted to income, legalpower for its conversion	Amount
Between unrestricted and restricted funds
Between endowment and restricted funds
Between endowment and unrestricted funds

Last year

	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds
Between endowment and restricted funds
Between endowment and unrestricted funds

27.4 Designated funds

This year

Planned use Purpose of the designation Amount

Last year

Planned use Purpose of the designation Amount

CC17a (Excel)

24/08/2023

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.

Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£	£	£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

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)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£		£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

CC17a (Excel)

24/08/2023

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

28.2 Trustees' expenses

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

*enter "False".*
No trustee expenses have been incurred (True or False)		TRUE

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

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

This year *'true' in the box provided.*	This year *'true' in the box provided.*	This year *'true' in the box provided.*	This year *'true' in the box provided.*	This year *'true' in the box provided.*	This year *'true' in the box provided.*
There have been no related party transactions in the reporting period (True or False)						TRUE

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

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

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

CC17a (Excel)

24/08/2023

Last year

There have been no related party transactions in the reporting period (True or False)

Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
£	£	£	£

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

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

CC17a (Excel)

24/08/2023

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

24/08/2023

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 2022 Charity no 1183952 ended (if any) Set out on pages 1-53

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 24 / 10 / 2022 .

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: 27/7/23

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

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).

October 2018

IER

Give here brief details of any items that the examiner wishes to disclose .

October 2018

IER