## **Trustees’ Annual Report for the period**
## **From 25 Oct 24 To 24 Oct 25**
## **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|**In the financial year JCF continued to**
**focus on making grants to research**
**institutions as well as research**
**individuals, in particular:**
-
**JCF continued to support emerging**
**research in NSCLL (which has**
**traditionally been an underfunded**
**area of study), help to foster the next**
**generation of NSCLL scientists;**
-
**Where appropriate, the charity**
**encourages the open publication of**
**research outcomes, ensuring that**
**findings are shared with the wider**
**medical and scientific community**
**and contribute to global knowledge;**
-
**the charity continued to award**
**grants to individuals per existing**
**framework, in areas aimed at**
**understanding, diagnosing and**
**treating NSCLL.**|
|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|**The charity makes grants in furtherance**
**of its charitable purposes, principally to**
**support research and education relating**
**to non-small cell lung cancer. Grants**
**may be made to research institutions,**|
|||**universities, hospitals, academic bodies**
**or, where appropriate, individual**
**researchers whose work is aligned with**
**the charity’s objectives.**
**Grant applications and funding**
**opportunities are considered by the**
**trustees, who assess whether the**
**proposed activity is consistent with the**
**charity’s purposes and capable of**
**delivering public benefit. In considering**
**whether to approve a grant, the trustees**
**take into account factors including the**
**relevance of the proposed research to**
**non-small cell lung cancer, the**
**credibility and experience of the**
**applicant or institution, the intended use**
**of funds, the expected research or**
**educational benefit, and the charity’s**
**available resources.**
**The trustees retain discretion over all**
**grant-making decisions and may impose**
**conditions on grants where appropriate,**
**including requirements for progress**
**updates, reporting on use of funds and**
**sharing of research outcomes. The**
**charity encourages, where suitable, the**
**dissemination of research findings**
**through publication, presentation or**
**other knowledge-sharing within the**
**wider medical and scientific community.**
**During the year, the charity continued to**
**apply its grant-making policy in a**
**proportionate manner, taking account of**
**its reduced operational capacity and**
**lower level of donation income.**|
|---|---|---|
|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 five long-term 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|**During the financial year, the charity**
**continued to pursue its charitable**
**objectives by supporting research and**
**education relating to non-small cell lung**
**cancer.**
**The charity’s activities focused**
**principally on grant-making to support**
**research into the understanding,**
**diagnosis and treatment of non-small**
**cell lung cancer. Through this funding,**
**the charity has contributed to work**
**intended to improve scientific**
**knowledge in an area of significant**
**public health need.**
**The trustees consider that the charity’s**
**grant-making has delivered public**
**benefit by helping to support research**
**capacity in non-small cell lung cancer,**
**including support for researchers and**
**institutions working in this field. The**
**charity’s support is intended to assist**
**the development of knowledge that may,**
**over time, contribute to earlier**
**diagnosis, improved treatment**
**approaches and better outcomes for**
**patients.**
**Where appropriate, the charity**
**encourages the dissemination of**
**research findings through academic**
**publication, presentations and wider**
**knowledge-sharing within the medical**
**and scientific community. This helps**
**ensure that the benefit of funded**
**research is not limited to individual**
**grant recipients but can contribute to**
**broader scientific understanding.**
**Given the charity’s reduced operational**
**capacity during the year, the scale of**
**activity was more limited than in the**
**prior period. Nevertheless, the trustees**
**are satisfied that the charity continued**
**to apply its resources in furtherance of**
**its charitable purposes and for the**
**public benefit.**|
|---|---|---|
## **Additional information (optional)** You may choose to include further statements where relevant about:
**Refer to Achievements and Performance** Achievements against Para 1.41 objectives set **During the current financial year, two key trustees stepped down to pursue career opportunities outside the charity.**
|Performance of fundraising
activities against objectives
set|Para 1.41|**As a result, and with significantly**
**reduced operational capacity,**
**fundraising activity was more limited.**
**The charity raised approximately**
**£200,000 in donations during the year.**
**Despite the lower level of donations, the**
**trustees are satisfied that the charity’s**
**finances remain sound. The charity has**
**taken appropriate steps to manage its**
**cost base, with the majority of**
**expenditure flexed to reflect the reduced**
**level of income. This prudent approach**
**has enabled the charity to remain**
**financially stable while continuing to**
**focus its resources on delivering its**
**core charitable purposes.**|
|---|---|---|
|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|**The trustees consider the charity’s**
**financial position to remain sound. The**
**year ended with a surplus of funds,**
**reflecting the charity’s careful**
**management of expenditure and its**
**ability to flex the cost base in line with**
**reduced donation income.**|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**The charity’s policy is to hold an**
**appropriate level of unrestricted**
**reserves to meet short-term operating**
**requirements and provide financial**
**resilience in the event of reduced**
**donation income or unforeseen**
**expenditure. The trustees review the**
**reserves position periodically, taking**
**into account the charity’s expected level**
**of activity, future commitments and**
**available funding.**|
|Amount of reserves held|Para 1.22|**At the year end, the charity held**
**reserves of approximately £3,000.**|
|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|**The trustees have considered the**
**charity’s ability to continue as a going**
**concern and have not identified any**
**material uncertainties in this regard.**|
## **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||||
||GuangmingXue||||
||Yi Wang||||
||||||
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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**|||
|---|---|---|
||Bin Xue|Yi Wang|
||
Chair|Secretary|
||17/6/2026||
||17/6/2026||
|Jiacai Foundation|Jiacai Foundation|Jiacai Foundation|Charity No
(if any)|1183952||
|---|---|---|---|---|---|
|Annualaccountsfor the period||||||
|Period start date|25/10/2024|To|Period end
date|24/10/2025||
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**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|
|---|---|---|---|---|---|
||209,504|-|-|209,504|999,915|
|||-|-|-|-|
||-|-|-|-|-|
||-|-||-|-|
|||-|-|-|-|
|||-|-|-|-|
||209,504|-|-|209,504|999,915|
|||||||
||35,031|-|-|35,031|229,152|
||190,000|-|-|190,000|800,000|
||-|-|-|-|-|
||-|-|-|-|-|
||225,031|-|-|225,031|1,029,152|
|||||||
||15,527
-|-|-|15,527
-|29,237
-|
||-|-|-|-|-|
||15,527
-|-|-|15,527
-|29,237
-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||15,527
-|-|-|15,527
-|29,237
-|
|||||||
||18,573|-|-|18,573|47,811|
||3,047|-|-|3,047|18,573|
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**£**
F03|**Total this**
**year**
**Total last**
**year**
**£**
**£**
F04
F05|**Total this**
**year**
**Total last**
**year**
**£**
**£**
F04
F05|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||3,047|-|-|3,047|18,573|
|||3,047|-|-|3,047|18,573|
||||||||
|||-|-|-|-|-|
||||||||
|||3,047|43,200|-|46,247|18,573|
||||||||
|||3,047|43,200|**-**|46,247|18,573|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||3,047|43,200|-|46,247|18,573|
||||||||
|||-|||-|-|
||||-||-|-|
|||3,047||-|3,047|-|
||||||-||
|||3,047|-|-|3,047|-|
||||||||
|||Signature||Print|Name|Date of
approval
dd/mm/yyyy|
|||||Bin|Xue|17/06/2026|
|||||Yi Wang||17/06/2026|
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable 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)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support
the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Not applicable 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 Not applicable charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
|Yes*
No*||* -Tick as appropriate|
|---|---|---|
||||
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of the change in accounting policy;_**|Not applicable|
|**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**|Not applicable|
|**_(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|
## **1.4 Changes to accounting estimates**
|No changes to a|ccounting|estimates have occurred in the reporting period (3.46 FRS 102 SORP).|estimates have occurred in the reporting period (3.46 FRS 102 SORP).|
|---|---|---|---|
|Yes*
No*||* -Tick as appropriate||
|||||
|**_Please disclose_**|**_:_**|||
|**_(i) the nature of_**|**_any chan_**|**_ges;_**|Not applicable|
|**_(ii) the effect of_**
**_assets and liabi_**|**_the chan_**
**_lities for t_**|**_ge on income and expense or_**
**_he current period; and_**|Not applicable|
|**_(iii) where pract_**
**_more future per_**|**_icable, th_**
**_iods._**|**_e effect of the change in one or_**|Not applicable|
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
No*||* -Tick as appropriate|
|---|---|---|
||||
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of the prior period error;_**|Not applicable|
|**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|Not applicable|
|**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|Not applicable|
**Section C Notes to the accounts**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change** Not applicable **in accounting policy**
## _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_
|||**Start of**||**End of**|
|---|---|---|---|---|
|||**period**||**period**|
|||**£**||**£**|
|**Fund balances as previously**
**stated**|**_0_**||**_0_**||
|**_Adjustments:_**|**_0_**||**_0_**||
## **Fund balance as restated**
_**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_
|**_102_**||
|---|---|
|**_Adjustments:_**
**Net income/(expenditure) as previously**
**stated**
**Previous period net income/(expenditure)**
**as restated**|**End of**
**£**
**_0_**
**_0_**|
||**_0_**|
**Section C Notes to the accounts (cont)**
**Note 2 Accounting policies**
## **2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Note 2 Accounting policies**
**2.2 INCOME**|**Note 2 Accounting policies**
**2.2 INCOME**|**Note 2 Accounting policies**
**2.2 INCOME**|**Note 2 Accounting policies**
**2.2 INCOME**|**Note 2 Accounting policies**
**2.2 INCOME**|
|---|---|---|---|---|
|_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a_
_different or additional policy has been adopted then this is detailed in the box below._|||||
|**Recognition of income**
**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Current asset**
**investments**
**Debtors**
**Stocks and work in**
**progress**
**Investments**
**Grants with**
**performance conditions**
**Grants payable without**
**performance conditions**
**Tangible fixed assets for**
**use by charity**
**Donated services and**
**facilities**
**Income from interest,**
**royalties and dividends**
**Income from**
**membership**
**subscriptions**
**2.3 EXPENDITURE**
**Liability recognition**
**Investment gains and**
**losses**
**Governance and**
**support costs**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**Basic financial**
**instruments**
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
**Tax reclaims on**
**donations and gifts**
**Settlement of insurance**
**claims**
**Support costs**
**Volunteer help**
**Redundancy cost**|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.
They are valued at fair value except where they qualify as basic financial instruments.
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.
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
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.
They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
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.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
The depreciation rates and methods used are disclosed in note 9.2.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated 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.
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**AND LIABILITIES**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
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.
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.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
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.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets
in the estate and any conditions attached to the legacy are either within the control of
the charity or have been met.
The charity has received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
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.
They are valued at cost.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
The charity has incurred expenditure on support costs.
These are capitalised if they can be used for more than one year, and cost at least
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
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|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes|No|N/a|
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a
|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
||||||
||||||
## **Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|
|---|---|---|---|---|---|---|
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
167,604
-
-
167,604 ########
Gift Aid
41,900
-
-
41,900 260,075
Legacies
-
-
-
-
-
General grants provided by government/other
charities
-
-
-
-
-
Membership subscriptions and sponsorships
which are in substance donations
-
-
-
Donatedgoods,facilities and services
-
-
-
-
-
Other
-
-
-
**Total** 209,504
-
-
209,504 ########
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Other
-
-
-
-
-
**Total** -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Other
-
-
-
-
-
**Total** -
-
-
-
-
Interest income
-
-
-
-
Dividendincome
-
-
-
-
-
Rentalandleasingincome
-
-
-
-
-
Other
-
-
-
-
-
**Total** -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**Total** -
-
-
-
-
Conversion of endowment funds into income
-
-
-
-
-
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
-
-
-
-
-
Gain on disposal of a programme related
investment
-
-
-
-
-
Royalties from the exploitation of intellectual
propertyrights
-
-
-
-
-
Other
-
-
-
-
-
**Total** -
-
-
-
-
209,504
-
-
209,504 ########
**Other information:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**||||||
||Donations and gifts|167,604|-|-|167,604|########|
||Gift Aid|41,900|-|-|41,900|260,075|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|-|-|-|-|-|
||Membership subscriptions and sponsorships
which are in substance donations|-||-|-||
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other||-|-|-||
||**Total**|209,504|-|-|209,504|########|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income||-|-|-|-|
||Dividendincome|-|-|-|-|-|
||Rentalandleasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-||
|||-||-||-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held
forcharity's ownuse|
-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||209,504|-|-|209,504|########|
||||||||
|**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**|||||||
|**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**|||||||
||||||||
||||||||
||||||||
||||||||
|**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year**
**amounts)**|||||||
||A|B|C|D|
|---|---|---|---|---|
|1|**Section C Notes to the accounts (cont)**||||
|2|**This year**
**£**
**Government grant 1**
-
**Government grant 2**
-
**Government grant 3**
-
**Other**
**Total**
-
**Last year**
**£**
**Government grant 1**
-
**Government grant 2**
-
**Government grant 3**
-
**Other**
-
**Total**
-
**Thisyear**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**Thisyear**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**
**Note 4 Analysis of receipts of government grants**
**Description**
**Lastyear**
**Lastyear**
**Description**||||
|3|||||
|4|||||
|5|||||
|6|||||
|7||||-|
|8||||-|
|9||||-|
|10|||||
|11||**Total**
**Description**||-|
|12||||**Last year**
**£**|
|13|||||
|14|||||
|15||||-|
|16||||-|
|17||||-|
|18||||-|
|19||**Total**
-
**Thisyear**
**Lastyear**||-|
|20|||||
|21|||||
|22|||||
|23||**Thisyear**
**Lastyear**|||
|24|||||
|25|||||
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Use of property**
**Other**
**Seconded staff**|**Thisyear**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||||
|||**Lastyear**||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**||||
|**Please provide details of any unfulfilled**
**conditions and other contingencies**
**attaching to resources from donated**
**goods and services not recognised in**
**income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||||
|||||
|||||
|||||
||A|B|C|D|E|F|G|H|I|J|
|---|---|---|---|---|---|---|---|---|---|---|
|1|**Section C**||**Notes to the accounts (cont)**||||||||
|2|**Analysis**
**Expenditure on raising funds:**
**Note 6 Analysis of**||**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**expenditure**
**This year**
**Last year**||||||||
|3|||||||||||
|4|||||||||||
|5|||||||||||
|6|||||||||||
|7|Incurred seeking donations||13,599|-|-|13,599|143,598|-|-|143,598|
|8|Incurred seeking legacies||-|-|-|-|-|-|-|-|
|9|Incurred seeking grants||-|-|-|-|-|-|-|-|
|10|Operating membership schemes and
social lotteries||-|-|-|-|-|-|-|-|
|11|Staging fundraising events||19,071|-|-|19,071|132,178|-|-|132,178|
|12|Fundraising agents||-|-|-|-|-|-|-|-|
|13|Operating charity shops||-|-|-|-|-|-|-|-|
|14|Operating a trading company
undertaking non-charitable trading
activity||-|-|-|-|-|-|-|-|
|15|Advertising, marketing, direct mail and
publicity||2,360|-|-|2,360|52,276|-|-|52,276|
|16|Start up costs incurred in generating
new source of future income||-|-|-|-|-|-|-|-|
|17|Database development costs|||-|-|-|2,500|-|-|2,500|
|18|Other trading activities|||-|-|-||-|-|-|
|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**
**Expenditure on charitable activities:**||35,031|-|-|35,031|330,552|-|-|330,552|
|27|||||||||||
|28|||||||||||
|29|Donation to IBME||40,000|-|-|40,000|600,000|-|-|600,000|
|30|Grants to research students||150,000|-|-|150,000|400,000|-|-|400,000|
|31||||-|-|-||-|-|-|
|32|||-|-|-|-|-|-|-|-|
|33
|**Separate material item of expense**
**Total expenditure on charitable**
**activities**||190,000|-|-|190,000|1,000,000|-|-|1,000,000|
|~~34 ~~|||||||||||
|35|||||||||||
|36|||-|-|-|-|-|-|-|-|
|37|||-|-|-|-|-|-|-|-|
|38|||-|-|-|-|-|-|-|-|
|39|**Other**
**Total**||-|-|-|-|-|-|-|-|
|40|||||||||||
|41|||||||||||
|42|||-|-|-|-|-|-|-|-|
|43|||-|-|-|-|-|-|-|-|
|44|||-|-|-|-|-|-|-|-|
|45|||-|-|-|-|-|-|-|-|
|46|-
-
-
-
-
-
-
-
225,031
-
-
225,031
1,330,552
-
-
1,330,552
**Analysis of expenditure on charitable activities**
**Total other expenditure**
**TOTAL EXPENDITURE**
**Other information:**
**Thisyear**
**Lastyear**||-|-|-|-|-|-|-|-|
|47|||225,031|-|-|225,031|1,330,552|-|-|1,330,552|
|48|||||||||||
|49|||||||||||
|50
~~51~~|||||||||||
||||||||||||
|52|||||||||||
|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|C|D|E|F|
|---|---|---|---|---|---|---|
|1|**Section C Notes to the accounts**|||**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
**(cont)**|||
|2|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Note 7 Extraordinary items**
**_Please explain the nature of each extraordinary item occurring in the period._**
**Total extrordinary items**
**Description**||||||
|3|||||||
|4|||||||
|5|||||||
|6|||||||
|7|||||||
|8|||||||
|9|||||||
|10|||||||
|11|||||||
|12|||||||
|13|||||||
|14|||||||
|15|||||||
|16|||||||
|17|||||||
||A|B|C|D|E|F|G|H|I|
|---|---|---|---|---|---|---|---|---|---|
|1|**Section C Notes to the accounts**
**Note 8 Funds received as agent**
**Amountpaid out**
**Balance held atperiod end**
**_8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity_**
**_is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet._**
**Amount received**|||||||||
|2||||||||||
|3||||||||||
|4||||||||||
|5||||||||||
|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**
**_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._**
**Balance held atperiod end**
**Description/name of party**|||-|-|-|-|-|-|
|16||||||||||
|17||||||||||
|18||||||||||
|19||||||||**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**
**Note 9 Support Costs**
**_Please complete this note if the charity has analysed its expenses using activity_**
**_categories and has support costs._**
**This year**|||||||
|2||||||||
|3||||||||
|4||||||||
|5||||||||
|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|**Last year**|||||||
|15||||||||
|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|**_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||||||||
||A|B|C|D|E|F|G|
|---|---|---|---|---|---|---|---|
|1|**Section C Notes to the accounts**|||||||
|2|**Note 10 Details of certain items of expenditure**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**
**10.1 Fees for examination of the accounts**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|||||||
|3||||||||
|4||||||||
|5||||||||
|6||||||||
|7||||||**This year**
**£**|**Last year**
**£**|
|8||||||||
|9||||||-|-|
|10||||||-|-|
|11||||||-|-|
|12||||||-
|-|
||A|B|C|D|E|F|G|
|---|---|---|---|---|---|---|---|
|1|**Section C Notes to the accounts**|||||||
|2|**Note 10 Details of certain items of expenditure**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**
**10.1 Fees for examination of the accounts**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|||||||
|3||||||||
|4||||||||
|5||||||||
|6||||||||
|7||||||**This year**
**£**|**Last year**
**£**|
|8||||||||
|9||||||-|-|
|10||||||-|-|
|11||||||-|-|
|12||||||-
|-|
||A|B|C|D|E|
|---|---|---|---|---|---|
|1|**Section C Notes to the accounts**|||**(cont)**||
|2|**This year:**
**Last year:**
**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**
**_Please give details of the number of employees whose total emplo_**
**_pension costs) fell within each band of £10,000 from £60,000 upwa_**
**_please enter 'true' in the box provided._**
**Note 11 Paid employees**
**Salaries and wages**
**_Please complete this note if the charity has any employees._**
**11.1 Staff Costs**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**|||||
|3||||||
|4||||||
|5||||||
|6||||||
|7||||**This year**
**£**|**Last year**
**£**|
|8||||||
|9||||-|-|
|10||||-|-|
|11||||-|-|
|12||||-|-|
|13||||-|-|
|14||||||
|15||||||
|16||||||
|17||||||
|18||||**_yee benefits (excluding employer_**
**_rds. If there are no such transactions,_**||
|19||||||
|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|**The nature of the payment (cash, asset**
**etc.)**
**_Please complete if any redundancy or te_**
**Total amount of payment**
**Please state the amount of the payment**
**a right to an asset)**
**Please provide the total amount paid to**
**personnel (includes trustees and senior**
**services to the charity. For specific amo**
**see Note 28.**
**11.3 Ex-gratia payments to employees a**
**11.2 Average head count in the year**
**_Please complete if an ex-gratia payment_**
**The parts of the charity in which the**
**employees work**
**Please state the accounting policy for an**
**termination payments**
**Please explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**
**11.4 Redundancy payments**
**The extent of redundancy funding at the**||**key management**
**management) for their**
**unts paid to trustees,**|||
|31||||**Thisyear**|**Lastyear**|
|32||||**£**|**£**|
|33||||-|-|
|34||||||
|35||||||
|36||||**86061.4**
**Number**|**Last year**
**Number**|
|37||||||
|38|||**Fundraising**|-|-|
|39|||**Charitable Activities**|-|-|
|40|||**Governance**|-|-|
|41|||**Other**|-|-|
|42|||**Total**
**nd others (excluding trust**
**_is made._**|-|-|
|43||||**ees)**||
|44||||||
|45||||||
|46||||||
|47||||||
|48||||||
|49||||||
|50|||**This year**|||
|51|||**Last year**|||
|52||||||
|53||||||
|54|||**This year**|||
|55|||**Last year**|||
|56|||**_rmination payment is mad_**
**(or value of any waiver of**
**y redundancy or**
**balance sheet date**|||
|57||||||
|58||||**Thisyear**|**Lastyear**|
|59||||**£**
-
|**£**
-|
|60||||||
|61||||**_e in the period._**||
|62||||||
|63||||||
|64||||||
|65||||**Thisyear**|**Lastyear**|
|66||||**£**
-|**£**
-|
|67||||||
|68||||||
|69||||||
|70||||||
|71||||**Thisyear**|**Lastyear**|
|72||||**£**
-|**£**
-|
|73||||||
|74||||||
|75||||||
|76||||||
||A|B|C|D|E|
|---|---|---|---|---|---|
|1|**Section C Notes to the accounts (cont)**|||||
|2|**Thisyear**
**Lastyear**
**£**
**£**
-
-
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a**
**defined contribution scheme.**
**_12.1 Please complete this note if a defined contribution pension scheme is operated._**
**Please provide such information as is**
**available about the plan's surplus or**
**deficit and the implications, if any, for**
**the reporting charity for this year and**
**last year, if different**
**Please confirm that although the**
**scheme is accounted for as a defined**
**contribution plan, it is a defined benefit**
**plan.**
**_12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to_**
**_ascertain its share of the underlying assets and liabilities._**
**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**
**Amount of contributions recognised in the SOFA as an expense**
**_12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan_**
**_that is accounted for as a defined contribution plan._**
**Describe the extent to which the charity**
**can be liable to the plan for other**
**entities' obligations under the terms**
**and conditions of the multi-employer**
**plan. If this is different for last year,**
**provide details**
**Provide an explanation of how any**
**liability arising from an agreement with**
**a multi-employer plan to fund a deficit**
**has been determined. If this is different**
**for last year, provide details**|||||
|3||||||
|4||||||
|5||||||
|6||||||
|7||||||
|8||||||
|9||||||
|10||||||
|11||||||
|12||||||
|13||||||
|14||||||
|15||||||
|16||||||
|17||||||
|18||||||
|19||||||
|20||||||
|21||||||
||A|B|C|D|E|F|
|---|---|---|---|---|---|---|
|1|**Section C Notes to the accounts**||||**(cont)**||
|2|**This year:**
**Note 13 Grantmaking**
**_Please complete this note if the charity made any grants or donations which in aggregate form a m_**
**_charitable activities undertaken._**
**13.1 Analysis of grants paid (included in cost of charitable activities)**||||**Total**
**£**
40,000.00
150,000.00
-
**190,000**
**_Provide details_**
**_below_**
**Total amount of**
**grantspaid £**
40,000
-
-
-
-
-
-
-
-
-
**40,000**
-
40,000
**Total**
**£**
**600,000.00**
**400,000.00**
**-**
**-**
**1,000,000**
**_Provide details_**
**_below_**
**Total amount of**
**grantspaid £**
600,000
-
-
-
-
-
-
-
-
**600,000**
-
600,000
**_aterial part of the_**||
|3|||||||
|4|||||||
|5|||||||
|6|||||||
|7|**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**|**Total**||
|8||||**£**|**£**||
|9|Donation to IBME|40,000.00|-|-|40,000.00||
|10|Grants to research students|-|150,000.00|-|150,000.00||
|11|||||||
|12||-|-|-|-||
|13|**_Total_**
**13.2 Grants made to institutions**
**_Please enter “Nil” if the charity do_**|**40,000**|**150,000 **|**-**|**190,000**||
|14||**_es not identify and/or allocate support costs._**|||||
|15
|||||||
|~~16~~|||||||
|17|||||||
|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
||40,000||
|23|||~~li~~
~~ti~~
~~l ti~~
~~t~~
~~t~~
~~t~~
~~t~~||-||
|24|||||-||
|25|||||-||
|26|||||-||
|27|||||-||
|28|||||-||
|29|||||-||
|30|||||-||
|31|||||-||
|32|**_TOTAL GRANTS PAID_**
**Last year:**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**
**13.3 Analysis ofgrantspaid(included in cost of charitable activities)**||||**40,000**||
|33|||||-||
|34|||||40,000||
|35|||||||
|36|||||||
|37|||||||
|38|**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**
**£**|**Total**
**£**||
|39|||||||
|40|Donation to IBME|600,000.00|-|-|**600,000.00**||
|41|Grants to research students|-|400,000.00|-|**400,000.00**||
|42|||-|-|**-**||
|43||-|-|-|**-**||
|44|**_Total_**
**600,000**
**400,000 -**
**_No_**
**_Please enter “Nil” if the charity does not identify and/or allocate support costs._**
**13.4 Grants made to institutions**
**_My charity has made grants to particular institutions that are material in the_**
**_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._**|**600,000**|**400,000 **|**-**|**1,000,000**||
|45|||||||
|46|||||||
|47|||||||
|48|||||||
|49|||||||
|50|||||||
|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 relating to cancer treatment||600,000||
|55|||||||
|56|||||-||
|57|||||-||
|58|||||-||
|59|||||-||
|60|||||-||
|61|||||-||
|62|||||-||
|63|||||-||
|64|**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**||||**600,000**||
|65|||||-||
|66|||||600,000||
||A|B|C|D|E|F|
|---|---|---|---|---|---|---|
|1|**Section C Notes t**|**o the accounts**||**(cont)**|||
|2|**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant,**
**machinery**
**and motor**
**vehicles**
**Fixtures, fittings**
**and equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of the year
-
-
-
-
-
Additions
-
-
-
-
-
Revaluations
-
-
-
-
-
Disposals
-
-
-
-
-
Transfers *
-
-
-
-
-
At end of the year
-
-
-
-
-
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
At beginning of the year
-
-
-
-
-
Disposals
-
-
-
-
-
Depreciation
-
-
-
-
-
Impairment
-
-
-
-
-
Transfers*
-
-
-
-
-
At end of the year
-
-
-
-
-
Net book value at the beginning of the year
-
-
-
-
-
Net book value at the end of the year
-
-
-
-
-
**14.4 Impairment**
**14.5 Revaluation**
**This year**
**Last year**
-
-
**Thisyear**
**Lastyear**
**£**
**£**
-
-
-
-
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the methods applied and significant assumptions_**
**_This year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_the effective date of the revaluation_**
**_Last year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_If an accounting policy of revaluation is adopted, please provide:_**
**14.3 Net book value**
**14.2 Depreciation and impairments**
**14.1 Cost or valuation**
**Note 14 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**
_* 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._
**14.6 Other disclosures**
**_(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._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**|**ts**
**_tangible fixed assets_**|||||
|3|||||||
|4|||||||
|5|||||||
|6||**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**|
|7|||||||
|8||-|-|-|-|-|
|9||-|-|-|-|-|
|10||-|-|-|-|-|
|11||-|-|-|-|-|
|12||-|-|-|-|-|
|13||-|-|-|-|-|
|14|||||||
|15||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|16|||||||
|17|||||||
|18||-|-|-|-|-|
|19||-|-|-|-|-|
|20||-|-|-|-|-|
|21||-|-|-|-|-|
|22||-|-|-|-|-|
|23||-|-|-|-|-|
|24|||||||
|25|||||||
|26||-|-|-|-|-|
|27||-|-|-|-|-|
|28|||||||
|29|||||||
|30|||||||
|31|||||||
|32|||||||
|33|||||**This year**
**Last year**||
|34|||||||
|35|||||||
|36|||||||
|37|||||||
|38|||||||
|39|||||-|-|
|40|||||||
|41|||||||
|42|||||**Thisyear**|**Lastyear**|
|43|||||**£**|**£**|
|44|||||-|-|
|45|||||-|-|
|46|||||||
|47|||||||
|48|||||||
|49|||||||
||A|B|C|D|E|F|G|H|
|---|---|---|---|---|---|---|---|---|
|1|**Section C Notes**||**to the accou**|**Other**
**Total**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**nts (cont**
**_ssets_**
**_ssets including:_**|||||
|2|**Research &**
**development**
**£**
At beginning of the year
-
Additions
-
Disposals
-
Revaluations
-
Transfers *
-
At end of the year
-
****Basis**
SL or RB
**** Rate**
At beginning of the year
-
Disposals
-
Amortisation
-
Impairment
-
Transfers*
-
At end of year
-
Net book value at the beginning
of the year
-
Net book value at the end of the
year
-
**15.5 Impairment**
**This year:**
**Last year:**
**15.6 Revaluation**
**_Please provide a description of the events an_**
**_circumstances that led to the recognition or r_**
**_impairment loss._**
**15.7 Other disclosures**
**_(iii) Please provide the amount of contractua_**
**_commitments for the acquisition of intangible_**
**_If an accounting policy of revaluation is adop_**
**_the carrying amount that would have been re_**
**_the assets been carried under the cost model._**
**_Please provide a description of the events an_**
**_circumstances that led to the recognition or r_**
**_impairment loss._**
**_Policies for the recognition of any capital_**
**_development_**
**Note 15 Intangible assets**
**_Please complete this note if the charity has an_**
**15.1 Cost or valuation**
**15.2 Amortisation and impairments**
**15.4 Accounting policy**
**_Please disclose the accounting policy for inta_**
**_Reasons for choosing amortisation rates_**
**15.3 Net book value**
_** Please indicate the method of depreciation by_
_reducing balance). Also please indicate the rate o_
_the asset (in years); for reducing balance, what is_
_* The "transfers" row is for movements between_
**_the effective date of the revaluation_**
**_(iv) State the amount of research and develo_**
**_expenditure recognised as expenditure in the_**
**_(v) Please detail the headings in the SOFA in_**
**_charge for amortisation of intangible assets is_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_(vi) For any material intangible assets, pleas_**
**_description, its carrying amount and any rem_**
**_amortisation period._**
**_(i) If your intangible asset was acquired by w_**
**_provide value on initial recognition and carryi_**
**_the asset._**
**_(ii) Details of the carrying amounts of any i_**
**_assets to which the charity has restricted title_**
**_pledged as security for liabilities._**||**_y intangible a_**||||||
|3|||||||||
|4|||||||||
|5|||||||||
|6||**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**||||
|7|||||||||
|8||-|-|-|-||||
|9||-|-|-|-||||
|10||-|-|-|-||||
|11||-|-|-|-||||
|12||-|-|-|-||||
|13||-|-|-|-||||
|14||**ents**|||||||
|15||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|||
|16|||||||||
|17|||||||||
|18||-|-|-|-||||
|19||-|-|-|-||||
|20||-|-|-|-||||
|21||-|-|-|-||||
|22||-|-|-|-||||
|23||-|-|-|-||||
|24|||||||||
|25|||||||||
|26||-|-|-|-||||
|27||-|-|-|-||||
|28||**_the events an_**
**_ecognition or r_**
**_t of contractua_**
**_n of intangible_**
**_uation is adop_**
**_d have been re_**
**_he cost model._**
**_the events an_**
**_ecognition or r_**
**_any capital_**
**_policy for inta_**
**_tion rates_**
_depreciation by_
_dicate the rate o_
_balance, what is_
_ments between_
**_ation_**
**_ch and develo_**
**_enditure in the_**
**_in the SOFA in_**
**_ngible assets is_**
**_r, if applicable_**
**_e assets, pleas_**
**_t and any rem_**
**_acquired by w_**
**_tion and carryi_**
**_ounts of any i_**
**_restricted title_**
**_s._**|**_ngible fixed a_**||||||
|29|||||||||
|30|||||||||
|31|||||||||
|32|||||||||
|33|||**_d_**
**_eversal of an_**
**_l_**
**_assets._**
**_ted, please pro_**
**_cognised had_**
**_d_**
**_eversal of an_**
_deleting the me_
_f depreciation:_
_the percentag_
_fixed asset cat_
**_pment_**
**_year._**
**_which a_**
**_included._**
**_e provide a_**
**_aining_**
**_ay of grant,_**
**_ng amount of_**
**_ntangible_**
**_or that are_**||||||
|34|||||||||
|35|||||||||
|36|||||||||
|37|||||||||
|38|||||||||
|39||||**_vide:_**|||||
|40|||||||||
|41|||||||||
|42||||**This year**||**Last year**|||
|43|||||||||
|44|||||||||
|45|||||||||
|46|||||||||
|47|||||||||
|48|||||||||
|49|||||||||
|50|||||||||
|51|||||||||
|52|||||||||
|53|||||||||
|54|||||||||
|55||||_thod not applicable (SL = straight line; RB =_
_for straight line, what is the anticipated life of_
_e annual deduction._
_egories._|||||
|56|||||||||
|57|||||||||
||A|B|C|D|E|F|G|H|
|---|---|---|---|---|---|---|---|---|
|1|**Section C Notes**||**to the accou**|**Other**
**Total**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**nts (cont**
**_ssets_**
**_ssets including:_**|||||
|2|**Research &**
**development**
**£**
At beginning of the year
-
Additions
-
Disposals
-
Revaluations
-
Transfers *
-
At end of the year
-
****Basis**
SL or RB
**** Rate**
At beginning of the year
-
Disposals
-
Amortisation
-
Impairment
-
Transfers*
-
At end of year
-
Net book value at the beginning
of the year
-
Net book value at the end of the
year
-
**15.5 Impairment**
**This year:**
**Last year:**
**15.6 Revaluation**
**_Please provide a description of the events an_**
**_circumstances that led to the recognition or r_**
**_impairment loss._**
**15.7 Other disclosures**
**_(iii) Please provide the amount of contractua_**
**_commitments for the acquisition of intangible_**
**_If an accounting policy of revaluation is adop_**
**_the carrying amount that would have been re_**
**_the assets been carried under the cost model._**
**_Please provide a description of the events an_**
**_circumstances that led to the recognition or r_**
**_impairment loss._**
**_Policies for the recognition of any capital_**
**_development_**
**Note 15 Intangible assets**
**_Please complete this note if the charity has an_**
**15.1 Cost or valuation**
**15.2 Amortisation and impairments**
**15.4 Accounting policy**
**_Please disclose the accounting policy for inta_**
**_Reasons for choosing amortisation rates_**
**15.3 Net book value**
_** Please indicate the method of depreciation by_
_reducing balance). Also please indicate the rate o_
_the asset (in years); for reducing balance, what is_
_* The "transfers" row is for movements between_
**_the effective date of the revaluation_**
**_(iv) State the amount of research and develo_**
**_expenditure recognised as expenditure in the_**
**_(v) Please detail the headings in the SOFA in_**
**_charge for amortisation of intangible assets is_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_(vi) For any material intangible assets, pleas_**
**_description, its carrying amount and any rem_**
**_amortisation period._**
**_(i) If your intangible asset was acquired by w_**
**_provide value on initial recognition and carryi_**
**_the asset._**
**_(ii) Details of the carrying amounts of any i_**
**_assets to which the charity has restricted title_**
**_pledged as security for liabilities._**||**_y intangible a_**||||||
|3|||||||||
|4|||||||||
|5|||||||||
|6||**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**||||
|7|||||||||
|8||-|-|-|-||||
|9||-|-|-|-||||
|10||-|-|-|-||||
|11||-|-|-|-||||
|12||-|-|-|-||||
|13||-|-|-|-||||
|14||**ents**|||||||
|15||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|||
|16|||||||||
|17|||||||||
|18||-|-|-|-||||
|19||-|-|-|-||||
|20||-|-|-|-||||
|21||-|-|-|-||||
|22||-|-|-|-||||
|23||-|-|-|-||||
|24|||||||||
|25|||||||||
|26||-|-|-|-||||
|27||-|-|-|-||||
|28||**_the events an_**
**_ecognition or r_**
**_t of contractua_**
**_n of intangible_**
**_uation is adop_**
**_d have been re_**
**_he cost model._**
**_the events an_**
**_ecognition or r_**
**_any capital_**
**_policy for inta_**
**_tion rates_**
_depreciation by_
_dicate the rate o_
_balance, what is_
_ments between_
**_ation_**
**_ch and develo_**
**_enditure in the_**
**_in the SOFA in_**
**_ngible assets is_**
**_r, if applicable_**
**_e assets, pleas_**
**_t and any rem_**
**_acquired by w_**
**_tion and carryi_**
**_ounts of any i_**
**_restricted title_**
**_s._**|**_ngible fixed a_**||||||
|29|||||||||
|30|||||||||
|31|||||||||
|32|||||||||
|33|||**_d_**
**_eversal of an_**
**_l_**
**_assets._**
**_ted, please pro_**
**_cognised had_**
**_d_**
**_eversal of an_**
_deleting the me_
_f depreciation:_
_the percentag_
_fixed asset cat_
**_pment_**
**_year._**
**_which a_**
**_included._**
**_e provide a_**
**_aining_**
**_ay of grant,_**
**_ng amount of_**
**_ntangible_**
**_or that are_**||||||
|34|||||||||
|35|||||||||
|36|||||||||
|37|||||||||
|38|||||||||
|39||||**_vide:_**|||||
|40|||||||||
|41|||||||||
|42||||**This year**||**Last year**|||
|43|||||||||
|44|||||||||
|45|||||||||
|46|||||||||
|47|||||||||
|48|||||||||
|49|||||||||
|50|||||||||
|51|||||||||
|52|||||||||
|53|||||||||
|54|||||||||
|55||||_thod not applicable (SL = straight line; RB =_
_for straight line, what is the anticipated life of_
_e annual deduction._
_egories._|||||
|56|||||||||
|57|||||||||
||A|B|C|D|E|F|G|H|
|---|---|---|---|---|---|---|---|---|
|1|**Section C Notes**||**to the accou**|**Other**
**Total**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**nts (cont**
**_ssets_**
**_ssets including:_**|||||
|2|**Research &**
**development**
**£**
At beginning of the year
-
Additions
-
Disposals
-
Revaluations
-
Transfers *
-
At end of the year
-
****Basis**
SL or RB
**** Rate**
At beginning of the year
-
Disposals
-
Amortisation
-
Impairment
-
Transfers*
-
At end of year
-
Net book value at the beginning
of the year
-
Net book value at the end of the
year
-
**15.5 Impairment**
**This year:**
**Last year:**
**15.6 Revaluation**
**_Please provide a description of the events an_**
**_circumstances that led to the recognition or r_**
**_impairment loss._**
**15.7 Other disclosures**
**_(iii) Please provide the amount of contractua_**
**_commitments for the acquisition of intangible_**
**_If an accounting policy of revaluation is adop_**
**_the carrying amount that would have been re_**
**_the assets been carried under the cost model._**
**_Please provide a description of the events an_**
**_circumstances that led to the recognition or r_**
**_impairment loss._**
**_Policies for the recognition of any capital_**
**_development_**
**Note 15 Intangible assets**
**_Please complete this note if the charity has an_**
**15.1 Cost or valuation**
**15.2 Amortisation and impairments**
**15.4 Accounting policy**
**_Please disclose the accounting policy for inta_**
**_Reasons for choosing amortisation rates_**
**15.3 Net book value**
_** Please indicate the method of depreciation by_
_reducing balance). Also please indicate the rate o_
_the asset (in years); for reducing balance, what is_
_* The "transfers" row is for movements between_
**_the effective date of the revaluation_**
**_(iv) State the amount of research and develo_**
**_expenditure recognised as expenditure in the_**
**_(v) Please detail the headings in the SOFA in_**
**_charge for amortisation of intangible assets is_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_(vi) For any material intangible assets, pleas_**
**_description, its carrying amount and any rem_**
**_amortisation period._**
**_(i) If your intangible asset was acquired by w_**
**_provide value on initial recognition and carryi_**
**_the asset._**
**_(ii) Details of the carrying amounts of any i_**
**_assets to which the charity has restricted title_**
**_pledged as security for liabilities._**||**_y intangible a_**||||||
|3|||||||||
|4|||||||||
|5|||||||||
|6||**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**||||
|7|||||||||
|8||-|-|-|-||||
|9||-|-|-|-||||
|10||-|-|-|-||||
|11||-|-|-|-||||
|12||-|-|-|-||||
|13||-|-|-|-||||
|14||**ents**|||||||
|15||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|||
|16|||||||||
|17|||||||||
|18||-|-|-|-||||
|19||-|-|-|-||||
|20||-|-|-|-||||
|21||-|-|-|-||||
|22||-|-|-|-||||
|23||-|-|-|-||||
|24|||||||||
|25|||||||||
|26||-|-|-|-||||
|27||-|-|-|-||||
|28||**_the events an_**
**_ecognition or r_**
**_t of contractua_**
**_n of intangible_**
**_uation is adop_**
**_d have been re_**
**_he cost model._**
**_the events an_**
**_ecognition or r_**
**_any capital_**
**_policy for inta_**
**_tion rates_**
_depreciation by_
_dicate the rate o_
_balance, what is_
_ments between_
**_ation_**
**_ch and develo_**
**_enditure in the_**
**_in the SOFA in_**
**_ngible assets is_**
**_r, if applicable_**
**_e assets, pleas_**
**_t and any rem_**
**_acquired by w_**
**_tion and carryi_**
**_ounts of any i_**
**_restricted title_**
**_s._**|**_ngible fixed a_**||||||
|29|||||||||
|30|||||||||
|31|||||||||
|32|||||||||
|33|||**_d_**
**_eversal of an_**
**_l_**
**_assets._**
**_ted, please pro_**
**_cognised had_**
**_d_**
**_eversal of an_**
_deleting the me_
_f depreciation:_
_the percentag_
_fixed asset cat_
**_pment_**
**_year._**
**_which a_**
**_included._**
**_e provide a_**
**_aining_**
**_ay of grant,_**
**_ng amount of_**
**_ntangible_**
**_or that are_**||||||
|34|||||||||
|35|||||||||
|36|||||||||
|37|||||||||
|38|||||||||
|39||||**_vide:_**|||||
|40|||||||||
|41|||||||||
|42||||**This year**||**Last year**|||
|43|||||||||
|44|||||||||
|45|||||||||
|46|||||||||
|47|||||||||
|48|||||||||
|49|||||||||
|50|||||||||
|51|||||||||
|52|||||||||
|53|||||||||
|54|||||||||
|55||||_thod not applicable (SL = straight line; RB =_
_for straight line, what is the anticipated life of_
_e annual deduction._
_egories._|||||
|56|||||||||
|57|||||||||
||A|B|C|D|E|F|G|
|---|---|---|---|---|---|---|---|
|1
|**Section C**|**Notes to the accounts**|||**(cont)**|||
|2
3|
**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of heritage**
**assets.**
At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Net book value at the beginning of the
year
Net book value at the end of the year
**16.5 Impairment**
**This year**
**Last year**
**16.6 Revaluation**
Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**
**Note 16 Heritage a**
**_Please complete this note if the charit_**
**16.1 General disclosures for all chariti**
**16.9 Five year summary of heritage as**
**_any significant limitations on the valu_**
**16.7 Analysis of heritage assets by cla**
**16.8 Heritage assets (where heritage a**
**_qualifications of independent valuer_**
**_the methods applied and significant a_**
**_the name of independent valuer, if app_**
**_the effective date of the revaluation_**
**_Please provide a description of the ev_**
**_that led to the recognition or reversal_**
**16.3 Depreciation and impairments**
**16.4 Net book value**
**_If an accounting policy of revaluation_**
**16.2 Cost or valuation**
**_Please provide a description of the ev_**
**_that led to the recognition or reversal_**|**ssets**
**_y has heritage assets_**
**es holding heritage assets**||||||
|4||||||||
|5||||||||
|6||**Thisyear**|||**Lastyear**|||
|7||||||||
|8||||||||
|9|||||
**Heritage asset**
**4**
**Total**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-|||
|10||||||||
|11||**Heritage asset**
**1**
**£**|
**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**|
**Total**
**£**||
|12||||||||
|13||-|-|-|-|-||
|14||-|-|-|-|-||
|15||-|-|-|-|-||
|16||-|-|-|-|-||
|17||-|-|-|-|-||
|18||-|-|-|-|-||
|19||||||||
|20|||||||Straight
Line ("SL")
or Reducing
Balance|
|21||||||||
|22||||||||
|23||-|-|-|-|-||
|24||-|-|-|-|-||
|25||-|-|-|-|-||
|26||-|-|-|-|-||
|27||-|-|-|-|-||
|28||-|-|-|-|-||
|29||||||||
|30||||||||
|31||-|-|-|-|-||
|32||-|-|-|-|-||
|33||**_ation_**
**ss or group distinguishing th**
**ssets are not recoignised on**
**_ssumptions_**
**_licable_**
**_ents and circumstances_**
**_of an impairment loss._**
**_is adopted, please provide:_**
**_ents and circumstances_**
**_of an impairment loss._**||||||
|34||||||||
|35||||||||
|36||||||||
|37||||||||
|38||||||||
|39||||||||
|40||||||||
|41||||||||
|42||||**This**|**year**|**Last year**||
|43||||||||
|44||||||||
|45||||||||
|46||||||||
|47||||||||
|48||||**ose at cost an**
**the balance sh**|**d those at valuation**|||
|49||||||||
|50|||||**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**|
|51||||||||
|52|||||-|-|-|
|53|||||-|-|-|
|54|||||-|-|-|
|55|||||-|-|-|
|56|||||-|-|-|
|57|||||-|-|-|
|58|||||**eet)**|||
|59||||||||
|60||**This year**|||**Last year**|||
|61||||||||
|62||||||||
|63||||||||
|64||||||||
|65||**sets transactions**|||**2012**
**2011**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**-**
-
-
-
-
-
-
-
-
**-**
**-**
-
-
-
-
-
-
-
-
**-**
**-**|||
|66||||||||
|67||**2015**|**2014**|**2013**|**2012**|**2011**||
|68||**£**|**£**|**£**|**£**|**£**||
|69|
**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|||||||
|70||-|-|-|-|-||
|71||-|-|-|-|-||
|72||-||||||
|73||-||||||
|74||||||||
|75||-|-|-|-|-||
|76||-|-|-|-|-||
|77||-|-|-|-|-||
|78||-|-|-|-|-||
|79||**-**|**-**|**-**|**-**|**-**||
|80||||||||
|81||||||||
|82||-|-|-|-|-||
|83||-|-|-|-|-||
|84||-|-|-|-|-||
|85||-|-|-|-|-||
|86||**-**|**-**|**-**|**-**|**-**||
|87||||||||
|88||||||||
|89||-|-|-|-|-||
|90||-|-|-|-|-||
|91||-|-|-|-|-||
|92||-|-|-|-|-||
|93||**-**|**-**|**-**|**-**|**-**||
|94||||||||
||A|B|C|D|E|F|G|H|I|
|---|---|---|---|---|---|---|---|---|---|
|1
|**Section C Notes to t**||**he account**|**s (cont)**|||**Total**
-
-
-
-
-
-
-
**£**
**tyear**
-
-
**B04**
-
-
-
-
-
**£**
-
-
**_wlegable and_**
**_quoted on the_**
**_a traded_**
**impairment**
-
**£**
-
**impairment**
-
-
-
-
**ce sheet.**
**t year**
-
-
-
-
-|||
|2
3|
**Cash &**
**cash**
**equivalents**
Carrying (fair) value at beginning of
period
-
**Add:**additions to investments during
period*
-
**Less:**disposals at carrying value
-
**Less: impairments**
-
**Add: Reversal of impairments**
-
**Add/(deduct):**transfer in/(out) in the
period
-
**Add/(deduct):**net gain/(loss) on
revaluation
-
Carrying (fair) value at end of year
-
**This year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Last year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**17.5 Guarantees**
**(i) Explain the methods and significant assum**
**determining the fair value of investment proper**
**the charity**
**Social investments**
**Other investments**
**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure significant information)._**
**Please provide details and amount of any guara**
**to or on behalf of a third party**
**Name of the entity or entities benefitting from t**
**guarantees**
**Please explain how the guarantee furthers the c**
**aims**
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**17.2 Please provide a breakdown of investm**
**differentiating between those held at fair valu**
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Total**
**Listed investments**
**Social investments**
**(ii) Name or independent valuer, if applicable,**
**relevant qualifications**
**(iii) Provide details of any restrictions on the a**
**realise investment property or on the remittanc**
**or disposal proceeds**
**Note 17 Investment assets**
**_Please complete this note if the charity has any i_**
**17.1 Fixed assets investments (please provid**
**Listed investments**
***Please specify additions resulting from**
**acquisitions through business combinations, if**
**any.**
**_Please note that Fair Value in this context is the_**
**_willing parties in an arm's length transaction. Fo_**
**_London Stock Exchange Daily Official List or equ_**
**_market, it is the trustees' or valuers' best estima_**
**17.3 If your charity holds investment properti**
**Other investments**
**Total**
**17.4 Please provide a breakdown of current**
**Social investments**
**Grand total (Fair value at year end+Cost less im**
**(iv) Explain any contractual obligations for the**
**construction or development of investment pro**
**repairs, maintenance or enhancements**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less im**
**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.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**17.7 Additional information**
**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.**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the**
**reporting date**
**Amounts payable within 1 year**||**_nvestment a_**
**e for each c**|**_ssets._**
**lass of investment)**||||||
|4||||||||||
|5||||||||||
|6||**Cash &**
**cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|||
|7||-|-|-|-|-|-|||
|8||-|-|-|-|-|-|||
|9||-|-|-|-|-|-|||
|10||-|-||-|-||||
|11||-|-|-|-|-|-|||
|12||-|-|-|-|-|-|||
|13||-|-|-|-|-|-|||
|14||-|-|-|-|-|-|||
|15||||||||||
|16||||||||||
|17|||**ptions in**
**ty held by**
**ntee made**
**hose**
**harity's**
**ents shown**
**e and thos**
**and**
**bility to**
**e of income**
**_amount for w_**
**_r traded sec_**
**_ivalent. For_**
**_te of fair val_**
**es, please c**
**asset invest**
**pairment)**
**purchase,**
**perty or for**
**pairment)**|43200
**above agreeing with the balance sheet row**
**e held at cost less impairment.**
**_hich an asset could be exchanged between kno_**
**_urities, the fair value is the value of the security_**
**_other assets where there is no market price on_**
**_ue._**||||||
|18||||||||||
|19||||||||||
|20||||||||||
|21||||||||||
|22||||||||||
|23||||||||||
|24||||**Fair value at year end**||**Cost less**|**impairment**|||
|25||||**£**|||**£**|||
|26||||-|||-|||
|27||||-|||-|||
|28||||-|||-|||
|29||||-|||-|||
|30||||-|||-|||
|31||||-|||-|||
|32|||||||-|||
|33||||||||||
|34||||||||||
|35||||||||||
|36||||**86061.4**||**Cost less**|**impairment**|||
|37||||**£**|||**£**|||
|38||||-|||-|||
|39||||-|||-|||
|40||||-|||-|||
|41||||-|||-|||
|42||||-|||-|||
|43||||-|||-|||
|44|||||||-|||
|45||||**omplete the following note:**||||||
|46||||||||||
|47||||**Thisyear**||**Las**|**tyear**|||
|48||||||||||
|49||||||||||
|50||||||||||
|51||||||||||
|52||||**ments, if applicable, agreeing with the balan**||||||
|53||||||||||
|54||||||||||
|55||||**This year**||**Las**|**t year**|||
|56||||**£**|||**£**|||
|57||||-|||-|||
|58||||-|||-|||
|59||||-|||-|||
|60||||-|||-|||
|61||||-|||-|||
|62||||-|||-|||
|63||||||||||
|64||||||||||
|65||||**Thisyear**|||**Lastyear**|||
|66||||||||||
|67||||||||||
|68||||||||||
|69|||||||**This year £**
**Last year £**
-
-
-
-
-
-
-
-
-
-
**This year £**
**Last year £**
-
-
-
-
-
-
-
-
**Last year**
**Last year**|||
|70||||||||||
|71||||**_Description_**|||**This year £**|**Last year £**||
|72|||||||-|-||
|73|||||||-|-||
|74|||||||-|-||
|75|||||||-|-||
|76|||**_Total_**||||-|-||
|77||||||||||
|78||||**_Description_**|||**This year £**|**Last year £**||
|79|||||||-|-||
|80|||||||-|-||
|81|||||||-|-||
|82|||**_Total_**||||-|-||
|83||||||||||
|84||||**This year**|||**Last year**|||
|85||||||||||
|86||||||||||
|87||||||||||
|88||||||||||
|89||||||||||
|90||||||||||
|91||||||||||
|92||||||||||
|93||||**This year**|||**Last year**|||
|94||||||||||
|95||||||||||
|96||||||||||
|~~97~~||||||||||
||A|B|C|D|E|F|
|---|---|---|---|---|---|---|
|1|**Section C Notes to the accounts (cont)**||||||
|2|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
-
-
-
-
-
**_Added in period_**
-
-
-
-
-
**_Expensed in period_**
-
-
-
-
-
**_Impaired_**
-
-
-
-
-
**_Closing_**
**-**
**-**
**-**
**-**
**-**
**Other trading activities:**
**_Opening_**
-
-
-
-
-
**_Added in period_**
-
-
-
-
-
**_Expensed in period_**
-
-
-
-
-
**_Impaired_**
-
-
-
-
-
**_Closing_**
**-**
**-**
**-**
**-**
**-**
**Other:**
**_Opening_**
-
-
-
-
-
**_Added in period_**
-
-
-
-
-
**_Expensed in period_**
-
-
-
-
-
**_Impaired_**
-
-
-
-
-
**_Closing_**
**-**
**-**
**-**
**-**
**-**
**Total this year**
-
-
-
-
-
**_Total previous year_**
-
-
-
-
-
**Work in**
**progress**
**18.1 Please state the carrying amount of stock and work in progress analysed between**
**activities.**
**Note 18 Stocks**
**_Please complete this note if the charity holds any stock items_**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**This year**
**Last year**
**£**
**£**||||||
|3|||||||
|4|||||||
|5|||||||
|6|||||||
|7||**Stock**||**Donated goods**||**Work in**
**progress**|
|8||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
|9||**£**|**£**|**£**|**£**|**£**|
|10|||||||
|11||-|-|-|-|-|
|12||-|-|-|-|-|
|13||-|-|-|-|-|
|14||-|-|-|-|-|
|15
||**-**|**-**|**-**|**-**|**-**|
|~~16~~|||||||
|17|||||||
|18||-|-|-|-|-|
|19||-|-|-|-|-|
|20||-|-|-|-|-|
|21||-|-|-|-|-|
|22
||**-**|**-**|**-**|**-**|**-**|
|~~23~~|||||||
|24|||||||
|25||-|-|-|-|-|
|26||-|-|-|-|-|
|27||-|-|-|-|-|
|28||-|-|-|-|-|
|29||**-**|**-**|**-**|**-**|**-**|
|30||-|-|-|-|-|
|31||-|-|-|-|-|
|32|||||||
|33|||**This year**||**Last year**||
|34|||**£**||**£**||
|35|||||||
||A|B|C|D|E|
|---|---|---|---|---|---|
|1|**Section C Notes to the accounts**|||**(cont)**||
|2|**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**19.1 Analysis of debtors**
**This year**
**Last year**
**£**
**£**
-
-
**Trade debtors**
-
-
**Prepayments and accrued income**
-
-
**Other debtors**
-
-
**Total**
**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
**Prepayments and accrued income**
**Other debtors**
**Total**
**Note 19 Debtors and prepayments**
**_Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date._**
**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
**Trade debtors**|||||
|3||||||
|4||||||
|5||||**This year**
**£**|**Last year**
**£**|
|6||||||
|7||||-|-|
|8||||-|-|
|9||||-|-|
|10||||-|-|
|11||||||
|12||||||
|13||||||
|14||||||
|15||||**This year**
**£**|**Last year**
**£**|
|16||||||
|17||||-|-|
|18||||-|-|
|19||||-|-|
|20||||-|-|
|21||||-|-|
|22||||||
|23||||||
|24||||||
||A|B|C|D|E|
|---|---|---|---|---|---|
|1|**Section C Notes to the accounts**|||**(cont)**||
|2|**Note 20 Creditors and accruals**
**20.1 Analysis of creditors**
**This year**
**Last year**
**£**
**£**
**Accruals for grants payable**
-
-
**Bank loans and overdrafts**
-
-
**Trade creditors**
-
-
**Payments received on account for contracts or**
**performance-related grants**
-
-
**Accruals and deferred income**
-
-
**Taxation and social security**
-
-
**Other creditors**
-
-
**Total**
-
-
**20.2 Deferred income**
**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Amounts falling due within**
**oneyear**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has any creditors or accruals._**
**_Please complete this note if the charity has deferred income._**
**Thisyear**|||||
|3||||||
|4||||||
|5||||||
|6||||||
|7||**Amounts falling due within**
**oneyear**||**Amounts falling due after**
**more than oneyear**||
|8||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
|9||||||
|10||-|-|-|-|
|11||-|-|-|-|
|12||-|-|-|-|
|13||-|-|-|-|
|14||-|-|-|-|
|15||-|-|-|-|
|16||-|-|-|-|
|17||-|-|-|-|
|18||||||
|19||||||
|20||||||
|21||||||
|22||**Thisyear**||**Lastyear**||
|23||||||
|24||||||
|25||||**This year**
**£**|**Last year**
**£**|
|26||||||
|27||||-|-|
|28||||-|-|
|29||||-|-|
|30||||-|-|
||A|B|C|D|E|
|---|---|---|---|---|---|
|1|**Section C Notes to the accounts (cont)**|||||
|2|**Note 21 Provisions for liabilities and charges**
**21.1 Movements in recognised provisions and funding commitment during the period**
**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
**21.2 Please provide:**
**- a brief description of any obligations on the**
**balance sheet and the expected amount and timing of**
**resulting payments;**
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**
**Balance at the end of the reporting period**
**Thisyear**
**Lastyear**
**Thisyear**
**Lastyear**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**_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._**
**Balance at the start of the reporting period**|||||
|3||||||
|4||||||
|5||||||
|6||||**This year**
**£**|**Last year**
**£**|
|7||||||
|8||||-|-|
|9||||-|-|
|10||||-|-|
|11||||-|-|
|12||||-|-|
|13||||**Lastyear**||
|14||||||
|15||||||
|16||||||
|17||||||
|18||**Thisyear**||**Lastyear**||
|19||||||
|20||||||
|21||||||
|22||||||
||A|B|C|D|E|F|
|---|---|---|---|---|---|---|
|1|**Section C Notes to the accounts (cont)**||||||
|2|**22.1 Please provide information about the significance of**
**financial instruments (eg. debtors, creditors, investments**
**etc) to the charity's financial position or performance, for**
**example, the terms and conditions of loans or the use of**
**hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of**
**security, the carrying amount of the financial assets**
**pledged as security and the terms and conitions related to**
**its pledge should be given here.**
Not applicable
Not applicable
**Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
No significant exposure
**This year**
**Last year**
No significant exposure||||||
|3|||||||
|4|||||||
|5||**This year**||**Last year**|||
|6||No significant exposure||No significant exposure|||
|7|||||||
|8||
Not applicable||Not applicable|||
||A|B|C|D|E|
|---|---|---|---|---|---|
|1|**Section C Notes to the accounts (cont)**|||||
|2|**23.1 Contingent liabilities**
**This year**
**Note 23 Contingent liabilities and contingent assets**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of**
**their existence is remote.**|||||
|3||||||
|4||||||
|5||||||
|6||||||
|7||||||
|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|**23.2 Contingent assets**
**This year**
**Description of item**
**Where the charity has contingent assets, please complete the following section when their existence is**
**probable**
**Estimate of financial effect**|||||
|20||||||
|21||||||
|22||||||
|23||||||
|24||||||
|25||||||
|26||||||
|27||||||
|28|**Last year**
**Description of item**
**Estimate of financial effect**|||||
|29||||||
|30||||||
|31||||||
|32||||||
|33||||||
|34||||||
|35|**Explain any uncertainties relating to the amount or**
**timing of settlement; and the possibilty of any**
**reimbursement**
**Where it is not practical to make one or more of these**
**disclosures, please state this fact**
**Please provide the following information where practicable:**
**23.4 Other disclosures for contingent assets and/or liabilities**
**This year**
**Last year**|||||
|36||||||
|37||||||
|38||**This year**||**Last year**||
|39||||||
|40||||||
## **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**
**£**|
||-|-|
||-|-|
||3,047|18,573|
||-|-|
||3,047|18,573|
CC17a (Excel)
2026/6/17
27
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
|**25.1 Please provide details of the charity's**
**exposure to credit risk (the risk of incurring a loss**
**due to a debtor not paying what is owed) , liquidity**
**risk (the risk of not being able to meet short term**
**financial demands) and market risk (the risk that**
**the value of an investment will fall due to changes**
**in the market) arising from financial instruments to**
**which the charity is exposed at the end of the**
**reporting period and explain how the charity**
**manages those risks.**
**25.2 Please give details of the amount of change in**
**the fair value of basic financial instruments**
**(debtors, creditors, investments (see section 11,**
**FRS 102 SORP)) measured at fair value through the**
**SoFA that is attributable to changes in credit risk.**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||Minimal exposure. JCF does not have
exposure to financial assets|Minimal exposure. JCF does not have
exposure to financial assets|
||||
||
None. JCF does not hold any financial
instruments.|None. JCF does not hold any financial
instruments.|
CC17a (Excel)
2026/6/17
28
## **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)
2026/6/17
29
**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)
2026/6/17
30
**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**_
|**_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)
2026/6/17
31
**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)
2026/6/17
32
## **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) 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.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**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.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**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.**_
## **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._**||||||
|---|---|---|---|---|---|---|---|
|
**There have been no related party transactions in the reportin**|||**g 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**
**at perio**|**bad debts**
**d end**|**Amounts**
**written off**
**during**
**reporting**
**period**|
||||**£**|**£**|**£**||**£**|
|||||||||
|||||||||
|||||||||
|||||||||
|**Last year**
**There have been no related party transactions in the reportin**
**_For any related party, please provide details of any_**
**_guarantees given or received._**
**_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._**||||||||
|||||||||
|||||||||
|||||||||
||||**g period (True or False)**|||||
|||||||||
|||||||||
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for**
**at perio**|**bad debts**
**d 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)
2026/6/17
33
**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)
2026/6/17
34
**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 2025 **Charity no** 1183952 **ended (if any) Set out on pages** 3-36
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **24 / 10 / 2025** .
- **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: Date:** 18/6/25 **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).
1
**October 2018**
**IER**
**Give here brief details of** n.a **any items that the examiner wishes to disclose** .
2
**October 2018**
**IER**
|Jiacai Foundation|Jiacai Foundation|Jiacai Foundation|Charity No
(if any)|1183952||
|---|---|---|---|---|---|
|Annualaccountsfor the period||||||
|Period start date|25/10/2024|To|Period end
date|24/10/2025||
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**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|
|---|---|---|---|---|---|
||209,504|-|-|209,504|999,915|
|||-|-|-|-|
||-|-|-|-|-|
||-|-||-|-|
|||-|-|-|-|
|||-|-|-|-|
||209,504|-|-|209,504|999,915|
|||||||
||35,031|-|-|35,031|229,152|
||190,000|-|-|190,000|800,000|
||-|-|-|-|-|
||-|-|-|-|-|
||225,031|-|-|225,031|1,029,152|
|||||||
||15,527
-|-|-|15,527
-|29,237
-|
||-|-|-|-|-|
||15,527
-|-|-|15,527
-|29,237
-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||15,527
-|-|-|15,527
-|29,237
-|
|||||||
||18,573|-|-|18,573|47,811|
||3,047|-|-|3,047|18,573|
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**£**
F03|**Total this**
**year**
**Total last**
**year**
**£**
**£**
F04
F05|**Total this**
**year**
**Total last**
**year**
**£**
**£**
F04
F05|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||3,047|-|-|3,047|18,573|
|||3,047|-|-|3,047|18,573|
||||||||
|||-|-|-|-|-|
||||||||
|||3,047|43,200|-|46,247|18,573|
||||||||
|||3,047|43,200|**-**|46,247|18,573|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||3,047|43,200|-|46,247|18,573|
||||||||
|||-|||-|-|
||||-||-|-|
|||3,047||-|3,047|-|
||||||-||
|||3,047|-|-|3,047|-|
||||||||
|||Signature||Print|Name|Date of
approval
dd/mm/yyyy|
|||||Bin|Xue|17/06/2026|
|||||Yi Wang||17/06/2026|
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable 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)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support
the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Not applicable 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 Not applicable charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
|Yes*
No*||* -Tick as appropriate|
|---|---|---|
||||
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of the change in accounting policy;_**|Not applicable|
|**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**|Not applicable|
|**_(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|
## **1.4 Changes to accounting estimates**
|No changes to a|ccounting|estimates have occurred in the reporting period (3.46 FRS 102 SORP).|estimates have occurred in the reporting period (3.46 FRS 102 SORP).|
|---|---|---|---|
|Yes*
No*||* -Tick as appropriate||
|||||
|**_Please disclose_**|**_:_**|||
|**_(i) the nature of_**|**_any chan_**|**_ges;_**|Not applicable|
|**_(ii) the effect of_**
**_assets and liabi_**|**_the chan_**
**_lities for t_**|**_ge on income and expense or_**
**_he current period; and_**|Not applicable|
|**_(iii) where pract_**
**_more future per_**|**_icable, th_**
**_iods._**|**_e effect of the change in one or_**|Not applicable|
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
No*||* -Tick as appropriate|
|---|---|---|
||||
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of the prior period error;_**|Not applicable|
|**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|Not applicable|
|**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|Not applicable|
**Section C Notes to the accounts**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change** Not applicable **in accounting policy**
## _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_
|||**Start of**||**End of**|
|---|---|---|---|---|
|||**period**||**period**|
|||**£**||**£**|
|**Fund balances as previously**
**stated**|**_0_**||**_0_**||
|**_Adjustments:_**|**_0_**||**_0_**||
## **Fund balance as restated**
_**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_
|**_102_**||
|---|---|
|**_Adjustments:_**
**Net income/(expenditure) as previously**
**stated**
**Previous period net income/(expenditure)**
**as restated**|**End of**
**£**
**_0_**
**_0_**|
||**_0_**|
**Section C Notes to the accounts (cont)**
**Note 2 Accounting policies**
## **2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Note 2 Accounting policies**
**2.2 INCOME**|**Note 2 Accounting policies**
**2.2 INCOME**|**Note 2 Accounting policies**
**2.2 INCOME**|**Note 2 Accounting policies**
**2.2 INCOME**|**Note 2 Accounting policies**
**2.2 INCOME**|
|---|---|---|---|---|
|_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a_
_different or additional policy has been adopted then this is detailed in the box below._|||||
|**Recognition of income**
**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Current asset**
**investments**
**Debtors**
**Stocks and work in**
**progress**
**Investments**
**Grants with**
**performance conditions**
**Grants payable without**
**performance conditions**
**Tangible fixed assets for**
**use by charity**
**Donated services and**
**facilities**
**Income from interest,**
**royalties and dividends**
**Income from**
**membership**
**subscriptions**
**2.3 EXPENDITURE**
**Liability recognition**
**Investment gains and**
**losses**
**Governance and**
**support costs**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**Basic financial**
**instruments**
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
**Tax reclaims on**
**donations and gifts**
**Settlement of insurance**
**claims**
**Support costs**
**Volunteer help**
**Redundancy cost**|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.
They are valued at fair value except where they qualify as basic financial instruments.
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.
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
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.
They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
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.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
The depreciation rates and methods used are disclosed in note 9.2.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated 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.
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**AND LIABILITIES**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
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.
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.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
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.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets
in the estate and any conditions attached to the legacy are either within the control of
the charity or have been met.
The charity has received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
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.
They are valued at cost.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
The charity has incurred expenditure on support costs.
These are capitalised if they can be used for more than one year, and cost at least
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
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|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes|No|N/a|
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a
|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
||||||
||||||
## **Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|
|---|---|---|---|---|---|---|
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
167,604
-
-
167,604 ########
Gift Aid
41,900
-
-
41,900 260,075
Legacies
-
-
-
-
-
General grants provided by government/other
charities
-
-
-
-
-
Membership subscriptions and sponsorships
which are in substance donations
-
-
-
Donatedgoods,facilities and services
-
-
-
-
-
Other
-
-
-
**Total** 209,504
-
-
209,504 ########
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Other
-
-
-
-
-
**Total** -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Other
-
-
-
-
-
**Total** -
-
-
-
-
Interest income
-
-
-
-
Dividendincome
-
-
-
-
-
Rentalandleasingincome
-
-
-
-
-
Other
-
-
-
-
-
**Total** -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**Total** -
-
-
-
-
Conversion of endowment funds into income
-
-
-
-
-
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
-
-
-
-
-
Gain on disposal of a programme related
investment
-
-
-
-
-
Royalties from the exploitation of intellectual
propertyrights
-
-
-
-
-
Other
-
-
-
-
-
**Total** -
-
-
-
-
209,504
-
-
209,504 ########
**Other information:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**||||||
||Donations and gifts|167,604|-|-|167,604|########|
||Gift Aid|41,900|-|-|41,900|260,075|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|-|-|-|-|-|
||Membership subscriptions and sponsorships
which are in substance donations|-||-|-||
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other||-|-|-||
||**Total**|209,504|-|-|209,504|########|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income||-|-|-|-|
||Dividendincome|-|-|-|-|-|
||Rentalandleasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-||
|||-||-||-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held
forcharity's ownuse|
-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||209,504|-|-|209,504|########|
||||||||
|**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**|||||||
|**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**|||||||
||||||||
||||||||
||||||||
||||||||
|**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year**
**amounts)**|||||||
||A|B|C|D|
|---|---|---|---|---|
|1|**Section C Notes to the accounts (cont)**||||
|2|**This year**
**£**
**Government grant 1**
-
**Government grant 2**
-
**Government grant 3**
-
**Other**
**Total**
-
**Last year**
**£**
**Government grant 1**
-
**Government grant 2**
-
**Government grant 3**
-
**Other**
-
**Total**
-
**Thisyear**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**Thisyear**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**
**Note 4 Analysis of receipts of government grants**
**Description**
**Lastyear**
**Lastyear**
**Description**||||
|3|||||
|4|||||
|5|||||
|6|||||
|7||||-|
|8||||-|
|9||||-|
|10|||||
|11||**Total**
**Description**||-|
|12||||**Last year**
**£**|
|13|||||
|14|||||
|15||||-|
|16||||-|
|17||||-|
|18||||-|
|19||**Total**
-
**Thisyear**
**Lastyear**||-|
|20|||||
|21|||||
|22|||||
|23||**Thisyear**
**Lastyear**|||
|24|||||
|25|||||
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Use of property**
**Other**
**Seconded staff**|**Thisyear**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||||
|||**Lastyear**||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**||||
|**Please provide details of any unfulfilled**
**conditions and other contingencies**
**attaching to resources from donated**
**goods and services not recognised in**
**income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||||
|||||
|||||
|||||
||A|B|C|D|E|F|G|H|I|J|
|---|---|---|---|---|---|---|---|---|---|---|
|1|**Section C**||**Notes to the accounts (cont)**||||||||
|2|**Analysis**
**Expenditure on raising funds:**
**Note 6 Analysis of**||**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**expenditure**
**This year**
**Last year**||||||||
|3|||||||||||
|4|||||||||||
|5|||||||||||
|6|||||||||||
|7|Incurred seeking donations||13,599|-|-|13,599|143,598|-|-|143,598|
|8|Incurred seeking legacies||-|-|-|-|-|-|-|-|
|9|Incurred seeking grants||-|-|-|-|-|-|-|-|
|10|Operating membership schemes and
social lotteries||-|-|-|-|-|-|-|-|
|11|Staging fundraising events||19,071|-|-|19,071|132,178|-|-|132,178|
|12|Fundraising agents||-|-|-|-|-|-|-|-|
|13|Operating charity shops||-|-|-|-|-|-|-|-|
|14|Operating a trading company
undertaking non-charitable trading
activity||-|-|-|-|-|-|-|-|
|15|Advertising, marketing, direct mail and
publicity||2,360|-|-|2,360|52,276|-|-|52,276|
|16|Start up costs incurred in generating
new source of future income||-|-|-|-|-|-|-|-|
|17|Database development costs|||-|-|-|2,500|-|-|2,500|
|18|Other trading activities|||-|-|-||-|-|-|
|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**
**Expenditure on charitable activities:**||35,031|-|-|35,031|330,552|-|-|330,552|
|27|||||||||||
|28|||||||||||
|29|Donation to IBME||40,000|-|-|40,000|600,000|-|-|600,000|
|30|Grants to research students||150,000|-|-|150,000|400,000|-|-|400,000|
|31||||-|-|-||-|-|-|
|32|||-|-|-|-|-|-|-|-|
|33
|**Separate material item of expense**
**Total expenditure on charitable**
**activities**||190,000|-|-|190,000|1,000,000|-|-|1,000,000|
|~~34 ~~|||||||||||
|35|||||||||||
|36|||-|-|-|-|-|-|-|-|
|37|||-|-|-|-|-|-|-|-|
|38|||-|-|-|-|-|-|-|-|
|39|**Other**
**Total**||-|-|-|-|-|-|-|-|
|40|||||||||||
|41|||||||||||
|42|||-|-|-|-|-|-|-|-|
|43|||-|-|-|-|-|-|-|-|
|44|||-|-|-|-|-|-|-|-|
|45|||-|-|-|-|-|-|-|-|
|46|-
-
-
-
-
-
-
-
225,031
-
-
225,031
1,330,552
-
-
1,330,552
**Analysis of expenditure on charitable activities**
**Total other expenditure**
**TOTAL EXPENDITURE**
**Other information:**
**Thisyear**
**Lastyear**||-|-|-|-|-|-|-|-|
|47|||225,031|-|-|225,031|1,330,552|-|-|1,330,552|
|48|||||||||||
|49|||||||||||
|50
~~51~~|||||||||||
||||||||||||
|52|||||||||||
|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|C|D|E|F|
|---|---|---|---|---|---|---|
|1|**Section C Notes to the accounts**|||**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
**(cont)**|||
|2|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Note 7 Extraordinary items**
**_Please explain the nature of each extraordinary item occurring in the period._**
**Total extrordinary items**
**Description**||||||
|3|||||||
|4|||||||
|5|||||||
|6|||||||
|7|||||||
|8|||||||
|9|||||||
|10|||||||
|11|||||||
|12|||||||
|13|||||||
|14|||||||
|15|||||||
|16|||||||
|17|||||||
||A|B|C|D|E|F|G|H|I|
|---|---|---|---|---|---|---|---|---|---|
|1|**Section C Notes to the accounts**
**Note 8 Funds received as agent**
**Amountpaid out**
**Balance held atperiod end**
**_8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity_**
**_is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet._**
**Amount received**|||||||||
|2||||||||||
|3||||||||||
|4||||||||||
|5||||||||||
|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**
**_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._**
**Balance held atperiod end**
**Description/name of party**|||-|-|-|-|-|-|
|16||||||||||
|17||||||||||
|18||||||||||
|19||||||||**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**
**Note 9 Support Costs**
**_Please complete this note if the charity has analysed its expenses using activity_**
**_categories and has support costs._**
**This year**|||||||
|2||||||||
|3||||||||
|4||||||||
|5||||||||
|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|**Last year**|||||||
|15||||||||
|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|**_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||||||||
||A|B|C|D|E|F|G|
|---|---|---|---|---|---|---|---|
|1|**Section C Notes to the accounts**|||||||
|2|**Note 10 Details of certain items of expenditure**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**
**10.1 Fees for examination of the accounts**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|||||||
|3||||||||
|4||||||||
|5||||||||
|6||||||||
|7||||||**This year**
**£**|**Last year**
**£**|
|8||||||||
|9||||||-|-|
|10||||||-|-|
|11||||||-|-|
|12||||||-
|-|
||A|B|C|D|E|F|G|
|---|---|---|---|---|---|---|---|
|1|**Section C Notes to the accounts**|||||||
|2|**Note 10 Details of certain items of expenditure**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**
**10.1 Fees for examination of the accounts**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|||||||
|3||||||||
|4||||||||
|5||||||||
|6||||||||
|7||||||**This year**
**£**|**Last year**
**£**|
|8||||||||
|9||||||-|-|
|10||||||-|-|
|11||||||-|-|
|12||||||-
|-|
||A|B|C|D|E|
|---|---|---|---|---|---|
|1|**Section C Notes to the accounts**|||**(cont)**||
|2|**This year:**
**Last year:**
**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**
**_Please give details of the number of employees whose total emplo_**
**_pension costs) fell within each band of £10,000 from £60,000 upwa_**
**_please enter 'true' in the box provided._**
**Note 11 Paid employees**
**Salaries and wages**
**_Please complete this note if the charity has any employees._**
**11.1 Staff Costs**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**|||||
|3||||||
|4||||||
|5||||||
|6||||||
|7||||**This year**
**£**|**Last year**
**£**|
|8||||||
|9||||-|-|
|10||||-|-|
|11||||-|-|
|12||||-|-|
|13||||-|-|
|14||||||
|15||||||
|16||||||
|17||||||
|18||||**_yee benefits (excluding employer_**
**_rds. If there are no such transactions,_**||
|19||||||
|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|**The nature of the payment (cash, asset**
**etc.)**
**_Please complete if any redundancy or te_**
**Total amount of payment**
**Please state the amount of the payment**
**a right to an asset)**
**Please provide the total amount paid to**
**personnel (includes trustees and senior**
**services to the charity. For specific amo**
**see Note 28.**
**11.3 Ex-gratia payments to employees a**
**11.2 Average head count in the year**
**_Please complete if an ex-gratia payment_**
**The parts of the charity in which the**
**employees work**
**Please state the accounting policy for an**
**termination payments**
**Please explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**
**11.4 Redundancy payments**
**The extent of redundancy funding at the**||**key management**
**management) for their**
**unts paid to trustees,**|||
|31||||**Thisyear**|**Lastyear**|
|32||||**£**|**£**|
|33||||-|-|
|34||||||
|35||||||
|36||||**86061.4**
**Number**|**Last year**
**Number**|
|37||||||
|38|||**Fundraising**|-|-|
|39|||**Charitable Activities**|-|-|
|40|||**Governance**|-|-|
|41|||**Other**|-|-|
|42|||**Total**
**nd others (excluding trust**
**_is made._**|-|-|
|43||||**ees)**||
|44||||||
|45||||||
|46||||||
|47||||||
|48||||||
|49||||||
|50|||**This year**|||
|51|||**Last year**|||
|52||||||
|53||||||
|54|||**This year**|||
|55|||**Last year**|||
|56|||**_rmination payment is mad_**
**(or value of any waiver of**
**y redundancy or**
**balance sheet date**|||
|57||||||
|58||||**Thisyear**|**Lastyear**|
|59||||**£**
-
|**£**
-|
|60||||||
|61||||**_e in the period._**||
|62||||||
|63||||||
|64||||||
|65||||**Thisyear**|**Lastyear**|
|66||||**£**
-|**£**
-|
|67||||||
|68||||||
|69||||||
|70||||||
|71||||**Thisyear**|**Lastyear**|
|72||||**£**
-|**£**
-|
|73||||||
|74||||||
|75||||||
|76||||||
||A|B|C|D|E|
|---|---|---|---|---|---|
|1|**Section C Notes to the accounts (cont)**|||||
|2|**Thisyear**
**Lastyear**
**£**
**£**
-
-
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a**
**defined contribution scheme.**
**_12.1 Please complete this note if a defined contribution pension scheme is operated._**
**Please provide such information as is**
**available about the plan's surplus or**
**deficit and the implications, if any, for**
**the reporting charity for this year and**
**last year, if different**
**Please confirm that although the**
**scheme is accounted for as a defined**
**contribution plan, it is a defined benefit**
**plan.**
**_12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to_**
**_ascertain its share of the underlying assets and liabilities._**
**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**
**Amount of contributions recognised in the SOFA as an expense**
**_12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan_**
**_that is accounted for as a defined contribution plan._**
**Describe the extent to which the charity**
**can be liable to the plan for other**
**entities' obligations under the terms**
**and conditions of the multi-employer**
**plan. If this is different for last year,**
**provide details**
**Provide an explanation of how any**
**liability arising from an agreement with**
**a multi-employer plan to fund a deficit**
**has been determined. If this is different**
**for last year, provide details**|||||
|3||||||
|4||||||
|5||||||
|6||||||
|7||||||
|8||||||
|9||||||
|10||||||
|11||||||
|12||||||
|13||||||
|14||||||
|15||||||
|16||||||
|17||||||
|18||||||
|19||||||
|20||||||
|21||||||
||A|B|C|D|E|F|
|---|---|---|---|---|---|---|
|1|**Section C Notes to the accounts**||||**(cont)**||
|2|**This year:**
**Note 13 Grantmaking**
**_Please complete this note if the charity made any grants or donations which in aggregate form a m_**
**_charitable activities undertaken._**
**13.1 Analysis of grants paid (included in cost of charitable activities)**||||**Total**
**£**
40,000.00
150,000.00
-
**190,000**
**_Provide details_**
**_below_**
**Total amount of**
**grantspaid £**
40,000
-
-
-
-
-
-
-
-
-
**40,000**
-
40,000
**Total**
**£**
**600,000.00**
**400,000.00**
**-**
**-**
**1,000,000**
**_Provide details_**
**_below_**
**Total amount of**
**grantspaid £**
600,000
-
-
-
-
-
-
-
-
**600,000**
-
600,000
**_aterial part of the_**||
|3|||||||
|4|||||||
|5|||||||
|6|||||||
|7|**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**|**Total**||
|8||||**£**|**£**||
|9|Donation to IBME|40,000.00|-|-|40,000.00||
|10|Grants to research students|-|150,000.00|-|150,000.00||
|11|||||||
|12||-|-|-|-||
|13|**_Total_**
**13.2 Grants made to institutions**
**_Please enter “Nil” if the charity do_**|**40,000**|**150,000 **|**-**|**190,000**||
|14||**_es not identify and/or allocate support costs._**|||||
|15
|||||||
|~~16~~|||||||
|17|||||||
|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
||40,000||
|23|||~~li~~
~~ti~~
~~l ti~~
~~t~~
~~t~~
~~t~~
~~t~~||-||
|24|||||-||
|25|||||-||
|26|||||-||
|27|||||-||
|28|||||-||
|29|||||-||
|30|||||-||
|31|||||-||
|32|**_TOTAL GRANTS PAID_**
**Last year:**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**
**13.3 Analysis ofgrantspaid(included in cost of charitable activities)**||||**40,000**||
|33|||||-||
|34|||||40,000||
|35|||||||
|36|||||||
|37|||||||
|38|**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**
**£**|**Total**
**£**||
|39|||||||
|40|Donation to IBME|600,000.00|-|-|**600,000.00**||
|41|Grants to research students|-|400,000.00|-|**400,000.00**||
|42|||-|-|**-**||
|43||-|-|-|**-**||
|44|**_Total_**
**600,000**
**400,000 -**
**_No_**
**_Please enter “Nil” if the charity does not identify and/or allocate support costs._**
**13.4 Grants made to institutions**
**_My charity has made grants to particular institutions that are material in the_**
**_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._**|**600,000**|**400,000 **|**-**|**1,000,000**||
|45|||||||
|46|||||||
|47|||||||
|48|||||||
|49|||||||
|50|||||||
|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 relating to cancer treatment||600,000||
|55|||||||
|56|||||-||
|57|||||-||
|58|||||-||
|59|||||-||
|60|||||-||
|61|||||-||
|62|||||-||
|63|||||-||
|64|**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**||||**600,000**||
|65|||||-||
|66|||||600,000||
||A|B|C|D|E|F|
|---|---|---|---|---|---|---|
|1|**Section C Notes t**|**o the accounts**||**(cont)**|||
|2|**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant,**
**machinery**
**and motor**
**vehicles**
**Fixtures, fittings**
**and equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of the year
-
-
-
-
-
Additions
-
-
-
-
-
Revaluations
-
-
-
-
-
Disposals
-
-
-
-
-
Transfers *
-
-
-
-
-
At end of the year
-
-
-
-
-
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
At beginning of the year
-
-
-
-
-
Disposals
-
-
-
-
-
Depreciation
-
-
-
-
-
Impairment
-
-
-
-
-
Transfers*
-
-
-
-
-
At end of the year
-
-
-
-
-
Net book value at the beginning of the year
-
-
-
-
-
Net book value at the end of the year
-
-
-
-
-
**14.4 Impairment**
**14.5 Revaluation**
**This year**
**Last year**
-
-
**Thisyear**
**Lastyear**
**£**
**£**
-
-
-
-
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the methods applied and significant assumptions_**
**_This year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_the effective date of the revaluation_**
**_Last year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_If an accounting policy of revaluation is adopted, please provide:_**
**14.3 Net book value**
**14.2 Depreciation and impairments**
**14.1 Cost or valuation**
**Note 14 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**
_* 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._
**14.6 Other disclosures**
**_(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._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**|**ts**
**_tangible fixed assets_**|||||
|3|||||||
|4|||||||
|5|||||||
|6||**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**|
|7|||||||
|8||-|-|-|-|-|
|9||-|-|-|-|-|
|10||-|-|-|-|-|
|11||-|-|-|-|-|
|12||-|-|-|-|-|
|13||-|-|-|-|-|
|14|||||||
|15||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|16|||||||
|17|||||||
|18||-|-|-|-|-|
|19||-|-|-|-|-|
|20||-|-|-|-|-|
|21||-|-|-|-|-|
|22||-|-|-|-|-|
|23||-|-|-|-|-|
|24|||||||
|25|||||||
|26||-|-|-|-|-|
|27||-|-|-|-|-|
|28|||||||
|29|||||||
|30|||||||
|31|||||||
|32|||||||
|33|||||**This year**
**Last year**||
|34|||||||
|35|||||||
|36|||||||
|37|||||||
|38|||||||
|39|||||-|-|
|40|||||||
|41|||||||
|42|||||**Thisyear**|**Lastyear**|
|43|||||**£**|**£**|
|44|||||-|-|
|45|||||-|-|
|46|||||||
|47|||||||
|48|||||||
|49|||||||
||A|B|C|D|E|F|G|H|
|---|---|---|---|---|---|---|---|---|
|1|**Section C Notes**||**to the accou**|**Other**
**Total**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**nts (cont**
**_ssets_**
**_ssets including:_**|||||
|2|**Research &**
**development**
**£**
At beginning of the year
-
Additions
-
Disposals
-
Revaluations
-
Transfers *
-
At end of the year
-
****Basis**
SL or RB
**** Rate**
At beginning of the year
-
Disposals
-
Amortisation
-
Impairment
-
Transfers*
-
At end of year
-
Net book value at the beginning
of the year
-
Net book value at the end of the
year
-
**15.5 Impairment**
**This year:**
**Last year:**
**15.6 Revaluation**
**_Please provide a description of the events an_**
**_circumstances that led to the recognition or r_**
**_impairment loss._**
**15.7 Other disclosures**
**_(iii) Please provide the amount of contractua_**
**_commitments for the acquisition of intangible_**
**_If an accounting policy of revaluation is adop_**
**_the carrying amount that would have been re_**
**_the assets been carried under the cost model._**
**_Please provide a description of the events an_**
**_circumstances that led to the recognition or r_**
**_impairment loss._**
**_Policies for the recognition of any capital_**
**_development_**
**Note 15 Intangible assets**
**_Please complete this note if the charity has an_**
**15.1 Cost or valuation**
**15.2 Amortisation and impairments**
**15.4 Accounting policy**
**_Please disclose the accounting policy for inta_**
**_Reasons for choosing amortisation rates_**
**15.3 Net book value**
_** Please indicate the method of depreciation by_
_reducing balance). Also please indicate the rate o_
_the asset (in years); for reducing balance, what is_
_* The "transfers" row is for movements between_
**_the effective date of the revaluation_**
**_(iv) State the amount of research and develo_**
**_expenditure recognised as expenditure in the_**
**_(v) Please detail the headings in the SOFA in_**
**_charge for amortisation of intangible assets is_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_(vi) For any material intangible assets, pleas_**
**_description, its carrying amount and any rem_**
**_amortisation period._**
**_(i) If your intangible asset was acquired by w_**
**_provide value on initial recognition and carryi_**
**_the asset._**
**_(ii) Details of the carrying amounts of any i_**
**_assets to which the charity has restricted title_**
**_pledged as security for liabilities._**||**_y intangible a_**||||||
|3|||||||||
|4|||||||||
|5|||||||||
|6||**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**||||
|7|||||||||
|8||-|-|-|-||||
|9||-|-|-|-||||
|10||-|-|-|-||||
|11||-|-|-|-||||
|12||-|-|-|-||||
|13||-|-|-|-||||
|14||**ents**|||||||
|15||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|||
|16|||||||||
|17|||||||||
|18||-|-|-|-||||
|19||-|-|-|-||||
|20||-|-|-|-||||
|21||-|-|-|-||||
|22||-|-|-|-||||
|23||-|-|-|-||||
|24|||||||||
|25|||||||||
|26||-|-|-|-||||
|27||-|-|-|-||||
|28||**_the events an_**
**_ecognition or r_**
**_t of contractua_**
**_n of intangible_**
**_uation is adop_**
**_d have been re_**
**_he cost model._**
**_the events an_**
**_ecognition or r_**
**_any capital_**
**_policy for inta_**
**_tion rates_**
_depreciation by_
_dicate the rate o_
_balance, what is_
_ments between_
**_ation_**
**_ch and develo_**
**_enditure in the_**
**_in the SOFA in_**
**_ngible assets is_**
**_r, if applicable_**
**_e assets, pleas_**
**_t and any rem_**
**_acquired by w_**
**_tion and carryi_**
**_ounts of any i_**
**_restricted title_**
**_s._**|**_ngible fixed a_**||||||
|29|||||||||
|30|||||||||
|31|||||||||
|32|||||||||
|33|||**_d_**
**_eversal of an_**
**_l_**
**_assets._**
**_ted, please pro_**
**_cognised had_**
**_d_**
**_eversal of an_**
_deleting the me_
_f depreciation:_
_the percentag_
_fixed asset cat_
**_pment_**
**_year._**
**_which a_**
**_included._**
**_e provide a_**
**_aining_**
**_ay of grant,_**
**_ng amount of_**
**_ntangible_**
**_or that are_**||||||
|34|||||||||
|35|||||||||
|36|||||||||
|37|||||||||
|38|||||||||
|39||||**_vide:_**|||||
|40|||||||||
|41|||||||||
|42||||**This year**||**Last year**|||
|43|||||||||
|44|||||||||
|45|||||||||
|46|||||||||
|47|||||||||
|48|||||||||
|49|||||||||
|50|||||||||
|51|||||||||
|52|||||||||
|53|||||||||
|54|||||||||
|55||||_thod not applicable (SL = straight line; RB =_
_for straight line, what is the anticipated life of_
_e annual deduction._
_egories._|||||
|56|||||||||
|57|||||||||
||A|B|C|D|E|F|G|H|
|---|---|---|---|---|---|---|---|---|
|1|**Section C Notes**||**to the accou**|**Other**
**Total**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**nts (cont**
**_ssets_**
**_ssets including:_**|||||
|2|**Research &**
**development**
**£**
At beginning of the year
-
Additions
-
Disposals
-
Revaluations
-
Transfers *
-
At end of the year
-
****Basis**
SL or RB
**** Rate**
At beginning of the year
-
Disposals
-
Amortisation
-
Impairment
-
Transfers*
-
At end of year
-
Net book value at the beginning
of the year
-
Net book value at the end of the
year
-
**15.5 Impairment**
**This year:**
**Last year:**
**15.6 Revaluation**
**_Please provide a description of the events an_**
**_circumstances that led to the recognition or r_**
**_impairment loss._**
**15.7 Other disclosures**
**_(iii) Please provide the amount of contractua_**
**_commitments for the acquisition of intangible_**
**_If an accounting policy of revaluation is adop_**
**_the carrying amount that would have been re_**
**_the assets been carried under the cost model._**
**_Please provide a description of the events an_**
**_circumstances that led to the recognition or r_**
**_impairment loss._**
**_Policies for the recognition of any capital_**
**_development_**
**Note 15 Intangible assets**
**_Please complete this note if the charity has an_**
**15.1 Cost or valuation**
**15.2 Amortisation and impairments**
**15.4 Accounting policy**
**_Please disclose the accounting policy for inta_**
**_Reasons for choosing amortisation rates_**
**15.3 Net book value**
_** Please indicate the method of depreciation by_
_reducing balance). Also please indicate the rate o_
_the asset (in years); for reducing balance, what is_
_* The "transfers" row is for movements between_
**_the effective date of the revaluation_**
**_(iv) State the amount of research and develo_**
**_expenditure recognised as expenditure in the_**
**_(v) Please detail the headings in the SOFA in_**
**_charge for amortisation of intangible assets is_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_(vi) For any material intangible assets, pleas_**
**_description, its carrying amount and any rem_**
**_amortisation period._**
**_(i) If your intangible asset was acquired by w_**
**_provide value on initial recognition and carryi_**
**_the asset._**
**_(ii) Details of the carrying amounts of any i_**
**_assets to which the charity has restricted title_**
**_pledged as security for liabilities._**||**_y intangible a_**||||||
|3|||||||||
|4|||||||||
|5|||||||||
|6||**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**||||
|7|||||||||
|8||-|-|-|-||||
|9||-|-|-|-||||
|10||-|-|-|-||||
|11||-|-|-|-||||
|12||-|-|-|-||||
|13||-|-|-|-||||
|14||**ents**|||||||
|15||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|||
|16|||||||||
|17|||||||||
|18||-|-|-|-||||
|19||-|-|-|-||||
|20||-|-|-|-||||
|21||-|-|-|-||||
|22||-|-|-|-||||
|23||-|-|-|-||||
|24|||||||||
|25|||||||||
|26||-|-|-|-||||
|27||-|-|-|-||||
|28||**_the events an_**
**_ecognition or r_**
**_t of contractua_**
**_n of intangible_**
**_uation is adop_**
**_d have been re_**
**_he cost model._**
**_the events an_**
**_ecognition or r_**
**_any capital_**
**_policy for inta_**
**_tion rates_**
_depreciation by_
_dicate the rate o_
_balance, what is_
_ments between_
**_ation_**
**_ch and develo_**
**_enditure in the_**
**_in the SOFA in_**
**_ngible assets is_**
**_r, if applicable_**
**_e assets, pleas_**
**_t and any rem_**
**_acquired by w_**
**_tion and carryi_**
**_ounts of any i_**
**_restricted title_**
**_s._**|**_ngible fixed a_**||||||
|29|||||||||
|30|||||||||
|31|||||||||
|32|||||||||
|33|||**_d_**
**_eversal of an_**
**_l_**
**_assets._**
**_ted, please pro_**
**_cognised had_**
**_d_**
**_eversal of an_**
_deleting the me_
_f depreciation:_
_the percentag_
_fixed asset cat_
**_pment_**
**_year._**
**_which a_**
**_included._**
**_e provide a_**
**_aining_**
**_ay of grant,_**
**_ng amount of_**
**_ntangible_**
**_or that are_**||||||
|34|||||||||
|35|||||||||
|36|||||||||
|37|||||||||
|38|||||||||
|39||||**_vide:_**|||||
|40|||||||||
|41|||||||||
|42||||**This year**||**Last year**|||
|43|||||||||
|44|||||||||
|45|||||||||
|46|||||||||
|47|||||||||
|48|||||||||
|49|||||||||
|50|||||||||
|51|||||||||
|52|||||||||
|53|||||||||
|54|||||||||
|55||||_thod not applicable (SL = straight line; RB =_
_for straight line, what is the anticipated life of_
_e annual deduction._
_egories._|||||
|56|||||||||
|57|||||||||
||A|B|C|D|E|F|G|H|
|---|---|---|---|---|---|---|---|---|
|1|**Section C Notes**||**to the accou**|**Other**
**Total**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**nts (cont**
**_ssets_**
**_ssets including:_**|||||
|2|**Research &**
**development**
**£**
At beginning of the year
-
Additions
-
Disposals
-
Revaluations
-
Transfers *
-
At end of the year
-
****Basis**
SL or RB
**** Rate**
At beginning of the year
-
Disposals
-
Amortisation
-
Impairment
-
Transfers*
-
At end of year
-
Net book value at the beginning
of the year
-
Net book value at the end of the
year
-
**15.5 Impairment**
**This year:**
**Last year:**
**15.6 Revaluation**
**_Please provide a description of the events an_**
**_circumstances that led to the recognition or r_**
**_impairment loss._**
**15.7 Other disclosures**
**_(iii) Please provide the amount of contractua_**
**_commitments for the acquisition of intangible_**
**_If an accounting policy of revaluation is adop_**
**_the carrying amount that would have been re_**
**_the assets been carried under the cost model._**
**_Please provide a description of the events an_**
**_circumstances that led to the recognition or r_**
**_impairment loss._**
**_Policies for the recognition of any capital_**
**_development_**
**Note 15 Intangible assets**
**_Please complete this note if the charity has an_**
**15.1 Cost or valuation**
**15.2 Amortisation and impairments**
**15.4 Accounting policy**
**_Please disclose the accounting policy for inta_**
**_Reasons for choosing amortisation rates_**
**15.3 Net book value**
_** Please indicate the method of depreciation by_
_reducing balance). Also please indicate the rate o_
_the asset (in years); for reducing balance, what is_
_* The "transfers" row is for movements between_
**_the effective date of the revaluation_**
**_(iv) State the amount of research and develo_**
**_expenditure recognised as expenditure in the_**
**_(v) Please detail the headings in the SOFA in_**
**_charge for amortisation of intangible assets is_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_(vi) For any material intangible assets, pleas_**
**_description, its carrying amount and any rem_**
**_amortisation period._**
**_(i) If your intangible asset was acquired by w_**
**_provide value on initial recognition and carryi_**
**_the asset._**
**_(ii) Details of the carrying amounts of any i_**
**_assets to which the charity has restricted title_**
**_pledged as security for liabilities._**||**_y intangible a_**||||||
|3|||||||||
|4|||||||||
|5|||||||||
|6||**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**||||
|7|||||||||
|8||-|-|-|-||||
|9||-|-|-|-||||
|10||-|-|-|-||||
|11||-|-|-|-||||
|12||-|-|-|-||||
|13||-|-|-|-||||
|14||**ents**|||||||
|15||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|||
|16|||||||||
|17|||||||||
|18||-|-|-|-||||
|19||-|-|-|-||||
|20||-|-|-|-||||
|21||-|-|-|-||||
|22||-|-|-|-||||
|23||-|-|-|-||||
|24|||||||||
|25|||||||||
|26||-|-|-|-||||
|27||-|-|-|-||||
|28||**_the events an_**
**_ecognition or r_**
**_t of contractua_**
**_n of intangible_**
**_uation is adop_**
**_d have been re_**
**_he cost model._**
**_the events an_**
**_ecognition or r_**
**_any capital_**
**_policy for inta_**
**_tion rates_**
_depreciation by_
_dicate the rate o_
_balance, what is_
_ments between_
**_ation_**
**_ch and develo_**
**_enditure in the_**
**_in the SOFA in_**
**_ngible assets is_**
**_r, if applicable_**
**_e assets, pleas_**
**_t and any rem_**
**_acquired by w_**
**_tion and carryi_**
**_ounts of any i_**
**_restricted title_**
**_s._**|**_ngible fixed a_**||||||
|29|||||||||
|30|||||||||
|31|||||||||
|32|||||||||
|33|||**_d_**
**_eversal of an_**
**_l_**
**_assets._**
**_ted, please pro_**
**_cognised had_**
**_d_**
**_eversal of an_**
_deleting the me_
_f depreciation:_
_the percentag_
_fixed asset cat_
**_pment_**
**_year._**
**_which a_**
**_included._**
**_e provide a_**
**_aining_**
**_ay of grant,_**
**_ng amount of_**
**_ntangible_**
**_or that are_**||||||
|34|||||||||
|35|||||||||
|36|||||||||
|37|||||||||
|38|||||||||
|39||||**_vide:_**|||||
|40|||||||||
|41|||||||||
|42||||**This year**||**Last year**|||
|43|||||||||
|44|||||||||
|45|||||||||
|46|||||||||
|47|||||||||
|48|||||||||
|49|||||||||
|50|||||||||
|51|||||||||
|52|||||||||
|53|||||||||
|54|||||||||
|55||||_thod not applicable (SL = straight line; RB =_
_for straight line, what is the anticipated life of_
_e annual deduction._
_egories._|||||
|56|||||||||
|57|||||||||
||A|B|C|D|E|F|G|
|---|---|---|---|---|---|---|---|
|1
|**Section C**|**Notes to the accounts**|||**(cont)**|||
|2
3|
**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of heritage**
**assets.**
At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Net book value at the beginning of the
year
Net book value at the end of the year
**16.5 Impairment**
**This year**
**Last year**
**16.6 Revaluation**
Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**
**Note 16 Heritage a**
**_Please complete this note if the charit_**
**16.1 General disclosures for all chariti**
**16.9 Five year summary of heritage as**
**_any significant limitations on the valu_**
**16.7 Analysis of heritage assets by cla**
**16.8 Heritage assets (where heritage a**
**_qualifications of independent valuer_**
**_the methods applied and significant a_**
**_the name of independent valuer, if app_**
**_the effective date of the revaluation_**
**_Please provide a description of the ev_**
**_that led to the recognition or reversal_**
**16.3 Depreciation and impairments**
**16.4 Net book value**
**_If an accounting policy of revaluation_**
**16.2 Cost or valuation**
**_Please provide a description of the ev_**
**_that led to the recognition or reversal_**|**ssets**
**_y has heritage assets_**
**es holding heritage assets**||||||
|4||||||||
|5||||||||
|6||**Thisyear**|||**Lastyear**|||
|7||||||||
|8||||||||
|9|||||
**Heritage asset**
**4**
**Total**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-|||
|10||||||||
|11||**Heritage asset**
**1**
**£**|
**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**|
**Total**
**£**||
|12||||||||
|13||-|-|-|-|-||
|14||-|-|-|-|-||
|15||-|-|-|-|-||
|16||-|-|-|-|-||
|17||-|-|-|-|-||
|18||-|-|-|-|-||
|19||||||||
|20|||||||Straight
Line ("SL")
or Reducing
Balance|
|21||||||||
|22||||||||
|23||-|-|-|-|-||
|24||-|-|-|-|-||
|25||-|-|-|-|-||
|26||-|-|-|-|-||
|27||-|-|-|-|-||
|28||-|-|-|-|-||
|29||||||||
|30||||||||
|31||-|-|-|-|-||
|32||-|-|-|-|-||
|33||**_ation_**
**ss or group distinguishing th**
**ssets are not recoignised on**
**_ssumptions_**
**_licable_**
**_ents and circumstances_**
**_of an impairment loss._**
**_is adopted, please provide:_**
**_ents and circumstances_**
**_of an impairment loss._**||||||
|34||||||||
|35||||||||
|36||||||||
|37||||||||
|38||||||||
|39||||||||
|40||||||||
|41||||||||
|42||||**This**|**year**|**Last year**||
|43||||||||
|44||||||||
|45||||||||
|46||||||||
|47||||||||
|48||||**ose at cost an**
**the balance sh**|**d those at valuation**|||
|49||||||||
|50|||||**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**|
|51||||||||
|52|||||-|-|-|
|53|||||-|-|-|
|54|||||-|-|-|
|55|||||-|-|-|
|56|||||-|-|-|
|57|||||-|-|-|
|58|||||**eet)**|||
|59||||||||
|60||**This year**|||**Last year**|||
|61||||||||
|62||||||||
|63||||||||
|64||||||||
|65||**sets transactions**|||**2012**
**2011**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**-**
-
-
-
-
-
-
-
-
**-**
**-**
-
-
-
-
-
-
-
-
**-**
**-**|||
|66||||||||
|67||**2015**|**2014**|**2013**|**2012**|**2011**||
|68||**£**|**£**|**£**|**£**|**£**||
|69|
**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|||||||
|70||-|-|-|-|-||
|71||-|-|-|-|-||
|72||-||||||
|73||-||||||
|74||||||||
|75||-|-|-|-|-||
|76||-|-|-|-|-||
|77||-|-|-|-|-||
|78||-|-|-|-|-||
|79||**-**|**-**|**-**|**-**|**-**||
|80||||||||
|81||||||||
|82||-|-|-|-|-||
|83||-|-|-|-|-||
|84||-|-|-|-|-||
|85||-|-|-|-|-||
|86||**-**|**-**|**-**|**-**|**-**||
|87||||||||
|88||||||||
|89||-|-|-|-|-||
|90||-|-|-|-|-||
|91||-|-|-|-|-||
|92||-|-|-|-|-||
|93||**-**|**-**|**-**|**-**|**-**||
|94||||||||
||A|B|C|D|E|F|G|H|I|
|---|---|---|---|---|---|---|---|---|---|
|1
|**Section C Notes to t**||**he account**|**s (cont)**|||**Total**
-
-
-
-
-
-
-
**£**
**tyear**
-
-
**B04**
-
-
-
-
-
**£**
-
-
**_wlegable and_**
**_quoted on the_**
**_a traded_**
**impairment**
-
**£**
-
**impairment**
-
-
-
-
**ce sheet.**
**t year**
-
-
-
-
-|||
|2
3|
**Cash &**
**cash**
**equivalents**
Carrying (fair) value at beginning of
period
-
**Add:**additions to investments during
period*
-
**Less:**disposals at carrying value
-
**Less: impairments**
-
**Add: Reversal of impairments**
-
**Add/(deduct):**transfer in/(out) in the
period
-
**Add/(deduct):**net gain/(loss) on
revaluation
-
Carrying (fair) value at end of year
-
**This year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Last year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**17.5 Guarantees**
**(i) Explain the methods and significant assum**
**determining the fair value of investment proper**
**the charity**
**Social investments**
**Other investments**
**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure significant information)._**
**Please provide details and amount of any guara**
**to or on behalf of a third party**
**Name of the entity or entities benefitting from t**
**guarantees**
**Please explain how the guarantee furthers the c**
**aims**
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**17.2 Please provide a breakdown of investm**
**differentiating between those held at fair valu**
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Total**
**Listed investments**
**Social investments**
**(ii) Name or independent valuer, if applicable,**
**relevant qualifications**
**(iii) Provide details of any restrictions on the a**
**realise investment property or on the remittanc**
**or disposal proceeds**
**Note 17 Investment assets**
**_Please complete this note if the charity has any i_**
**17.1 Fixed assets investments (please provid**
**Listed investments**
***Please specify additions resulting from**
**acquisitions through business combinations, if**
**any.**
**_Please note that Fair Value in this context is the_**
**_willing parties in an arm's length transaction. Fo_**
**_London Stock Exchange Daily Official List or equ_**
**_market, it is the trustees' or valuers' best estima_**
**17.3 If your charity holds investment properti**
**Other investments**
**Total**
**17.4 Please provide a breakdown of current**
**Social investments**
**Grand total (Fair value at year end+Cost less im**
**(iv) Explain any contractual obligations for the**
**construction or development of investment pro**
**repairs, maintenance or enhancements**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less im**
**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.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**17.7 Additional information**
**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.**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the**
**reporting date**
**Amounts payable within 1 year**||**_nvestment a_**
**e for each c**|**_ssets._**
**lass of investment)**||||||
|4||||||||||
|5||||||||||
|6||**Cash &**
**cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|||
|7||-|-|-|-|-|-|||
|8||-|-|-|-|-|-|||
|9||-|-|-|-|-|-|||
|10||-|-||-|-||||
|11||-|-|-|-|-|-|||
|12||-|-|-|-|-|-|||
|13||-|-|-|-|-|-|||
|14||-|-|-|-|-|-|||
|15||||||||||
|16||||||||||
|17|||**ptions in**
**ty held by**
**ntee made**
**hose**
**harity's**
**ents shown**
**e and thos**
**and**
**bility to**
**e of income**
**_amount for w_**
**_r traded sec_**
**_ivalent. For_**
**_te of fair val_**
**es, please c**
**asset invest**
**pairment)**
**purchase,**
**perty or for**
**pairment)**|43200
**above agreeing with the balance sheet row**
**e held at cost less impairment.**
**_hich an asset could be exchanged between kno_**
**_urities, the fair value is the value of the security_**
**_other assets where there is no market price on_**
**_ue._**||||||
|18||||||||||
|19||||||||||
|20||||||||||
|21||||||||||
|22||||||||||
|23||||||||||
|24||||**Fair value at year end**||**Cost less**|**impairment**|||
|25||||**£**|||**£**|||
|26||||-|||-|||
|27||||-|||-|||
|28||||-|||-|||
|29||||-|||-|||
|30||||-|||-|||
|31||||-|||-|||
|32|||||||-|||
|33||||||||||
|34||||||||||
|35||||||||||
|36||||**86061.4**||**Cost less**|**impairment**|||
|37||||**£**|||**£**|||
|38||||-|||-|||
|39||||-|||-|||
|40||||-|||-|||
|41||||-|||-|||
|42||||-|||-|||
|43||||-|||-|||
|44|||||||-|||
|45||||**omplete the following note:**||||||
|46||||||||||
|47||||**Thisyear**||**Las**|**tyear**|||
|48||||||||||
|49||||||||||
|50||||||||||
|51||||||||||
|52||||**ments, if applicable, agreeing with the balan**||||||
|53||||||||||
|54||||||||||
|55||||**This year**||**Las**|**t year**|||
|56||||**£**|||**£**|||
|57||||-|||-|||
|58||||-|||-|||
|59||||-|||-|||
|60||||-|||-|||
|61||||-|||-|||
|62||||-|||-|||
|63||||||||||
|64||||||||||
|65||||**Thisyear**|||**Lastyear**|||
|66||||||||||
|67||||||||||
|68||||||||||
|69|||||||**This year £**
**Last year £**
-
-
-
-
-
-
-
-
-
-
**This year £**
**Last year £**
-
-
-
-
-
-
-
-
**Last year**
**Last year**|||
|70||||||||||
|71||||**_Description_**|||**This year £**|**Last year £**||
|72|||||||-|-||
|73|||||||-|-||
|74|||||||-|-||
|75|||||||-|-||
|76|||**_Total_**||||-|-||
|77||||||||||
|78||||**_Description_**|||**This year £**|**Last year £**||
|79|||||||-|-||
|80|||||||-|-||
|81|||||||-|-||
|82|||**_Total_**||||-|-||
|83||||||||||
|84||||**This year**|||**Last year**|||
|85||||||||||
|86||||||||||
|87||||||||||
|88||||||||||
|89||||||||||
|90||||||||||
|91||||||||||
|92||||||||||
|93||||**This year**|||**Last year**|||
|94||||||||||
|95||||||||||
|96||||||||||
|~~97~~||||||||||
||A|B|C|D|E|F|
|---|---|---|---|---|---|---|
|1|**Section C Notes to the accounts (cont)**||||||
|2|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
-
-
-
-
-
**_Added in period_**
-
-
-
-
-
**_Expensed in period_**
-
-
-
-
-
**_Impaired_**
-
-
-
-
-
**_Closing_**
**-**
**-**
**-**
**-**
**-**
**Other trading activities:**
**_Opening_**
-
-
-
-
-
**_Added in period_**
-
-
-
-
-
**_Expensed in period_**
-
-
-
-
-
**_Impaired_**
-
-
-
-
-
**_Closing_**
**-**
**-**
**-**
**-**
**-**
**Other:**
**_Opening_**
-
-
-
-
-
**_Added in period_**
-
-
-
-
-
**_Expensed in period_**
-
-
-
-
-
**_Impaired_**
-
-
-
-
-
**_Closing_**
**-**
**-**
**-**
**-**
**-**
**Total this year**
-
-
-
-
-
**_Total previous year_**
-
-
-
-
-
**Work in**
**progress**
**18.1 Please state the carrying amount of stock and work in progress analysed between**
**activities.**
**Note 18 Stocks**
**_Please complete this note if the charity holds any stock items_**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**This year**
**Last year**
**£**
**£**||||||
|3|||||||
|4|||||||
|5|||||||
|6|||||||
|7||**Stock**||**Donated goods**||**Work in**
**progress**|
|8||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
|9||**£**|**£**|**£**|**£**|**£**|
|10|||||||
|11||-|-|-|-|-|
|12||-|-|-|-|-|
|13||-|-|-|-|-|
|14||-|-|-|-|-|
|15
||**-**|**-**|**-**|**-**|**-**|
|~~16~~|||||||
|17|||||||
|18||-|-|-|-|-|
|19||-|-|-|-|-|
|20||-|-|-|-|-|
|21||-|-|-|-|-|
|22
||**-**|**-**|**-**|**-**|**-**|
|~~23~~|||||||
|24|||||||
|25||-|-|-|-|-|
|26||-|-|-|-|-|
|27||-|-|-|-|-|
|28||-|-|-|-|-|
|29||**-**|**-**|**-**|**-**|**-**|
|30||-|-|-|-|-|
|31||-|-|-|-|-|
|32|||||||
|33|||**This year**||**Last year**||
|34|||**£**||**£**||
|35|||||||
||A|B|C|D|E|
|---|---|---|---|---|---|
|1|**Section C Notes to the accounts**|||**(cont)**||
|2|**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**19.1 Analysis of debtors**
**This year**
**Last year**
**£**
**£**
-
-
**Trade debtors**
-
-
**Prepayments and accrued income**
-
-
**Other debtors**
-
-
**Total**
**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
**Prepayments and accrued income**
**Other debtors**
**Total**
**Note 19 Debtors and prepayments**
**_Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date._**
**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
**Trade debtors**|||||
|3||||||
|4||||||
|5||||**This year**
**£**|**Last year**
**£**|
|6||||||
|7||||-|-|
|8||||-|-|
|9||||-|-|
|10||||-|-|
|11||||||
|12||||||
|13||||||
|14||||||
|15||||**This year**
**£**|**Last year**
**£**|
|16||||||
|17||||-|-|
|18||||-|-|
|19||||-|-|
|20||||-|-|
|21||||-|-|
|22||||||
|23||||||
|24||||||
||A|B|C|D|E|
|---|---|---|---|---|---|
|1|**Section C Notes to the accounts**|||**(cont)**||
|2|**Note 20 Creditors and accruals**
**20.1 Analysis of creditors**
**This year**
**Last year**
**£**
**£**
**Accruals for grants payable**
-
-
**Bank loans and overdrafts**
-
-
**Trade creditors**
-
-
**Payments received on account for contracts or**
**performance-related grants**
-
-
**Accruals and deferred income**
-
-
**Taxation and social security**
-
-
**Other creditors**
-
-
**Total**
-
-
**20.2 Deferred income**
**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Amounts falling due within**
**oneyear**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has any creditors or accruals._**
**_Please complete this note if the charity has deferred income._**
**Thisyear**|||||
|3||||||
|4||||||
|5||||||
|6||||||
|7||**Amounts falling due within**
**oneyear**||**Amounts falling due after**
**more than oneyear**||
|8||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
|9||||||
|10||-|-|-|-|
|11||-|-|-|-|
|12||-|-|-|-|
|13||-|-|-|-|
|14||-|-|-|-|
|15||-|-|-|-|
|16||-|-|-|-|
|17||-|-|-|-|
|18||||||
|19||||||
|20||||||
|21||||||
|22||**Thisyear**||**Lastyear**||
|23||||||
|24||||||
|25||||**This year**
**£**|**Last year**
**£**|
|26||||||
|27||||-|-|
|28||||-|-|
|29||||-|-|
|30||||-|-|
||A|B|C|D|E|
|---|---|---|---|---|---|
|1|**Section C Notes to the accounts (cont)**|||||
|2|**Note 21 Provisions for liabilities and charges**
**21.1 Movements in recognised provisions and funding commitment during the period**
**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
**21.2 Please provide:**
**- a brief description of any obligations on the**
**balance sheet and the expected amount and timing of**
**resulting payments;**
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**
**Balance at the end of the reporting period**
**Thisyear**
**Lastyear**
**Thisyear**
**Lastyear**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**_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._**
**Balance at the start of the reporting period**|||||
|3||||||
|4||||||
|5||||||
|6||||**This year**
**£**|**Last year**
**£**|
|7||||||
|8||||-|-|
|9||||-|-|
|10||||-|-|
|11||||-|-|
|12||||-|-|
|13||||**Lastyear**||
|14||||||
|15||||||
|16||||||
|17||||||
|18||**Thisyear**||**Lastyear**||
|19||||||
|20||||||
|21||||||
|22||||||
||A|B|C|D|E|F|
|---|---|---|---|---|---|---|
|1|**Section C Notes to the accounts (cont)**||||||
|2|**22.1 Please provide information about the significance of**
**financial instruments (eg. debtors, creditors, investments**
**etc) to the charity's financial position or performance, for**
**example, the terms and conditions of loans or the use of**
**hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of**
**security, the carrying amount of the financial assets**
**pledged as security and the terms and conitions related to**
**its pledge should be given here.**
Not applicable
Not applicable
**Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
No significant exposure
**This year**
**Last year**
No significant exposure||||||
|3|||||||
|4|||||||
|5||**This year**||**Last year**|||
|6||No significant exposure||No significant exposure|||
|7|||||||
|8||
Not applicable||Not applicable|||
||A|B|C|D|E|
|---|---|---|---|---|---|
|1|**Section C Notes to the accounts (cont)**|||||
|2|**23.1 Contingent liabilities**
**This year**
**Note 23 Contingent liabilities and contingent assets**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of**
**their existence is remote.**|||||
|3||||||
|4||||||
|5||||||
|6||||||
|7||||||
|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|**23.2 Contingent assets**
**This year**
**Description of item**
**Where the charity has contingent assets, please complete the following section when their existence is**
**probable**
**Estimate of financial effect**|||||
|20||||||
|21||||||
|22||||||
|23||||||
|24||||||
|25||||||
|26||||||
|27||||||
|28|**Last year**
**Description of item**
**Estimate of financial effect**|||||
|29||||||
|30||||||
|31||||||
|32||||||
|33||||||
|34||||||
|35|**Explain any uncertainties relating to the amount or**
**timing of settlement; and the possibilty of any**
**reimbursement**
**Where it is not practical to make one or more of these**
**disclosures, please state this fact**
**Please provide the following information where practicable:**
**23.4 Other disclosures for contingent assets and/or liabilities**
**This year**
**Last year**|||||
|36||||||
|37||||||
|38||**This year**||**Last year**||
|39||||||
|40||||||
## **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**
**£**|
||-|-|
||-|-|
||3,047|18,573|
||-|-|
||3,047|18,573|
CC17a (Excel)
2026/6/17
27
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
|**25.1 Please provide details of the charity's**
**exposure to credit risk (the risk of incurring a loss**
**due to a debtor not paying what is owed) , liquidity**
**risk (the risk of not being able to meet short term**
**financial demands) and market risk (the risk that**
**the value of an investment will fall due to changes**
**in the market) arising from financial instruments to**
**which the charity is exposed at the end of the**
**reporting period and explain how the charity**
**manages those risks.**
**25.2 Please give details of the amount of change in**
**the fair value of basic financial instruments**
**(debtors, creditors, investments (see section 11,**
**FRS 102 SORP)) measured at fair value through the**
**SoFA that is attributable to changes in credit risk.**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||Minimal exposure. JCF does not have
exposure to financial assets|Minimal exposure. JCF does not have
exposure to financial assets|
||||
||
None. JCF does not hold any financial
instruments.|None. JCF does not hold any financial
instruments.|
CC17a (Excel)
2026/6/17
28
## **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)
2026/6/17
29
**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**|||-|-|-|-|-|-|
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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**_
|**_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**|||-|-|-|-|-|-|
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**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**
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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) 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.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**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.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**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.**_
## **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._**||||||
|---|---|---|---|---|---|---|---|
|
**There have been no related party transactions in the reportin**|||**g 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**
**at perio**|**bad debts**
**d end**|**Amounts**
**written off**
**during**
**reporting**
**period**|
||||**£**|**£**|**£**||**£**|
|||||||||
|||||||||
|||||||||
|||||||||
|**Last year**
**There have been no related party transactions in the reportin**
**_For any related party, please provide details of any_**
**_guarantees given or received._**
**_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._**||||||||
|||||||||
|||||||||
|||||||||
||||**g period (True or False)**|||||
|||||||||
|||||||||
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for**
**at perio**|**bad debts**
**d 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)
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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.**
CC17a (Excel)
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