CHARITY COMMISSION
FOR ENGLAND AND WALES
Trustees, annual report (including Directors, report) for the period
From: 3110312021 To: 3010312022
Charlty name: FLOOF UK FRENCH BULLDOG RESCUE
Charity registration number: 1184869
Company numbér: CEO18510
Objectlves and actlvltles
SORP rgference
Pafa 1.17
Summary of the purposes of
the charity as set out in its
governing document
To relieve the suffering of French Bulldogs
land other bull breeds if required) in need of
care and attention or with he811h, behaviour
or welfare needs and in particular to provide
and maintain a rescue and rehoming serdice
2nd other facilities for the reception, care,
rotection and treatment of such animals
For our third period as a registered charity
FLOOF has been involved in some events
as one of the methods to raise funds. This is
along with adoption fees, the weekly auction.
raffies, sale of merchandise, donations and
also Gift Aid.
Summary of the main
activilies in relation to those
purpose5 for the public
benefit, in particular, the
activities. projects or servi(Es
identified in the accounts.
Para 1.17and
1.19
We recelve funds also via Amazon Smile,
Easy Fundraising, Just Giving, Company
events where we get voted to receive
donations, a monthly Club 100 draw, Pets at
Home, Affiliate schemes, CAF, Paypal giving
and birthday fundraisers and recycling
schemes.
We received 8 grant to enable members of
the management team to enrol on
behavioLJrist training courses to further their
knowledge and experience when dealing
with dogs possibly coming in and also dogs
behaviour whilst in our car8 and also advi(x
for dogs that we have rehomed.
Our members also promote FLOOF regularly
through social media to raise our profile and
increase our followers on our fabooK
group. This also increases our applications
to enter our database for our available foster
and adopt homes.
Every dog that is surrendered or obtained
has been a
reed b the ma
oril
vote from
the management team (7 members) to come
into FLOOF. We also provide support and
advice to other owners who were
considering surrendering their dogs which
allows them to work with them rather than
surrendering them to rescue.
We rehomed 155 dogs during the period 31.
March 2021 to 30 March 2022. We receive
adoption fees for these but do allow as a
minimum for all dogs to have a healthcheck.
flea and worm treatment and neuter. We
also allow on the adoption contract for any
other life thwatoningllife changing
procèdurés réquiréd, somé with a IIM8 framé
as may only be a °possible' requirement, all
documented.
We are using if possible a selo¢tlon of
veterinary pracllces for more speclallst
operations for the brachycephalic br8ed
some offering a charity discount and also
lower charg8S.
FUTURE PLANS
We plan to obtain further support by the way
of applying for granls.
W@ are 8XPeCting the numbers ofdogs to
increase and have sufficient volunteers to
enable us to cope with this growth. All these
volunteers have completed a confldenll811ty
and DATA protection agreement.
We will continue to fundraise in the methods
we are uslng cUentlY and Investigate other
methods also.
We are a foster based charity 8nd Currently
have no intention of usSng kennelling
facilities (unless there is no other option) We
only operate in England, Scotland and
Wales.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Chanty
Commission on public
benefit
Para 1.18
Yes all discussed and complied with as per
our governlng document
Addltlonal Informatlon {optlonal)
You m8
choose to include further statements where relev8nt about..
SORP ference
NIA
Polic
Para 1.38
on
rant makin
NIA
Policy on social investment
including program re18ted
investment
Para 1.38
NIA
Contribution made by
volunteers
Para 1.36
NIA
Oth8r
Achlevements and performance
We have successfully rehomed 155 dogs
during this period and have ensured that all
welfare and medlcal needs have bèen
attended to so they are not Sn pain, sufferlng
or in an unsuitable home.
Summary ofthe main
achlevements of the charity,
identifying the difference the
charity's work has made to
the clrcumstanc8s of Its
ben8ficiari8s and any wlder
benefits to socl8ty as 8
whole.
Par8 1.20
We have continued with the aid of Gift Aid
regSstratlon allowlng us to clalm addllional
funds lo help more dogs In need.
Addltlonal Informatlon (optlonal)
You ma
choose to include further ststements where relevant about..
NIA
Achievements against
objectives sel
Para 1.41
NIA
Performance of fundraising
activities against objectives
set
Para 1.41
NIA
Investment perforrnance
against objectives
Para 1.41
NIA
Other
Flnanclal revlew
Review of the charity's
financial position at th8 8nd
of the
eriod
stat8ment explaining th
policy for holding reserv65
staling why they are held
Para 1.21
Tho Charlty had sufflclent funds to carry
out Itg dutlo8
Para 1.22
Funds wero held to pay for VET foes that
where commlttod to for dogs alrnady In
the charlties care
Amount of reserves held
Reasons for holding zero
reserves
Details of fund materially in
deficit
ParR 1.22
Para 1.22
£89 850.00
nla
Pera 1.24
nla
Explanatlon of any
uncertainties about the
charity continuing as a going
oncem
Para 1.23
nla
Addltlonal Infomiatlon loptlonall
You ma
choose to include further statements where relevant about-
The charity's principal
sources of flsnds Ilncluding
any fundraising)
Para 1.47
nla
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
nla
A description of the principal
risks facing the charity
Para 1.46
nla
Other
Structure, governance and management
Description of charity's
trusts..
Type of governing document..
for 8xample,
Para 1.25
cio
How is the charlty
constituted?
Para 1.25
cio
Trustee selertion m8thods
in¢ludlng details of any
constllutional provlslons e.g.
81ection to post or name of
any person or body 8ntlt18d
10 appoint one or more
trustees
Para 1.25
Meétlng Requlred
Addltlonal Infomiatlon loptlonal)
You ma
choose to include further ststements where relevant about.,
nla
Pollcles and procedures
8dopled for the inductlon and
training of trustees
Para 1.51
nla
The charity's organisational
structure and any wlder
network wlth which the
charity works
Para 1.51
nla
Relationship wlth any related
parties
Para 1.51
nla
Other
Reference and admlnlstrative details
Charil
name
Other name the chari
LtS8S
Re
islered charit
number
Charit
rinci
al address
FLOOF UK FRENCH BULLDOG RESCU
1184869
Namos of thé charlty trustees who manage tho charlty
Datos aet•d 11 not for wholo
Tru•t•o name
Offi Illanyl
N8m• of person lor body) •ntltl•d
toa
olnt tru$t•g
Ifan
Kellie Fairhall
Suzanne HaNey
Beth Mlll
Stephanie Lowry
Gary Swift
10
11
12
13
14
15
16
17
18
19
20
orate trustees- names of the directors at the date the re
Dlreclor narne
ortwasa
roved
Name of trustees holding title to property belonging to the charity
Trusto0 nam•
Datwa act•d If not for whole
Funds held as custodlan trustees on behalf of others
Description of the assets
NIA
held In this capacity
Name and objects ofthe
Gharily on whose behalf the
assets are h81d and how this
falls within the custodian
chadl
'5 ob'8cIs
Details of arr8ngemen18 for
safe Custody and
segreg81ion of such assets
from the charil
'$ own assets
NIA
NIA
Addltlonal Informatlon {optlonal)
Namos and addresses of advlser¥ (optlonal Infomiatlonl
Type of
Namo
Address
advlser
Accountant
The Digital
Accountsnt
20 Hampson Ave, Clayton-Le-Woods, L8ncashlre, PR25
5TH
Name of chlef executlve or names of Senlor staff fflembers (optlonal Informallon)
Exemptions from disclosure
Reason for non-disclosure of key personnel details
Other o
tlonal information
Declaratlons
The company ha$ taken advantage of tho small ¢ompanlos' •xomptlon In preparlng tho
report above.
The tru8tee8 declare that they hav• approvod tho trustees, roport (Includlng dlroctor8'
report) abovo.
81gned on behalf of the ¢harlty's trusteesldlr•ctor8
Slgnatur•{¥l
Full nam•{8)
Posltlon (for example
Socretsry, Chalr, elc)
Datg
|Charity Name FLOOF UK FRENCH
BULLDOG RESCUE|Charity Name FLOOF UK FRENCH
BULLDOG RESCUE|CharityNo|1184869|1184869||
|---|---|---|---|---|---|
|||CompanyNo|CE018510|||
|Annual accounts for the period||||||
|Period start date|31/03/2021|**To**|Period end date|30/03/2022||
## **Section A Statement of financial activities (including summary income and expenditure account)**
|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Donations and legacies
Investments
Charitable activities
Other trading activities
Separate material item of income
Other
Gains and losses on revaluation of fixed assets for the charity’s own
use
Charitable activities
Separate material expense item
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for the**
**reporting period**
Raising funds
Other
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Total funds brought forward|**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|
|---|---|---|---|---|---|
||42,090|-|-|42,090|55,010|
||92,404|-|-|92,404|91,286|
||-|-|-|-||
||-|-|-|-|-|
||9,912|-|-|9,912|9,117|
||-|-|-|-|-|
||144,405|-|-|144,405|155,413|
|||||||
||5,309|-|-|5,309|3,690|
||5,055|-|-|5,055|5,442|
||126,334|-|-|126,334|112,603|
||-|-|-|-|-|
||136,697|-|-|136,697|121,735|
|||||||
||7,708|-|-|7,708|33,678|
||-|-|-|-|-|
||7,708|-|-|7,708|33,678|
||-|-|-|-|-|
||7,708|-|-|7,708|33,678|
||-|-|-|-||
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||7,708|-|-|7,708|33,678|
|||||||
||34,918|-|-|34,918|1,240|
||42,626|-|-|42,626|34,918|
Charity NameFLOOF UK FRENCH Charity No 1184869 BULLDOG RESCUE Company No CE018510
||||CharityNo|1184869|1184869|
|---|---|---|---|---|---|
||||CompanyNo|CE018510||
|**Section B Balance sheet**||||||
|Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after one**
**year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04||||**Total last**
**year**
**£**
F05|
||-|-|-|-|-|
||99|-|-|99|99|
||-|-|-|-|-|
||-|-|-|-|-|
||99|-|-|99|99|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||132,377|-|-|132,377|102,393|
||132,377|-|-|132,377|102,393|
|||||||
||89,850|-|-|89,850|67,575|
|||||||
||42,527|-|-|42,527|34,818|
|||||||
||42,626|-|**-**|42,626|34,917|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||42,626|-|-|42,626|34,917|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||42,626|-|-|42,626|34,917|
||-|-|-|-||
||-|-|-|-||
||42,626|-|-|42,626|34,917|
_**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_
_**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_
_**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_
_**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_
|Signature of director authenticating accounts being sent to Companies
House
Signed by one or two trustees/directors on behalf of all the
trustees/directors|Print Name|Date of
approval
dd/mm/yyyy|
|---|---|---|
||||
||||
||||
||Signature|Date
dd/mm/yyyy|
||||
|||**Print name**|
CC17a (Excel)
08/01/2023
2
## **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 preparing|
|---|---|---|---|---|---|
|•|and|with*|ü||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*|ü||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 _**Not Applicable**_ conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**Not Applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not Applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.
|Yes*
No*|ü|* -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 FRS102 SORP._**|**_Not Applicable_**|
CC17a (Excel)
08/01/2023
3
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
|Yes*
No*|ü|* -Tick as appropriate|
|---|---|---|
||||
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of any changes;_**|Not Applicable|
|**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|Not Applicable|
|**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|**_Not Applicable_**|
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
|Yes*
No*|ü|* -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_**|
CC17a (Excel)
08/01/2023
4
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change in accounting policy**
_**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_
**End of Start of period period £ £**
**Fund balances as previously stated** _**Adjustments:**_
## **Fund balance as restated**
_**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_
**End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_
**Previous period net income/(expenditure) as restated**
CC17a (Excel)
08/01/2023
5
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
|**2.2 INCOME**||
|---|---|
|**Recognition of income**|These are included in the Statement of Financial Activities (SoFA) when:|
||• the charity becomes entitled to the resources;|
||• it is more likely than not that the trustees will receive the resources;|
||• the monetary value can be measured with sufficient reliability.|
|**Offsetting**|There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.|
|**Grants and donations**|Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).|
||In the case of performance related grants, income must only be recognised to the extent|
||that the charity has provided the specified goods or services as entitlement to the grant|
||only occurs when the performance related conditions are met (5.16 FRS 102 SORP).|
||Legacies are included in the SOFA when receipt is probable, that is, when there has been|
|**Legacies**|grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity|
||or have been met.|
|**Government grants**|The charity has received government grants in the reporting period|
||Gift Aid receivable is included in income when there is a valid declaration from the donor.|
|**Tax reclaims on donations**|Any Gift Aid amount recovered on a donation is considered to be part of that gift and is|
|**and gifts**|treated as an addition to the same fund as the initial donation unless the donor or the|
||terms of the appeal have specified otherwise.|
||This is only included in the SoFA once the charity has provided the related goods or|
|**Contractual income and**|services or met the performance related conditions.|
|**performance related grants**||
|**Donated goods**|Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.|
||The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the|
||fair value of those gifts at the time of their receipt and they are recognised on receipt. In|
||the reporting period in which the stocks are distributed, they are recognised as an expense|
||at the carrying amount of the stocks at distribution.|
||Donated goods for resale are measured at fair value on initial recognition, which is the|
||expected proceeds from sale less the expected costs of sale, and recognised in 'Income|
||from other trading activities' with the corresponding stock recognised in the balance sheet.|
||On its sale the value of stock is charged against 'Income from other trading activities' and|
||the proceeds from sale are also recognised as 'Income from other trading activities'.|
||Goods donated for on-going use by the charity are recognised as tangible fixed assets and|
||included in the SoFA as incoming resources when receivable.|
||Gifts in kind for use by the charity are included in the SoFA as income from donations when|
||receivable.|
|**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of the|
|**facilities**|gift to the charity provided the value of the gift can be measured reliably.|
||Donated services and facilities that are consumed immediately are recognised as income|
||with an equivalent amount recognised as an expense under the appropriate heading in the|
||SOFA.|
|**Support costs**|The charity has incurred expenditure on support costs.|
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described in
the trustees’ annual report.|
|**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can be|
|**royalties and dividends**|measured reliably.|
|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
CC17 FRS 102 SORP
08/01/2023
6
**Income from membership** Membership subscriptions received in the nature of a gift are recognised in Donations and **subscriptions** 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. **Settlement of insurance** Insurance claims are only included in the SoFA when the general income recognition criteria **claims** are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. **Investment gains and** This includes any realised or unrealised gains or losses on the sale of investments and any **losses** gain or loss resulting from revaluing investments to market value at the end of the year.
## **2.3 EXPENDITURE AND LIABILITIES**
Liabilities are recognised where it is more likely than not that there is a legal or constructive **Liability recognition** obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. **Governance and support** Support costs have been allocated between governance costs and other support. **costs** Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. **Grants with performance** Where the charity gives a grant with conditions for its payment being a specific level of **conditions** 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. **Grants payable without** Where there are no conditions attaching to the grant that enables the donor charity to **performance conditions** realistically avoid the commitment, a liability for the full funding obligation must be recognised. **Redundancy cost** The charity made no redundancy payments during the reporting period. **Deferred income** 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 **Creditors** discounts A liability is measured on recognition at its historical cost and then subsequently measured **Provisions for liabilities** at the best estimate of the amount required to settle the obligation at the reporting date The charity accounts for basic financial instruments on initial recognition as per paragraph **Basic financial instruments** 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
## **2.4 ASSETS**
**Tangible fixed assets for** These are capitalised if they can be used for more than one year, and cost at least **use by charity**
They are valued at cost.
|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
||||
|£1|||
|Yes*
No*
N/a*|||
|ü|ü|ü|
The depreciation rates and methods used are disclosed in note 14.
The charity has intangible fixed assets, that is, non-monetary assets that do not have **Intangible fixed assets** 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 15.
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 **Heritage assets** principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16.
They are valued at cost.
|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
CC17 FRS 102 SORP
08/01/2023
7
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 **Investments** same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments
**Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net **progress** realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. **Debtors** Subsequently, they are measured at the cash or other consideration expected to be received.
The charity has investments which it holds for resale or pending their sale and cash and **Current asset investments** cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
CC17 FRS 102 SORP
08/01/2023
8
**Section C Notes to the accounts (cont)**
## **Note 3 Income**
|Donations andgifts
Gift Aid
Legacies
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Donatedgoods,facilities and services
Other
**Total**
Adoption Fees
Auction Income
Club FLOOF
Event Income
Merchandise Sales
Online Events
Raffle Income
Collection Pot Income
Competition Winnings
DoggyLottery
Facebook Live Donations
Misc Revenue
Other
**Total**
Other
**Total**
Interest income
Dividend income
Rental and leasingincome
Other
**Total**
Amazon Smile
EasyFundraising
Insurance Commission
Just GivingIncome
PayPal Giving
Payroll Giving
**Total**
Conversion of endowment funds into income
Gain on disposal of a tangible fixed asset held for
charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
propertyrights
Other
**Total**
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Other trading**
**activities:**
**TOTAL INCOME**
**Analysis of income**
**Donations**
**and legacies:**|**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|
|---|---|---|---|---|---|---|
||Donations andgifts|37,601|-|-|37,601|46,256|
||Gift Aid|4,488|-|-|4,488|8,754|
||Legacies||-|-|-|-|
||General grants provided by government/other
charities||-|-|-||
||Membership subscriptions and sponsorships
which are in substance donations||-|-|-||
||Donatedgoods,facilities and services||-|-|-|-|
||Other||-|-|-|-|
||**Total**|42,090|-|-|42,090|55,010|
||||||||
||Adoption Fees|58,460|-|-|58,460|47,606|
||Auction Income|12,756|-|-|12,756|15,887|
||Club FLOOF|4,995|-|-|4,995|5,235|
||Event Income|6,806|-|-|6,806|1,515|
||Merchandise Sales|3,819|-|-|3,819|6,284|
||Online Events|295|-|-|295|2,059|
||Raffle Income|4,817|-|-|4,817|12,040|
||Collection Pot Income|79|-|-|79|49|
||Competition Winnings|-|-|-|-|149|
||DoggyLottery|7|-|-|7|152|
||Facebook Live Donations|-|-|-|-|100|
||Misc Revenue|113|-|-|113|211|
||Other|259|-|-|259|-|
||**Total**|92,404|-|-|92,404|91,286|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|-|-|-|-|-|
||Interest income|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Amazon Smile|2,921|-|-|2,921|1,011|
||EasyFundraising|1,100|-|-|1,100|487|
||Insurance Commission|489|-|-|489|218|
||Just GivingIncome|2,337|-|-|2,337|1,086|
||PayPal Giving|2,872|-|-|2,872|6,148|
||Payroll Giving|192|-|-|192|167|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
||**Total**|9,912|-|-|9,912|9,117|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held for
charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||144,405|-|-|144,405|155,413|
-
CC17a (Excel)
08/01/2023
9
## **Other information:**
**All income in the prior year was unrestricted except for: (please provide description and amounts)**
**Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.**
**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
**This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
**Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
CC17a (Excel)
08/01/2023
10
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any unfulfilled_**
**_conditions and other contingencies_**
**_attaching to grants that have been_**
**_recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which the_**
**_charity has directly benefited._**|**Description**|**Description**|**This year**
**£**|
|---|---|---|---|
||||-|
||||-|
||||-|
||||-|
||**Total**
**Description**||-|
||||**Last year**
**£**|
||||-|
||||-|
||||-|
||||-|
||**Total**
-
**This year**
**Last year**||-|
|||||
||**This year**
**Last year**|||
|||||
CC17a (Excel)
08/01/2023
11
## **Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Use of property**
**Other**
**Seconded staff**|**This year**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||**Last year**||
|**Please provide details of the accounting**
**policy for the recognition and valuation**
**of donated goods, facilities and**
**services.**||||
|**Please provide details of any unfulfilled**
**conditions and other contingencies**
**attaching to resources from donated**
**goods and services not recognised in**
**income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||||
|||||
|||||
|||||
CC17a (Excel)
08/01/2023
12
## **Section C Notes to the accounts (cont)**
## **Note 6 Expenditure**
|**Note 6 Expenditure**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**||||||||
|
Incurred seeking donations|4,080|-|-|4,080|3,690|-|-|3,690|
|Incurred seeking legacies|-|-|-|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-|-|-|-|-|
|Operating membership schemes and social
lotteries|1,229|-|-|1,229|1,285|-|-|1,285|
|Staging fundraising events|-|-|-|-|-|-|-|-|
|Fudraising agents|-|-|-|-|-|-|-|-|
|Operating charity shops|-|-|-|-|-|-|-|-|
|Operating a trading company undertaking non-
charitable trading activity|-|-|-|-|-|-|-|-|
|
Advertising, marketing, direct mail and publicity|-|-|-|-|-|-|-|-|
|Start up costs incurred in generating new source
of future income|-|-|-|-|-|-|-|-|
|Database development costs|-|-|-|-|-|-|-|-|
|Other trading activities|-|-|-|-|-|-|-|-|
|Investment management costs:|-|-|-|-|-|-|-|-|
|Portfolio management costs|-|-|-|-|-|-|-|-|
|Cost of obtaining investment advice|-|-|-|-|-|-|-|-|
|Investment administration costs|-|-|-|-|-|-|-|-|
|Intellectual property licencing costs|-|-|-|-|-|-|-|-|
|Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on raising funds**|5,309|-|-|5,309|4,975|-|-|4,975|
|**Expenditure on charitable activities:**|||||||||
|Dog Purchase Costs|-|-|-|-|2,440|-|-|2,440|
|Merchandise Costs|5,008|-|-|5,008|3,002|-|-|3,002|
|Road Train Costs|47|-|-|47|94|-|-|94|
|||-|-|-|-|-|-|-|
|||-|-|-|-|-|-|-|
|||-|-|-|-|-|-|-|
|||-|-|-|-|-|-|-|
|||-|-|-|-|-|-|-|
|**Total expenditure on charitable activities**|5,055|-|-|5,055|5,536|-|-|5,536|
|**Separate material item of expense**|||||||||
|Behaviourist|2,628|-|-|2,628|1,442|-|-|1,442|
|Microchip Swap Fee|-|-|-|-|14|-|-|14|
|Vet Fee|118,609|-|-|118,609|108,697|-|-|108,697|
|NON VET Mediciation / Sundry items|2,139|-|-|2,139|1,071|-|-|1,071|
|Misc Expenditure|2,307|-|-|2,307|-|-|-|-|
|Training / Education Costs|650|-|-|650|-|-|-|-|
|||-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total**|126,334|-|-|126,334|111,224|-|-|111,224|
||||||||||
CC17a (Excel)
08/01/2023
13
**Other**
|**Other**|||||||||
|---|---|---|---|---|---|---|---|---|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-|
||136,697|-|-|136,697|121,736|-|-|121,736|
CC17a (Excel)
08/01/2023
14
## **Other information:**
**Analysis of expenditure on charitable activities**
||**This year**|**This year**|**This year**|**This year**|**Last year**|**Last year**|**Last year**|**Last year**|
|---|---|---|---|---|---|---|---|---|
|**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**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity 1|-|-|-|-|-|-|-|-|
|Activity2|-|-|-|-|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
**This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
**Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
CC17a (Excel)
08/01/2023
15
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|
||-|-|
||||
||-|-|
||-|-|
||-|-|
||||
||-|-|
|**s**|-|-|
**Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extraordinary items**
CC17a (Excel)
08/01/2023
16
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amount paid out**|**Amount paid out**|**Balance held at period end**|**Balance held at period end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related party**
**(Yes or No)**|**This year**
|**Last year**|**This year**|**Last year**|**This year**|**Last year**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**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 disclose details of any balances outstanding between any participating members.**_
|**Description/name of party**|**Balance held at period end**|**Balance held at period end**|
|---|---|---|
||**This year**|**Last year**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
CC17a (Excel)
08/01/2023
17
## **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**
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
|---|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance
|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||
|**Last year**|||||||
|**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of allocation**|
|||||||**(Describe method)**|
|Governance
|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
CC17a (Excel)
08/01/2023
18
## **Section C Notes to the accounts**
## **Note 10 Details of certain types of expenditure**
## **Note 10.1 Fees for examination of the accounts**
## _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**
**independent examiner**
**Independent examiner’s fees**
**Assurance services other than independent examination**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
08/01/2023
19
## **Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_
## **11.1 Staff Costs**
|**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Salaries and wages**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||||
||-|-|
||-|-|
**This year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
|**Band**|**Number of employees**|**Number of employees**|
|---|---|---|
||**Thisyear**|**Lastyear**|
|**£60,000 to £69,999**|-|-|
|**£70,000 to £79,999**|-|-|
|**£80,000 to £89,999**|-|-|
|**£90,000 to £99,999**|-|-|
|**£100,000 to £109,999**|-|-|
||||
|**Please provide the total amount paid to key management personnel**|||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
CC17a (Excel)
08/01/2023
20
## **11.2 Average head count in the year**
**The parts of the charity in which the employees work**
||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|
|**Fundraising**|-|-|
|**Charitable Activities**|-|-|
|**Governance**|-|-|
|**Other**|-|-|
|**Total**|-|-|
**11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
|**Please explain the nature of the payment**
**Please state the legal authority or reason**
**for making the payment**|**This year**||
|---|---|---|
||**Last year**||
||||
||**This year**||
||**Last year**||
|**Please state the amount of the payment (or value of any waiver of a**
**right to an asset)**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
CC17a (Excel)
08/01/2023
21
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**Total amount of payment**
**The nature of the payment (cash, asset**
**etc.)**
**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or termination**
**payments**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||||
||||
||||
||**This year**|**Last year**|
||**£**|**£**|
||-|-|
||||
||||
CC17a (Excel)
08/01/2023
22
## **Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Amount of contributions recognised in the SOFA as an expense**
**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and between**
**restricted and unrestricted funds.**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||||
||||
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity this year and last year, if different**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details**
**Provide an explanation of how any liability arising from an agreement with a multiemployer plan to fund a deficit has been determined. If this is different for last year, provide details**
CC17a (Excel)
08/01/2023
23
## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to institutions**|**Grants to**
**individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
|Activity orproject1|||**£**|**£**|
||-|-|-|**-**|
|Activity orproject2|-|-|-|-|
|Activity orproject 3|-|-|-|-|
|Activity orproject4|-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|---|---|---|
||**_No_**|**_Provide details_**
**_below_**|
|**Names of institution**|**Purpose**|**Total amount of**
**grants paid £**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**||**-**|
|||-|
|||-|
CC17a (Excel)
08/01/2023
24
## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to institutions**|**Grants to**
**individuals**|**Support costs**
**£**|**Total**
**£**|
|---|---|---|---|---|
|Activity orproject1|-|-|-|-|
|Activity orproject2|-|-|-|-|
|Activity orproject 3|-|-|-|-|
|Activity orproject4|-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**13.4 Grants made to institutions**|**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._**||**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|||**_No_**|**_Provide details_**
**_below_**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|||**-**|
||||-|
||||-|
CC17a (Excel)
08/01/2023
25
## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**Freehold land &**
**buildings**
**Other land & buildings**
**Plant, machinery and**
**motor vehicles**
**Fixtures, fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of the
year
- - - - -
Additions
- - - 99 99
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - - 99 99
****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
- - - 99 99
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land & buildings**
**£**|**Plant, machinery and**
**motor vehicles**
**£**|**Fixtures, fittings and**
**equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|99|99|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|99|99|
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|99|99|
CC17a (Excel)
08/01/2023
26
## **14.4 Impairment**
_**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
_**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
## **This year Last year**
|**_the effective date of the revaluation_**
**_(iii) Details of the existence and carrying amounts of property, plant and equipment_**
**_to which the charity has restricted title or that are pledged as security for liabilities._**
**_the carrying amount that would have been recognised had the_**
**_assets been carried under the cost model._**
**14.6 Other disclosures**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction_**
**_of tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of_**
**_tangible fixed assets._**
**_the name of independent valuer, if applicable_**
**_the methods applied and significant assumptions_**|||
|---|---|---|
||||
||||
||-|-|
||||
||**This year**|**Last year**|
||**£**|**£**|
||-|-|
||-|-|
||||
- _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_
CC17a (Excel)
08/01/2023
27
## **Section C Notes to the accounts (cont)**
## **Note 15 Intangible assets**
## _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **15.2 Amortisation and impairments**
|****Basis**
**** 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
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance ("RB")|
|---|---|---|---|---|---|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
## **15.4 Accounting policy**
## _**Please disclose the accounting policy for intangible fixed assets including:**_
_**Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
CC17a (Excel)
08/01/2023
28
## **15.5 Impairment**
## **This year:**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
**Last year:** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
|**_(i) If your intangible asset was acquired by way of_**
**_grant, provide value on initial recognition and_**
**_carrying amount of the asset._**
**_(ii) Details of the carrying amounts of any_**
**_intangible assets to which the charity has restricted_**
**_title or that are pledged as security for liabilities._**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible_**
**_assets._**
**_the effective date of the revaluation_**
**15.7 Other disclosures**
**_the carrying amount that would have been_**
**_recognised had the assets been carried under the_**
**_cost model._**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_(iv) State the amount of research and development_**
**_expenditure recognised as expenditure in the year._**
**_(v) Please detail the headings in the SOFA in which_**
**_a charge for amortisation of intangible assets is_**
**_included._**
**_(vi) For any material intangible assets, please_**
**_provide a description, its carrying amount and any_**
**_remaining amortisation period._**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
08/01/2023
29
## **Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets**
## _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
**(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.**
**This year Last year**
## **16.2 Cost or valuation**
|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
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|**Heritage asset**
**2**
**£**|**Heritage asset**
**3**
**£**|**Heritage asset**
**4**
**£**|**Total**
**£**|**Total**
**£**|
|---|---|---|---|---|---|---|
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|||||||Straight Line
("SL") or
Reducing
Balance ("RB")|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
CC17a (Excel)
08/01/2023
30
## **16.5 Impairment**
## **This year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **Last year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
**This year Last year**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
|**(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.**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
||||
CC17a (Excel)
08/01/2023
31
CC17a {EX1)
32
0810112023
## **16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**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**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
CC17a (Excel)
08/01/2023
33
**Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|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|**Cash & cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
**17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**This year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Total**
**Social investments**
**Other investments**|- -
-
-
-
**Cost less impairment**
**£**
-
**Fair value at year end**
**£**
-
-
-
-|- -
-
-
-
**Cost less impairment**
**£**
-
**Fair value at year end**
**£**
-
-
-
-|- -
-
-
-
**Cost less impairment**
**£**
-
**Fair value at year end**
**£**
-
-
-
-|
|---|---|---|---|
|||||
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|||
|**Last year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Total**
**Other investments**
**Listed investments**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**|||
|---|---|---|
||||
||**Fair value at year end**|**Cost less impairment**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-||
CC17a (Excel)
08/01/2023
34
## **17.3 If your charity holds investment properties, please complete the following note:**
|**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or disposal**
**proceeds**
**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for repairs,**
**maintenance or enhancements**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||
||||
||||
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Other investments**
**Total**
**Investment properties**
**Social investments**
**Cash or cash equivalents**
**Listed investments**
**Analysis of current asset investments**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
## **17.5 Guarantees**
|**Please provide details and amount of any guarantee made to or on**
**behalf of a third party**
**Name of the entity or entities benefitting from those guarantees**
**Please explain how the guarantee furthers the charity's aims**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
08/01/2023
35
## **17.6 Concessionary loans**
|**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information)._**
**Amount of concessionary loans made (****_Multiple loans_**
**_made may be disclosed in aggregate provided that such_**
**_aggregation does not obsure significant information_).**
**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**
**Amounts payable after more than 1 year**
**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.**
**Amounts receivable after more than 1 year**
**For all investments measured at fair value, the basis**
**for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**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.**
**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.**|**_Description_**|**_Description_**|**This year £**|**Last year £**|
|---|---|---|---|---|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**_Description_**||**This year £**|**Last year £**|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**This year**||**Last year**||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||**This year**||**Last year**||
||||||
||||||
||||||
||||||
||||||
||||||
CC17a (Excel)
08/01/2023
36
## **Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
_**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**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_**
- - - - -
**18.2 Please specify the carrying amount of any**
**stocks pledged as security for liabilities**
**Last year**
**£**
**£**
**This year**
**Stock**
**Donated goods**
**Work in**
**progress**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
CC17a (Excel)
08/01/2023
37
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
08/01/2023
38
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**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**|**Amounts falling due within**
**one year**|**Amounts falling due within**
**one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
|**_Please complete this note if the charity has deferred income._**|**_ed income._**|||
|---|---|---|---|
|**_Please explain the reasons why income is_**
**_deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
**This year**|**This year**|**Last year**||
|||||
|||||
|||**This year**
**£**|**Last year**
**£**|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Movements in recognised provisions and funding commitment during the period**
**----- Start of picture text -----**
This year Last year
£ £
- -
Balance at the start of the reporting period
- -
Amounts added in current period
- -
Amounts charged against the provision in the current period
- -
Unused amounts reversed during the period
- -
Balance at the end of the reporting period
21.2 Please provide: This year Last year
- a brief description of any obligations on the
balance sheet and the expected amount and
timing of resulting payments;
- 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.
This year Last year
21.3 For any funding commitment that is not
recognised as a liability or provision, provide
details of commitment made, the time frame of
that commitment, any performance-related
conditions and details of how the commitment
will be funded (with contracts for capital
expenditure separately identified).
**----- End of picture text -----**
**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.**
CC17a (Excel)
08/01/2023
40
## **Section C Notes to the accounts (cont)**
**Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**This year Last year 22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
CC17a (Excel)
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**Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
|**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|**Estimate of financial effect**|
|---|---|
|||
|||
|||
|||
## **Last year**
|**Last year**||
|---|---|
|**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|**Estimate of financial effect**|
|||
|||
|||
|||
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
## **This year**
**Description of item Estimate of financial effect Last year Description of item Estimate of financial effect**
**23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**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**
**This year Last year**
CC17a (Excel)
08/01/2023
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## **Section C Notes to the accounts (cont)**
**Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||67,575|62,538|
||-|-|
||67,575|62,538|
CC17a (Excel)
08/01/2023
43
**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.**
**This year**
**Last year**|**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.**
**This year**
**Last year**|**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.**
**This year**
**Last year**|
|---|---|---|
||||
||||
||
||
CC17a (Excel)
08/01/2023
44
## **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 reporting period.**_
**This year Last year 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**
CC17a (Excel)
08/01/2023
45
**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' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted 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 (balancing figure)_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||-|-|-|-|-|-|
**Fund balances carried forward include assets and liabilities denominated in a foreign currency**
|Yes*
No*|Yes*
No*|
|---|---|
|ü|ü|
_**If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).**_
CC17a (Excel)
08/01/2023
46
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **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' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted 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 (balancing figure)_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||-|-|-|-|-|-|
|**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*
No*
ü
ü|||||
|||||ü|ü||||
CC17a (Excel)
08/01/2023
47
**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**
|**Thisyear**
**27.4 Designated funds**|||
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
## **Last year**
|**Lastyear**|||
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
CC17a (Excel)
08/01/2023
48
## **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)**
_**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.**_
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_
_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
CC17a (Excel)
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49
**Last year**
## **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and 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. If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_
_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be 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".**_
**No trustee expenses have been incurred (True or False)**
|**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**|||
||||
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## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
**There have been no related party transactions in the reporting 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 bad debts at**
**period end**|**Amounts**
**written off**
**during**
**reporting**
**period**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
## **Last year**
**There have been no related party transactions in the reporting 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 bad debts at**
**period end**|**Amounts**
**written off**
**during**
**reporting**
**period**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
08/01/2023
51
**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)
08/01/2023
52
## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
## **Report to the trustees/ members of**
FLOOF UK FRENCH BULLDOG RESCUE
**On accounts for the year** 30/03/2022 **Charity no** 1184869 **ended (if any) Set out on pages** 1&2 (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **30/03/2021** .
- **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:
- accounting records were not kept in accordance with section 130 of the Act or
- the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
**Signed: Date:** 17/11/2022 **Name:** CHRISTOPHER WRIGHT **Relevant professional** Chartered Institute of Management Accountants (CIMA) **qualification(s) or body (if any):**
**Address:** 20 Hampson Ave, Clayton-Le-Woods, Lancashire, PR25 5TH
1
**October 2018**
**IER**
## **Section B Disclosure**
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of** Nothing to disclose **any items that the examiner wishes to disclose** .
2
**October 2018**
**IER**