## **Trustees’ Annual Report for the period** **From** 1st September 2024 to 31st August 2025 **Charity name:** Ripon Men’s Shed Charitable Incorporated Organisation **Charity registration number:** 1185109 ## **Objectives and Activities** ||SORP
reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|For the public benefit, the preservation and
protection of good health among people aged 18
years and older, living in Ripon and the
surrounding area, in particular but not exclusively
older men, including those who are retired,
unemployed or have health problems, through the
provision of facilities for hobbies, recreation or
other leisure time occupations including practical
interests, skills sharing, the learning of new skills,
and helping with community-based projects.| |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|During the period of this Report, the Charity
continued to develop the operation of the Men’s
Shed in Ripon opening three days per week.
Membership numbers continue to increase in this
year we purchased the church buildings in Ripon,
which will enable us to further develop our activities
to reach many more people in our community. Our
Shed is very well established in Ripon as a place
for the community to bring items for repair and
refurbishment, and we have strong links with other
charities whose aim is to provide furniture for those
in need.
Members are loving their participation at the Shed
with sessions seeing full attendance and many
friendships are being formed.| |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 on public benefit
and are satisfied that the Charity's activities have
been in the public benefit.| ## **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|The Charity has spent the year running the
workshop for 3 days per week as a safe, secure and
enjoyable place for its members to attend. At the end
of the financial year we had 50 members, with 36
enjoying regular attendance at the sessions.
The Shed has undertaken a number of projects
locally supporting other charities and community
events. We also have carried out restoration work on
various items giving new life to things which would
otherwise have gone to landfill or waste-to-energy.
The sessions that have operated to date have made
a huge difference to its members, providing a warm
and welcoming atmosphere with many friendships
being made.| |**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:| |---|---|---| |Achievements against
objectives set|Para 1.41|The significant achievement in the year was to
conclude the purchase of our premises, which gives
us long term security as a charity, and provides us
with all the space we need to move towards helping
manymorepeople in our community.| |Performance of fundraising
activities against objectives
set|Para 1.41|Fundraising throughout this and the previous year
have concentrated on the funds required to
purchase the building, together with effecting the
necessary repairs and fit-out of the various rooms.
We have been successful at raising all the funds
required and we are very grateful to those
organisations and individuals that have supported
us.| |Investment performance
against objectives|Para 1.41|| |Other||The Charity was awarded the St Wilfred’s
Community Award for 2025 recognising the
immense contribution we make to our community in
Ripon. We also won the 2025 UKMSA Armed
Forces Award which recognises our camaraderie
and deep respect for those who served.| |||| ## **Financial Review** |Review of the charity’s
financial position at the end
of the period|Para 1.21|The Charity generated a surplus of £47,158 for the
financial year. That leaves the Charity well placed at
the year end to operate the Men’s Shed in a
financially sustainable manner. (_See Accounts_
_attached_)
During the year we concluded the purchase of the
building we currently rent space in. Fund raising both
pre and post year end has been successful in raising
the required funds to complete the building
purchase.| |---|---|---| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The Charity aims to hold reserves equating to 3
months operational costs, that are estimated to be
£1,500.| |Amount of reserves held|Para 1.22|£57,931 which include the investment of £42,021 in
the building.| |Reasons for holding zero
reserves|Para 1.22|N/a| |Details of fund materially in
deficit|Para 1.24|None| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|The Charity has established a strong membership
base and can now look to further expand the number
of sessions available and is currently looking to
secure more workshop space to further develop.
The Charity has adequate funds and income
streams to cover the running of the Shed for the
foreseeable
future.
Therefore,
there
is
no
uncertainty about the Charity continuing as a going
concern| ## **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|Charitable Incorporated Organisation| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|The Charity is required to have a minimum of 3 and
a maximum of 7 Trustees. Trustees will be selected
following a policy approved by the Board of Trustees
and appointed by the Board or the Members at an
AGM. Two trustees were appointed in the year with
one trustee stepping down.| |**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:| |---|---|---| |Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|New Trustees will be required to read the Charity
Commission guidance “The Essential Trustee” and
given a copy of the Charity's latest Annual Report
and Accounts. All Trustees will be given training on
their role and responsibilities.| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|The Charity is run by a Board of Trustees and a
number of volunteers (there are 5 trustees at the
end of the financial year).| |---|---|---| |Relationship with any related
parties|Para 1.51|| |Other||| ## **Reference and Administrative details** |Charity name|Ripon Men’s Shed Charitable Incorporated Organisation| |---|---| |Other name the charity uses|Ripon Men’s Shed, Ripon Men’s Shed CIO| |Registered charity number|1185109| |Charity’s principal address|28 Water Skellgate, Ripon, HG4 1BH| ||| **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or**
**body) entitled to**
**appoint trustee (if**
**any)**| |---|---|---|---|---| ||Caroline Bentham|Chair|Resigned 18thFebruary
2025|| ||AnthonyJohnson|||| ||Andrew Makey|Chair and Treasurer||| ||BarrySutton|Shed manager||| ||Robert Marchant|||| ||Richard Johnson||Appointed 18thFebruary
2025|| |||||| |||||| – Corporate trustees names of the directors at the date the report was approved **Director name** None Name of trustees holding title to property belonging to the charity |**Trustee name**|**Dates acted if not for whole year**|| |---|---|---| |None||| |||| ## **Funds held as custodian trustees on behalf of others** Description of the assets None 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**||| |---|---|---| ||Andrew Makey|Keith Pettitt| ||
Chair and Treasurer|Secretary| ||27thJanuary 2026|| ||27thJanuary 2026|| |SectionA||lndependent Examiner'sReport| |---|---|---| |Report tothetrustees||Ripon Men's ShedCharitablelncorporated Organisation| |Onaccountsforthe year||31stAugust2025
Gharity no
1185109| ||ended|(ifany)| |Setout|onpages|One to thirteen attached| |||Ireport to thetrusteeson my examinationoftheaccountsoftheabove| |||charity("theTrust") for the year ended31stAugust2025.| |Responsibilities|and|Asthecharity'strustees, you areresponsible forthepreparationofthe| |basis ofreport||accountsinaccordance withtherequirementsoftheCharitiesAct2011| |||("theAct").| |Signed:|||Date:| |---|---|---|---| |Name:|||| |Relevantprofessional
qualification(s)orbody|(nr|ñrlíulfo(hâîer€Eõfrccovilrnu-S|| |(ifany):|||| |Address:|5l|o|| |||u|L¡| |**Ripon Men's Shed CIO**|**Ripon Men's Shed CIO**|Charity No
(if any)|**1185109**|| |---|---|---|---|---| |Annualaccountsfor the period||||| |1st September 2024|**To**|31st August 2025||| |s
**Section A**
**Statement of financial activities**|s
**Section A**
**Statement of financial activities**|s
**Section A**
**Statement of financial activities**|s
**Section A**
**Statement of financial activities**|s
**Section A**
**Statement of financial activities**|s
**Section A**
**Statement of financial activities**| |---|---|---|---|---|---| |**Recommended categories by**
**activity**
Guidance Note
**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||||| ||22,541|31,051|-|53,592|7,807| ||14,486|-|-|14,486|10,135| ||3,650|-|-|3,650|-| ||-|-||-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||40,677|31,051|-|71,728|17,942| ||||||| ||-|-|-|-|-| ||7,369|-|-|7,369|10,785| ||3,430|13,771|-|17,201|-| ||-|-|-|-|-| ||10,799|13,771|-|24,570|10,785| ||||||| ||29,878|17,280|-|47,158|7,157| ||-|-|-|-|-| ||29,878|17,280|-|47,158|7,157| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||29,878|17,280|-|47,158|7,157| ||||||| ||10,774|-|-|10,774|3,617| ||40,652|17,280|-|57,932|10,774| CC17a 1 of 13 |Ripon Men's Shed CIO|Ripon Men's Shed CIO|CharityNo|**1185109**|**1185109**|**1185109**|**1185109**| |---|---|---|---|---|---|---| |||||||| |Annual accounts for theperiod|Period start date: 1st September 2024|||To period end date: 31st August 2025||| |**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**
**Fair value reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all the
trustees on: 27th January 2026|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
B01
- -
-
-
B02
42,021 17,280
- 59,301
B03
- -
-
-
B04
- -
-
-
B05
42,021 17,280
- 59,301
B06
- -
-
-
B07
565
- -
565
B08
- -
-
-
B09
29,693
- - 29,693
B10
30,258
- - 30,258

B11
14,348
- - 14,348
B12
15,910
- - 15,910
B13
57,931 17,280
**-**
75,211
B14
- -
-
-
B15
- -
-
-
B16
57,931 17,280
- 75,211
B17
-
-
B18
-
-
B19
57,931
- 57,931
B20
-
B21
B22
57,931
- - 57,931
Signature
Print Name
Guidance note|||||**Total last**
**year**
**£**
F05| |||-|-|-|-|-| |||42,021|17,280|-|59,301|673| |||-|-|-|-|-| |||-|-|-|-|-| |||42,021|17,280|-|59,301|673| |||||||| |||-|-|-|-|-| |||565|-|-|565|112| |||-|-|-|-|-| |||29,693|-|-|29,693|26,992| |||30,258|-|-|30,258|27,104| |||||||| |||14,348|-|-|14,348|17,004| |||||||| |||15,910|-|-|15,910|10,100| |||||||| |||57,931|17,280|**-**|75,211|10,773| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||57,931|17,280|-|75,211|10,773| |||||||| |||-|||-|-| ||||-||-|-| |||57,931||-|57,931|10,773| ||||||-|| |||||||| |||57,931|-|-|57,931|10,773| |||Signature
Print Name||||| |||||A C Makey||| |||||A Johnson||| CC17a 2 of 13 **Notes to the accounts** ## **Section C** ## Note 1 **Basis of preparation** ## **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 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 Charities Act 2011. ## **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 _**Not applicable**_ the 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. CC17a 3 of 13 |**Recognition of income**
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

_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._
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
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.
**Section C**
**Notes to the accounts**
**(cont)**
**Note 2**
**Accounting policies**
**2.2 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; and
•
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**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).
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**
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.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
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**
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.|**Recognition of income**
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

_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._
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
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.
**Section C**
**Notes to the accounts**
**(cont)**
**Note 2**
**Accounting policies**
**2.2 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; and
•
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**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).
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**
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.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
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**
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.|**Recognition of income**
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

_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._
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
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.
**Section C**
**Notes to the accounts**
**(cont)**
**Note 2**
**Accounting policies**
**2.2 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; and
•
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**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).
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**
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.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
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**
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.|**Recognition of income**
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

_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._
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
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.
**Section C**
**Notes to the accounts**
**(cont)**
**Note 2**
**Accounting policies**
**2.2 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; and
•
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**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).
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**
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.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
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**
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.| |---|---|---|---| |**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**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
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.
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.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**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).
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**
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.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
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**
Donated services and facilities are included in the SoFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.|||| ||||| ||Yes
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||| ||||| CC17a 4 of 13 **Section C Notes to the accounts (cont)** ## **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_
_different or additional policy has been adopted then this is detailed in the box below._|_a_|Yes
No
N/a||| |**2.4 ASSETS**
**Intangible fixed assets**
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**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.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
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.
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.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
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.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
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.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
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**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.|
|||| |||||| |||Yes
No
N/a||| |||||| |||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||| |||||| ||£5,000|||| |||||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| CC17a 5 of 13 **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._ |**Heritage assets**
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured 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**
**progress**
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.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
**Current asset**
**investments**
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
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| |---|---|---|---| ||||| ||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||| ||||| CC17a 6 of 13 ## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
11,815 - - 11,815 4,944
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
6,000 31,051
- 37,051 -
Membership subscriptions and sponsorships
which are in substance donations
4,726 - - 4,726 2,863
Donated goods, facilities and services
- - - - -
Other
- - - -
**Total** 22,541 31,051
- 53,592 7,807
Session fees
6,769 - - 6,769 4,720
Car park
270 - - 270 -
Products and materials
7,447 - - 7,447 5,415
Other
- - - - -
**Total** 14,486 - - 14,486 10,135
Fundraising
3,650 - - 3,650 -
- - - - -
- - - - -
Other
- - - - -
**Total** 3,650- - 3,650 -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total** - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**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
property rights
- - - - -
Other
- - - - -
**Total** - - - - -
40,677 31,051
-71,728 17,942
**Other information:**

**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**

**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**

**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**

**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**

**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**

**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**

**Analysis**| |---|---|---|---|---|---|---| ||Donations and gifts|11,815|-|-|11,815|4,944| ||
Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|6,000|31,051|-|37,051|-| ||Membership subscriptions and sponsorships
which are in substance donations|4,726|-|-|4,726|2,863| ||Donated goods, facilities and services|-|-|-|-|-| ||
Other|-|-|-|-|| ||**Total**|22,541|31,051|-|53,592|7,807| |||||||| ||Session fees|6,769|-|-|6,769|4,720| ||Car park|270|-|-|270|-| ||Products and materials|7,447|-|-|7,447|5,415| ||Other|-|-|-|-|-| ||**Total**|14,486|-|-|14,486|10,135| |||||||| ||Fundraising
|3,650|-|-|3,650|-| ||
|-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|3,650|-|-|3,650|-| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-|-|-|-|-| ||
Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**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
property rights|-|-|-|-|-| ||
Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||40,677|31,051|-|71,728|17,942| |||||||| |**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)**||||||| CC17a 7 of 13 ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Note 6 Analysis of**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|**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|-|-|-|-|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-||||-| |Operating membership schemes and
social lotteries|-|-|-|-||||-| |Staging fundraising events|-|-|-|-||||-| |Fudraising agents|-|-|-|-||||-| |Operating charity shops|-|-|-|-||||-| |Operating a trading company|-|-|-|-||||-| |Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-| |Start up costs incurred in generating|-|-|-|-|-|-|-|-| |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**|-|-|-|-|-|-|-|-| |**Expenditure on charitable activities:**||||||||| |Rents payable and utilities|1,397|-|-|1,397|4,061|-|-|4,061| |Materials and consumables|4,307|-|-|4,307|5,487|-|-|5,487| |Insurances|716|-|-|716|639|-|-|639| |Other general costs|949|-|-|949|598|-|-|598| |**Total expenditure on charitable**
**activities**|7,369|-|-|7,369|10,785|-|-|10,785| |**Separate material item of expense**||||||||| |Buildings and property maintenance|3,430|13,771|-|17,201|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|3,430|13,771|-|17,201|-|-|-|-| |**Other**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**TOTAL EXPENDITURE**
**Total other expenditure**|-|-|-|-|-|-|-|-| ||10,799|13,771|-|24,570|10,785|-|-|10,785| CC17a 8 of 13 ## **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** ## **14.1 Cost or valuation** |At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
**Basis**
**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
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||673|-|-|-|673| ||41,348|-|-|-|41,348| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||42,021|-|-|-|42,021| ||||||| ||SL|SL|SL|SL|| ||
2%|2%|20%|20%|| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||673|-|-|-|673| ||42,021|-|-|-|42,021| CC17a 9 of 13 ## **Section C Notes to the accounts (cont)** ## **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**
**_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_**
**_the effective date of the revaluation_**
**_If an accounting policy of revaluation is adopted, please provide:_**|**This year**
**Last year**|**This year**
**Last year**| |---|---|---| |||| |||| |||| ||-|-| ## **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._**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||-|-| ||-|-| |||| CC17a 10 of 13 **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** |**19.1 Analysis of debtors**
Trade debtors
Prepayments and accrued income
**Total**
Other debtors|**This year**
**£**|**Last year**
**£**| |---|---|---| ||294|-| ||271|112| ||-|-| ||565|112| ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |Trade debtors
Prepayments and accrued income
Other debtors
**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| CC17a 11 of 13 **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** ## **20.1 Analysis of creditors** |**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**
**oneyear**||
**Amounts falling due after**
**more than oneyear**|| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||189|23|-|-| ||-|-|-|-| ||14,159|16,981|-|-| ||-|-|-|-| ||-|-|-|-| ||14,348|17,004|-|-| ## **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 **Balance at the end of the reporting period** |**This year**|**Last year**|**Last year**| |---|---|---| |
_Grants received to be_
_utilised in future accounting_
_period._|
_Grants received to be utilised_
_in future accounting period._|| |||| ||**This year**
**£**|**Last year**
**£**| ||15,481|-| ||29,299|-| ||30,771|-| ||14,009|-| CC17a 12 of 13 **Section C** **Notes to the accounts (cont** ## **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**
**£**| ||-|-| ||-|-| ||29,693|26,992| ||-|-| ||29,693|26,992| **----- Start of picture text -----**
SIGN
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CC17a 13 of 13 |SectionA||lndependent Examiner'sReport| |---|---|---| |Report tothetrustees||Ripon Men's ShedCharitablelncorporated Organisation| |Onaccountsforthe year||31stAugust2025
Gharity no
1185109| ||ended|(ifany)| |Setout|onpages|One to thirteen attached| |||Ireport to thetrusteeson my examinationoftheaccountsoftheabove| |||charity("theTrust") for the year ended31stAugust2025.| |Responsibilities|and|Asthecharity'strustees, you areresponsible forthepreparationofthe| |basis ofreport||accountsinaccordance withtherequirementsoftheCharitiesAct2011| |||("theAct").| |Signed:|||Date:| |---|---|---|---| |Name:|||| |Relevantprofessional
qualification(s)orbody|(nr|ñrlíulfo(hâîer€Eõfrccovilrnu-S|| |(ifany):|||| |Address:|5l|o|| |||u|L¡|