2021-03-31-accounts

	Nots 2			Aaoounting poltotes
	2Z INCOME
	Recognltton		of Income	These sre included in the Statement ofFinancial Acfivities (SoFA)when:
				~ the charfty becomes sntigsd ta the resources;
				~ it Is mars likely than not that Ihe trustees will receive the ressurces;	Yes*	No'	N/a
				~ ths monetary value can be measured with sufliclent refiabiTity.
	Offsetting			There hss been no otfsettlng ofassets and liabilities, or income and expenses, unless required or permitted by the FRS 1025ORPorFRS 102.	Yes'	No'	N/s'
Grants and			donafions	Grants and donafians ere only included in the SoFA when the general income recognitlan criteria sre met (5.10to5.'I2 FRS102SORP).	Yes'	No'	N/e'
				In the case ofperiarmance related grants, income must only be recognised to the
				extent that the charity has provided the speaified goads orservices ss sntifiement to	Yes*	No*	N/a*
				ths grant only occurs when the performance related condiTions are met (5.16FRS102
				SORP).
				Legacies ers included In the SOFA when receipt is probable, Ihst ls, when there has
Legacies				been grant ofprobate, the executors have established that there are sufiicient assets in the estate and any conditions aasched tothe legacy are either within ths control ofthe	Yes"	No'	hya'
				charity or have been msi.
					Yes'	No'	N/a*
Government			grants	The aharity has received government grants in the reporting period
				GIRAid receivable is Included In income when there isa valid declaration from the
Tax recnims			on	donor. Any Gift Aid amount recovered on a donation Is consitlered to be part ofthat gift
donations		and gifts		and istreated as sn eddlfion to the same fund as the Initial donation unless the donor
				or the terms ofIhe appeal have specified otherwise.
Contractual performance			Inaoms and related	This Isonly included in the SoFA once the charity has pravlded the rslaled geode or services or mst the performance related conditions.	Yes*	No*	N/a*
grants
Donated goods				Donated goods are measured at fair value (the amount for which fiw asset could be exchanged) unless impractical to doso.
				The costofany stock of goods donated for disnbution ta benetlaiaries b deemed to be the fair value ofthose gifts atthe time oftheir receipt and they era recognised on against
				receipt. In the reporfing psriad in which the stocks are distribuled, they am recognised
				as sn expense et the canying amount ofthe stocks at distribution.
				Donated goads far resale ars measured etfair value on initial recognition, wliich isthe
				expected proceeds from sale less the expsated costs ofsale, and recognised In
				'Income fram other trading activities'with ths corresponding stock recognised in the
				balance sheet. On fis sale the value afstock ischarged 'Income from other trading activities' and Ihe prooeeds from sale are also recognised as 'Income from other trading actlvitiesk	IZED
				Goods donated for on-going use by Ihe aharily are recognised ss langible fixed assets	Yes'	No	N/a'
				and Included In ths SoFA as incoming resources when receivable.
				Gns in kind for uss by the charity ars Included In the SoFAas Income from donatians
				when reaeivable.
Donated eenricss and facgiges				Donated senrices and facifitles ars included in the SOFA when resolved at the value of the g8ta ths charity provided Ihe value ofthe giflcan be measured reliably.	Yes'	No'	N/a'
				Donated services and facilities that ere consumed immediately are recognised as	Yes	No*	N/a*
				income with an equivalent amount recognised as an expense under the appropriate
				heading In gts SOFA.
Supper mmts				The chargy has Iraurred expenditure on supporl costs.	Yes*	No'	N/e'
I	r	I		Tha value ofany valuntsty help mcelved Is not InNuded Ingts accounts but is	Yes'	No'	N/6*

and	and	and	and	and	and
The tdmrtty squlhwlenm Cur~~~tmulvalerus		mm lum mvsstmmm whh smaturhydsm wnh s mmurhy dale	cmhh lthchtsfw ressleor Fendinh IMrsale and cash and nash less Ihan one year. These Incmde cash on dehorn cash uf km dmn one pmr lmld for hnmslmenl swoon!m mlher than la					Yes	No	NN
	meet short	tenn cash mrnmltmenls ss		they fall due
								Ves	No
	They era valued at ndr vehw tncarn where they quest'yes				hsvlc hnanclal	lnshumenw.
PORCINE ADOPTED
ADDITIONAL TO OR
DIFFERENT FROR
TlfOSE ABOVE

Section C Notes to Ihe clccounts (conti Incom• An¥i¥ of Inco PthD1￿y Donlltio￿ aTrJ ths L¥tAld LerJaLYEg Ger￿1 tygov£mm•Mlothw chadtles 500.oc 5C¥).OtyJ subscrptigns and SFonxryhr are In sut6tgnce donatltrts Dofotwl gorxl4 larllts and sem Total 5CQ,000 5D).CQO Ch••b •¢IMlles: Olhertr4dlny T)tsi IrMm& from intwne Reriial leasjn trKorr Other Totsl rnthrial h¢m ofirKoft con￿s￿n Df•rthmgntfwKJs into Inwrr Goin on dis￿&1 of 8 I￿gINe Ixed a99Qt h&lJ for charft S own use G8ln ofm prooi4mme rethd Imi8stmeni Royaltkn5 fromth• ol int￿￿(# TOTAL IPICOME All IrK•m• thfrwtorymrym ￿N￿b￿S￿dxtt•￿lQr. Ipl•a•• d•sGrlMlon •nd •mourAsl Wh•r• •ny qndv*rnontlthdl& Inor￿•1￿ IIL• rtor perfod. th•f•¥¥onlorih• y•4r •movrrt•l IX17a (Exwty 0￿1r￿2•