## ## ||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￿d*xtt•￿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•