## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |This section should be completed by all charitie|s.|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |1.1 Basis ofaccounting||||||||||||||| |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
ofRecommended|||Practice:||Accounting||and Reporting|||||by Charities||| |and with*
preparing
their accounts|in accordance|||with the Financial||||Reporting|||Standard||applicable|| |in the UK and Republic|of Ireland||(FRS|102)||issued
on|16July 2014|||||||| |~ and with*
the Financial
Reporting
Ireland (FRS 102)|Standard||applicable|||in the United||Kingdom||and Republic of||||| |~ 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||||||||||||||| |Ifthere are material uncertainties
related to events or
abilify to continue asa going concern, please provide||conditions
that cast significant doubt on the charity's
the following details orstate "Not applicable", if||||||||||||| |appropriate:||||||||||||||| |An explanation
as to those factors that support
The|charity||has sufFicient reserves|||||in order||to||carry outifs||| |the conclusion
that the charity is a going
objectives and meetits||||||commitments
for the|||||forseeable|||| |concern;
future.||||||||||||||| |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.||||||||||||||| |1.3Change ofaccounting
policy||||||||||||||| |The accounts present a true and fair view and no changes||have been|||made to the||accounting||policies adopted|||||in| |note ( ).||||||||||||||| |Yes*||||||||||||||| |No*
*-Tick as appropriate||||||||||||||| |Please disclose:||||||||||||||| |(i) the nafure ofthe change in accounting
policy;||||||||||||||| |(ii) the reasons why applying
the new accounting|policy|||||||||||||| |provides more reliable and more relevant information;||||||||||||||| |and||||||||||||||| |(iii) the amount ofthe adjustment
for each line affected||||||||||||||| |in the current period, each prior period presented
and||||||||||||||| |the aggregate
amount ofthe adjustment
relating|to|||||||||||||| |periods before those presented,
3.44FRS102SORP.||||||||||||||| |1.4Changes to accounting
estimates||||||||||||||| |No changes
to accounting
estimates
have occurred|in the|reporting||period l3.46 FRS102SORP).||||||||||| |Yes*
||||||||||||||| |Note 2|||Accounting
policies|||| |---|---|---|---|---|---|---| |2.2 INCOME||||||| |Recoqnition||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;|Yes*|No*|N/a*| ||||~
the monetary
value can be measured
with sufficient
reliability,|||| |Offsetting|||There has been no offsetting
ofassets and liabilities, or income and expenses,
unless
required
or permitted
by the FRS 102 SORP or FRS 102.|Yes*|No*|N/a*| |Grants and||donations|Grants and donations
are only included
in the SoFA when the general income recognition
criteria are met (5.10to 5.12FRS102SORP).|Yes'|No*|N/a*| ||||In the case ofperformance
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|Yes"|No*|N/a"| ||||only occurs when the performance
related conditions
are met (5.16FRS 102SORP).|||| ||||Legacies are included
in the SOFA when receipt is probable,
that is, when there has|||| |Legacies|||been grant ofprobate, the executors have established
that there are sufficient assets
in
the estate and any conditions
attached to the legacy are either within the control ofthe|Yes|No*|N/a*| ||||charity or have been met.|||| |Government||grants|The charity has received government
grants
in the reporting
period|Yes*|No*|N/a| ||||Gift Aid receivable
is included
in income when there isa valid declaration
from the donor.|||| |Tax reclaims||on|Any Gift Aid amount recovered
on a donation
is considered
to be part ofthat gift and is|Yes*|No*|N/a"| |donations|and gifts||treated as an addition to the same fund as the initial donation
unless the donor or the|||| ||||terms ofthe appeal
have specified otherwise.|||| |Contractual||income and|This is only included
in the SoFA once the charity has provided
the related goods or|Yea'|No*|N/a*| |performance||related|services or met the performance
related conditions.|||| |grants||||||| |||||Yea*|No*|N/a*| |Donated goods|||Donated goods aie measured
at fair value (the amount
for which the asset could be
exchanged)
unless impractical
to do so.|||| ||||The cost of any stock ofgoods donated for distribution
to beneficiaries
is deemed to be
the fair value ofthose gifts at the time oftheir receipt and they are recognised
on receipt|Yes*|No*|N/a*| ||||In the reporting
period
in which the stocks are distributed,
they are recognised as an|||| ||||expense at the carrying
amount ofthe 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 ofsale, and recognised
in 'Income
from other trading
activities'
with the corresponding
stock recognised
in the balance|Yes*|N o*|N/a*| ||||sheet.
On its sale the value of stock is charged against 'Income from other tradmg|||| ||||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|Yes'|No*|N/a*| ||||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|Yes*|No*|N/a*| ||||when receivable.|||| |Donated services and|||Donated services and facilities are included
in the SOFA when received at the value of|Yes*|No*|N/a*| |facilities|||the gift to the charity provided
the value ofthe gift can be measured
reliably.|||| ||||Donated services and facilities that are consumed
immediately
are recognised as income|Yes*|No"|N/a| ||||with an equivalent
amount
recognised as an expense
under the appropriate
heading
in|||| ||||the SOFA.|||| |Supportcosts|||The charity has incurred
expenditure
on support costs.|Yes|No*|N/a*| |Volunteer|help||The value of any voluntary
help received is not included
in the accounts
but is described
in the trustees'
annual
report,|Yes*|No*|N/a*| |Income from||interest,|This is included
in the accounts when receipt is probable and the amount
receivable can|Yes"|No*|N/a*| |royalties
and|royalties
and|dividends|be measured
reliably.||||| |---|---|---|---|---|---|---|---| |Income from||membership|Membership
subscriptions
received
in the nature ofa gift are recognised
in Donations||Yes*|No*|N/a"| |subscriptions|||and Legacies.||||| ||||Membership
subscriptions
which gives a member
the right to buy services or other||Yes*|No*|N/a*| ||||benefits are recognised as income earned
fram the provision
ofgoods and services|as|||| ||||incame from charitable
activities.||||| |Settlement
claims|of insurance||insurance
claims are only included
in the SoFA when the general income recognition
criteria are met (5.10to 5.12FRS102SORP) and are included as an item ofother
income
in the SoFA.||Yes*|Na*|N/a*| |Investment
losses|gains and||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 ofthe||Yea*|No*|N/a*| ||||year.||||| |2.3 EXPENDITURE|||AND LIABILITIES||||| ||||Liabilities are recognised
where
it is more likely than nat that there is a legal or||Yes*|No*|N/a*| |Liability|recognition||constructive
abligation
cammitting
the charity ta pay out resources
and the amount
obligation
can be measured
with reasonable
certainty.|ofthe|||| |Governance
costs||and support|Supparl costs have been allacated
between
governance
costs and other support.
Governance
costs comprise
all costs involving
public accountability
ofthe charity and its||Yes*|No*|N/a*| ||||compliance
with regulation
and good practice.||||| ||||Support costs include central functions
and have been allocated to activity cast||||| ||||categories on a basis consistent
with the use ofresources,
eg allocating
property costs||Yes*|No*|N/a*| ||||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
far its payment
being a specific level of||||| |conditions|||service or output ta be provided,
such grants are only recognised
in the SoFA once|the|Yes*|No"|N/a'| ||||recipient ofthe 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 danor charity
realistically
avoid the commitment,
a liability for the full funding
obligation
must be|to|Yes*|No*|N/a*| ||||recognised.||||| ||||||Yes*|No|N/a*| |Redundancy||cost|The charity made no redundancy
payments
during
the reporting
period.||||| ||||||Yes*|No*|N/a*| |Deferred income|||No material
item ofdeferred incame has been included
in the accounts.||||| |Creditors|||The charity has creditors which are measured
at settlement
amounts
less any trade
discounts||Yes*|No*|N/a*| ||||A liability is measured
on recagnitian
at its historical cost and then subsequently||Yes*|No*|N/a*| |Provisions|for liabilities||measured
at the best estimate ofthe amount
required to settle the obligation
at the||||| ||||reporting
date||||| |Basic financial
instruments|||The charity accounts for basic financial
instruments
on initial recognition as per
paragraph
10.7 FRS102SORP. Subsequent
measurement
is as per paragraphs
11.17
to 11.19,FRS102SORP.||Yes*|Na"|N/a*| |2.4ASSETS|||||||| |Tangible fixed assets for|||These are capitalised
ifthey can be used far more than one year, and cost at least||||| |use by charity|||||Yes|No*|N/a*| ||||They are valued atcost,||||| ||||The depreciation
rates and methods
used are disclased
in note 14.||||| |Intangible
fixed assets|||The charity has intangible
fixed assets, that is, non-monetary
assets that do nat have
physical substance
but are identifiable
and are controlled
by the charity through
custody||Yes*|No*|N/a*| ||||or legal rights,
The amortisatian
rates and methods
used are disclosed
in note 15.||||| ||||||Yes*|No*|N/a*| ||||They are valued
at cost.||||| |Heditage assets|||The charity has heritage assets, that is, non-manetary
assets with historic, artistic,
scientific, technological,
geophysical
ar environmental
qualities
that are held
and
maintained
principally
for their contribution
lo knowledge
and culture.
The depreciation||Yes*|Na*|N/a*| ||||rates and methods
used as disclosed
in note 16.||||| ||||||Yes*|No*|N/a*| ||||They are valued at cost.||||| ||||Fixed asset investments
in quoted shares, traded
bonds and similar investments
are||||| |Investments|||valued
al initially at cost and subsequently
at fair value (their market value) at the year
end. The same treatment
is applied
ta unlisted
investments
unless fair value cannot be||Yes'|No*|N/a*| ||||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||Yes*|Na*|N/s*| ||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||orcost or|Yes*|No*|N/a*| |pi'ogress|net realisable
value,||||||| ||Goods or services provided as part ofa charitable
activity are measured|at net||realisable|Yes*|No*|N/a*| ||value based on the service potential
provided
by items ofstock.||||||| ||Work in progress
is valued atcost less any foreseeable loss that is likely|to occur on the|||Yes*|No*|N/a"| ||contract.||||||| ||Debtors (including
trade debtors
and loans receivable)
are measured
on|initial|||||| |Debtors|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||||YeS*|No*|N/a*| ||be received,||||||| |Current asset investments|The charity 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 ofloss than one year held for investment
purposes||||Yes*|No*|N/a"| ||rather than to meet short-term
cash commitments
as they fall due,||||||| ||||||Yes*|No|N/a| ||They are valued at fair value except where they qualify as basic financial|instruments.|||||| |POLICIES ADOPTED|||||||| |ADDITIONAL TO OR|||||||| |DIFFERENT FROM|||||||| |THOSE ABOVE|||||||| ||||||||||||||~|'||~||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Note 3||||||Income||||||||||||||||||| |||||||||||||||||||||Reetrieted||||| ||||||||||||||||||||Unrestricted|Income|Endowment|||| ||||||||Analysis|||of income|||||||||funds|fundh|funds|Total funds||Prior year| |||||||||||||||||||||||E||E| |Donations|||Donations||||and|ifls|||||||||||61 104|||61|104|| |and legacies:|||Gift Aid|||||||||||||||||||||| ||||Le acies|||||||||||||||||||||| ||||General||grants
provided||||||by||government/other|||||||||||| ||||charities|||||||||||||||||||||| ||||Membership||||subscriptions|||||and|||sponsorships|||||||||| ||||which are|||in substance||||donations||||||||||||||| ||||Donated|||nods,||facilities|||and|||services||||||||||| ||||Other|||||||||||||||||||||| |||||||||||||||||||Total|61,104|||61,104||| |Charitable||||||||||||||||||||||||| |activities:||||||||||||||||||||||||| ||||Other|||||||||||||||||||||| |||||||||||||||||||Total||||||| |Other trading|||Annual||Festival|||||||||||||||||||| |activities:||||||||||||||||||||||||| ||||Annual||SIAB Events|||||||||||||||||||| ||||Other Events||||||||||||||||400||||400|| ||||Other|||||||||||||||||||||| |||||||||||||||||||Total|400||||400|| |Income|from||Interest||income|||||||||||||||||||| |investments:|||Dividend|||income||||||||||||||||||| ||||Rental|and|||leasin||income|||||||||||||||| ||||Other|||||||||||||||||||||| |||||||||||||||||||Total||||||| |Separate||||||||||||||||||||||||| |materia I item||||||||||||||||||||||||| |of income||||||||||||||||||||||||| |||||||||||||||||||Total||||||| |Other:|||Conversion||||of endowment|||||funds||||into|income|||||||| ||||Gain on||disposal|||of|a tangible|||||fixed asset||||held||||||| ||||for chari|||'s own||use||||||||||||||||| ||||Gain on||disposal|||of|a programme|||||||related||||||||| ||||investment|||||||||||||||||||||| ||||Roya/ties|||from the exploitation|||||||||of|intellectual||||||||| ||||ro e||ri||hts|||||||||||||||||| ||||Other|||||||||||||||||||||| |||||||||||||||||||Total||||||| |TOTAI|INCOME|||||||||||||||||||||61,504||| |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)||||||||||||||||||||||||| |Note 6|Expenditure|Expenditure|Expenditure|Expenditure|Expenditure||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||This|year|||Lastyear||| ||||||||Restricted||||Restricted||| |||||||Unrestricted|income|Endowment||Unrestricted|income|Endowment|| |Analysis||||||funds|funds|funds|Totalfunds|funds|funds|funds|Total funds| |Expenditure
on raisin|funds:||||||||||||| |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|||undertaking||||||||||| |non-charitable
tradin
activi|||||||||||||| |Advertising,
marketing,|direct||mail and||||||||||| |publicity|||||||||||||| |Start up costs incurred|in generating||||new||||||||| |source offuture income|||||||||||||| |Database
development|costs||||||||||||| |Other trading
activities|||||||||||||| |investment
management|costs:||||||||||||| |Porffolio management
costs|||||||||||||| |Cost ofobtaining
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:|||||||||||| |Total expenditure
on charitable||||activities|||||||||| |Se arate material
item|of ex ense||||||||||||| |Total|||||||||||||| |Other|||||||||||||| |Administration
costs||||||444|||444||||| |Total other expenditure|||||||||444||||| |TOTAL EXPENDITURE|||||||||444||||| ## |Analysis|Analysis|ofexpenditure
on|ofexpenditure
on|charitable|charitable|activities|activities|||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||This||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| |Activit|1|||||||||||||||||| |Activit|2|||||||||||||||||| |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||(orthe|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||Ior the|currency||in which the||||||||||| |accounts||are drawn|up).|||||||||||||||| ## |18.1 Please state the carrying
a
activities.|mount ofst|ock and w|ork in|progress anal|ysed
betwee|n| |---|---|---|---|---|---|---| |||Stock||Donated|goods|| |||||||Work in| ||For|For|resale|For|For resale|progress| ||distribution|||distribution||| |Charitable
activities:||||||| |Opening||||||| |Addedin period||||||| |Expensed in period||||||| |Impaired||||||| |Closing||||||| |Other trading activities:||||||| |Opening||||||| |Added in period|426|||||| |Expensed in period||||||| |Impaired||||||| |Closing||426||||| |Other:||||||| |Opening||||||| |Added in period||||||| |Expensed in period||||||| |Impaired||||||| |Closing||||||| |Total this year|426|||||| |Total previous year||||||| ||||This|ear|Last|ear| |18.2
Please specify the carrying|amount of|||||| |any stocks pledged as security for liabilities||||||| ## ||Amounts|falling due|Amounts|falling due after|falling due after| |---|---|---|---|---|---| ||within|one year|more|than|one year| ||This year|Last year|This year
f||Last year| |cts|||||| ||5,000||||| |Total|5,000||||| ## ## |||||This year|Last|year| |---|---|---|---|---|---|---| |Please exp/ain|the reasons whyincomeis|||||| |deferred.||||||| |Movement in deferredincome
account|||||This year|Last year| |Balance at the|start ofthe reporting|period||||| |Amounts
added|in current period|||||| |Amounts
released to income from||previous|periods|||| |Balance at the|end ofthe reporting|period||||| |ditors and|other basic financial
in|struments| |---|---|---| ||This year|Last year| |The charity|has no significant|| |instruments|other than short|| |term creditors||| |Note|24
Cash at bank and|in hand||||| |---|---|---|---|---|---|---| ||||||This year|Last year| |Short|term cash investments|(less than 3 months|maturity|date)||| |Short|term deposits|||||| |Cash|at bank and on hand||||65,634|| |Other||||||| |Total|||||65,6 4|| |||||||||||||||||||C3
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