|||||Students4Students|Students4Students|Students4Students|||Chari|No||1186813|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |CHARITY COMMISSION
FOR ENGLAND
AND WALES||||Annual||accounts||for the|cried||||| |||||1stJuly 2021||||To||30th June||2022|| |~
r|||||||||||||| |||||||||Restricted|||||| |Recommended
categories|||by||Unrestricted|||income|Endowment||||Pdior year| |activity||||||funds
f||funds
f|funds
f||Total funds
f||fundsf| |Income (Note 3)||||||F01||F02||F03||F04|F05| |Income and endowments||from:|||||||||||| |Oonations
and legacies||||||2,|165|||||2,165|3,771| |Gi/l Aid|||||||207|||||207|650| |Grants|||||||250|2,500||300||3,050|3,450| |Branch fundraising|||||||||||||62| |Other|||||||||||||100| |Total||||||2,622||2,500||300||5,422|8,032| |Expenditure
(Note|4)||||||||||||| |Expenditure
on:|||||||||||||| |Raising funds||||||1,172||168||102||1,441|979| |Oharrtable
activities|||||||709|3,665||285||4,660|4,223| |Other|||||||156|||||156|202| |Total||||||2,037||3,833||387||6,257|5,403| |Net income/(expenditure)|||before investment||||||||||| |gains/(losses)|||||||585 -|1,333||87||835|2,629| |Net gains/(losses)
an investments|||||||||||||| |Net income/(expenditure)|||||||585 -|1,333||87||835|2,629| |Extraordinary
items|||||||||||||60| |Transfers
between|funds||||||239|||239|||| |Other recognised|gains/(losses):||||||||||||| |bosn repayments|||||||||||||| |Other gains/(losses)|||||||||||||| |Net movement
In funds|||||||824 -|1,333||326|-|835|2,689| |Reconciliation offunds:|||||||||||||| |Total funds brought ronsard||||||3,381||2,319||2,234||7,934|5,245| |Total funds carried|forward|||||4,206||987||1,907||7,099|7,934| |Settlement
claims||of|insurance|Insurance
claims are only included
in the SoFAwhen the general
income recognifion
cnterie are met (5 10to5.12FRS102SORP) and are included as an item ofother
income
in the SoFA||||| |---|---|---|---|---|---|---|---|---| |Investment
losses||gains and||This Includes any realised or unreagsed
gains orlosses on the sale of investments
and
any gain or loss resulting
from revaluing
Investments
to market value at the end ofthe
year.||Yes
No
N/a
CDZ||| |2.3EXPENDITURE||||AND LIABILITIES||||| |Liability recognltlon||||Liabigtles are recognised
where
itis more likely than not that there is a legal or
constructive
obligation
commiuing
the charfiyto payout
resources and the amount ofthe
charity||Yes|No|N/a| |Governance
costs|||and support|obligation
can be measured
with reasonable
certainty.
Support costs have been allocated between governance
costs and other support.
Governance
costs compnse
afi costs involving
pubfic accountabihty
ofthe
an its
compgance
with regulation
and good practice.||ZD||| |||||Support casts include centml functions
and have been allocated to activity cost
specifio||Yes|No|N/a| |||||categories on abasis consistent
with the use ofresources, 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||INhere the charity gives a grant with conditions
for its payment
being a
leve of
service or output to be provided, such grants are only recognised
in the SoFA once the||es|No|N/a| |||||recipient ofthe grant has provided the specified senrice or output.||||| |Grants payable without
performance
conditions||||Where there are no conditions
attaching tothe grant thai enables the donor charity to
reagsticagy
avoid the commitment,
a liability for the full funding
obligation
must be
recognised,||||| |Redundancy||cost||The cha/ity made no redundancy
payments
during the reporting
penod.||Yes|No|N/a| |||||||Yes|No|N/a| |Deferred income||||No maienal
item ofdeferred
income has been included
in the acmunts.||||| |Creditors||||The charity has credgors which are measured at semement
amounts
less any trade
discounts||||| |Provisions||for liabilities||A liabglty is measured
on recognition at its historiical cost end then subsequently
measured
at the best estimate ofthe amount
required to sable the obligation
at the||Yes|No|N/a| |||||reporting
date||||| |S sale fina
instruments|nmal|||The charity accounts for basic financial
instruments
on initial recognition as per
paragraph
11.7 FRS102SORP. Subsequent
measurement
isas per paragraphs
11.17
to11.19,FRS102SORP.||Yes|No|N/a| |2n4 ASSETS||||||||| |Tangible fixed assets fer||||These are capltalised
ifthey can be used for more than one year, and cast at least|~5500|||| |«se by charity||||||Yes|Nc|N/a| |||||They ere valued at cost.||||| |||||The depreciation
rates and methods
used are disclosed
in note 9.2.||||| |Intangible|fixed assets|||The charily has intangible
fixed assets, that is, non monetary assets that do not have||Yes|No|N/a| |||||physical substance
but are identifiable
and are controlled
by the chariitythrough
custody||||| |||||or legal rights.
The amortisation
rates and methods
used are disclosed
in note 9.5||||| |||||||es|No|N/a| |||||They are valued at cost.||||| |Heritage assets||||The charity has heritage assets, that is, non-monetary
assets with historic, artistic,||Yes|No|N/a| |||||scientific, technological,
geophysical
or environmental
quagtles
that are held
and||||| |||||maintained
prindpagy
for their contribution
to knowledge
and culture.
The depreciation||||| |||||rates and methods
used as disclosed
In note 9.6.1.4.||||| |||||||Yes|No|N/a| |||||They are valued at cost.||||| |Investments||||Fixed asset investments
in quoted shares, traded
bonds and similar investments
are||||| |||||valued at initially at cost and subsequenfiy
at fair value (their markel value) at the year||||| |||||end. The same treatment
is applied tc unlisted
investments
unless fair value cannot be||||| |||||measured
reliably
in which case Itis measured
at cost less impairment.||||| |||||Investments
held for resale or pending
their sale and cash and cash equivalents
wgh a||||| |||||maturity date ofless than 1 year are treated as current asset investments||||| |Stocks and||work In||Stocks held for sale as part of ncn-charitable
trade are measured
at the lower or cost or|net|Yes|No|N/s| |progress||||reagsable value.||||| |||||Goods or servims
provided as part ofa charitable
acfivky are measured
et net realisable|value|||| |||||based on the service potential
provided
by Items ofstock.||||| |||||Work in progress
is valued at cost less any foreseeable
loss that is fikely to occur on the|contract|Yes
No
N/a
CCZ3||| |||||Debtors
(including
trade debtors and loans receivable) are measured
on initial reoognilion|at|||| |Debtor's||||settlement
amount after any trade discounts
or amount advanced
by the charily.
Subsequenfiy||||| |||||they are measured
at the cash orother consideration
expected to be received.||||| ||||||||||Ol||||N|0|||||||||||||||||||||Ol4
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