Company Registration No 09713482 Charity Registration No 1187681 PROJECT FOR THE REGISTRATION OF CHILDREN AS BRITISH CITIZENS (PRCBC) Trustees Report and Financial Statements For the Year Ended 31 August 2021 CONTENTS Page Tru8te88 Report Independent Examiner's Report Statement of Financial Activities Ba18n¢e Sheet 10 Notes to the Financial Statements PROJECT FOR THE REGISTRATION OF CHILDREN AS BRITISH CITIZENS The Trustees present their report and the financlal Statements for the year ended 31 August 2021 Reforanca and Admini$tratlve d&tall8 TrusteeslDirectors Carol Bohmer Pauline Gooderson Susan Shutter Precious Arabambi Rita Chadha Valerie Clark (Resigned 2410112022) Astalli Rasidaki Company Number Charity Number 09713482 1187681 Registered Office 174 Hammersmith Road London W6 7JP Independent Examiner Beverley Campbell BC Consultancy Service8 15 Fairthorn Road London SE7 7RL Bankers Co-operative Bank P. O. Box 250 Skelmersdale WN8 6wr Unity Trust Bank P. O. Box 7193 Willenhall WV19DG PROJECT FOR THE REGISTRATION OF CHILDREN AS BRITISH CITIZENS Structure, Governance and Management PRCBC is a registered charitable company limited by guarantee, following incorporation on 3 August 2015- number 09713482. The organisation is governed by the regulations set out in its governing document, its Memorandum and Articles and is run by a voluntary Management Committee. PRCBC was registered as a charity on 31 January 2020 number 1187681 and ils Management Committee became its charity Trustees. We intend to convert to Charitable Incorporated Organisation during the next year. The Trustees appoint new Trustees by agreement, recruiting on the basis of their skills and knowledge relevant to PRCBC'S needs, and in relation to gaps in skills of exisling Trustees. They are appointed for up to a three-year term, wilh thè possibility of renewal. Publlc Boneflt The Charltable Objects ol PRCBC are: 1. To promote social inclusion for the public benefit by the provision of legal advice, aid, assistance and services in relation to British citizenship Claims for children and young people., and 2. The prevention and relief of poverty by the provision of legal advlce, ald, asslstanc8 and services in relation to registering children and young people as British citizens, or establishing their existin9 British citizenship, primarily to such persons who could not oth8Nise oblain such provision due to lack of means, and 3. The advancement of education, particularly but not limited to matters relating to the legal framework of British ¢itizenship status., and 4. To promote human rights in Ihe Unitéd Kingdorn (as set out in the Universal Declaration of Human Righls and subsequent United Nations Conventions and Declarations and the European Convèntion on Human Rights and other Council of Europe Conv8ntions and Declarations, the Human Rights Act 1998 and the Equality Act 20101 by all or any of the following means.. A. Monitoring, documenting and researching issues relating to children and young people obtaining British citizenship or establishing their British citizenship status and conducting and disseminating research on these issues. B. Commenting on legislation and policies relating to the citizenship rights of children and young people C. Raising awareness of the rights of eligible children and young people to register as British citizens. D. Obtaining redress for children and young people in relation to British citizenshlp claims, including through red￿5$ through the wurts E. Relieving need among children and young people in relation to their rights to British citizenship. F. Contributing to the sound administration of human rights law. PROJECT FOR THE REGISTRATION OF CHILDREN AS BRITISH CITIZENS G. Raising awareness and promoting support for children and young p8opl8's citizenship rights. H. Advocacy on children and young peoplé's citizenship rights. l. Eliminating infringements of children and young people's citizenship rights. The Trustees have read and understood the Charity Commission guidance on the Importance of considering the public benefit when making relevant decisions on our work. Objectlvos and A¢tlvltles PRCBC'S goal is to increase the registration of children and young persons by raising awareness of the need for registration and th8 importance of registration among those who are entitled to register as citizens. We also aim to provide as much legal assistance as possible, both directly and indirectly, lo the Children and young people themselves and those who work with them. We assist and represent young peopl8 with challenging unlawful refusals and barriers to the registration of children, such as accessibility and fees. We work to publicise children's rights lo access citizenship and to improve the legal advice available on this, The principal activity of PRCBC continued to be that of a company limited by guarantee and charity. which provides legal advi￿, information and representation in respect to registering children as British citizens, when they and their families do not have the means to pay for such legal advice and representation. We employ a Supervising SolicilorlCEO and a Paralegal,. the latter post has proved difficult to recwit and has often been fi118d through consultancy. A small part of thi8 work is done through specialist qualified volunteer advisers, who are solicitors. supeNised by our CEO and solicitor, who advise children and young people on the first Saturday of the month. They advise on their ca588 and prepare the documents and representations in support of their applications to the Home Office for registration as British citizens. If their applications are wrongly refus8d, we advise and represent them in challenging the refusals including in the higher courts. We also provide training for lawyers, other legal advisers and information lo social workers and othèrs through leaflets, briefings, articles, blogs and meetings. Our youth consultants, young people who have benefited from PRCBC'S expertise, spread information to other young people and advise PRCBC'S trustees. We fundraise and seek grants and donationstowards PRCBC'S running costs and to meet our volunt8ers' expenses. COVID-19 During this year, because of COVID-19, PRC8C has had lo adapt to conlinue to provide Its seNi¢es in dtfferent ways. The work continued throughout and we did not furlough any of our staff. We have not been doing much of our work from the office but have delivered some of our seNices remotely, Ihrough zoom and skype and phone consultations, by email and post. W8 have rarely seen clients in the offi￿, and some of our Salurday solicitor volunteers have worked remotely, oth8rs in the office with full health and safely measures in place. Because of these difficullies, we also continue to run a one-off specialist telephone advice line. We made telephone advice appointments for young people or their carers who could no longer travel for advice, but who could send documents through email and recordèd post, with some costs covered by PRCBC, to explain their situation. We ran training courses online. All this has presented new challenges to our work and required extra resour¢8s but we have continued to advise and represent children and young people. PROJECT FOR THE REGISTRATION OF CHILDREN AS BRITISH CITIZENS Achlevements and Perfomiance PRCBC has been registered as a charity since January 2020 and from March 2020 became an independent organisation, renting its own office space and employing a Supervising Solicitor and paying a consultant Legal Administrator. In the year September 2020 to August 2021 PRCBC advised or represented hundreds of children and young people directly in their applications for British ¢ilizenship. Many more benefited indirectly, through our awareness-raising work and strategic litigation. Applications take some time to decide, and during this period all our ￿sOlVed applications were successful either al initial application or at review, or after successful judicial review claims. PRCBC continued to ensure the high standard of our seNice. always having in mind that due lo th8 nature of our strategic work some of these children's cases will go on to be litigated in the higher courts including judicial revièw proceedings. Several applications did proceed to either a letter b6for6 claim or the issue of a judicial review claim, to wider benefit. PRCBC continued its challenge to the lawfulnes5 of the £1012 Child￿n,$ citizenship registration fee. In December 2019, Ihe High Court found Ihat the Secretary of State on th8 basis of 'a ma88 of evlden¢e" that a significant number of children growing up in low and middle income families cannot afford these fees unless their parents or carers make 'unrnasonable sacrlflcesa11 It also found, on that same 8vidence, that by excluding children from their citizenship rights, the fee makes them 'feel allenated. excludod, Isolated, 'second-best', Insecure andnot fully asslmllated Into the culture andsoclal fabrlc of the UK.112 In February 2021, the Court of Appeal 8mphasised that for many children of single parents on state benefits, "It Is dlfflcult to see how the fee could be afforded at 811. 3 On this basis, both courts declared Ihat the Secretary of State has set the fee unlawfully by failing to give ¢onsidefation to the best inlerests of children. The Secretary of State remains to address the finding that she has set the fee unlawfully by failing to glve consideration to the best interests of Children. Securing these findings is crucial, as they hlghllght the importance of British citizenship lo children and young people as well as how being excluded from it can be harmful to their sense of idenlity. They also underline the positive impact our work has and why it is vrtal that we continue to challenge these barriers via legal or other means. PRCBC 8180 challenged whether the regulalion that set the fee of £1,012 for a child to be registered as 8 British citizèn is unla￿ul, by having the pradical effect of making it unaffordable for children to exercise their statutory rights to be registered as British citizens and so rendering those rights nugatory. This part of PRCBC'S challenge was heard by the Supreme Court on 23 and 24 June 2021 but its judg8ment did not come out during this year. Child O, one of the children in thi8 case, who 15 now British, said-. "Al school, I have lots of friends, they are all Bfltish. It makes me sad that I was born here and I'm now 14 but do not have citizenship. I'm no different to my fri8nds but I can't share my l R (Project for the Regist￿li0n of Children as British Ciliz&ns, A & O) v S8¢retary of State for th8 Home D8partm&nt 2019 EWH min , paragraph 20 ibid, paragraph 21 3 R (Pmject for the Registration of Children as 8ritish Citizens & O) v S8cr&t8ry of State for the Home Department 2021 EWCA Giv 193, paragraph 31 PROJECT FOR THE REGISTRATION OF CHILDREN AS BRITISH CITIZENS feelings about not having my citizenship as I wory that they won't accept me. I feel very let down and alone.. Plans for the future PRCBC will continue its work in advising and represenling children and young people about their rights to acquire British citizenship. We intend to continue to represent complex cases and to Challenge unjusl refusals through all legal channels. Flnan¢lal Revlew During the year PRCBC'S income was £135,147 12019-20 - £116,320). Expenditure was £128,273 (2019-20 - £62,157). All funds were used for the provision of legal advice services. a) Reserves PRCBC has a target reserves policy of at least six months operating Costs, that is, around £72,000, We need this because of the nature of our Work for young and vulnerable clients, including ihe complex and long-drawn-out litigation work thal we do This is being buill up gradually, over the next couple of years, as PRCBC becomes more established, and stood at £40,700 al the end of 2021. At the accounts year end, we held £75,114 in the bank, £30,285 Is restricted for expenditure on the paralegal and the supervising solicitor posts, with £44,829 unrestricted, and thus available for other future costs and for reserves. b) Fundraising PRCBC has b•en an independent organisation since March 2020. We are therefore now responsible for all our own management and fundraising. During the last financial y8ar, PRCBC received grants from Therium Access of £69,350 in April 2020, and £40,000 in July 2021. Th8 Community Ju8tice Foundation granted us £27,264 in September 2020.Trust for London has made us a grant of £120,00, over two years, and we received the first instalmenl of £29,500 in April 2021. We continue a rolling programme of fundraising. We a150 receive individual donations. some legal aid consultancy income and small costs awarded to U8 when we are successful in court cases. Risk Assessment Trustees have agreed a risk assessment and management policy. The principal identified risks are strategic, regulatory and operational. Risks are addressed in our business plan, together with policies and strategies to mitigate them. Our staff and volunteers re￿1ve appropriate training. PRCBC is regulated by the Office of Ihe Immigration Services Commissioner. Our solicitor and volunteer solicitors are regulated by the Solicitors Regulation Authority {SRA) Our supervising solicitor assesses cases for risk before PRCBC takes them on. Twstees consider potential organisational n8k8 and their mitigation regularly. Statement of the Trustees, responsiblllties The trustees are responsible for their annual report and for the preparation of financial statements for each financial year, which give a true and fair view of the incoming resources and applirAlion of the resources of the charity during the year, and of the slate of affairs at the end of the financial year. In preparing these financial statements, Ihe trustees are required to.. Ensur8 that suitable accounting policies are established and applied consistently,. Mak8 judgements and estimates which are reasonable and prudent; PROJECT FOR THE REGISTRATION OF CHILDREN AS BRITISH CITIZENS State whether the applicable accounting standards and statements of recommended accounting practice have been followed, subject to any material departures disclosed and explained in the financial statements., and Prepare the financial statements on a going con￿rn basis unless it is inappropriate to presume the charity will continue operations The trustees have overall responsibility for ensuring that the charity has appropriale systems and Controls, financial and otherwise. They are also responsible for keeping proper accounting records which disclose the financial position of the charity and enable them to ensure that th8 financial statements comply with the Companies Act 2006.They are also responsible for safeguarding the assets of the charity and for their proper application, as required by charity law, and hence for taking reasonable steps for prevention and delection of fraud and other irregularities and to provide reasonable assurance that: The charity is operating efficiently and effectively All assets are safeguarded against unauthori88d use or disposition and are properly applied Proper records are mainlained and financial information used within the charity, or for publication, is reliable The charity complies with r8levant laws and regulations This report was approved by the Directors on on their bghalf by.. 11th April 2022 and signed Sue Shutter, Trustee and Treasurer PROJECT FOR THE REGISTRATION OF CHILDREN AS BRITISH CITIZENS Independent Examiner's Report to the TrusteeslDire¢tors of the Project For The Registration of Children as British Citizens Charity no.. 1187681 Company no.. 9713482 I report to the charity trustees on my examination of the accounts of the Company for the year ended 31$l August 2021 set out on page5 9 to 19. Responsibilities and basis of report As the charity's trustees of the Company {who are also the directors of the company for the purposes of cornpany lawl. you are responsible for the preparation of the accounts in accordance with the requir8ments of the Companies Act 20061.the 2006 Acl'y. Havlng satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my éxamination of your chanty's accounts as carried out under section 145 of Ihe Chanties Act 2011 1.the 2011 Act"). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)Ibl of the 2011 Act. Independent examlnarf8 81atoment I have completed my examination. l confimi that no material matters have come to my attention (other than that disclosed below ') which gives me cause to believe that.. accounting records were not kept in accordarsce wth section 386 of th8 Companies Ad 2006, or the accounts do not aGGord with such records., or the accounts do not comply with relevanl accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounls give a 'true and fair, view which is not a matt8r considered a$ part of an independent examination., or the accounts have not been prepared in accordance with the Charities SORP IFRS1021. I have no concerns and have come across no other matter8 in connection with thè examination to which attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. Beverley Campbell Independent Examiner BC Consultancy Servi￿9 Dated 1210412022 Cliririty Naiiip Project for the Registration of Children as British C5tlzens PRCBC 4U LiJlllP-:P.y No 1187681 9713482 Annual accounts for the To eriod Pèriod start d8t• 0110912020 Period Ènd date 3110812021 Section A Statement of financial activities (including summary income and expenditure account) Rostrlctod Income funds Prlor year funds Restated Unr•strlct•d funds Endowment funds R•commond8d catsgorl•8 by actlvlty Total fvnds Income (Nots 31 In¢omo And •ndowm•nts Irom: Donatlonts ind legad Chorhl8trAo actM￿a8 (Yher Ir8dlng ad1¥￿8• Inveliments F01 F02 F03 F04 F05 4.368 101697 130779 107 822 Sepafoto moterfal Item of Incom S05 Other Total Expendlture {Nots8 61 Exp•ndltur• on: fvndl S07 101697 135 147 118320 Ch8rbtsNe act1￿Ik*S S09 110578 128 273 Sepir•l& mii6rtol •xpenits It•m sio 811 Total S12 17.695 110578 128,273 Net Incomel(expendlture) before lax for the reportlng peilod Tax pay8ble Not Incomellexp¢ndlture) after tax before Invostmont galn81llossesl Not galnsiiiosue81 on Investrnents S13 15,755 8,881 6,874 54,163 $14 $15 15,755 8,881 6,874 54,163 S16 Net Incomellexpenditurel Extraordlnary Items Transfer8 betsveen funds Other recognlsed galnslllossesl: S17 15,755 8,881 6.874 54.163 S18 S19 Galna and I08se8 on rov8luolbn of flxed a¥sets forthe charbty'% ￿ use Otr*r g8ln8111058881 Net mov•mont In funds S20 S22 6,874 Reconciliation ol funds.. Total fijnds broughl forward Total funds carriad fonvard S23 29,074 44,829 39,186 30.285 68,240 75,114 14,077 68,240 S24 Prospct for tho R•gl•traiion of Chlloron 8rftl•h Clllzens IPRCBCI Balance sheet hatlty No 1167681 9713482 Section B Totsl ltst year R••ts¢gd Unr•¥trScled fund• Re8trlcied Incomo fund* End¢Jwment Total thlts funds yaar Flxed ossets Intanglb10 a880t8 Tanglble ¥uo1• Horlt49• In¥Mkn•nts F01 F02 FQ3 F04 FOS INots 1BI INot• 141 (Note 161 INtst• 171 Tts￿1 fiX•d*￿• Curront a•sets 8tock8 0obtor¥ Invo•trn•nt• INot• 181 INc+t• 191 INot• 17.41 C••h bt ￿￿k 4nd In hand (Noto 241 Tot•1 Curr￿1•￿•￿ b10 44.829 37,107 81,936 70,100 Cr•dltor•'. •mounts lalllng du• wlthln on• ymr IN¢>t• 201 0,822 6.822 1,860 N•t£un￿1•￿•t￿l11bllltl￿) p13 Tot•i•u•l8 l•M ouff•ntll•blllllw b19 88,240 Credltorn.. amount• lalllng du• •ft•r on• yo•r IN￿• 201 Provl8lon• lor Il•bllltl 10 rol•ln•l •u•ts orll•blllll Fund8 of the Charlty Endowm•nt lund• INot• 271 R••trf¢t•d In¢om• lund• (Not• 271 Unr••trfetsd fund• R•vilu•tlon th•rv• F•lrv4lu• r•Mry• 44,829 30.285 75,114 30.285 30,285 44.829 19 44,829 Tot•1 lund¥ Th• ¢omp•ny w•$ •niitl•d to •x•fflpllon fmm audlt und•rs477 of th• Comp•nlu A¢1 2006 r*l•Vnq to ¥m*ll ¢ompanl•& rho members hav• notr•qulrnd th• e¢%wny to obt•ln •n •udltln •ceord•nee wlth ¥•cllon 478 gllhe Companl•s Act 2006. Th• dlr•clors •cknowl•dg• th¢lrr•wn*lbllltle$ lor oomplylny wlth th• r•qulrvments of th• Comp•nlu Act wlth r•4>ect to •ccounllnty r•¢ord• •nd th• pr•p•rntlon ol•¢¢ounts. Thes• accounls have been proparedln actord8nc• wllh 1hep*Y¥￿•￿otss •ppllc*bl• to *m•ll c¢>mp•nl•s sutyect to th• sm•ll ¢omp•nl•s r¢qlrne and In accordanc• wlth FRS102 SORP. ona Ortsetruttee￿dir*￿ ¢n bvh•W¢l •ll the Dale of approval ddlmm Print Name s￿n￿dI0 ofdlrector8Jit*nbG8ting ac¢ounis aentto ¢ornpgnies Hous¢ ShJn8tu D819 ddlm 11104122 Susan M Shutter Prlnl nomo 10 **(cont)** |**Section C**|
**Notes to the accounts**| |---|---| |**Note 2**|**Accounting policies**| |**2.2 INCOME**|| |Recognition of Income|These are included in the Statement of Financial Activities (SoFA) when:| ||the charity becmes entitled to the resources;| ||it Is more likely than not that the trustees will receive the resources;
the monetary value cn be measured with sufcient reliability.| |**Offsetng**|There has been no ofsetting 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 (5.1 Oto 5.12 FRS102 SORP).| ||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 prformance related conditions are met (5.16 FRS 102 SORP).| ||Legacies are Included in the SOFA when receipt is probable, that is, when there has| |**Legacies**|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 charit has received goverment grants in the reporting period| |Tax reclaims on|Gif 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 gif and is| |**donations and gifs**|treated as an addition to the same fund as the Initial donation unless the donor or the
terms of the appeal have specified otherise.| |Contractual income and
**performance related**|This is only included in the SoFA once the charity has provided the related goods or
serics or met the perormance related conditions.| |**grants**|| |**Donated goods**|Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.| ||The cost of**_any_**stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifs at the time of their recipt and they**are**recognised on receipt.
In the reporing period in which the stocks are distributed, they are recognised as an
expense at the crrying amount of the 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 of sale, and recognised in 'Income
from other trading activities' with the corresponding stock reconised 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 'Incme 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 incming resources when receivable.| ||Gifts in kind for use by the charity are included in the SoFA as Income from donations| ||when receivable.| |Donated**serices**and
**facllltles**|Donated serices and facilities are included In the SOFA when received at the value of
the gif to the charity provided the value of the gift can be measured reliably.| ||Donated services and facilities that are consumed immediately are recognised as incme
with an equivalent amount recgnised as an expense under the appropriate heading in| ||the SOFA.| |**Support costs**|The charity has incurred expenditure on suppor csts.| |Yes•|No•|Nia•| |---|---|---| |I**✓**||| |Yes•|No•|**_NJa•_**| |✓||| |Yes•|No•|**Nia•**| |✓||| |Yes•|No*|**_Nta•_**| |✓||| |Yes•|No•|Nia•| |||✓| |Yes•|**No•**|**_Nia'_**| ||✓|| |Yes•|No•|**Nia•**| ||✓|| |Yes•|No'|Nia•| |✓||| |Yes·|No•|**_NJa•_**| ||✓|| |Yes•|No•|Nia•| Yes• No• _**NJa•**_ ✓ ✓ I I I I Yes• No• Nia' ✓ Yes• No' **Nia•** ✓ Yes• No• _**NJa•**_ ✓ Yes• No• **Nia•** ✓ Yes* No• **Nia•** ✓ I 11 |**Volunteer help**|The value of any voluntary help received is not included in the acounts but Is described
in the trustees' annual repor.|**Yes·**
✓|No•|**_Nia•_**| |---|---|---|---|---| |**Income from Interest,**|This is included in the accounts when receipt is probable and the amount receivable can|**Yes•**|**No•**|**_Nia•_**| |**royalties and dividends**|be measured reliably.|||✓| |**Income from membership**
**subscriptions**|Membership subscriptions received in the nature of a gil are recognised in Donations
and Legacies.|Yes•
I|**No•**|**_Nia•_**
✓| ||Membership subscriptions which gives a member the right to buy serices or other
benefits are recognised as inccme eared from the provision of goods and serices as
income from charitable activities.|Yes*
I
✓|**No•**|**_Nia*_**| |**Setlement of Insurance**
**claims**|Insuranc claims are only included in the SoFA when the general inccme recognition
criteria are met (5.1 o to 5.12 FRS 102 SORP) and are Included as an item of other
income in the SoFA.|Yes•|No*|**_Nia*_**
✓| |**Investment gains**and
**losses**|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.|Yes•|No*|_Nia*_
✓| |**2.3 EXPENDITURE**|**AND LIABILITIES**|||| |**Liability**recognition|Liabilities are recognised where ii is more likely than not that there is a legal or
ccnstructive obligation committing the charity to pay out resources and the amount of the
obligation cn be measured with reasonable certainty.|Yes•
✓|No"|_Nia*_| |**Governance and suppor**
**costs**|Support costs have been allocated between governance ccsts and other suppor.
Goveranc csts ccmprise all ccsts Involving public accountability of the charit and its
cmpliance with regulation and good practice.|Yes*
✓|No•|**Nia'**| ||Suppor costs Include central functions and have been allocted to activity cost
categories on a basis consistent with the use of resources. eg allocating property csts
by flor areas, or per cpita, staf costs by te time spent and other ccsts by their usage.|Yes•
✓|No*|**_Nia*_**| |**Grants with performance**
**conditions**|Where the charity gives a grant with ccnditions for its payment being a specifc level of
serice or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified seric or output.|**Yes•**
✓|No·|**_Nia'_**| |**Grants payable without**
**perormance conditions**|Where there are no ccndltions attaching to the grant that enables the donor charity to
realistically avoid the ccmmitment, a liabilit for the full funding obligation must be|Yes•|No•|**_Nia•_**| ||recognised.|✓||| |**Redundancy cost**|The charity made no redundancy payments during the reporting period.|**Yes•**
✓|No*|**Nia"**| |**Deferred**Income|No materal item of deferred inccme has been included in the accounts.|Yes•
✓|No•|_Nia*_| |**Creditors**|The charit has creditors which are measured at settlement amounts less any trade
discounts|Yes•
✓|No•|_Nia"_| ||A liability is measured on recognition at its historical cost and then subsequently|Yes•|No'|_Nia*_| |**Provisions for llabllltles**
**Basic financial**
**instruments**|measured at the best estimate of the amount required to settle the obligation at the
reporting date
The charity accounts for basic fnancial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement Is as per paragraphs 11.17
to 11.19, FRS102 SORP.|✓
Yes*
✓|No•|_Nia'_| |**2.4ASSETS**||||| |Tangible fxed**assets**for|These are capitalised if they can be used for more than one year, and ccst at least|||| |**use by charity**||Yes•|No•|Nia'| ||They are valued at ccst.|||✓| ||The depreciation rates and methods used are disclosed In note 14.|||| |**Intangible fixed assets**|The charity has intangible flXed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody|Yes•|No'|**_Nia*_**| ||or legal rights. The amortisation rates and methods used are disclosed in note 15.|||✓| |||Yes•|No'|_Nia'_| ||They are valued at cost.|||✓| |Heritge**assets**|The charity has heritage assets. that is, non-monetar assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their cntribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.|Yes•
I|No•|Nia'
✓| |||Yes•|No*|**_Nia*_**| ||They are valued at ccst.|I||✓| 12 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** 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 held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. ## **Stocks and work** In **progress** 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 (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. **Debtors** The charity has investments which it holds for resale or pending their sale and cash and C **urren asse nves t t** I **t** men **ts**[cash equivalents with a maturity date less than one year] and cash equivalents with a maturity of loss than one year held for investment purposes[. ][These Include cash on deposit ] 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. **----- Start of picture text -----**
Yes• No• Nta•
✓
Yes• Nta•
✓
I
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13 Section C Notes to the accounts Iconti Not8 3 Incom• Rmtrtctsd In¢om• Anal￿19 of Incom• UnroStr4¢t•d fund Endowm•nt fv•d* Toi•1 lund• P￿ory*ll Donatlons •nd l•g•¢h8'. Donations and ifts Gift Aid Le acies Gèneral grants provided by gov8mmenVotrer ¢h8rities M8mber8hip subscriptions and sponsorships which are in substance donationB 4,368 8.498 Donated Other oods, facilits'es and servi￿9 Total 4,368 4,388 8,498 Charlt•bl• •¢￿¥111**. 101.897 130 779 107 622 Other Totsl 29.082 101,897 Othèr trndlng act1v1￿••. Other Totsl In¢om• from 1nlere8t incom Dividend incom R&nt81 and lèasin Othar ￿n￿me Total S•p•r•t• mat•rtal It•m of Incom• Total Convarslon ol endowment lundB into in¢om• Gain on disposal ol a tan9ible fix94 ass•t hèld lor chari 's own use Gain on di$pos81 ol a prografnme relatod Investment Royaltie8 from the exploKollon of intellectual hts Other Total TOTAL INCOME 101 697 135 147 14 Sectioii C Noles to the accotjnts Icontl Note 3 Income Arialyg18 of Incomè Incom• lund• Endowm•nt fund• Tthi p￿¢1 y••r Donatlons and legaGb•s: Donations and Gift Le acies General grants provided by govemmenvother charities Membership subseripts'ons and 8ponsorship8 which are in substan￿ donations Donatsd oods. facil￿.93 and ¥ervice8 Other Totsl 4,368 8,498 Charltsbl• *¢￿vItI••. 101697 107822 Other Total 29,082 101,697 130 779 Olhgr tT4dlng •cllvltl••: Othar Totsl Incom• from Inv••tm•nt•: Inlor681 Income Dividènd In¢¢m• Rental and leasin Other Income Total S•pirnt• mater￿1 It•m of Incom• Totsl Convef8lon ol ondowment funds Into Incom• Galn ori dlsposal of 8 tan9ibl? fixgd 8$891 held for cha 's own UBè Gain on ¢Jlsposal ol a programmo ￿l8￿d investment Royallio$ from th¥ exploitation of intèll8ctual ro ht8 Other Total TOTAL INCOME 15 Sectioii C Notes to the aLcoiirits Note 6 Expendlturo Th1• ye•r A••trfct•d In¢om• lun L*•t y•4r ••tyl¢t•d In¢orn• fvnd• Unrtitrtct•d fund• endowm•nt lund• Vnr••lrf¢t•d fvnd• Endwn•nt fvnd• Analy•l• Toi•l lund• Tthl lun Exp•ndlturn on ehArllabl• ACtlvll1￿. 110578 126273 82 157 Total •xpondltur• on ¢h*rltsbl• acllvlW•• 110678 128 273 ar•t• mat•rtil It•m ol •x •n•• Total Oth•r Total oth•r ex￿ndIt￿r• TOTAL EXPENDITURE 17.895 110.57e 128.273 27,255 34,902 82,157 18 Section C Notes to the accounts Note 10 Detai18 of cértain types of expenditure Notè 10.1 F•01 for •xamlnatlon of th• a¢¢ounts Please pmvlde detalls ol the amountpald for any statutory extemal scrutlny of •c¢ounts and othèr $eThle•$ provlded by your Independent examlner. Mnothlnp paldple•$• onter V. In tho approprlat• box(0s). Th18 ywr Last ywr Indopond•nt •x•mIn•￿¥ f•0• 450 350 A••ur•n¢• 1orvl¢M othor than Ind&￿ndOnt •xamln•tl¢)n Tax odvl•ory l••• Oth•r fM• (for •ximpl•: fln•ncSal advlco, ¢on•ultan¢y* acGountsn¢y ••r41GMI p#ld to th• Indopond•nt •xamlnor 413 13 Nots 11 Pald ernploye•¥ Plea$• ¢ompl•t• th1• note M th• ¢harlty has any employe￿ (lrnn$xtlons wlth 11.1 St*ff Co•t• Th1• yur Last y•ar 8alarlM and wag•• Soclal ••curlty co8t• P•n8lon Ideflned contrfbutlon •ch•m•l Other •mploy•• bonfrfits 48,804 12,633 54 Total •tsff co•ts 50,902 12,633 Th18 yoar: Plea1• provld• d•tsll• of exp•ndltur• on 8t•ff La¥t y•ar: Pl•a•o provld• dotsll• ol •xp•ndlturn on Staff NIA NIA PIM¥e 9fv• d•iall$ of th• numb•r of employees whose tot•1 em No omploy••s r•¢•lv•d •mploy80 b•n•fits NOIIE lo e b￿•fits 11.2 A¥•ra￿ h•ad count In th• y•ar The parts oftho C￿rfty In whS¢h Ih •mployeoJ work Thls yoar NuM￿r Last y•ar Numbgr Fundraisin Charitsble Adivilies Governance Other Total 17 Section C Notes to the accounts Icontl Note 12 Deflnod Contrlbutlon pon$lon $eh•ma or doflned benefft schemg accounted for as deflned contrlbutlon scheme. 12.1 Pl￿8• ¢ompl•t• thls not• Ma delln•d contribudon p•nslon schem• Is op•ral•d. Th1• y•ar L48t ￿•r Amount of contrlbutloni rn¢0onl•ed In th• SOFA *• *n oxpen Noto 20 Crodltor8 and aG¢ru•l8 PI••so compl•t• th1$ not• ff th• ¢h•ilty h•• Jny ¢rodftor¥ oraeemals. 20.1 Anily•l• ol cr•dltor• Amounts fallln Th1• y•ar due wlthln on• L*•t y•ar ear Amount• fallln Th18 y••r aft•r morg th•n on• L*•t y•ar Aecruall lor grant• payable Bank loan• and D￿rtITIft• Trndo crndltor8 P•ym•nts r•¢•lv•d on o¢¢ount for contracts or p•rtonn•nc•. r•latod grnnts Accrual• and d•l•rMd In¢tsm• 3,531 T4x•Won •nd •o¢lal ••eurlty Oth•r ¢r•dltorn 3.291 1,652 208 Total Not• 24 Ca•h at bank and In h•nd Th1• y••r La•t year Short tsmi ea8h Inv••tm•nts Il••• than 3 month• m•turtty dat•l Short tsmi d•pMIt• Ca•h at bank and on hand Other Total 81,936 70,1tsJ 18 1111111111111 1111111111111 1111111111111 111111111111