2021-04-05-accounts - Manna Fund

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Manna Fund

Report and Financial Statements

Year Ended 2022 Charity Number 1188438

Trustees

Mark Moresby-white

Debbie Pereira Yvonne Weber

Address

31 Ladywood Court

Plymouth Street

Portsmouth Po54jj

Structure, governance and management

The charity was established to assist the homeless of Cape Town, South Africa.

New trustees are elected by the current and existing Trustee’s. The Trustees have declared they are existing until they no longer feel fit to fulfil their role.

The Trustees have a bi-annual meeting to discuss the forward planning and vision of the Charity, which is determine best practices going forward

All Trustees give of their time freely and no compensation was received for work done.

Risk Management

All Trustees are aware of the risks posed by the Charity, they have reviewed the risks and attempted to mitigate such risks.

Our major operational risk is that the registered Charities that we support are indeed utilising the Grants we provide to better enhance the lives of those in need.

The Trustees mitigate that risk by only allowing Grants to be allocated to genuine company invoices, no cash is ever handed over to South African Charities.

Objectives and activities for the public beneft

The Charity was established to assist the homeless members of the Cape town community, the goal was to provide one nourishing meal a day and to assist the homeless in attempting to re-house and re-educate themselves so they can become contributing members in society.

The Charity carries out these objectives by assisting locally based established Charities within the Cape Town area. We assist them with providing Grant monies to purchase food and cooking equipment, we do not offer cash, we accept authentic original invoicing from recognised supermarket chains and pay the invoices on behalf of the locally based charities.

We also as Trustees spend time in Cape Town a couple of months of the year, being involved directly with the feeding and education of the homeless. Giving the Trustee’s an inside perspective on what the needs are and how we can better serve the local Charities.

Grant Making Policy

We have two established registered Charities with whom we work, namely:

RPJ-Helping Hands

Ladles of Love

Both were established independently and are individually operated, we have agreements set in place to assist the Charities with financial assistance in the form of Grant providing for Supermarket food invoices.

We have set it up this way to mitigate any potential for donor funds to be misappropriated. We as trustees realise the generosity of our Donors and wish to ensure that the proceeds donated are indeed spent where they should be.

Financial Review

The Charity is solely reliant on donations/grants received, and each trustee works on a voluntary basis to ensure that all the proceeds received are given to the dependants who rely upon them.

Plans for the future

We as the Trustees all have a desire to grow the charity to enable us to the best of our ability to assist the homeless of Cape Town, we have a heart for the disadvantaged and disenfranchised and wish to assist them. Our Goal is to attain private/government funding as well as private and commercial donations. We also aim to grow our local charity base to include other locally based and registered charities to reach further communities than the current location.

Trustees responsibilities in relation to the fnancial statements

The Trustees are responsible for preparing the Trustees report and financial statements in accordance with applicable law within the United Kingdom.

Charity Name	Charity Name					Charity No
		Annual accounts for the				period (if any)
Period start	date				To	Period end date
Section A	Statement of			fnancial activities
					Restricted
Recommended categories by activity Details of own analysis		Note	Unrestricte d funds		income funds	Endowment funds	Total this year
			£		£	£	£
Incoming resources (Note 3)			F01		F02	F03	F04
Incoming resources from
generated funds				-	-	-	-
Voluntary income		S01		-	-	-	-
Activities for generating funds		S02		-	-	-	-
Investment income		S03		-	-	-	-
Incoming resources from
charitable activities		S04		-	-	-	-
Other incoming resources		S05		-	-	-	-
*Total incoming resources*		S06		-	-	-	-
Resources expended (Notes 4-8)
Costs of Generating Funds				-	-	-	-
Costs of generating voluntary
income		S07		-	-	-	-
Fundraising trading costs		S08		-	-	-	-
Investment management costs		S09		-	-	-	-
Charitable activities		S10		-	-	-	-
Governance costs		S11		-	-	-	-
Other resources expended		S12		-	-	-	-
*Total resources expended*		S13		-	-	-	-
*Net incoming/(outgoing) resources before*
Gross transfers between funds	*transfers*	S14 S15		- -	- -	- -	- -
*Net incoming/(outgoing) resources before*
*other recognised gains/(losses)*		S16		-	-	-	-
Other recognised gains/(losses)
Gains and losses on revaluation of fxed assets
for the charity’s own use		S17		-	-	-	-
Gains and losses on investment assets		S18		-	-	-	-
*Net movement*	*in funds*	S19		-	-	-	-
Total funds brought forward		S20		-	-	-	-
*Total funds carried forward*		S21		-	-	-	-

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Total last year £ F05 - - - - - - -

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Section B Balance sheet

				Restricted
	Note	Unrestricte d funds		income funds	Endowment funds
		£		£	£
Fixed assets		F01		F02	F03
Tangible assets (Note 9)	B01		-	-		-
	B02		-	-		-
Investments (Note 10)	B03		-	-		-
*Total fxed assets*	B04		-	-		-
Current assets
Stock and work in progress	B05		-	-		-
Debtors (Note 11)	B06		-	-		-
(Short term) investments	B07		-	-		-
Cash at bank and in hand	B08		-	-		-
*Total current assets*	B09		-	-		-
Creditors: amounts falling due
within one year (Note 12)	B10		-	-		-
*Net current assets/(liabilities)*	B11		-	-		-
*Total assets less current liabilities*	B12		-	-		-
Creditors: amounts falling due after
one year (Note 12)	B13		-	-		-
Provisions for liabilities and charges	B14		-	-		-
*Net assets*	B15		-	-		-
Funds of the Charity
Unrestricted funds	B16 B17		- -
Restricted income funds (Note 13)	B18			-
Endowment funds(Note 13)	B19					-
*Total funds*	B20		-	-		-
Signed by one or two trustees on behalf of all the trustees		Signature				Print N

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Total this Total last
year year
£ £
F04 F05
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Date of
Name
approval
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Section C Notes to the ac

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic co value) in accordance with:

Accounting and Reporting by Charities – Statement of Recom

• and with* ü Accounting Standards; or Financial Reporting Standards for

and with the Charities Act.
[** except for the following].

Give details in this box if a different standard has been

-Tick as appropriate:
if all relevant disclosures shown in the pack have been given
if disclosures completed in these accounts have been restrict
“Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

** - If no departures from the chosen standards have been made then in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation except for the following).

No changes have been made to accounts for previous y

§ if no changes have been made to accounting policies then delete th

1.3 Changes to previous accounts

No changes have been made to accounts for previous years (§§

§§ if no changes have been made to accounts for previous periods th

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ccounts

st (except that investments are shown at market

mmended Practice (SORP 2005);

Smaller Enterprises (FRSSE);

followed.

then please tick “Accounting Standards”;

ted to those required by the FRSSE, then please tick

n delete these words; otherwise give details of any changes

n rules and methods of accounting) since last year (§

years

hese words.

§ except for the following).

hen delete these words.

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Section C Notes to the accounts (co

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	· the charity becomes entitled to the resources;
	· the trustees are virtually certain they will receive the resources; and
	· the monetary value can be measured with sufcient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the beneft to the charity is reasonably quantifable, measurable and material_._
	The value placed on these resources is the estimated value to the charity of the service or
	facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specifc level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specifed service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on a
	basis consistent with the use of resources, eg allocating property costs by foor areas, or per
	capita, staf costs by the time spent and other costs by their usage.
ASSETS
Tangible fxed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

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Section C Notes to the accounts

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

Analysis This year £ Voluntary income Trustee Donation-Deborah Pereira 590 Trustee Donation-Mark Moresby-white 150 - - - Total 740 - - - - - Total - Investment income - - - - - Total - - - - - - Total - Activities for generating funds Incoming resources from charitable activities	Analysis This year £ Voluntary income Trustee Donation-Deborah Pereira 590 Trustee Donation-Mark Moresby-white 150 - - - Total 740 - - - - - Total - Investment income - - - - - Total - - - - - - Total - Activities for generating funds Incoming resources from charitable activities	Analysis This year £ Voluntary income Trustee Donation-Deborah Pereira 590 Trustee Donation-Mark Moresby-white 150 - - - Total 740 - - - - - Total - Investment income - - - - - Total - - - - - - Total - Activities for generating funds Incoming resources from charitable activities
		-
		-
		-
		-
		-
	Total	-

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(co

Last year £ - - - - - - - - - - - - - - - - - - - - - - - -

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Section C Notes to the accounts

Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of the account Analysis This year £ Website Creation 124 Website Hosting 315 - Website Payment facility 150 Charity Registration 1,038 Total 1,627 - - - - Total - - - - Total - Charitable activities - - - - - Total - Governance costs - - - Total - Costs of generating voluntary income Fundraising trading costs Investment management costs	Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of the account Analysis This year £ Website Creation 124 Website Hosting 315 - Website Payment facility 150 Charity Registration 1,038 Total 1,627 - - - - Total - - - - Total - Charitable activities - - - - - Total - Governance costs - - - Total - Costs of generating voluntary income Fundraising trading costs Investment management costs	Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of the account Analysis This year £ Website Creation 124 Website Hosting 315 - Website Payment facility 150 Charity Registration 1,038 Total 1,627 - - - - Total - - - - Total - Charitable activities - - - - - Total - Governance costs - - - Total - Costs of generating voluntary income Fundraising trading costs Investment management costs
		-
		-
		-
	Total	-

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(

s. Last year £ - - - - - - - - - - - - - - - - - - - - - - - - -

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Section C Notes to the accounts

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

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Fundraising activity Charitable Activity Governance Activity Total Cost
Support cost type £ £ £ £
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
Total - - - -
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Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

This year Last year None None Nature of the expenses Total amount paid None None 6.2 Fees for examination or audit of the accounts This year Last year £ £ None None None None Number of trustees who were paid expenses *Please provide details of the amount paid for any statutory external scrutiny of accounts and other* *services provided by your independent examiner or auditor. If nothing was paid please enter NONE in* *the appropriate box(es).* Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor	This year	Last year
	None	None

	None	None
	This year £	Last year £
	None	None
	None	None

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Section C Notes to the accounts (co

Note 7 Paid employees Please complete this note if the charity has any employees.

Column1 Column2 Column3 Column4 Column5 7.1 Staf Costs This year Last year £ £ - - - - Pension costs - - Total staf costs None None This year Last year Number Number Fundraising - - Charitable Activities - - Governance - - Other - - TotalNone None 7.3 Defned contribution pension scheme *Please complete if a defned contribution pension scheme is operated.* Brief details of the scheme This year Last year £ £ The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end Gross wages, Employer’s National 7.2 Average number of full-time equivalent employees in the year The parts of the charity in which the employees work	Column1 Column2 Column3 Column4 Column5 7.1 Staf Costs This year Last year £ £ - - - - Pension costs - - Total staf costs None None This year Last year Number Number Fundraising - - Charitable Activities - - Governance - - Other - - TotalNone None 7.3 Defned contribution pension scheme *Please complete if a defned contribution pension scheme is operated.* Brief details of the scheme This year Last year £ £ The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end Gross wages, Employer’s National 7.2 Average number of full-time equivalent employees in the year The parts of the charity in which the employees work	Column1 Column2 Column3 Column4 Column5 7.1 Staf Costs This year Last year £ £ - - - - Pension costs - - Total staf costs None None This year Last year Number Number Fundraising - - Charitable Activities - - Governance - - Other - - TotalNone None 7.3 Defned contribution pension scheme *Please complete if a defned contribution pension scheme is operated.* Brief details of the scheme This year Last year £ £ The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end Gross wages, Employer’s National 7.2 Average number of full-time equivalent employees in the year The parts of the charity in which the employees work

This year Last year £ £ he year ng at the year end t the year end
	This year £	Last year £

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Section C Notes to the accounts

Note 8 Grantmaking

Please complete this note if the charity made any grants or donations which in aggre material part of the charitable activities undertaken.

8.1 Total value of grants

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Grants to
institutions
Purpose for which grants made Total amount £
-
-
-
-
-
-
Total -
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8.1 Grantmaking costs

If the charity’s accounts are prepared on the “activity basis” please give details of an associated with grantmaking. Please enter “Nil” if the charity does not identify and/ support costs.

Support costs of grantmaking

8.3 Grants made to institutions

If the charity has made grants to particular institutions that are material in the conte grantmaking please give details of the institution supported, purpose of the grant an each institution listed. Sufficient information should be given to provide a reasonabl of the range of institutions supported.

Names of institutions Purpose

Total grants to institutions

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egate form a

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Grants to
individuals
Total amount £
-
-
-
-
-
-
-
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ny support cost /or allocate

£

ext of its nd total paid to le understanding

Total amount of grants paid £ - - - - - - - - - - -

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Section C Notes to the accounts

Note 9 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

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Freehold land Other land & Plant, Fixtures, Payments on Total
& buildings buildings machinery fittings and account and
and motor equipment assets under
vehicles construction
£ £ £ £ £ £
Balance brought - - - - - -
forward
Additions - - - - - -
Revaluations - - - - - -
Disposals - - - - - -
Transfers * - - - - - -
Balance carried - - - - - -
forward
9.2 Accumulated depreciation and impairment provisions
Basis SL or RB SL or RB SL or RB SL or RB SL or RB
Rate
Balance brought - - - - - -
forward
Depreciation charge - - - - - -
for year
Impairment provisions - - - - - -
Revaluations - - - - - -
Disposals - - - - - -
Transfers - - - - - -
Balance carried - - - - - -
forward
9.3 Net book value
Brought forward - - - - - -
Carried forward - - - - - -
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9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

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Section C Notes to the accounts

Note 10 Investment assets

Please complete this note if the charity has any investment assets.

10.1 Fixed assets investments

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|||| |---|---|---| |£| |Carrying (market) value at beginning of year|-| |Add:|additions to investments at cost|-| |Less:|disposals at carrying value|-| |Add/(deduct):|net gain/(loss) on revaluation|-| |Carrying (market) value at end of year|-|

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Please provide below:

10.2 A breakdown of the market values of investments shown above agreeing with the sheet row B03.

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||| |---|---| |10.3 A breakdown of the income from investments agreeing with SOFA row S03.| |Analysis of investments|10.2| |Market value| |at year end| |£| |Investment properties|-| |Investments listed on a recognised stock exchange or held in common|-| |investment funds, open ended investment companies, unit trusts or other| |collective investment schemes| |Investments in subsidiary or connected undertakings and companies|-| |Securities not listed on a recognised Stock Exchange|-| |Cash held as part of the investment portfolio|-| |Other investments|-| |Total|-|

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10.4 Material investment holdings

If any single investment is material in terms of its value (for example represents more tha of the value of the charity’s total investments) please provide details.

Investment held Market Value

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e balance

10.3 Income from investments for the year £ - - - - - - -

an 5 per cent

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Section C Notes to the accounts (co

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
Amounts falling due within one year		Amounts falling due after more than one year
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

12.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

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Section C Notes to the accounts

Note 13 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

13.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

permanent endowment funds (PE);
expendable endowment funds (EE); and
restricted income funds, including special trusts, of the charity (R).

Type PE, EE Fund Name Purpose and Restrictions or R

13.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

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Fund Fund
balances balances
brought Incoming Outgoing Gains and carried
forward resources resources Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total Funds - - - - - -
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13.3 Transfers between funds

Please give details of any transfers between funds.

From Fund (Name) To Fund (Name) Reason Amount

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Section C Notes to the accounts

Note 14 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses note 6) details of such transactions should be provided in this note. If there are no trans report, please enter “None” in the relevant boxes.

14.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits pa or other related parties by the charity or any institution or company connected with it.

	Name of trustee or connected party	Legal authority (eg order, governing document)	Amounts paid o
			This year £

14.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other relate the charity at the year end.

Due to trustees and related parties Due from trustees and related parties	Name of trustee or connected party	Legal authority	Amoun
			This year £

14.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in whic related party has a material interest.

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	This year £

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s explained in sactions to

aid to a trustee

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or benefit value
Last year
£
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ed parties by

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t owing
Last year
£
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ch a trustee or

Last year £

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ote 15 Additional Disclosures

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