Declarations
The trustees dèclaro that they have approved the trustees, report above.
Slgned on bèhalf of the charlty's trustees
Signaturels)
Full name{s)
Position (eg Secretary,
Chair, etc)
Mr Matthew Wiltshire
Chair
Date
111iozz
The Cancer Club Charity No 1188597 Company No CE021164 Annual accounts for the period Period end Period start date **To** 1-Apr-21 date 31-Mar-22
## **Section A Statement of financial activities (including summary income and expenditure account)**
|**Recommended categories by activity**
Guidance Not
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
24,548 - - 24,548 -
Charitable activities
S02 - - - - -
Other trading activities
S03 - - - - -
Investments
S04 - - - - -
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
24,548 - - 24,548 -
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
4,040 - - 4,040 -
Charitable activities
S09 - - - - -
Separate material expense item
S10
Other
S11
5,914 - - 5,914 -
**_Total_**
S12
9,954 - - 9,954 -
S13 14,594 - - 14,594 -
Tax payable
S14
- - - - -
S15 14,594 - - 14,594 -
S16
- - - - -
**Net income/(expenditure)**
S17 14,594 - - 14,594 -
**Extraordinary items**
S18 - - - -
**Transfers between funds**
S19 - - - - -
S20 - - - - -
Other gains/(losses)
S21 - - - - -
**_Net movement in funds_**
S22 14,594 - - 14,594 -
Total funds brought forward
S23 - - - - -
**_Total funds carried forward_**
S24 14,594 - - 14,594 -
**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before tax**
**for the reporting period**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
Net gains/(losses) on
investments
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fxed assets for the
charity’s own use
**_Reconciliation of_**
**_funds:_**|**Recommended categories by activity**
Guidance Not
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
24,548 - - 24,548 -
Charitable activities
S02 - - - - -
Other trading activities
S03 - - - - -
Investments
S04 - - - - -
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
24,548 - - 24,548 -
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
4,040 - - 4,040 -
Charitable activities
S09 - - - - -
Separate material expense item
S10
Other
S11
5,914 - - 5,914 -
**_Total_**
S12
9,954 - - 9,954 -
S13 14,594 - - 14,594 -
Tax payable
S14
- - - - -
S15 14,594 - - 14,594 -
S16
- - - - -
**Net income/(expenditure)**
S17 14,594 - - 14,594 -
**Extraordinary items**
S18 - - - -
**Transfers between funds**
S19 - - - - -
S20 - - - - -
Other gains/(losses)
S21 - - - - -
**_Net movement in funds_**
S22 14,594 - - 14,594 -
Total funds brought forward
S23 - - - - -
**_Total funds carried forward_**
S24 14,594 - - 14,594 -
**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before tax**
**for the reporting period**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
Net gains/(losses) on
investments
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fxed assets for the
charity’s own use
**_Reconciliation of_**
**_funds:_**|**Recommended categories by activity**
Guidance Not
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
24,548 - - 24,548 -
Charitable activities
S02 - - - - -
Other trading activities
S03 - - - - -
Investments
S04 - - - - -
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
24,548 - - 24,548 -
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
4,040 - - 4,040 -
Charitable activities
S09 - - - - -
Separate material expense item
S10
Other
S11
5,914 - - 5,914 -
**_Total_**
S12
9,954 - - 9,954 -
S13 14,594 - - 14,594 -
Tax payable
S14
- - - - -
S15 14,594 - - 14,594 -
S16
- - - - -
**Net income/(expenditure)**
S17 14,594 - - 14,594 -
**Extraordinary items**
S18 - - - -
**Transfers between funds**
S19 - - - - -
S20 - - - - -
Other gains/(losses)
S21 - - - - -
**_Net movement in funds_**
S22 14,594 - - 14,594 -
Total funds brought forward
S23 - - - - -
**_Total funds carried forward_**
S24 14,594 - - 14,594 -
**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before tax**
**for the reporting period**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
Net gains/(losses) on
investments
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fxed assets for the
charity’s own use
**_Reconciliation of_**
**_funds:_**|**Recommended categories by activity**
Guidance Not
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
24,548 - - 24,548 -
Charitable activities
S02 - - - - -
Other trading activities
S03 - - - - -
Investments
S04 - - - - -
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
24,548 - - 24,548 -
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
4,040 - - 4,040 -
Charitable activities
S09 - - - - -
Separate material expense item
S10
Other
S11
5,914 - - 5,914 -
**_Total_**
S12
9,954 - - 9,954 -
S13 14,594 - - 14,594 -
Tax payable
S14
- - - - -
S15 14,594 - - 14,594 -
S16
- - - - -
**Net income/(expenditure)**
S17 14,594 - - 14,594 -
**Extraordinary items**
S18 - - - -
**Transfers between funds**
S19 - - - - -
S20 - - - - -
Other gains/(losses)
S21 - - - - -
**_Net movement in funds_**
S22 14,594 - - 14,594 -
Total funds brought forward
S23 - - - - -
**_Total funds carried forward_**
S24 14,594 - - 14,594 -
**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before tax**
**for the reporting period**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
Net gains/(losses) on
investments
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fxed assets for the
charity’s own use
**_Reconciliation of_**
**_funds:_**|**Recommended categories by activity**
Guidance Not
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
24,548 - - 24,548 -
Charitable activities
S02 - - - - -
Other trading activities
S03 - - - - -
Investments
S04 - - - - -
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
24,548 - - 24,548 -
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
4,040 - - 4,040 -
Charitable activities
S09 - - - - -
Separate material expense item
S10
Other
S11
5,914 - - 5,914 -
**_Total_**
S12
9,954 - - 9,954 -
S13 14,594 - - 14,594 -
Tax payable
S14
- - - - -
S15 14,594 - - 14,594 -
S16
- - - - -
**Net income/(expenditure)**
S17 14,594 - - 14,594 -
**Extraordinary items**
S18 - - - -
**Transfers between funds**
S19 - - - - -
S20 - - - - -
Other gains/(losses)
S21 - - - - -
**_Net movement in funds_**
S22 14,594 - - 14,594 -
Total funds brought forward
S23 - - - - -
**_Total funds carried forward_**
S24 14,594 - - 14,594 -
**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before tax**
**for the reporting period**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
Net gains/(losses) on
investments
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fxed assets for the
charity’s own use
**_Reconciliation of_**
**_funds:_**|**Recommended categories by activity**
Guidance Not
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
24,548 - - 24,548 -
Charitable activities
S02 - - - - -
Other trading activities
S03 - - - - -
Investments
S04 - - - - -
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
24,548 - - 24,548 -
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
4,040 - - 4,040 -
Charitable activities
S09 - - - - -
Separate material expense item
S10
Other
S11
5,914 - - 5,914 -
**_Total_**
S12
9,954 - - 9,954 -
S13 14,594 - - 14,594 -
Tax payable
S14
- - - - -
S15 14,594 - - 14,594 -
S16
- - - - -
**Net income/(expenditure)**
S17 14,594 - - 14,594 -
**Extraordinary items**
S18 - - - -
**Transfers between funds**
S19 - - - - -
S20 - - - - -
Other gains/(losses)
S21 - - - - -
**_Net movement in funds_**
S22 14,594 - - 14,594 -
Total funds brought forward
S23 - - - - -
**_Total funds carried forward_**
S24 14,594 - - 14,594 -
**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before tax**
**for the reporting period**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
Net gains/(losses) on
investments
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fxed assets for the
charity’s own use
**_Reconciliation of_**
**_funds:_**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||14,594|-|-|14,594|-|
|||||||
||-|-|-|-|-|
||14,594|-|-|14,594|-|
The Cancer Club Charity No 1188597 Company No CE021164
## **Section B Balance sheet**
|**Section B Balance sheet**|**Section B Balance sheet**|**Section B Balance sheet**|**Section B Balance sheet**|**Section B Balance sheet**|**Section B Balance sheet**|
|---|---|---|---|---|---|
|Guidance Note
**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
- - - - -
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fxed assets_**
B05
- - - - -
**Current assets**
**Stocks (Note 18)**
B06
- - - - -
**Debtors (Note 19)**
B07
- - - - -
**Investments (Note 17.4)**
B08
- - - - -
**Cash at bank and in hand (Note 24)**
B09
4,324 - - 4,324 -
**_Total current assets_**
B10
4,324 - - 4,324 -
B11
- - - - -
**_Net current assets/(liabilities)_**
B12
4,324 - - 4,324 -
**_Total assets less current liabilities_**
B13
4,324 -**-**4,324 -
B14
- - - - -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
4,324 - - 4,324 -
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
-
- -
**Unrestricted funds**
B19
4,324
- 4,324 -
**Revaluation reserve**
B20
-
**Fair value reserve**
B21
**_Total funds_**
B22
4,324 - - 4,324 -
**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due**
**within one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**||||||
||-
-|||-
-
4,324
-|-|
|||-|||-|
||4,324||||-|
|||||||
|||||||
||4,324|-|-|4,324|-|
_**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_
_**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_
_**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_
_**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_
|**_ect to the small companies regime and in accordance with FRS102 SORP._**|**_e with FRS102 SORP._**||
|---|---|---|
|Matthew Wiltshire
1/3/2022
11/3/2022
Matthew Wiltshire
**Print name**
Signed by one or two trustees/directors on behalf of all the
trustees/directors
Date of
approval
dd/mm/yyyy
Signature of director authenticating accounts being sent to
Companies House
Date
dd/mm/yyyy|Matthew Wiltshire|Date of
approval
dd/mm/yyyy|
|||1/3/2022|
||||
|||Date
dd/mm/yyyy|
|||11/3/2022|
||Matthew Wiltshire|**Print name**|
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
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:
- and with*
the Statement of Recommended Practice: Accounting and Reporting by Charities ü preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
- and with* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- 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**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support
## _**Not applicable**_
the conclusion that the charity is a going
concern;
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.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }. Yes* ü * -Tick as appropriate No* ü
## _**Please disclose:**_
## _**(i) the nature of the change in accounting policy;**_
_**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and**_
_**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). Yes* ü No* ü * -Tick as appropriate
## _**Please disclose:**_
## _**(i) the nature of any changes;**_
- _**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and**_
- _**(iii) where practicable, the effect of the change in one or more future periods.**_
**1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes* ü No* ü * -Tick as appropriate
## _**Please disclose:**_
- _**(i) the nature of the prior period error;**_
_**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_
- _**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
**Section C Notes to the accounts (cont)**
## **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.**_
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change in accounting policy**
## _**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_
**Start of End of period period £ £**
**Fund balances as previously** _**0 0**_ **stated** _**Adjustments:**_
**Fund balance as restated** _**0 0**_
_**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_
**End of period£**
**Net income/(expenditure) as previously stated** _**Adjustments:**_
_**0**_
**Previous period net income/(expenditure) as restated**
_**0**_
**Section C Notes to the accounts (cont)**
**Note 2 Accounting policies**
**2.2 INCOME Recognition 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;the monetary value can be measured with sufficient reliability. Yes*ü No* N/a* **Offsetting** There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Yes*ü No* N/a* **Grants and donations** Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). Yes*ü No* N/a* 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 performance related conditions are met (5.16 FRS 102 SORP). Yes*ü No* N/a* **Legacies** Legacies are included in the SOFA when receipt is probable, that is, when there has 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. Yes* No* N/a*ü **Government grants** The charity has received government grants in the reporting period Yes* No*ü N/a* **Tax reclaims on donations and gifts** Gift 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 gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Yes*ü No* N/a* **Contractual income and performance related grants** This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Yes* No* N/a*ü **Donated goods** Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Yes* No* N/a*ü The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on Yes* No* N/a* receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. ü 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 recognised in the balance Yes* No* N/a* 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 'Income from other trading activities'. ü 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. ü Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Yes* No* N/a*ü **Donated services and facilities** Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Yes* No* N/a*ü 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. ü **Support costs** The charity has incurred expenditure on support costs. Yes*ü 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*ü No*ü N/a*ü **Income from interest,** This is included in the accounts when receipt is probable and the amount receivable can Yes* No* N/a* **royalties and dividends** be measured reliably. ü **Income from membership subscriptions** Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Yes* No* N/a*ü Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Yes* No* N/a*ü **Settlement of insurance claims** Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Yes* No* N/a*ü **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* N/a*ü **2.3 EXPENDITURE AND LIABILITIES Liability recognition** Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Yes*ü No* N/a* **Governance and support costs** Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Yes* No* N/a*ü 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 floor areas, or per capita, staff costs by the time spent and other costs by their usage. Yes* No* N/a*ü **Grants with performance conditions** Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Yes* No* N/a*ü **Grants payable without performance conditions** Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be Yes* No* N/a* recognised. ü **Redundancy cost** The charity made no redundancy payments during the reporting period. Yes*ü No* N/a* **Deferred income** No material item of deferred income has been included in the accounts. Yes*ü No* N/a* **Creditors** The charity has creditors which are measured at settlement amounts less any trade discounts Yes*ü No* N/a* **Provisions for liabilities** A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Yes*ü No* N/a* **Basic financial instruments** The charity accounts for basic financial 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*ü No* N/a* **2.4 ASSETS Tangible fixed assets for** These are capitalised if they can be used for more than one year, and cost at least **use by charity** They are valued at cost. Yes*ü No* N/a* The depreciation rates and methods used are disclosed in note 14. **Intangible fixed assets** The charity has intangible fixed 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* N/a* or legal rights. The amortisation rates and methods used are disclosed in note 15. ü They are valued at cost. Yes* No* N/a*ü **Heritage assets** The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16. Yes* No*ü N/a* Yes* No* N/a* They are valued at cost. ü Fixed asset investments in quoted shares, traded bonds and similar investments are **Investments** 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. Yes* No* N/a*ü Investments held for resale or pending their sale and cash and cash equivalents with a Yes* No* N/a* maturity date of less than 1 year are treated as current asset investments ü **Stocks and work in progress** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Yes* No* N/a*ü Goods or services provided as part of a charitable activity are measured at net realisable Yes* No* N/a* value based on the service potential provided by items of stock. ü Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Yes* No* N/a*ü **Debtors** 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. Yes*ü No* N/a* **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 of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due. Yes* No*ü N/a* Yes* No* N/a* They are valued at fair value except where they qualify as basic financial instruments. ü **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**Section C Notes to the accounts (cont)**
## **Note 3 Income**
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Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 24,548 - - 24,548 9,093
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations - - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 24,548 - - 24,548 9,093
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other
trading - - - - -
activities: - - - - -
- - - - -
Other - - - - -
Total - - - [ - - ]
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - [ - - ]
Separate - - - - -
material - - - - -
item of - - - - -
income - - - - -
Total - - - [ - - ]
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - [ - - ]
TOTAL INCOME 24,548 - - 24,548 9,093
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)
This year: Where sums originally denominated in foreign
currency have been included in income, explain the basis on
which those sums have been translated into sterling (or the
currency in which the accounts are drawn up).
Last year: Where sums originally denominated in foreign
currency have been included in income, explain the basis on
which those sums have been translated into sterling (or the
currency in which the accounts are drawn up).
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|---|
|**Note 4 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**
20,168 9,093
**Other**
- -
**Total**
20,168 9,093|||
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||20,168|9,093|
||-|-|
||20,168|9,093|