## **Trustees’ Annual Report for the period**
**From 1[st] January 2021 To 31[st] December 2021**
**Charity name: Society for International Folk Dancing**
## **Charity registration number: 1189141**
## **Objectives and Activities**
||SORP
referenc
e||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para
1.17|**(a)To preserve folk dances of all peoples and make them known,**
**and encourage the practice of them in traditional form.**
**(b) To promote the knowledge and practice of folk dances by**
**appropriate means such as courses and demonstrations.**
**(c) For the public benefit to provide and encourage research into**
**and study of the origin, development and traditional practice of all**
**folk dances.**
**(d) To encourage the performance, playing and collection of and**
**research into international folk dance music, with particular regard**
**to traditional styles**|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para
1.17 and
1.19|**Coronavirus restrictions prevented the holding by the Society of**
**dance workshops and classes, and similarly courses organised by our**
**groups at which we would have provided teaching. Some Festivals**
**to which we would have given support were not held. Opportunities**
**to demonstrate International Folk Dance, with authentic music and**
**costume, did not arise. However with the gradual lifting of**
**restrictions these activities are now resuming. A project to provide**
**potential teachers and leaders of International Folk Dance with**
**opportunities for training and guidance is being held in abeyance,**
**but will be implemented as circumstances permit.**
**Throughout the year the Society continued its non-contact activities**
**as follows:**
•
**Provision for sale of CDs, books and videos of International**
**Folk Dances and their music, and memory sticks of archived**
**material.**
•
**Publication of a monthly newsletter giving information on**
**future events in the International Folk Dance “world”, with**
**background articles. Information is also made available on**
**the Society’s website.**
•
**General assistance to groups, classes and individuals as**
**required and as appropriate.**|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para
1.18|**The Trustees confirm that during the year covered by this Report**
**they have had regard to the guidance issued by the Charity**
**Commission on Public Benefit.**|
|---|---|---|
**Additional information (optional)** You may choose to include further statements where relevant about:
||SORP
reference|SORP
reference||
|---|---|---|---|
|Policy on grant making||Para
1.38|**With a view to the promotion of International Folk Dancing**
**etc as set out in its objects, above, the Society from time to**
**time makes small grants to support activities held in the**
**interests of International Folk Dancing.**|
|Policy on social investment including
program relatedinvestment||Para
1.38||
|Contribution made by volunteers||Para
1.38|**All the administrative work of the Society is carried out by**
**volunteers.**|
|Other||||
## **Achievements and Performance**
||SORP reference||
|---|---|---|
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to the
circumstances of its
beneficiaries and any wider
benefits to society as a whole.|Para 1.20|**Whilst the Society has sadly been unable, due to**
**Coronavirus, to hold face-to-face events at which the cause**
**of International Folk Dancing would have been actively**
**furthered, it has during the year continued its work as a**
**source of information etc to all individual and group**
**members as well as to the community generally.**
**Arrangements to support groups and for the provision of**
**teachers to groups remain in place, and are now once again**
**being implemented as conditions allow.**
**Publication of the monthly Newsletter for individual and**
**group members has continued. Without this, information**
**and news about the Society’s work, online and in-person**
**events, and International Folk Dance generally, would have**
**been spread less widely than has been the case.**
**CDs, books and videos of International Folk Dance have**
**continued for sale. Some material is available on memory**
**stick. These, and all the Society’s work, are publicised on its**
**website. Society productions are a primary and readily**
**available source for those wanting material of this kind.**
**By virtue of the work outlined above the Society regards**
**itself as the main national source of information about**
**International Folk Dance and Music. International Folk**
**Dance and Music, which is the Society’s beneficiary, has**
**been furthered and interest in it promoted, by the Society’s**
**work during the year 2021.**
**Participation in Society events etc is open to all who are**
**interested and who support the Society’s objectives. Where**
**charges are made these are kept to the minimum necessary**|
**to cover Society’s costs and enable it to continue its work. The Trustees actively pursue a policy of making available as widely as possible information about the Society’s activities and opportunities to learn and study International Folk Dance and Music, (finances, manpower and circumstances permitting).**
**Additional information (optional)** You may choose to include further statements where relevant about: Achievements against objectives set Para 1.41 Performance of fundraising activities Para 1.41 against objectives set Investment performance against objectives Para 1.41 Other
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s financial
position at the end of the period|Para 1.21|**As Coronavirus restrictions meant that face-to-face**
**activities were not held or were much curtailed in 2021,**
**the Society’s expenditure on and in connection with these**
**was less than it would have been in normal circumstances.**
**To assist its groups through the period of restriction, and**
**in the interests of furtherance and promotion of its**
**objectives, the Society waived payment of group affiliation**
**fees in 2021, thereby reducing Society income. The**
**financial results for the year therefore reflect the above**
**and show a small deficit.**
**The Society has monies in its various Funds which will**
**enable it to both continue the wider activities and projects**
**in pursuance of its objectives, as initiated itself and by its**
**predecessor Charity, and to help and encourage**
**international folk dance activities restart and recover after**
**the long break.**
**The Trustees will regularly review income and expenditure**
**on all the Society’s activities so that any appropriate**
**action can be taken at an early date as required.**
**The Society is adversely affected by continued low interest**
**rates on the deposits it holds.**|
|Statement explaining the policy
for holding reserves stating why
they are held|Para 1.22|**Monies held by the Society represent working capital, and**
**funds to cover contingencies and to finance projects in**
**support of its objectives. All monies not required at any**
**given time for the first 2 purposes are deemed to be**
**available for the third purpose, and there are a number of**
**projects which will be undertaken to use them in due**
**course. Therefore no monies are considered to be**
**reserves.**|
|Amount of reserves held|Para 1.22|**None**|
|Reasons for holding zero
reserves|Para 1.22|**The Society wants to do the maximum work possible to**
**actively further its objectives. The objectives are best**
**furthered by action andprojects.**|
|Details of fund materiallyin deficit|Para 1.24|**No funds are in deficit**|
|Explanation of any uncertainties
about the charity continuing as a
going concern|Para 1.23||
## **Additional information (optional)** You may choose to include further statements where relevant about:
|The charity’s principal sources of
funds (including any fundraising)|Para 1.47|**The Society’s principal sources of funds are subscriptions,**
**small donations, and from time to time legacies. No**
**primarily fund-raising activities are carried out, as the**
**main aim of all activities is the active furtherance of**
**knowledge and practice of international folk dance and**
**music. The Society has no grant income and receives no**
**subsidies.**|
|---|---|---|
|Investment policy and objectives
including any social investment
policy adopted|Para 1.46|**The principles applied when holding/investing the**
**Society’s funds, as part of the pursuit of its objectives as**
**set out above, are that there should be no risk, that there**
**should be appropriate convenience of access, and that as**
**good a rate of interest as is possible is earned.**|
|A description of the principal risks
facingthe charity|Para 1.46||
|Other|||
## **Structure, Governance and Management**
|Descriptionofcharity’s trusts:||||
|---|---|---|---|
|Type of governing document
(trust deed,royalcharter)|Para 1.25||**Constitution**|
|How is the charity constituted?
(e.g unincorporated association, CIO)||Para 1.25|**CIO**|
|Trustee selection methods including
details of any constitutional
provisions e.g. election to post or
name of any person or body entitled
to appoint one or more trustees|Para 1.25||**Trustees are elected at AGM, annually, or co-opted by**
**the other Trustees between General Meetings**|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
|Policies and procedures adopted for
theinductionand training oftrustees|Para 1.51||
|---|---|---|
|The charity’s organisational structure
and any wider network with which
the charity works|Para 1.51|**The Society is run by its committee (the Trustees), assisted**
**by teams and individuals.**
**Its members consist of individuals, groups and classes.**
**The Society has an autonomous Branch in the West**
**Midlands**|
|Relationship with any related parties|Para 1.51||
|Other|||
## **Reference and Administrative details**
|Charityname|**Society for International Folk Dancing**|
|---|---|
|Other name the charity uses||
|Registered charitynumber|**1189141**|
|Charity’s principal address|**c/o Rosebank**
**56 Quickley Lane**
**Chorleywood, Rickmansworth**
**Herts**
**WD3 5AF**|
**Names of the charity trustees who manage the charity**
||**Trustee name**|**Office (if any)**|**Dates acted if not for**
**wholeyear**|**Name of person (or body) entitled**
**to appoint trustee(if any)**|
|---|---|---|---|---|
||**Dr Richard Mellish**|**Acting Chairman**|||
||**Mrs Judith Payling**|**Treasurer**|||
||**Mr Caspar Cronk**||||
||**Mrs Dalila Heath**|**Secretary**|||
||**Miss Holly Payling**||||
||**Mr John Stewart**||||
||**Mrs Brenda Steventon**||||
– Corporate trustees names of the directors at the date the report was approved
**Director name**
Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year**
## **Funds held as custodian trustees on behalf of others**
Description of the assets held in this capacity
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
**Type of adviser Name Address**
**Name of chief executive or names of senior staff members (Optional information)**
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s)** _**Judith C Payling**_ **Full name(s) Judith Catherine Payling Position Treasurer Date 31.8.22**
||**Charity NameSociety for International Folk Dancing**|**Charity NameSociety for International Folk Dancing**|**Charity NameSociety for International Folk Dancing**|Charity No
(if any)|**1189141**||
|---|---|---|---|---|---|---|
||Annualaccountsforthe period||||||
||Period start date|**01.01.21**|**To**|Period end
date|**31.12.21**||
||||||||
|**Section A**|**Statement of financial activities**||||||
|**Recommended categories by**
**activity**
Guidance Note
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use
**_Total_**||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|||||
|||**103,568**|**-**|**-**|**103,568**|**3,621**|
|||**-**|**-**|**-**|**-**|**88**|
|||**-**|**-**|**-**|**-**|**-**|
|||**398**|**9**||**407**|**419**|
|||**-**|**-**|**-**|**-**|**-**|
|||**-**|**-**|**-**|**-**|**-**|
|||**103,966**|**9**|**-**|**103,975**|**4,128**|
||||||||
|||**-**|**-**|**-**|**-**|**-**|
|||**5,175**|**-**|**-**|**5,175**|**3,479**|
|||**-**|**-**|**-**|**-**|**-**|
|||**-**|**-**|**-**|**-**|**-**|
|||**5,175**|**-**|**-**|**5,175**|**3,479**|
||||||||
|||**98,791**|**9**|**-**|**98,800**|**649**|
|||**-**|**20**|**-**|**20**|**70**|
|||**98,791**|**29**|**-**|**98,820**|**719**|
|||**-**|**-**|**-**|**-**|**-**|
|||**-**|**-**|**-**|**-**|**-**|
||||||||
|||**-**|**-**|**-**|**-**|**-**|
|||**-**|**-**|**-**|**-**|**-**|
|||**98,791**|**29**|**-**|**98,820**|**719**|
||||||||
|||**82,740**|**869**|**-**|**83,609**|**82,890**|
|||**181,531**|**898**|**-**|**182,429**|**83,609**|
||||||||
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|---|
|||**-**|**-**|**-**|**-**|**-**|
|||**4,447**|**-**|**-**|**4,447**|**4,498**|
|||**-**|**-**|**-**|**-**|**-**|
|||**79,183**|**898**|**-**|**80,081**|**79,958**|
|||**83,630**|**898**|**-**|**84,528**|**84,456**|
||||||||
|||**289**|**-**|**-**|**289**|**289**|
|||**2,301**|**-**|**-**|**2,301 **|**1,421**|
|||**-**|**-**|**-**|**-**|**-**|
|||**97,317**|**-**|**-**|**97,317**|**896**|
|||**99,907**|**-**|**-**|**99,907**|**2,606**|
||||||||
|||**2,006**|**-**|**-**|**2,006**|**3,453**|
||||||||
|||**97,901**|**-**|**-**|**97,901**|**847**
**-**|
||||||||
|||**181,531**|**898**|**-**|**182,429**|**83,609**|
||||||||
|||**-**|**-**|**-**|**-**||
|||**-**|**-**|**-**|**-**|**-**|
||||||||
|||**181,531**|**898**|**-**|**182,429**|**83,609**|
||||||||
|||**-**|||**-**|**-**|
||||**898**||**898**|**869**|
|||**181,531 **||**-**|**181,531**|**82,740**|
||||||**-**||
|||**181,531**|**898**|**-**|**182,429**|**83,609**|
||||||||
|||Signature||Print Name||Date of
approval
dd/mm/yyyy|
|||**_JC Payling_**||**JUDITH C PAYLING**||31/08/2022|
||||||||
CC17a (Excel)
11/09/2022
2
## **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:
- the Statement of Recommended Practice: Accounting and Reporting by Charities
- • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
- • and with* 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 the accounting policies adopted are those outlined in note { }.
|Yes*
No*||* -Tick as appropriate|
|---|---|---|
||||
## _**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 FRS 102 SORP.**_
**1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* No* * -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 FRS 102 SORP).
|No material prior|year error|have been identified in the reporting period (3.47 FRS 102 SORP).|
|---|---|---|
|Yes*
No*||* -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.**_
CC17a (Excel)
11/09/2022
3
## **Section C Notes to the accounts**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change in accounting policy**
_**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated**
CC17a (Excel)
11/09/2022
4
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
## **2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
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
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'.
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Sttlt f i**
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.
**Income from membership**
**subscriptions**
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The charity has incurred expenditure on support costs.
**Volunteer help**
**Donated services and**
**facilities**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
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.
**Income from interest,**
**royalties and dividends**
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Support costs**
Insurance claims are only included in the SoFA when the general income recognition
**Tax reclaims on**
**donations and gifts**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
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 gifts at the time of their receipt and they are recognised on 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.
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).
**Legacies**
**Donated goods**
The charity has received government grants in the reporting period
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.
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.
**Government grants**
**Contractual income and**
**performance related**
**grants**
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**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).
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
These are included in the Statement of Financial Activities (SoFA) when:
**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.
the charity becomes entitled to the resources;|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
**Settlement of insurance**
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
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.
The charity has 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
**Debtors**
**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.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
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.**At cost if lower**
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 9.6.1.4.
They are valued at cost.
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
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
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
**Investments**
**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
**Basic financial**
**instruments**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
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.
These are capitalised if they can be used for more than one year, and cost at least
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
They are valued at cost.
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.
**Settlement of insurance**
**claims**
**Liability recognition**
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
The charity has creditors which are measured at settlement amounts less any trade
discounts
**2.3 EXPENDITURE AND LIABILITIES**
No material item of deferred income has been included in the accounts.
**Redundancy cost**
**Creditors**
**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
recognised.
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.
**Deferred income**
**Grants with performance**
**conditions**
The charity made no redundancy payments during the reporting period.
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.
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.
**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.
**Investment gains and**
**losses**|||||
|---|---|---|---|---|
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
|||
|||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
|**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Gift Aid is included in the Accounts when the repayment is received**
**Bank Interest is included in the Accounts when it is received**
**Support costs are not allocated between activities. See note 9 for explanation**
**Note 20 gives details of deferred income from subscriptions**
**Promotional items (produced for sale at cost plus a very small mark-up)**
**are included as stock at the lower of cost or net realisable value**
**Occasional gifts of material for transfer to Archive, which have no net**
**realisable value, are not included in the SofFA**
They are valued at fair value except where they qualify as basic financial instruments.
**Current asset investments** cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.|**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Gift Aid is included in the Accounts when the repayment is received**
**Bank Interest is included in the Accounts when it is received**
**Support costs are not allocated between activities. See note 9 for explanation**
**Note 20 gives details of deferred income from subscriptions**
**Promotional items (produced for sale at cost plus a very small mark-up)**
**are included as stock at the lower of cost or net realisable value**
**Occasional gifts of material for transfer to Archive, which have no net**
**realisable value, are not included in the SofFA**
They are valued at fair value except where they qualify as basic financial instruments.
**Current asset investments** cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.||||
|---|---|---|---|---|
||||||
|||Yes
No
N/a|||
||||||
||||||
||**Gift Aid is included in the Accounts when the repayment is received**
**Bank Interest is included in the Accounts when it is received**
**Support costs are not allocated between activities. See note 9 for explanation**
**Note 20 gives details of deferred income from subscriptions**
**Promotional items (produced for sale at cost plus a very small mark-up)**
**are included as stock at the lower of cost or net realisable value**
**Occasional gifts of material for transfer to Archive, which have no net**
**realisable value, are not included in the SofFA**||||
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
- -
- - -
Gift Aid
347
-
- 347 492
Legacies
100,000
-
- 100,000
-
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
3,221 - - 3,221 3,129
Donated goods, facilities and services
- -
- - -
Other
- -
- -
**Total** 103,568 - - 103,568 3,621
Sales of promotional items
- - - - 10
Sales of Digital Archive Memory Sticks
- -
- - 78
- -
- - -
Other
- - - - -
**Total** - - - - 88
- - - - -
- -
- - -
- -
- - -
Other
- -
- - -
**Total**
- -
- - -
Interest income
398 3
- 401 419
Dividend income
- 6
- 6
-
Rental and leasing income
- -
- - -
Other
- -
- - -
**Total** 398 9
- 407 419
- -
- - -
- -
- - -
- -
- - -
- -
- - -
**Total**
- -
- - -
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**
- -
- - -
103,966 9
-103,975 4,128
**Other information:**
**Income from**
**investments:**
**Donations**
**and legacies:**
**Separate**
**material item**
**of income:**
**Charitable**
**activities:**
**Other:**
**Other trading**
**activities:**
**Analysis**
**TOTAL INCOME**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|
|---|---|---|---|---|---|---|
||Donations and gifts|-|-|
-|-|-|
||Gift Aid|347|-|
-|347|492|
||Legacies|100,000|-|
-|100,000|-|
||General grants provided by government/other
charities|-|-|-|-|-|
||Membership subscriptions and sponsorships
which are in substance donations|3,221|-|-|3,221|3,129|
||Donated goods, facilities and services|-|-|
-|-|-|
||Other|-|-|
-|-||
||**Total**|103,568|-|-|103,568|3,621|
||||||||
||Sales of promotional items|-|-|-|-|10|
||Sales of Digital Archive Memory Sticks|-|-|
-|-|78|
|||-|-|
-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|88|
||||||||
|||-|-|-|-|-|
|||-|-|
-|-|-|
|||-|-|
-|-|-|
||Other|-|-|
-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|398|3|-|401|419|
||Dividend income|-|6|-|6|-|
||Rental and leasing income|-|-|
-|-|-|
||Other|-|-|
-|-|-|
||**Total**|398|9|-|407|419|
||||||||
|||-|-|
-|-|-|
|||-|-|
-|-|-|
|||-|-|
-|-|-|
|||-|-|
-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||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**|-|-|-|-|-|
||||||||
|||103,966|9|-|103,975|4,128|
||||||||
|**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**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting 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)**|||||||
CC17a (Excel)
11/09/2022
8
CC17a (Excell
1110912022
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants that_**
**_have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**£**
**Description**|**This year**
**£**
**Description**|**This year**
**£**
**Description**|
|---|---|---|---|
||||-|
||||-|
||||-|
||||-|
||**Total**
**Description**||-|
||||**Last year**
**£**|
||||-|
||||-|
||||-|
||||-|
||**Total**
-
**Thisyear**
**Lastyear**||-|
|||||
||**Thisyear**
**Lastyear**|||
|||||
CC17a (Excel)
11/09/2022
10
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Use of property**
**Other**
**Seconded staff**|**Thisyear**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||||
|||**Lastyear**||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**||||
|**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||||
|||||
|||||
|||||
CC17a (Excel)
11/09/2022
11
**Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|
|---|---|---|---|---|---|---|---|---|
|Incurred seeking donations|-|-|-|-|-|-|-|-|
|Incurred seeking legacies|-|-|-|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-||||-|
|Operating membership schemes and
social lotteries|-|-|-|-||||-|
|Staging fundraising events|-|-|-|-||||-|
|Fudraising agents|-|-|-|-||||-|
|Operating charity shops|-|-|-|-||||-|
|Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-||||-|
|Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-|
|Start up costs incurred in generating
new source of future income
|-|-|-|-|-|-|-|-|
|Database development costs|-|-|-|-|-|-|-|-|
|Other trading activities|-|-|-|-||||-|
|Investment management costs:|-|-|-|-||||-|
|Portfolio management costs|-|
-|-|-|-|-|-|-|
|Cost of obtaining investment advice|-|-|-|-|-|-|-|-|
|Investment administration costs|-|-|-|-|-|-|-|-|
|Intellectual property licencing costs|-|-|-|-|-|-|-|-|
|Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on raising funds**|-|-|-|-|-|-|-|-|
|**Expenditure on charitable activities:**|||||||||
|**Digital Archive Memory Stick**|33|-|-|33|64|-|-|64|
|Teaching at Groups|210|-|-|210|300|-|-|300|
|**Suppport for International Folk**
**Dance Festivals**|700|-|-|700|-|-|-|-|
|Support for Group'sprojects|500|-|-|500|-|-|-|-|
|**Total expenditure on charitable**
**activities**|1,443|-|-|1,443|364|-|-|364|
|**Separate material item of expense**|||||||||
||-|
-|-|-|-|-|-|-|
||-|
-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
|**Other**|||||||||
|General Administrative costs|3,732|
-|-|3,732|3,115|-|-|3,115|
||-|
-|-|-|-|-|-|-|
||-|
-|-|-|-|-|-|-|
||-|
-|-|-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**|3,732|
-|-|3,732|3,115|-|-|3,115|
||5,175|-|-|5,175|3,479|-|-|3,479|
## **Other information:**
**Analysis of expenditure on charitable activities**
CC17a (Excel)
11/09/2022
12
||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**|
|---|---|---|---|---|---|---|---|---|
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity1|-|
-|-|-|-|-|-|-|
|Activity2|-|
-|-|-|-|-|-|-|
|Other|-|
-|-|-|-|-|-|-|
|**Total**|-|
-|-|-|-|-|-|-|
||||||||||
CC17a (Excel)
11/09/2022
13
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|
||-|-|
||||
||-|-|
||-|-|
||-|-|
||||
||-|-|
|**s**|-|-|
**Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items**
CC17a (Excel)
11/09/2022
14
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes**
**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-
|-|-|-|-|-|
_**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_
|**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
CC17a (Excel)
11/09/2022
15
## **Section C Notes to the accounts**
## **Note 9 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
|---|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||
## **Last year**
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
|---|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
**All Administration expenses are set wholly against Subscriptions income rather than Activities.This is because charitable activities are expected only to cover their own direct expenses, which is the basis of their costing.**
CC17a (Excel)
11/09/2022
16
## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||None|None|
||None|None|
||None|None|
||None|None|
CC17a (Excel)
11/09/2022
17
**Section C Notes to the accounts (cont)**
**Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**This year:**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**
**Salaries and wages**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||||
||-|-|
||-|-|
||||
||||
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
|**Band**|**Number of employees**|**Number of employees**|
|---|---|---|
||**This year**
-|**Last year**
-|
|**£60,000 to £69,999**|||
|**£70,000 to £79,999**|-|-|
|**£80,000 to £89,999**|-|-|
|**£90,000 to £99,999**|-|-|
|**£100,000 to £109,999**|-|-|
||||
|**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees, see**
**Note 28.**|||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
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**11.2 Average head count in the year The parts of the charity in which the employees work**
||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|
|**Fundraising**|-|-|
|**Charitable Activities**|-|-|
|**Governance**|-|-|
|**Other**|-|-|
|**Total**|-|-|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment**
**This year Last year**
**Please state the legal authority or reason for making the payment**
**This year Last year**
|**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**
-|
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## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**The extent of redundancy funding at the balance sheet date**
**Total amount of payment**
**The nature of the payment (cash, asset**
**etc.)**
**Please state the accounting policy for any redundancy or**
**termination payments**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**
-|
||||
||||
||||
||**Thisyear**|**Lastyear**|
||**£**
-|**£**
-|
||||
||||
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## **Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Amount of contributions recognised in the SOFA as an expense**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**|
|||-|
**Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details**
**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
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## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
||||**£**|**£**|
|Activityorproject 1|250.00|-|-|250.00|
|Activityorproject 2|450.00|-|-|450.00|
|Activityorproject 3|500.00|-|-|500.00|
|Activityorproject 4|-|-|-|-|
|**_Total_**|**1,200**|**-**|**-**|**1,200**|
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**13.2 Grants made to institutions**|||
|---|---|---|
|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
||**_No_**|**_Provide details_**
**_below_**|
|**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**|
|---|---|---|
|**IVFDF 2021**|**To support the International Folk Dance**
**Festival**|**250**|
|**IVFDF 2022**|**To support the International Folk Dance**
**Festival**|**450**|
|**Balkanplus**|**To support the group in the resumption of**
**activities after the interruption caused by**
**covid-19**|**500**|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**||**1,200**|
|||**-**|
|||**1,200**|
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## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**
**£**|**Total**
**£**|
|---|---|---|---|---|
|Activityorproject 1|||-|**-**|
|Activityorproject 2|-|-|-|**-**|
|Activityorproject 3|-|-|-|**-**|
|Activityorproject 4|-|-|-|**-**|
|**_Total_**|**-**|**-**|**-**|**None**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**13.4 Grants made to institutions**|||
|---|---|---|
|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
||**_No_**|**_Provide details_**
**_below_**|
|**Names of institution**|**Purpose**|**Total amount of**
**grants paid £**|
|---|---|---|
|||
-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**||**-**|
|||-|
|||-|
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## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**14.1 Cost or valuation**||||||
|---|---|---|---|---|---|
|At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**|
||-|-|-|**10,016**|**10,016**|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|**10,016**|**10,016**|
|||||||
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|||||||
|||||||
||-|-|-|**5,518**|5,518|
||-|-|-|**-**|-|
||-|-|-|**51**|51|
||-|-|-|**-**|-|
||-|-|-|**-**|-|
||-|-|-|**5,569**|5,569|
|||||||
||-|-|-|**4,498**|**4,498**|
||-|-|-|**4,447**|**4,447**|
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**14.4 Impairment** _**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
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10016
**----- End of picture text -----**
_**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
**14.5 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ **This year Last year** _**the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been**_ - - _**carried under the cost model.**_
## **14.6 Other disclosures**
|**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|
||-|-|
||||
_* 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 (cont)**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **15.2 Amortisation and impairments**
|****Basis**
**** Rate**
At beginning of the year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Net book value at the beginning
of the year
Net book value at the end of the
year
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|---|---|---|---|---|---|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
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|**15.5 Impairment**
**This year:**
**Last year:**
**15.6 Revaluation**
**_If an accounting policy of revaluation is adopted, please provide:_**
**This year**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of an_**
**_impairment loss._**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of an_**
**_impairment loss._**
**_the name of independent valuer, if applicable_**
**_(i) If your intangible asset was acquired by way of grant,_**
**_provide value on initial recognition and carrying amount_**
**_of the asset._**
**15.7 Other disclosures**
**_the carrying amount that would have been recognised_**
**_had the assets been carried under the cost model._**
**_the methods applied_**
**_the effective date of the revaluation_**
**_(ii) Details of the carrying amounts of any intangible_**
**_assets to which the charity has restricted title or that are_**
**_pledged as security for liabilities._**
**_(iv) State the amount of research and development_**
**_expenditure recognised as expenditure in the year._**
**_(v) Please detail the headings in the SOFA in which a_**
**_charge for amortisation of intangible assets is included._**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible assets._**
**_(vi) For any material intangible assets, please provide a_**
**_description, its carrying amount and any remaining_**
**_amortisation period._**
**Last year**|||
|---|---|---|
||||
||||
||||
||**This year**|**Last year**|
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
- _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._
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets**
## _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
**This year Last year**
**(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.**
## **16.2 Cost or valuation**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Net book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|
**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**|
**Total**
**£**|
**Total**
**£**|
|---|---|---|---|---|---|---|
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|||||||Straight Line
("SL") or
Reducing
Balance|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
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## **16.5 Impairment**
## **This year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
**Last year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
**This year Last year**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
|**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
||||
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## **16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
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**Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||**79,715**|**243**||**-**|**-**|**79,958**|
||**-**|**-**|**-**|**-**|**-**|**-**|
||**-**|**-**|**-**|**-**|**-**|**-**|
||**-**|**-**|**-**|**-**|**-**|**-**|
||**-**|**-**|**-**|**-**|**-**|**-**|
||**103**|**-**|**-**|**-**|**-**|**103**|
||**-**|**20**|**-**|**-**|**-**|**20**|
||**79,818**|**263**|**-**|**-**|**-**|**80,081**|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**This year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Total**|**79,818**
**-**
**-**
**Cost less impairment**
**-**
**£**
**-**
**263**
**-**
**Fair value at year end**
**£**
**-**
**-**
**-**|**79,818**
**-**
**-**
**Cost less impairment**
**-**
**£**
**-**
**263**
**-**
**Fair value at year end**
**£**
**-**
**-**
**-**|**79,818**
**-**
**-**
**Cost less impairment**
**-**
**£**
**-**
**263**
**-**
**Fair value at year end**
**£**
**-**
**-**
**-**|
|---|---|---|---|
|||||
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||**79,818**|**-**||
||**-**|**263**||
||**-**|**-**||
||**-**|**-**||
||**-**|**-**||
||**79,818**|**263**||
||**80,081**|||
**Last year: Analysis of investments**
|
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Grand total (Fair value at year end+Cost less impairment)**
**Listed investments**
**Other investments**
**Total**
**Social investments**|||
|---|---|---|
||**Fair value at year end**|**Cost less impairment**|
||**£**|**£**|
||**79,715**|**-**|
||**-**|**243**|
||**-**|**-**|
||**-**|**-**|
||**-**|**-**|
||**79,715**|**243**|
||**79,958**||
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## **17.3 If your charity holds investment properties, please complete the following note:**
|**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**
**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**(iii) Provide details of any restrictions on the ability to**
**realise investment property or on the remittance of income or**
**disposal proceeds**
**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||
||||
||||
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Other investments**
**Social investments**
**Total**
**Analysis of current asset investments**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||**79,818**|**79,715**|
||**-**|**-**|
||**-**|**-**|
||**-**|**-**|
||**-**|**-**|
||**79,818**|**79,715**|
## **17.5 Guarantees**
|**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**
**Name of the entity or entities benefitting from those**
**guarantees**
**Please explain how the guarantee furthers the charity's aims**|**Thisyear**|**Lastyear**|
|---|---|---|
||**During the year the charity agreed to**
**underwrite up to 50% of a loss, should it**
**arise, on an international folk dance festival**
**organised by one of its Groups, (up to a**
**maximum payment of £500,) should this loss**
**be due to last minute changes in covid**
**restrictions. In the event there were no**
**changes and no payment was required.**|**None**|
||**Skint dance festival**||
||**The festival promotes international folk**
**music and dance, in furtherance if the**
**Charity's interests**||
CC17a (Excel)
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## **17.6 Concessionary loans**
|**Where a charity has provided financial assets as**
**a form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**
**Please provide information about the**
**significance of investments to the charity's**
**financial position or performance eg. terms and**
**conditions of loans or the use of hedging to**
**manage financial risk.**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**Amounts receivable within 1 year**
**Terms and conditions eg interest rate, security**
**provided**
**Amounts payable after more than 1 year**
**Amounts receivable after more than 1 year**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**17.7 Additional information**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure significant information)._**|**_Description_**|**_Description_**|**This year £**|**Last year £**|
|---|---|---|---|---|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**_Description_**||**This year £**|**Last year £**|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**This year**||**Last year**||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||**This year**||**Last year**||
||||||
||||||
||||||
CC17a (Excel)
11/09/2022
33
## **Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**activities.**||||||
|---|---|---|---|---|---|
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**Stock**||**Donated goods**||**Work in**
**progress**|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|**289**|-|-|-|
||-|**-**|-|-|-|
||-|**-**|-|-|-|
||-|**-**|-|-|-|
||**-**|**289**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|**289**|-|-|-|
||-|-|-|-|-|
||**289**|||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
CC17a (Excel)
11/09/2022
34
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
||-|
-|
||**1,933**|**1,053**|
||**368**|**368**|
||**2,301**|**1,421**|
**Total**
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Prepayments and accrued income**
**Other debtors**
**Trade debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|
-|
||-|
-|
||-|
-|
||-|
-|
||-
|
-|
CC17a (Excel)
11/09/2022
35
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**1,388**|**2,506 **|-|-|
||**-**|**-**|-|-|
||**618**|**947**|-|-|
||**2,006**|**3,453**|
-|-|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income.**_
|**_The SIFD's accounting year is the calendar year to_**
**_31st December. The subscription year runs annually_**
**_to the 31st August. Subscriptions are payable in_**
**_advance. One third of receipts (ie 4 months' worth)_**
**_are included in the accounts for a calendar year of_**
**_receipt, and two thirds (ie 8 months' worth) are_**
**_deferred to the following accounting year._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
|
**This year**|**Last year**|**Last year**|
|---|---|---|---|
|||||
|||||
|||**This year**
**£**|**Last year**
**£**|
|||**2,506**|-|
|||**-**|-|
|||**1,118**|-|
|||**1,388**|**2,506**|
CC17a (Excel)
11/09/2022
36
## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Movements in recognised provisions and funding commitment during the period**
|
**21.2 Please provide:**
**- a brief description of any obligations on the balance**
**sheet and the expected amount and timing of resulting**
**payments;**
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**
**Thisyear**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**
**Thisyear**
**Amounts charged against the provision in the current period**
**Amounts added in current period**
**Balance at the start of the reporting period**|
**21.2 Please provide:**
**- a brief description of any obligations on the balance**
**sheet and the expected amount and timing of resulting**
**payments;**
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**
**Thisyear**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**
**Thisyear**
**Amounts charged against the provision in the current period**
**Amounts added in current period**
**Balance at the start of the reporting period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||**Lastyear**||
|||||
|||||
|||||
||**Thisyear**|**Lastyear**||
|||||
|||||
|||||
CC17a (Excel)
11/09/2022
37
## **Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.**
**This year Last year**
**22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
CC17a (Excel)
11/09/2022
38
## **Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
|**This year**||
|---|---|
|**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**|
|||
|||
|||
|||
## **Last year**
|**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**|
|---|---|
|||
|||
|||
|||
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
## **This year**
**Description of item Estimate of financial effect**
## **Last year**
## **Description of item**
## **Estimate of financial effect**
## **23.4 Other disclosures for contingent assets and/or liabilities**
**Please provide the following information where practicable:**
**This year Last year**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact**
CC17a (Excel)
11/09/2022
39
## **Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||**97,317**|**896**|
||**-**|**-**|
||**97,317**|**896**|
CC17a (Excel)
11/09/2022
40
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
|**25.1 Please provide details of the charity's**
**exposure to credit risk (the risk of incurring a loss**
**due to a debtor not paying what is owed) , liquidity**
**risk (the risk of not being able to meet short term**
**financial demands) and market risk (the risk that**
**the value of an investment will fall due to changes**
**in the market) arising from financial instruments to**
**which the charity is exposed at the end of the**
**reporting period and explain how the charity**
**manages those risks.**
**25.2 Please give details of the amount of change in**
**the fair value of basic financial instruments**
**(debtors, creditors, investments (see section 11,**
**FRS 102 SORP)) measured at fair value through the**
**SoFA that is attributable to changes in credit risk.**|**Thisyear**
**Last**|**Thisyear**
**Last**|
|---|---|---|
||**The value of the small shareholding in quoted shares, shown in**
**this statement at their quoted value of £262, could fall with a**
**change in the quoted value. However the value of the holding is**
**small compared to total investments (which are cash based apart**
**from this). The market risk is therefore immaterial and does not**
**need to be managed.Debtors are low compared to cash based**
**investments held, therefore exposure to credit risk is minimal and**
**does not need to be managed.Due to the level of cash based**
**investments held there is considered to be no liquidity risk**|**As for current year**|
||||
||
**n/a**|**n/a**|
CC17a (Excel)
11/09/2022
41
CC17a (Excell
42
1110912022
## **Section C Notes to the accounts (cont)**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the**_
|**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**This year**
**Last year**|**This year**
**Last year**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
11/09/2022
43
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' f should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unre funds**_
|**_funds_**||||||||
|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|
|**General Fund**|**UR**|**Funding general activities**|**31,900**|**3,676**|**-5,175**|**80**|**-**|
|**Life Membership Fund**|**UR**|**Spreading the value of life membership**
**subscriptions over a number of years**|**495 **|**-**|**-**|**-80**|**-**|
|**Lucile Armstrong Memorial**
**Fund**|**R**|**Funding a project in memory of Lucile**
**Armstrong**|**869**|**9**|**-**|**-**|**20**|
|**Legacy and Major Donations**
**Fund**|**UR**|**Funding projects**|**20,527**|**100,122**|**-**|**-**|**-**|
|**Frank Flanagan Fund**|**UR**|**Funding projects**|**25,041**|**146**|**-**|**-**|**-**|
|**Summer School Fund**|**UR**|**Funding a Summer School**|**4,777**|**22**|**-**|**-**|**-**|
||||-|**-**|**-**|**-**|**-**|
||||-|**-**|**-**|**-**|**-**|
||||-|**-**|**-**|**-**|**-**|
||||-|**-**|**-**|**-**|**-**|
|**_Other funds_**|**N/a**|**N/a**|-|**-**|**-**|**-**|**-**|
|**Total Funds**|||**83,609**
|**103,975**|**- 5,175**|**-**|**20**|
CC17a (Excel)
11/09/2022
44
## _**figure below**_
## _**estricted**_
**Fund balances carried forward £ 30,481 415 898 120,649 25,187 4,799 - - - - - 182,429**
CC17a (Excel)
11/09/2022
45
**Section C Notes to the accounts (cont)**
**Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**from**
**predecessor**
**charity**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|**General Fund**|**UR**|**Funding general activities**|-|**3,825 **|-3,479|31,554|-|**31,900**|
|**Life Membership Fund**|**UR**|**Spreading the value of life membership**
**subscriptions over a number of years**|-|-|-|**495 **|-|**495**|
|**Lucile Armstrong Memorial**
**Fund**|**R**|**Funding a project in memory of Lucile**
**Armstrong**|-|**4**|**-**|**795**|**70**|**869**|
|**Legacy and Major Donations**
**Fund**|**UR**|**Funding projects**|-|**125 **|-|20,402|-|**20,527**|
|**Frank Flanagan Fund**|**UR**|**Funding projects**|-|150|-|24,891|-|**25,041**|
|**Summer School Fund**|**UR**|**Funding a Summer School**|-|24|-|4,753|-|**4,777**|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||-
|**4,128**|**- 3,479**|**82,890**|**70**|**83,609**|
CC17a (Excel)
11/09/2022
46
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
|**Thisyear**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**|
|Between unrestricted and
restricted funds|||
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
||||
## **Last year**
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**|
|---|---|---|
|Between unrestricted and
restricted funds|||
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
||||
## **27.4 Designated funds**
## **This year**
|**Planned use**|**Purpose of the designation**|**Amount**|
|---|---|---|
||||
||||
||||
||||
||||
||||
|**Lastyear**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
CC17a (Excel)
11/09/2022
47
**Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**FALSE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**|**£**|**£**|**£**|
|**Brenda Steventon**|**Governing document**|90|-|-|-|**90**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**|||||||
|||**Teaching at International Folk Dance Courses**|||||
||||||||
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **28.2 Trustees' expenses**
CC17a (Excel)
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48
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
|**No trustee expenses have been incurred (True or False)**||**_TRUE_**|
|---|---|---|
||||
|**Type of expenses reimbursed**|**This year**|**Last year**|
||**£**|**£**|
|**Travel**|-|-|
|**Subsistence**|-|-|
|**Accommodation**|-|-|
|**Other (please specify):**|-|-|
||-|-|
|**TOTAL**|-|
-|
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**FALSE**|**FALSE**|
|---|---|---|---|---|---|---|---|
|||||||||
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**
|
|**Mr N Heath**|**Husband of**
**Trustee Dalila**
**Heath**|**Franking was done for the**
**charity by the firm in which**
**Mr Heath is a retired partner**|**996**|**£**|**£**||**£**|
|||||||||
|||||||||
|||||||||
|||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
**Reimbursement at cost**
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
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## **Last year**
|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**FALSE**|**FALSE**|
|---|---|---|---|---|---|---|---|
|||||||||
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**
|
|**Mr N Heath**|**Husband of**
**Trustee Dalila**
**Heath**|**Franking was done for the**
**charity by the firm in which**
**Mr Heath is a retired partner**|**698**|**£**|**£**||**£**|
|||||||||
|||||||||
|||||||||
|||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
**Reimbursement at cost**
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
11/09/2022
50
**Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
CC17a (Excel)
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## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
|**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**|Charity Name
**The Society for International Folk Dancing**|Charity Name
**The Society for International Folk Dancing**|Charity Name
**The Society for International Folk Dancing**|
|---|---|---|---|
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||**31st December 2021**|**Charity no**
**(if any)**|**1189141**|
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||(remember to include the page numbers of additional sheets)|||
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2021 **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
- **Independent** I have completed my examination. I confirm that no material matters have
- **examiner's statement** come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
**Signed:** _Denis McCarthy_ **Date:** _01/08/22_ **Name: Relevant professional** _FCA_ **qualification(s) or body (if any): Address:** _46 Station Road, Alvechurch, B48 7SD_
1
**Oct 2018**
**IER**
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
None
2
**Oct 2018**
**IER**