Charity Registration Number: 1189923
## **QUBA MASJID AND EDUCATION CENTRE** Annual Report & Accounts for the year ended 31[st] July 2022
SMQ Accountancy and Management Consultancy Ltd, Crown House, North Circular Road, NW10-7PN
## **Reference and administrative details**
|Charity Registration No.|1189923|
|---|---|
|Principal addres|Unit C, Golden Crescent,
Hayes, UB3 1AQ|
|Trustees|Abdirahman Mohamed yusuf (Chairman)|
||Mataan Noh (Trustee)|
||Abdikarim Haji Ali (Trustee)|
||Said Khalif (Trustee)|
|Accountants|SMQ Accountancy and Management|
||Consultancy Ltd, Crown House, North|
||Circular Road, NW10-7PN|
|Principal Bankers|HSBC Bank|
1
## **Trustees’ Annual Report for the period**
**From 01/08/2021 Period start date To 31/07/2022 Period end date**
**Charity name: QUBA MASJID AND EDUCATION CENTRE Charity registration number: 1189923**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|CIO - FOUNDATION Registered 12 Jun 2020
and is a registered charity no 1189923. The
objectives for the Centre are as follow:
(a)The advancement of the Islamic religion
according to the Quran and Sunnah;
(b) The advancement of education in
compliance within Islamic education
according to
Quran and Sunnah, including academic
studies among the Muslim community;
(c) The promotion of religious harmony.|
|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|Quba masjid is now in the process of looking
at what services and projects the Muslim
population in
Hillingdon needs. As per our objects and
aims in the strategic plan we are in the
process of developing
or structures and programmes to suit the
needs of our community.
**Madrasah**(Islamic classes for children)
The Islamic classes for children continued
for these years.
Over that period, we had Children enrolled
around 300 who were taught the following
subjects:
· Quran studies
· Islamic studies
· Hadith (Sayings and actions of the prophet
Mohamad (SAW)
· Tahfiid (Qur’an Memorisation)
**Sisters’ classes**:
These classes have also continued in 2021-
2022.
These classes have also continued in our new
building where about 40 sisters meet once a
week on a Friday to
learn the following subjects:|
2
|||· Quran studies
· Islamic studies
· Islamic jurisprudence
· Hadith
· Tahfiid (Qur’an Memorisation)
**Youth Programmes**
The Programs which took place 2021 – 2022
included the following:
Sunday Programme which consists of:
- Talk.
-Lecture.
- Games.
- Refreshments.|
|---|---|---|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit.|Para 1.18|Yes|
## **Additional information (optional)** You may choose to include further statements where relevant about:
||SORP reference||
|---|---|---|
|Policy on grant making|Para 1.38|Quba Masjid and education centre is
mainly involved in collection and
distribution of funds. Funds are collected in
various congregation as well as individuals
donating funds on monthly basis. Donors
also donate based on various projects /
causes of charity and funds are then
distributed accordingly.|
## **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|Quba masjid is now in the process of looking
at what services and projects the Muslim
population in
Hillingdon needs. As per our objects and
aims in the strategic plan we are in the
process of developing
or structures and programmes to suit the
needs of our community.|
3
**Madrasah** (Islamic classes for children) The Islamic classes for children continued for these years. Over that period, we had Children enrolled around 300 who were taught the following subjects: · Quran studies · Islamic studies · Hadith (Sayings and actions of the prophet Mohamad (SAW) · Tahfiid (Qur’an Memorisation)
## **Financial Review**
|Review of the charity’s
financial position at the end
of the period|Para 1.21|Law applicable to charities in England and
Wales requires trustees to prepare financial
statements for each financial year which
gives a true and fair view of the charity’s
financial activities during the year and of its
financial position at the end of the year. In
preparing those financial statements, the
trustees are required to:
Select suitable accounting policies
and then apply them consistently.
Make judgements and estimates that
are reasonable and prudent;
State whether applicable accounting
standards and statements of
recommended practice have been
followed subject to any departures disclosed
and explained in the financial statements;
and
Prepare the financial statements on
the going concern basis unless it is
inappropriate to presume
that the charity will continue in business.
The trustees are responsible for keeping
accounting records which disclose with
reasonable accuracy at any time the
financial position of the charity and enable
them to ensure that the financial statements
comply with the Charities Act 1993. They are
also responsible for safeguarding the assets
of the charity and hence for taking
reasonable steps for the prevention and
detection of fraud and other irregularities.
During the year, charity received a total
donation including government grants (JRS
Furlough scheme) amounting to £356,839.
Total donations expenditure incurred were
£264,885, leaving a surplus of £91,955 in
total funds.
After the lifting off of covid restrictions, the
mosque has opened up and become fully
functional leading to increase in donations
by £155,212.|
|---|---|---|
4
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The trustees recognize the need to hold
reserves to ensure the continuation of our
work during unforeseen circumstances. Our
policy is to hold enough funds to meet
operating costs of the mosque for at least six
(6) months.|
|---|---|---|
|Amount of reserves held|Para 1.22|Total amount of reserves held during the
year is £2,370,854, of which £204,553 is
unrestricted funds, £91,501 as restricted
funds and £2,074,800 is buildings (part of
restricted funds)|
|Reasons for holding zero
reserves|Para 1.22|No such policy in place.|
|Details of fund materially in
deficit|Para 1.24|No fund deficit during the year.|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|Despite reduction in donation income, the
trustees are optimistic that the charity will
continue to operate, and they are of the
opinion to prepare accounts based on going
concern basis. The trustees have highlighted
that there are no such indication affecting
the charity’s going concern capability.|
|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**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 charity’s main sources of income are
donations by the Muslims of local
community, madrassa and fund-raising
activities. This year there was also income
from government grants as part of furlough
scheme for employees. All the fund raising
activities is carried out by staff, volunteers
and trustees.|
|A description of the principal
risks facing the charity|Para 1.46|The trustees have assessed the risks the
charity faces and have drawn up a matrix
which identifies major risk by areas of
activity, nature, likelihood of it occurring
and measures put in place to manage
them. The trustees revies such risks from
time to time.
The trustees are satisfied that sufficient
system is in place to manage such risks.|
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|The charity is governed by trust deed.|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|The charity is constituted as “Charitable
Incorporated Organization (CIO)”.|
|Trustee selection methods
including details of any
constitutional provisions e.g.
electionto post or name of|Para 1.25|Trustees are appointed by a resolution of the
trustees passed at a special meeting. The
trustees meet as and when required to
discuss the objectives ofthe charity and|
5
any person or body entitled to appoint one or more trustees
assess grant applications.
## **Reference and Administrative details**
|Charityname|QUBA MASJID AND EDUCATIONCENTRE|
|---|---|
|Other name the charity uses||
|Registered charitynumber|1189923|
|Charity’s principal address|Quba
Unit C
Golden Crescent
Hayes
UB3 1AQ|
|||
6
## **Names of the charity trustees who manage the charity**
|
|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**|
|---|---|---|---|---|
||Mataan Noh||Since 24.05.2012||
||Abdirahman
Mohamed Yusuf||Since 24.05.2012||
||Abdikarim Haji Ali||Since 02.05.2017||
||Said Khalif||Since 02.05.2017||
||||||
– Corporate trustees names of the directors at the date the report was approved **Director name**
**None**
Name of trustees holding title to property belonging to the charity
|**Trustee name**|**Dates acted if not for whole year **||
|---|---|---|
||||
|**None**|||
||||
||||
||||
||||
7
## **Funds held as custodian trustees on behalf of others**
Description of the assets **None** held in this capacity Name and objects of the **N/A** charity on whose behalf the assets are held and how this falls within the custodian charity’s objects
Details of arrangements for **N/A** safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|
|---|---|---|
|**Type of**
**adviser **
**Name**
**Address**|||
|**Independent**
**examiner**|SMQ Accountancy and
Management Consultancy
Ltd|Crown House, Suite 702, North Circular Road,
London, NW10 7PN.|
|**Name of chief executive or names of senior staff members (Optional information)**|||
||||
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
**N/A**
## **Other optional information**
**None**
8
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
|**Signature(s)**
**Full name(s)**
**Position (eg Secretary,**
**Chair, etc)**
**Date**
**Signature(s)**
**Full name(s)**
**Position (eg Secretary,**
**Chair, etc)**
**Date**|||
|---|---|---|
||Abdirahman Mohamed Yusuf||
||
Chairman||
||15/04/2023
Mataan Noh
Trustee
15/04/2023||
||15/04/2023||
9
## **Independent examiner’s report to the Trustees of QUBA MASJID AND EDUCATION CENTRE**
I report on the accounts of the charity for the year ended 31st July 2022, which are set out on pages 11 to 12.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility:
a) Examine the accounts (under section 145 of the 2011 Act; b) To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 2011 Act);
c) To state whether particular matters have come to my attention.
## **Basis of independents examiners Report:**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention:
(1) Which gives me reasonable cause to believe that in any material respect the requirements: a) to keep accounting records in accordance with section 140 of the 2011 Act; and b) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
(2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
S M Q Accountancy and Management Consultancy Ltd Crown House-Suite 702, North Circular Road, London NW10 7PN **Date: 15th April 2023**
10
||**Charity Name: QUBA MASJID AND EDUCATION CENTRE**|**Charity Name: QUBA MASJID AND EDUCATION CENTRE**|**Charity Name: QUBA MASJID AND EDUCATION CENTRE**|**Charity No**|1189923||
|---|---|---|---|---|---|---|
||Annualaccountsforthe period||||||
||Period start date|**01/08/2021**|**To**|Period end
date|**31/07/2022**||
||||||||
|**Section A**|**Statement of financial activities**||||||
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
JRS Furlough Income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Governance costs
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
**_Total_**
**_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||**Unrestricted**
**funds**
**Restricted income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|||||
|||**165,783**|**187,744**|**-**|**353,527**|198,315|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-||-|-|
|||3,312|-|-|3,312|70,472|
|||-|-|-|-|-|
|||**169,095**|**187,744**|**-**|**356,839**|268,787|
||||||||
|||-|88,006|-|88,006|105,408|
|||-|98,944|-|98,944|103,280|
|||77,935||-|77,935|31,592|
|||-|-|-|-|-|
|||77,935|186,950|-|264,885|240,280|
||||||||
|||91,160|795|-|91,955|£28,507|
|||-|-|-|-|-|
|||91,160|795|-|91,955|£28,507|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||91,160|795|-|91,955|£28,507|
||||||||
|||113,393|2,165,506|-|2,278,899|2,250,392|
|||204,553
|2,166,301|-|2,370,854|2,278,899|
|||-|||||
10/04/2023
11
## **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**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this year Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this year Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this year Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this year Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this year Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||34,638|2,074,800|-|2,109,438|2,126,391|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||34,638|2,074,800|-|2,109,438|2,126,391|
||||||||
|||-|-|-|-|-|
|||17,883|-|-|17,883|10,000|
|||-|-|-|-|-|
|||247,081|-|-|247,081|148,855|
|||264,964|-|-|264,964|158,855|
||||||||
|||3,547|-|-|3,547|6,347|
||||||||
|||261,417|-|-|261,417|152,508|
||||||||
|||296,054|2,074,800|**-**|2,370,854|2,278,899|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||296,054|2,074,800|-|2,370,854|2,278,899|
||||||||
|||-|||-|-|
|||-|2,166,301||2,166,301|2,165,506|
|||204,553||-|204,553|113,393|
||||||-|-|
|||204,553|2,166,301|-|2,370,854|2,278,899|
||||||||
|||Signature||Print Name||Date of
approval
dd/mm/yyyy|
|||||Abdirahman Mohamed Yusuf||15/04/2023|
||||||||
CC17a (Excel)
10/04/2023
12
## **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 the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going 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**
**----- Start of picture text -----**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes*
* -Tick as appropriate
No*
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.
**----- End of picture text -----**
|Yes*
No*
**1.4 Changes t**
No changes to a|**o accounting estimates**
ccounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).|**o accounting estimates**
ccounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).|
|---|---|---|
||
|* -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**
|Yes*
No*
No material prior
**_Please disclose_**
**_(i) the nature of_**
**_(ii) for each pri_**
**_amount of the c_**
**_affected; and_**
**_(iii) the amount_**
**_earliest prior pe_**|year erro|r have been identified in the reporting period (3.47 FRS 102 SORP).|
|---|---|---|
||
|* -Tick as appropriate|
||**_:_**
**_the prior_**
**_or period_**
**_orrection_**
**_of the co_**
**_riod pres_**|**_period error;_**
**_presented in the accounts, the_**
**_for each account line item_**
**_rrection at the beginning of the_**
**_ented in the accounts._**|
CC17a (Excel)
08/04/2023
13
## **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**
**----- Start of picture text -----**
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
**----- End of picture text -----**
CC17a (Excel)
08/04/2023
14
**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**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
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'.
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.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**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.
**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).
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.
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**
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**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
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 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.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
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.|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
|
|---|---|
15
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**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 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.
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.
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.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
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.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**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.
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.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments 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
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**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.
**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.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.|Yes
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
|
|---|---|
16
**----- Start of picture text -----**
The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
equivalents with a maturity date less than one year. These include cash on deposit and cash
Current asset investments
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
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
08/04/2023
17
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 165,783 187,744 - 353,527 198,315
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities 3,312 - - 3,312 70,473
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 169,095 187,744 - 356,839 268,788
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 169,095 187,744 - 356,839 268,788
Other information:
Some donations received are restrcted in nature (£152,000) +
All income in the prior year was unrestricted except for: Madressa income (£35,744) + JRS Furlough income related to
(please provide description and amounts) staff cost for charitable activities and raising of funds (£3,312).
Where any endowment fund is converted into income in the
N/A
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
N/A
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior N/A
year amounts)
**----- End of picture text -----**
CC17a (Excel)
08/04/2023
18
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
**This year Description £ Government grant 1** JRS Furlough Income 3,312 **Government grant 2** - **Government grant 3** - **Other** - **Total** 3,312 **Last year Description £ Government grant 1** JRS Furlough Income 70,472 **Government grant 2** - **Government grant 3** - **Other** - **Total** 70,472 **This year Last year** _**Please provide details of any unfulfilled conditions and other**_ **N/A N/A** _**contingencies attaching to grants that have been recognised in income.**_ **This year Last year** _**Please give details of other forms of**_ **N/A N/A** _**government assistance from which the charity has directly benefited.**_
CC17a (Excel)
08/04/2023
19
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
**----- Start of picture text -----**
This year Last year
£ £
Seconded staff - -
Use of property - -
Other - -
- -
This year Last year
Please provide details of the
accounting policy for the recognition
N/A N/A
and valuation of donated goods,
facilities and services.
Please provide details of any
unfulfilled conditions and other
contingencies attaching to resources N/A N/A
from donated goods and services not
recognised in income.
Please give details of other forms of
other donated goods and services not
N/A N/A
recognised in the accounts, eg
contribution of unpaid volunteers.
**----- End of picture text -----**
CC17a (Excel)
08/04/2023
20
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - 67,482 - 67,482 - 84,494 - 84,494
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
- 20,524 - 20,524 20,914 20,914
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 - 88,006 - 88,006 - 105,408 - 105,408
Expenditure on charitable activities:
Staff Cost - 75,351 - 75,351 - 74,974 - 74,974
Marketing / Design / Advertisement - - 120 120
Professional fee - - 4,580 4,580
Donations 8,845 8,845 - -
Building construction - -
Building repairs - 14,708 - 14,708 - 15,149 - 15,149
Legal fee - - - - - 8,442 - 8,442
Bank charges - 40 - 40 - 15 - 15
Total expenditure on charitable
activities - 98,944 - 98,944 - 103,280 - 103,280
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
**----- End of picture text -----**
21
## **TOTAL EXPENDITURE**
- 186,950 - 186,950 - 208,688 - 208,688
## **Other information:**
## **Analysis of expenditure on charitable activities**
|**Activity or programme**
Activity 1
Activity 2
Other
**Total**|**Activities**
**undertaken**
**directly**
**Grant**
**funding of**
**activities**
**Support**
**Costs**
**Total this**
**year**
**Activities**
**undertaken**
**directly**
**Grant**
**funding of**
**activities**
**Support**
**Costs**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
- - -
-
-
-
-
-
- - -
-
-
-
-
-
- - -
-
-
-
-
-
**This year**
**Last year**|
|---|---|
||- - -
-
-
-
-
-|
22
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**N/A**
**N/A**
**Total extrordinary items**
**Description**
**N/A**
**N/A**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -|
|---|---|
||- -|
CC17a (Excel)
08/04/2023
23
## **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.**_
**----- Start of picture text -----**
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
N/A
- - - - - -
- - - - - -
- - - - - -
- - - - - -
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 at period end
This year Last year
N/A £ £
- -
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
CC17a (Excel)
08/04/2023
24
## **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**
**----- Start of picture text -----**
Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
9,723 - - - 9,723
Staff costs
2,900 - - - 2,900
Accountancy fee
6,848 6,848
Light & Heat
691 691
Tel / Internet
Legal & Professional 39,879 39,879
Fees
711 - - - 711
Rates
3,098 3,098
Insurance
2,539 - - - 2,539
PPS
11,546 - - - 11,546
Depreciation
77,935 - - - 77,935
Total
**----- End of picture text -----**
## **Last year**
|**Raising funds**
**Activity 1**
**£**
**£**
Staff costs
9,674 -
Accountancy fee
2,950 -
Light & Heat
4,153 -
Tel / Internet
622 -
Legal & Professional
Fees
-
Rates
858 -
PPS
338 -
Depreciation
12,997 -
**Total**
31,592 -
**Support cost**
**(examples)**
**_Please provide details of the accounting policy_**
**_adopted for the apportionment of costs between_**
**_activities and any estimation techniques used to_**
**_calculate their apportionment._**|**Raising funds**
**Activity 1**
**£**
**£**
9,674 -
2,950 -
4,153 -
622 -
-
858 -
338 -
12,997 -|**Activity 2**
**Activity 3**
**Grand total**
**Basis of allocation**
**£**
**£**
**£**
**(Describe method)**
- - 9,674
- - 2,950
- - 4,153
- - 622
-
- - 858
- - 338
- - 12,997
- - 31,592
**The apportionment is on the basis of 62% charitable activities,**
**30% cost of fund raising activities and 8% governance costs.**|
|---|---|---|
||31,592 -||
CC17a (Excel)
08/04/2023
25
## **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**
**£**
**£**
1,200 1,200
- -
- -
1,000 1,750|
|---|---|
CC17a (Excel)
08/04/2023
26
## **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:**
**Last year:**
**Salaries and wages**
**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**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**|**This year**
**Last year**
**£**
**£**
116,164 116,000
5,369 4,927
-
- -
121,533 120,927
**None**
**None**|
|---|---|
_**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.**_
|**Band**
**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.**
**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**
**£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**|**This year**
**Last year**
- -
- -
- -
- -
- -
**This year**
**Last year**
**£**
**£**
- -
**None**
**Number of employees**|
|---|---|
27
**11.2 Average head count in the year**
**The parts of the charity in which the employees work**
**----- Start of picture text -----**
This year Last year
Number Number
Fundraising 1 1
Charitable Activities 5 5
Governance 1 1
Other - -
Total 7 7
**----- End of picture text -----**
## **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**
**Please state the legal authority or**
**reason for making the payment**|**This year**
**Last year**
**This year**
**Last year**|
|---|---|
|**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**This year**
**Last year**
**£**
**£**
- -|
|---|---|
28
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**Please state the accounting policy for any redundancy or**
**termination payments**
**The extent of redundancy funding at the balance sheet date**
**The nature of the payment (cash, asset**
**etc.)**
**Total amount of payment**|**This year**
**Last year**
**£**
**£**
- -
**This year**
**Last year**
**£**
**£**
- -|
|---|---|
CC17a (Excel)
08/04/2023
29
## **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.**_
**This year Last year £ £ Amount of contributions recognised in the SOFA as an expense** - - **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 N/A 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 N/A 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 N/A 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 N/A has been determined. If this is different for last year, provide details**
CC17a (Excel)
08/04/2023
30
## **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)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
**----- End of picture text -----**
_**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**||
|---|---|
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**
None during the year
**Purpose**
**Names of institution**
**_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._**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
31
## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
**----- End of picture text -----**
## _**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**||
|---|---|
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_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._**
**Names of institution**
**Purpose**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
32
## **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**
|||**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Office**
**Equipments**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|---|
|At the beginning of the year||2,100,000|-|30,034|88,673|2,218,707|
|Additions||-|-|7,193|-|7,193|
|Revaluations||-|-|-|-|-|
|Disposals||-|-|-|-|-|
|Transfers *||-|-|-|-|-|
|At end of the year||2,100,000|-|37,227|88,673|2,225,900|
|**14.2 Depreciation and impairments**|||||||
||****Basis**|SL (2% Straight
Line on building
element)|SL or RB|RB|RB|SL or RB|
||**** Rate**|||25%|25%||
||||||||
|At beginning of the year||12,600|-|17,203|62,513|92,316|
|Disposals||-|-|-|-|-|
|Depreciation||12,600|-|5,006|6,540|24,146|
|Impairment||-|-|-|-|-|
|Transfers*||-|-|-|-|-|
|At end of the year||25,200|-|22,209|69,053|116,462|
|**14.3 Net book value**|||||||
|Net book value at the beginning of the|year|2,087,400|-|12,831|26,160|2,126,391|
|Net book value at the end of the year||2,074,800|-|15,018|19,620|2,109,438|
||||||||
**NB:Land and Building apportioned on the basis of 70% land and 30% building Building element depreciated over 2% p.a over a period of 50 years.**
33
## **14.4 Impairment**
**----- Start of picture text -----**
This year: Please provide a description of the events and circumstances that
N/A
led to the recognition or reversal of an impairment loss.
Last year: Please provide a description of the events and circumstances that
N/A
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 N/A N/A
the name of independent valuer, if applicable N/A N/A
the methods applied and significant assumptions N/A N/A
the carrying amount that would have been recognised had the assets been - -
carried under the cost model.
14.6 Other disclosures
This year Last year
£ £
(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.
(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.
**----- End of picture text -----**
_* 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._
34
**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**
|||**Research &**
**development**
**£**|**Research &**
**development**
**£**|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**||
|---|---|---|---|---|---|---|---|---|---|
|At beginning of the year||||-||-|-|-||
|Additions||||-||-|-|-||
|Disposals||||-||-|-|-||
|Revaluations||||-||-|-|-||
|Transfers *||||-||-|-|-||
|At end of the year||||-||-|-|-||
|**15.2 Amortisation and**|**impairments**|||||||||
||****Basis**|SL|or RB||SL or RB||SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
||**** Rate**|||||||||
|||||||||||
|At beginning of the year||||-||-|-|-||
|Disposals||||-||-|-|-||
|Amortisation||||-||-|-|-||
|Impairment||||-||-|-|-||
|Transfers*||||-||-|-|-||
|At end of year||||-||-|-|-||
|**15.3 Net book value**||||||||||
|Net book value at the beginning||||-||-|-|-||
|of the year||||||||||
|Net book value at the end of the||||-||-|-|-||
|year||||||||||
## **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**_
35
## **15.5 Impairment**
**----- Start of picture text -----**
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.
15.6 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
the carrying amount that would have been recognised
had the assets been carried under the cost model.
15.7 Other disclosures
(i) If your intangible asset was acquired by way of grant,
provide value on initial recognition and carrying amount
of the asset.
(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.
(iii) Please provide the amount of contractual
commitments for the acquisition of intangible assets.
(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.
(vi) For any material intangible assets, please provide a
description, its carrying amount and any remaining
amortisation period.
**----- End of picture text -----**
_* 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._
36
## **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**|**This year**|||**Last year**||
|---|---|---|---|---|---|---|---|---|---|
|**(i) Explain the nature and scale of**
**heritage assets held.**||||**N/A**||||**N/A**||
|**(ii) Explain the policy for the**||||||||||
|**acquisition, preservation,**
**management and disposal of heritage**||||**N/A**||||**N/A**||
|**assets.**||||||||||
|**16.2 Cost or valuation**||||||||||
|||**Heritage**
**1**
**£**|**asset**|
**Heritage asset**
**2**
**£**||
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**|
**Total**
**£**||
|At beginning of the year|||-||-|-|-|-||
|Additions|||-||-|-|-|-||
|Disposals|||-||-|-|-|-||
|Revaluations|||-||-|-|-|-||
|Transfers *|||-||-|-|-|-||
|At end of the year|||-||-|-|-|-||
|**16.3 Depreciation and impairments**||||||||||
||****Basis**||||||||Straight Line
("SL") or
Reducing
Balance|
||**** Rate**|||||||||
|||||||||||
|At beginning of the year|||-||-|-|-|-||
|Disposals|||-||-|-|-|-||
|Depreciation|||-||-|-|-|-||
|Impairment|||-||-|-|-|-||
|Transfers*|||-||-|-|-|-||
|At end of year|||-||-|-|-|-||
|**16.4 Net book value**||||||||||
|Net book value at the beginning|of the||-||-|-|-|-||
|year||||||||||
|Net book value at the end of the year|||-||-|-|-|-||
37
## **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**|
|---|---|
38
## **16.9 Five year summary of heritage assets transactions**
**----- Start of picture text -----**
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 - - - - -
**----- End of picture text -----**
CC17a (Excel)
08/04/2023
39
## **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)**
|**Cash & cash**
**equivalents**
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
-
***Please specify additions resulting from**
**acquisitions through business combinations, if**
**any.**|**Cash & cash**
**equivalents**
-
-
-
-
-
-
-|
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investments**
**Other**
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|
|---|---|---|
||-|- - - - -|
||||
_**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**
**Other investments**
**Total**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Listed investments**|-
-
-
-
**Cost less impairment**
- -
**Fair value at year end**
**£**
-
**£**
-
-
-|
|---|---|
||-
-
-|
**Last year: Analysis of investments**
**Cash or cash equivalents Listed investments Investment properties Social investments Other investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||**Fair**|**value**|**at**|**year**|**end**||**Cost**|**less**|**impairment**||
||||**£**||||||**£**||
|||||||-||||-|
|||||||-||||-|
|||||||-||||-|
|||||||-||||-|
|||||||-||||-|
|||||||-||||-|
|||||||||||-|
40
## **17.3 If your charity holds investment properties, please complete the following note:**
||**This year**|**Last year**|
|---|---|---|
|**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**|N/A|N/A|
|**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**|N/A|N/A|
|**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or**
**disposal proceeds**|
N/A|N/A|
|**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**|N/A|N/A|
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Total**
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**|-
**Last year**
-
-
-
**This year**
-
-
-
-
-
-
**£**
**£**|
|---|---|
||-
-|
## **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**|N/A
N/A
N/A
N/A
N/A
N/A
**This year**
**Last year**|
|---|---|
41
## **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.**
**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**
**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.**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**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)._**|**_Total_**
**_Description_**
**N/A**|**This year £**
**Last year £**
- -
- -
- -
- -|
|---|---|---|
|||- -|
||
N/A
N/A
N/A
N/A
N/A
**N/A**
**_Total_**
N/A
N/A
N/A
**This year**
N/A
**This year**
**_Description_**|**This year £**
**Last year £**
- -
- -
- -|
|||- -|
|||N/A
N/A
N/A
N/A
N/A
**Last year**
N/A
**Last year**
N/A
N/A
N/A|
CC17a (Excel)
08/04/2023
42
## **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.**
|**18.1 Please state the carrying amount of stock and work in progress analysed between**
**activities.**|**unt of stock and work in progress analysed between**|**unt of stock and work in progress analysed between**|
|---|---|---|
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**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_**
- - - - -
**Work in**
**progress**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**This year**
**Last year**
**£**
**£**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
**Work in**
**progress**
**Stock**
**Donated goods**||
||-|- - - -|
|||- - - -
**This year**
**Last year**
**£**
**£**|
CC17a (Excel)
08/04/2023
43
## **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**
**£**
**£**
- -
- -
17,883 10,000|
||17,883 10,000|
**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)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|
|---|---|
||- -|
CC17a (Excel)
08/04/2023
44
## **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**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
- - - -
- - - -
- - - -
- - - -
- - - -
1,347 1,647 - -
2,200 4,700 - -
**Amounts falling due within**
**one year**
**Amounts falling due after**
**more than one year**|
|---|---|
||3,547
6,347
- -|
## **20.2 Deferred income**
|**20.2 Deferred income**||
|---|---|
|**_Please explain the reasons why income is deferred._**
**_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**
**_Please complete this note if the charity has deferred income._**
**This year**
**_N/A_**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
**Last year**
**_N/A_**|
||- -|
CC17a (Excel)
08/04/2023
45
## **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.**
**Amounts added in current period**
**Amounts charged against the provision in the current**
**Unused amounts reversed during the period**
**Balance at the start of the reporting period**
**Balance at the end of the reporting period**|
**period**
**_N/A_**
**_N/A_**
**_N/A_**
**_N/A_**
**_N/A_**
**This year**
**This year**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-|
|---|---|---|
|||-
-|
|||**_N/A_**
**_N/A_**
**_N/A_**
**_N/A_**
**_N/A_**
**Last year**
**Last year**|
CC17a (Excel)
08/04/2023
46
## **Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**This year Last year 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** _**N/A N/A**_ **example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged** _**N/A N/A**_ **as security and the terms and conitions related to its pledge should be given here.**
CC17a (Excel)
08/04/2023
47
**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**
**----- Start of picture text -----**
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
N/A N/A
Last year
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
N/A N/A
**----- End of picture text -----**
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
## **This year**
|**This**|**year**||||||
|---|---|---|---|---|---|---|
|||**Description**|**of**|**item**|**Estimate**|**of financial effect**|
||||||||
|||**N/A**||||**_N/A_**|
||||||||
||||||||
|**Last**|**year**||||||
|||**Description**|**of**|**item**|**Estimate**|**of financial effect**|
||||||||
|||**N/A**||||**_N/A_**|
||||||||
||||||||
## **23.4 Other disclosures for contingent assets and/or liabilities**
**Please provide the following information where practicable:**
|**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**|
**_N/A_**
**_N/A_**
**_N/A_**
**_N/A_**
**This year**
**Last year**|
|---|---|
CC17a (Excel)
08/04/2023
48
**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**
**£**
**£**
- -
- -
247,079 148,854
- -|
||247,079 148,854|
CC17a (Excel)
08/04/2023
49
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**This year Last year 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** N/A N/A **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,** N/A N/A **FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
CC17a (Excel)
08/04/2023
50
## **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**|N/A
N/A
**This year**
**Last year**
N/A
N/A|
|---|---|
CC17a (Excel)
08/04/2023
51
**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' 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**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Donation UR 113,393 169,095 (77,935) - - 204,553
Donation R 78,106 187,744 (174,350) - 91,501
Buildings R 2,087,400 - (12,600) - - 2,074,800
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 2,278,899 356,839 (264,885) - - 2,370,854
**----- End of picture text -----**
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## **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**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Donation UR 113,301 31,684 (31,592) - - 113,393
Donation R 37,091 237,104 (196,089) - 78,106
Buildings R 2,100,000 - (12,600) - - 2,087,400
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 2,250,392 268,788 (240,281) - - 2,278,899
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
|**This year**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to income,**|**Amount**
|
||**legal power for its conversion**||
|Between unrestricted and|||
|restricted funds|**None**||
|Between endowment and|||
|restricted funds|**None**||
|Between endowment and|||
|unrestricted funds|**None**||
||||
## **Last year**
|**Last year**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to income,**|**Amount**
|
||**legal power for its conversion**||
|Between unrestricted and
restricted funds|**None**||
|Between endowment and|||
|restricted funds|**None**||
|Between endowment and|||
|unrestricted funds|**None**||
||||
## **27.4 Designated funds**
## **This year**
|**Planned use**|**Purpose of the designation**|**Amount**|
|---|---|---|
||||
||||
||||
||||
||||
||||
|**Last year**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
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**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)**
**----- Start of picture text -----**
TRUE
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_**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)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
**Amounts paid or benefit value**|
|---|---|
_**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.**_
## **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)**
**TRUE**
_**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)**
**_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._**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
**Amounts paid or benefit value**|
|---|---|
55
## **28.2 Trustees' expenses**
_**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".**_
**----- Start of picture text -----**
No trustee expenses have been incurred (True or False) TRUE
This year Last year
Type of expenses reimbursed
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -
**----- End of picture text -----**
**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**
|**This year**|**This year**|**This year**|**This year**||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|**There have been no related party transactions in the reporting**||||**period (True**|**or False)**||||**_TRUE_**||
||||||||||||
|||||||||||**Amounts**|
|**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**|||**written off**
**during**
**reporting**
|
|||||||||||**period**|
|||||**£**||**£**|**£**|||**£**|
||||||||||||
||||||||||||
||||||||||||
||||||||||||
_**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.**_
_**For any related party, please provide details of any guarantees given or received.**_
56
## **Last year**
**----- Start of picture text -----**
There have been no related party transactions in the reporting period (True or False) TRUE
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad debts
Amount during
or related party to charity transaction(s) period end at period end
reporting
period
£ £ £ £
**----- End of picture text -----**
_**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.**_
_**For any related party, please provide details of any guarantees given or received.**_
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**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.**
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