## Trustees’ Annual Report for the period
From 01 April 2024 Period start date To 31 March 2025 Period end date
Charity name: Les Alden Foundation
Charity registration number: 1190114
## Objectives and Activities
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The objective of the Les Alden Foundation
is to relieve poverty in
Worthing either directly or indirectly. Direct
objectives including collecting, storing and
redistributing free school uniforms or
setting up a food bank.
Indirect action including the signposting of
donors of money, time or skills to
local groups who support with relieving the
poverty of local residents.|
|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|The main activities of the Les Alden
Foundation include the following projects:
Worthing Food Foundation - provision of
emergency grocery supplies to local
residents who are unable to afford
groceries for themselves.
Worthing Vegan Foodbank - provision of
emergency vegan grocery supplies to local
residents who are unable to afford vegan
groceries for themselves.
Benefit advice and support - provision
of benefit and financial support from Benefit
Advice worker who works
across all our projects.|
|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 they have regard
to the guidance issued by the Charity
Commission on public benefit.
The Les Alden Foundation provides benefit
to any Worthing resident to prevent or
alleviate the impact of poverty.|
|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:|
|---|---|---|
||SORP reference||
|Policy on grant making|Para 1.38|The Les Alden Foundation does not make
any grants|
|||The Les Alden Foundation does not|
|Policy on social investment
including program related
investment|Para 1.38|undertake any social investments.|
|---|---|---|
|Contribution made by
volunteers|Para 1.38|The Les Alden Foundation is run and
supported by volunteers who carry out the
vast majority of the activities. However, in
accordance with the SORP, the value of
these services has not been
included in these financial statements as
they cannot be reliably measured.|
|Other||N/A|
## 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|Main achievements
Worthing Food Foundation – continued
provision of emergency grocery supplies
through the year to local residents who are
unable to afford
groceries for themselves.
Worthing Vegan Foodbank – continued
provision of emergency vegan grocery
supplies through the year to local residents
who are unable to afford vegan groceries
for themselves.
The provision of emergency grocery
supplies provides an immediate benefit
to those supported, enabling a healthier
diet, in turn reducing the health inequalities
and general impact upon society.
In line with a core service review in January
2024, expansion of our emergency food
provision was highlighted. Setting up
emergency food supplies to those hard-to-
reach families was identified. Working in
conjunction with WSCC Early Years
Service we provide emergency food
supplies for distribution by staff at the
WSCC Footprints Children and Family
Centre in Worthing.
Benefit advice and support - provision of
benefit and financial support enables all
those who use our projects to claim and
receive all the financial support available to
them. Many have been able to address
long standing debt issues, been able to
seek voluntary or paid work, seek help for
health issues.|
Additional information (optional)
## You may choose to include further statements where relevant about:
|
Achievements against
objectives set|
Para 1.41|
N/A|
|---|---|---|
|Performance of fundraising
activities against objectives
set|Para 1.41|N/A|
|Investment performance
against objectives|Para 1.41|N/A|
|Other||N/A|
## Financial Review
|Financial Review|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21|The year-end balance £26,305.43|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The policy is to hold one-month current
running costs|
|Amount of reserves held|Para 1.22|£6,300.00|
|Reasons for holding zero
reserves|Para 1.22|N/A|
|Details of fund materially in
deficit|Para 1.24|N/A|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|N/A|
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|
Grants from local government
Grants from local and national charities
Fundraising activities including sponsorship
from local companies, campaigns for
specific events i.e.
Christmas, school holidays and Easter
Regular donations from local residents|
|---|---|---|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|N/A|
|A description of the principal
risks facing the charity|Para 1.46|Going forward, the increased costs of
energy and groceries for individuals and
families we support will likely lead to
increased demand for food support.
Coupled with reduced council and
government funding, and a more
competitive charitable funding landscape,
this means that the charity faces a more
uncertain future.|
|Other||N/A|
## Structure, Governance and Management
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|Trust deed|
|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|Nominations sought from volunteer body
along with recommendations from trustees
as to skills and experience needed for new
trustees.
Discussion at trustee meeting followed by
trustee confirmation of new trustee.|
## Additional information (optional) You may choose to include further statements where relevant about:
|
Policies and procedures
adopted for the induction
and training of trustees|
Para 1.51|
N/A|
|---|---|---|
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|N/A|
|Relationship with any
related parties|Para 1.51|N/A|
|Other||N/A|
## Reference and Administrative details
|Charity name|Les Alden Foundation|
|---|---|
|Other name the charity uses|Worthing Food Foundation, Worthing Vegan Food Bank|
|Registered charity number|1190114|
|Charity’s principal address|42 Malthouse Close,
Sompting,
Lancing West Sussex
BN 15 OEF|
## Names of the charity trustees who manage the charity
|1
2
3
4
5
6
7
8|Trustee name|Office (if any)|Dates acted if not for whole
year|Name of person (or body) entitled to
appoint trustee (ifany)|
|---|---|---|---|---|
||Rev Pamela Ann
Alden||||
||Alexandra Bryson||||
||Sarah Dickinson||||
||Fiona Caroline
Elizabeth
Gallagher||||
||Matthew John
Rowntree Potter||||
||Susan Turley|Chair|||
||Ella Turner||||
||||||
– Corporate trustees names of the directors at the date the report was approved Director name N/A
## Name of trustees holding title to property belonging to the charity
|Trustee name|Dates acted if not for whole year||
|---|---|---|
|N/A|||
||||
||||
||||
||||
||||
## Funds held as custodian trustees on behalf of others
|Description of the assets
held in this capacity|N/A|
|---|---|
|Name and objects of the
charity on whose behalf the
assets are held and how this
fall within the custodian
charity’s objects|N/A|
|Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own
assets|N/A|
## Additional information (optional)
Names and addresses of advisers (Optional information)
|Type of|Name|Address|
|---|---|---|
|adviser|||
Name of chief executive or names of senior staff members (Optional information)
## Exemptions from disclosure
Reason for non-disclosure of key personnel details
None
## 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)
Full name(s)
Position (eg Secretary,
Chair, etc)
Date|||
|---|---|---|
||||
||Susan Elizabeth Turley|Fiona Caroline Elizabeth Gallagher|
||||
||Chair|Trustee|
||12thMay 2025||
||12thMay 2025||
## Les Alden Foundation Trial Balance
As of March 31, 2025
|Co-Operative Bank Current account
Co-Operative Bank Deposit account
Sundry Debtors
Misc. Creditors
Payroll Liabilities:HMRC
VAT Control
Retained Earnings
Donations and legacies
Donations and legacies:- Christmas Donations
Donations and legacies:- Vegan Bank Donations
Grants
Grants:- Energy
Interest Received
Delivery Costs
General Supplies
General Supplies:- Discounts & Vouchers
General Supplies:- Fuel Vouchers
General Supplies:- Vegan Bank Food
General Supplies:- Vouchers bought
Packaging
Advertising/Promotional
Charitable Contributions
Computer Costs
Donation site fees
Employee Expenses:- Employers Pension Cost
Employee Expenses:- Outreach Officer Costs
Employee Expenses:- Wages
Insurances
Other Professional Services
Phone Costs
Premises Costs:- Rental Charge EWBC
Premises Costs:- Rental Charge St Botolph's Church
Premises Costs:Premises repairs and sundries
Printing, Postage and Stationery
Travel and Accommodation
Waste and Recycling
TOTAL|Debit
Credit
1,821.35
25,000.00
248.23
435.88
377.23
0
48.96
92,017.18
35,981.48
15,344.79
120.00
18,000.00
775.00
729.45
1,465.31
65,576.22
442.98
775.00
21,264.32
5,760.00
1,487.99
198.28
92.95
997.96
567.97
1,125.48
1,446.13
28,749.96
367.88
178.94
103.33
2,494.98
2,750.00
431.27
67.89
408.33
795.26
£ 164,223.99 £ 164,223.99|
|---|---|
Monday, Apr 14, 2025 02:32:44 pm GMT+1 - Accrual Basis
|Les Alden Foundation|Les Alden Foundation|CharityNo||||
|---|---|---|---|---|---|
|||CompanyNo||||
|Annual accounts for theperiod||||||
|Period start date|4/1/2024|To|Period end
date|3/31/2025||
Section A Statement of financial activities (including summary income and expenditure account)
|expenditure account)|||||||
|---|---|---|---|---|---|---|
|Recommended categories by activity
Guidance Note
Income (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
Total
S07
Expenditure (Notes 6)
Expenditure on:
Raising funds
S08
Charitable activities
S09
Separate material expense item
S10
Other
S11
Total
S12
S13
Tax payable
S14
S15
Net gains/(losses) on investments
S16
Net income/(expenditure)
S17
Extraordinary items
S18
Transfers between funds
S19
S20
Other gains/(losses)
S21
Net movement in funds
S22
Reconciliation of funds:
Total funds brought forward
S23
Total funds carried forward
S24
Net income/(expenditure) before tax for the
reporting period
Net income/(expenditure) after tax before
investment gains/(losses)
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the
charity’s own use|£
£
£
F01
F02
F03
Unrestricted
funds
Restricted
income funds
Endowment
funds|||Total funds
£
£
F04
F05
Prior year
funds|||
||70,221|-|-||70,221|229,696|
||-|-|-||-|-|
||-|-|-||-|-|
||729|-|-||729|802|
||-|-|-||-|-|
||-|-|-||-|-|
||70,951|-|-||70,951|230,497|
||||||||
||766|-|-||766|1,182|
||135,896|-|-||135,896|169,153|
||||||||
||-|-|-||-|-|
||136,662|-|-||136,662|170,335|
||||||||
||- 65,712|-|-||- 65,712|60,163|
||-|-|-||-|-|
||- 65,712|-|-||- 65,712|60,163|
||-|-|-||-|-|
||- 65,712|-|-||- 65,712|60,163|
||-|-|-||-||
||-|-|-||-|-|
||||||||
||-|-|-||-|-|
||-|-|-||-|-|
||- 65,712|-|-||- 65,712|60,163|
||||||||
||-|-|-||-|31,855|
||- 65,712|-|-||- 65,712|92,018|
Charity Name
Charity No Company No
## Section B Balance sheet
|Guidance Note
Fixed assets
Intangible assets (Note 15)
B01
Tangible assets (Note 14)
B02
Heritage assets (Note 16)
B03
Investments (Note 17)
B04
Total fixed assets
B05
Current assets
Stocks (Note 18)
B06
Debtors (Note 19)
B07
Investments (Note 17.4)
B08
Cash at bank and in hand (Note 24)
B09
Total current assets
B10
B11
Net current assets/(liabilities)
B12
Total assets less current liabilities
B13
B14
Provisions for liabilities
B15
Total net assets or liabilities
B16
Funds of the Charity
Endowment funds (Note 27)
B17
B18
Unrestricted funds
B19
Revaluation reserve
B20
Fair value reserve
B21
Total funds
B22
Creditors:amounts falling due within one
year (Note 20)
Creditors:amounts falling due after one
year (Note 20)
Restricted income funds(Note 27)|**£**
**£**
F01
F02
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**|**£**
**£**
F01
F02
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**|**£**
**£**
F03
F04
**Endowment**
**funds**
**Total this**
**year**|**£**
**£**
F03
F04
**Endowment**
**funds**
**Total this**
**year**|**£**
F05
**Total last**
**year**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||297|-|-|297|912|
||-|-|-|-|-|
||26,821|-|-|26,821|93,699|
||27,119|-|-|27,119|94,611|
|||||||
||813|-|-|813|2,594|
|||||||
||26,305|-|-|26,305|92,017|
|||||||
||26,305|-|-|26,305|92,017|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||26,305|-|-|26,305|92,017|
|||||||
||-|||-
-
26,305
-|-|
|||-|-||-|
||26,305||||92,017|
|||||||
|||||||
||26,305|-|-|26,305|92,017|
The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
|Signed by one or two trustees/directors on behalf of all the
trustees/directors|Print Name|Date of
approval
dd/mm/yyyy|
|---|---|---|
||||
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|Signature of director authenticating accounts being sent to
Companies House|Signature|Date
dd/mm/yyyy|
|---|---|---|
||||
|||Print name|
CC17a (Excel)
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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* ü preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
- • and with* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
## 1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:
An explanation as to those factors that support 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
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.
|Yes*
No*|ü||* -Tick as appropriate|
|---|---|---|---|
||ü|||
## Please disclose:
(i) the nature of the change in accounting policy;
(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and
CC17a (Excel)
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5
(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.
## 1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
Yes* ü * -Tick as appropriate No* ü
## Please disclose:
(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.
## 1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
Yes* ü No* ü * -Tick as appropriate
## Please disclose:
(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.
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CC178 (Excell
0910112025
Section C Notes to the accounts (cont)
|Note 2 Accounting policies||
|---|---|
|This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or||
|additional policy has been adopted then this is detailed in the box below.||
|2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING||
|PRACTICE||
|Please provide a description of||
|the nature of each change in||
|accounting policy||
|Reconciliation of funds per previous GAAP to funds determined under FRS 102||
|Start of period End of period||
|£|£|
|Fund balances as previously||
|stated||
|Adjustments:||
|Fund balance as restated||
|Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102||
|End of period||
||£|
|Net income/(expenditure) as previously stated||
|Adjustments:||
|Previous period net income/(expenditure) as||
|restated||
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Section C Notes to the accounts (cont)
|Note 2 Accounting policies
2.2 INCOME
Recognition of income
These are included in the Statement of Financial Activities (SoFA) when:
Offsetting
Grants and donations
Legacies
Government grants
The charity has received government grants in the reporting period
Donated goods
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources;
· the monetary value can be measured with sufficient reliability.
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 are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
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.
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.
Contractual income and
performance related grants
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
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.
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.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
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.
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 value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|---|
||ü|||
||Yes*
No*
N/a*|||
||ü|||
||Yes*
No*
N/a*|||
||ü|||
||Yes*
No*
N/a*|||
||||ü|
||Yes*
No*
N/a*|||
||||ü|
||Yes*
No*
N/a*|||
||ü|||
||Yes*
No*
N/a*|||
||ü|||
||Yes*
No*
N/a*|||
||||ü|
||Yes*
No*
N/a*|||
||||ü|
||Yes*
No*
N/a*|||
||||ü|
||Yes*
No*
N/a*|||
||||ü|
||Yes*
No*
N/a*|||
||||ü|
||Yes*
No*
N/a*|||
||||ü|
||Yes*
No*
N/a*|||
||||ü|
||Yes*
No*
N/a*|||
||||ü|
||Yes*
No*
N/a*|||
|||ü||
||Yes*
No*
N/a*|||
||ü|||
CC17 FRS 102 SORP
09/01/2025
9
Income from interest, This is included in the accounts when receipt is probable and the amount receivable can royalties and dividends be measured reliably. Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations subscriptions 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. Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition claims criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. This includes any realised or unrealised gains or losses on the sale of investments and Investment gains and losses any gain or loss resulting from revaluing investments to market value at the end of the year. 2.3 EXPENDITURE AND LIABILITIES
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 Liability recognition obligation can be measured with reasonable certainty. Governance and support Support costs have been allocated between governance costs and other support. costs 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. Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of conditions 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 Where there are no conditions attaching to the grant that enables the donor charity to performance conditions realistically avoid the commitment, a liability for the full funding obligation must be recognised. 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 A liability is measured on recognition at its historical cost and then subsequently Provisions for liabilities measured at the best estimate of the amount required to settle the obligation at the reporting date The charity accounts for basic financial instruments on initial recognition as per Basic financial instruments paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. 2.4 ASSETS Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least use by charity They are valued at cost. The depreciation rates and methods used are disclosed in note 14. The charity has intangible fixed assets, that is, non-monetary assets that do not have Intangible fixed assets 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 15. 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 Heritage assets maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16.
They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are Investments valued at initially at cost and subsequently at fair value (their market value) at the year end The same treatment is applied to unlisted investments unless fair value cannot be
|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|
|ü|||
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
|ü|||
|Yes*
No*
N/a*|||
|ü|||
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
|ü|||
||||
||||
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
CC17 FRS 102 SORP
09/01/2025
10
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
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.
Stocks and work in progress
Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors (including trade debtors and loans receivable) are measured on initial Debtors 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 investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.
Current asset investments
They are valued at fair value except where they qualify as basic financial instruments.
|||ü|
|---|---|---|
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
|||ü|
|Yes*
No*
N/a*|||
|||ü|
POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE
CC17 FRS 102 SORP
09/01/2025
11
Section C Notes to the accounts (cont)
|Section C Notes to the accounts (cont)|Notes to the accounts (cont)|Notes to the accounts (cont)|Notes to the accounts (cont)|Notes to the accounts (cont)|Notes to the accounts (cont)|Notes to the accounts (cont)|
|---|---|---|---|---|---|---|
|Note 3 Income
Analysis of income
Total funds
Prior year
£
£
Donations andgifts
52,221 - - 52,221 91,278
Gift Aid
- - - - -
Legacies
- - - - -
18,000 - - 18,000 138,418
- - - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - - -
Total70,221 - - 70,221 229,696
- - - - -
- - - - -
- - - - -
Other
- - - - -
Total- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
Total- - - - -
Interest income
729 - - 729 802
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
Total729 - - 729 802
- - - - -
- - - - -
- - - - -
- - - - -
Total- - - - -
Other:
Conversion of endowment funds into income
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
Total- - - - -
TOTAL INCOME
70,951 - - 70,951 230,497
Other information:
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Donations and
legacies:
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Charitable
activities:
Other trading
activities:
Income from
investments:
Separate
material item
of 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|Income
Analysis of income
Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds||||||
||Donations andgifts
|52,221|-|-|52,221|91,278|
||Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|18,000|-|-|18,000|138,418|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|-|
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other|-|-|-|-|-|
||Total|70,221|-|-|70,221|229,696|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||Total|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||Total|-|-|-|-|-|
||||||||
||Interest income|729|-|-|729|802|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||Total|729|-|-|729|802|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||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|-|-|-|-|-|
||||||||
|||70,951|-|-|70,951|230,497|
||||||||
|All income in the prior year was unrestricted except for: (please
provide description and amounts)|||||||
|Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the prior
period, please give the reason for the conversion.|||||||
||||||||
||||||||
||||||||
||||||||
|Within the income items above the following items are material:
(please disclose the nature, amount and any prior year amounts)|||||||
CC17 (E
l)
09/01/2025
12
This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up). Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).
CC17 (E l)
09/01/2025
13
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|Description
This year
£|Description
This year
£|Description
This year
£|
|---|---|---|---|
||West Sussex CountyCouncil||18,000|
||||-|
||||-|
||||-|
||Total
Description||18,000|
||||Last year
£|
||National LotteryCommunityFund||70,000|
||West Sussex CountyCouncil||9,993|
||WorthingBorough Council HSF||55,328|
||Adur DC||2,662|
|||||
|Hussky Energy|||435|
|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.|Total 138,418
Thisyear
Lastyear||138,418|
|||||
||Thisyear
Lastyear|||
|||||
CC17a (Excel)
09/01/2025
14
Section C Notes to the accounts (cont)
|Note 5 Donated goods, facilities and services
Seconded staff
Use of property
Other
Thisyear|Note 5 Donated goods, facilities and services
Seconded staff
Use of property
Other
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)
09/01/2025
15
Section C Notes to the accounts (cont)
Note 6 Expenditure
|Note 6 Expenditure|Note 6 Expenditure|||||||||
|---|---|---|---|---|---|---|---|---|---|
|Analysis
Expenditure on raisingfunds:||This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds||||||||
|Incurred seeking donations||568|-|-|568|891|-|-|891|
|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 tradingactivity||-|-|-|-|-|-|-|-|
|Advertising, marketing, direct mail and
publicity||198|-|-|198|291|-|-|291|
|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||766|-|-|766|1,182|-|-|1,182|
|Expenditure on charitable activities:||||||||||
|Food and reated supplies||73,847|-|-|73,847|104,774|-|-|104,774|
|Vegan Food||21,264|-|-|21,264|20,770|2,132|-|22,902|
|Fuel||775|-|-|775|435|-|-|435|
|School Uniform||-|-|-|-|2,958|-|-|2,958|
|Administration
||10,135|-|-|10,135|9,484|-|-|9,484|
|Employee Costs
~~Costs~~||29,875|-|-|29,875|9,153|19,448|-|28,601|
|||-|-|-|-|-|-|-|-|
|Total expenditure on charitable activities||135,896|-|-|135,896|147,574|21,579|-|169,153|
|Separate material item of expense||||||||||
|||-|-|-|-|-|-|-|-|
|||-|-|-|-|-|-|-|-|
|||-|-|-|-|-|-|-|-|
|Total||-|-|-|-|-|-|-|-|
|Other||||||||||
|||-|-|-|-|-|-|-|-|
|||-|-|-|-|-|-|-|-|
CC17a (Excel)
09/01/2025
16
||-|-|-|-|-|-|-|-|
|---|---|---|---|---|---|---|---|---|
||-|-|-|-|-|-|-|-|
|Total other expenditure
TOTAL EXPENDITURE|-|-|-|-|-|-|-|-|
||136,662|-|-|136,662|148,756|21,579|-|170,335|
CC17a (Excel)
09/01/2025
17
## Other information:
Analysis of expenditure on charitable activities
||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|-|-|-|-|-|-|-|-|
This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up). Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).
CC17a (Excel)
09/01/2025
18
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
Total extraordinary items|Description|This year
Last year
£
£|This year
Last year
£
£|
|---|---|---|---|
|||-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||||
|||-|-|
|||-|-|
CC17a (Excel)
09/01/2025
19
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|
|||£|£|£|£|£|£|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|Tota||l-|-|-|-|-|-|
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 disclose 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)
09/01/2025
20
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)|Raisingfunds|Activity1|Activity2|Activity3|Grand total|Basis of allocation|
||£|£|£|£|£|(Describe method)|
|Governance|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|Total|-|-|-|-|-||
Last year
|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.
CC17a (Excel)
09/01/2025
21
Section C Notes to the accounts
Note 10 Details of certain types of expenditure
Note 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).
|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).|||
|---|---|---|
|Independent examiner’s fees
Assurance services other than independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid to the
independent examiner|This year
£|Last year
£|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
09/01/2025
22
Section C Notes to the accounts (cont)
## Note 11 Paid employees
Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)
## 11.1 Staff Costs
|11.1 Staff Costs|||
|---|---|---|
|Salaries and wages
Social security costs
Pension costs (defined contribution scheme)
Other employee benefits
Total staff costs|This year
£|Last year
£|
||28,750|27,187|
|||366|
||1,125|1,047|
||-|-|
||29,875|28,601|
This 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|ü|ü|
|---|---|---|
||||
|Band|Number of employees||
||Thisyear|Lastyear|
|£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|||
||Thisyear|Lastyear|
||£|£|
||-|-|
CC17a (Excel)
09/01/2025
23
## 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|1|1|
|Total|1|1|
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|
|---|---|---|
||£|£|
||-|-|
CC17a (Excel)
09/01/2025
24
## 11.4 Redundancy payments Please complete if any redundancy or termination payment is made in the period.
|Total amount of payment
The extent of redundancy funding at the balance sheet date
The nature of the payment (cash, asset
etc.)
Please state the accounting policy for any redundancy or termination
payments|Thisyear|Lastyear|
|---|---|---|
||£|£|
||-|-|
||||
||||
||||
||Thisyear|Lastyear|
||£|£|
||-|-|
||||
||||
CC17a (Excel)
09/01/2025
25
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
Please explain the basis for allocating the liability and expense of
defined contribution pension scheme between activities and between
restricted and unrestricted funds.|Thisyear|Lastyear|
|---|---|---|
||£|£|
||1,125|1,047|
||||
||||
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 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 multiemployer plan to fund a deficit has been determined. If this is different for last year, provide details
CC17a (Excel)
09/01/2025
26
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|||£|£|
||-|-|-|-|
|Activityorproject 2|-|-|-|-|
|Activityorproject 3|-|-|-|-|
|Activityorproject 4|-|-|-|-|
|Total|-|-|-|-|
Please enter “Nil” if the charity does not identify and/or allocate support costs.
## 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
grants paid £|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|Total grants to institutions in reporting period
Other unanalysed grants
TOTAL GRANTS PAID||-|
|||-|
|||-|
CC17a (Excel)
09/01/2025
27
## 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|-|-|-|-|
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|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 to institutions in reporting period
Other unanalysed grants
TOTAL GRANTS PAID|||-|
||||-|
||||-|
CC17a (Excel)
09/01/2025
28
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||||||
|---|---|---|---|---|---|
|Additions
Revaluations
Disposals
Transfers *
At end of the year
14.2 Depreciation and
**Basis
** Rate
Disposals
Depreciation
Impairment
Transfers*
At end of the year
14.3 Net book value
At the beginning of the
year
At beginning of the
year
Net book value at the
beginning of the year
Net book value at the
end of the year|£
Freehold land &
buildings|Other land & buildings
£|£
Plant, machinery and
motor vehicles|£
Fixtures, fittings and
equipment|Total
£|
||-
|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||impairments|||||
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
CC17a (Excel)
09/01/2025
29
## 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.
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:
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
|14.6 Other disclosures|||
|---|---|---|
|(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.|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
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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
|15.1 Cost or valuation|||||
|---|---|---|---|---|
|Additions
Disposals
Revaluations
Transfers *
At end of the year
At beginning of the
year|£
Research &
development|£
Patents and
trademarks|Other
£|Total
£|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## 15.2 Amortisation and impairments
|**Basis
** Rate
Disposals
Amortisation
Impairment
Transfers*
At end of year
15.3 Net book value
At beginning of the
year
Net book value at the
beginning of the year
Net book value at the
end of the year|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: 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.
- 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 16 Heritage assets
Please complete this note if the charity has heritage assets
## 16.1 General disclosures for all charities holding heritage assets
|16.2 Cost or valuation
At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
16.3 Depreciation and impairments
**Basis
** Rate
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
16.4 Net book value
Net book value at the end of the 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.
Net book value at the beginning of the
year|Thisyear|Thisyear|Thisyear|Lastyear|Lastyear|Lastyear|
|---|---|---|---|---|---|---|
||||||||
||||||||
||Heritage asset 1 Heritage asset 2 Heritage asset 3 Heritage asset 4
Total
£
£
£
£
£
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
|||||||Straight Line
("SL") or
Reducing
Balance ("RB")|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
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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
|Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
Carrying amount at the beginning of the
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.|This year|Last year|
|---|---|---|
||||
||||
||||
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(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.
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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)
|Less: impairments
Add: Reversal of impairments
Carrying (fair) value at end of year
Carrying (fair) value at beginning of
period
Add:additions to investments during
period*
Less:disposals at carrying value
Add/(deduct):transfer in/(out) in the
period
Add/(deduct):net gain/(loss) on
revaluation|Cash & cash
equivalents|Listed
investments|Investment
properties|Social
investments|Other|Total|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
*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
|This year:||||
|---|---|---|---|
|Analysis of investments
Cash or cash equivalents
Listed investments
Investment properties
Social investments
Total
Grand total (Fair value at year end+Cost less impairment)
Other investments||||
||Fair value at year end|Cost less impairment||
||£|£||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|||
Last year: Analysis of investments
|Last year:|||
|---|---|---|
|Analysis of investments
Cash or cash equivalents
Listed investments
Investment properties
Social investments
Total
Other investments|||
||Fair value at year end|Cost less impairment|
||£|£|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
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Grand total (Fair value at year end+Cost less impairment) -
## 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 (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements
## 17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.
|Analysis of current asset investments
Cash or cash equivalents
Listed investments
Investment properties
Social investments
Total
17.5 Guarantees
Name of the entity or entities benefitting from those guarantees
Please explain how the guarantee furthers the charity's aims
Other investments
Please provide details and amount of any guarantee made to or on
behalf of a third party|This year|Last year|Last year|
|---|---|---|---|
||£|£||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||Thisyear||Lastyear|
|||||
|||||
|||||
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## 17.6 Concessionary loans
|17.6 Concessionary loans|||||
|---|---|---|---|---|
|Amounts payable within 1 year
Amounts payable after more than 1 year
Amounts receivable within 1 year
Amounts receivable after more than 1 year
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).
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
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.
For all investments measured at fair value, the basis
for determining the value, including any assumptions
applied when using a valuation technique.
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.
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.|Description||This year £|Last year £|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
||Total||-|-|
||||||
||Description||This year £|Last year £|
||||-|-|
||||-|-|
||||-|-|
||Total||-|-|
||||||
||This year||Last year||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||Thisyear||Lastyear||
||||||
||||||
||||||
||||||
||||||
||||||
CC17a (Excel)
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39
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.
|Stock
Donated goods
For resale
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
- - - - -
This year
Lastyear
£
£
Work in
progress
For
distribution
For
distribution
18.2 Please specify the carrying amount of any
stocks pledged as security for liabilities|Stock|Stock|Donated goods|Donated goods|Work in
progress|
|---|---|---|---|---|---|
||For
distribution|For resale|For
distribution|For resale||
||£|£|£|£|£|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||This year||Lastyear||
|||£||£||
|||||||
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Section C Notes to the accounts (cont)
## Note 19 Debtors and prepayments
## Please complete this note if the charity has any debtors or prepayments.
## 19.1 Analysis of debtors
|19.1 Analysis of debtors|||
|---|---|---|
|Trade debtors
Prepayments and accrued income
Other debtors
Tota|This year
£|Last year
£|
||-|-|
||-|-|
||297|912|
||l297|912|
## Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.
## 19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)
|Trade debtors
Prepayments and accrued income
Other debtors
Tota|This year
£|Last year
£|
|---|---|---|
||-|-|
||-|-|
||-|-|
||l -|-|
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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
|20.1 Analysis of creditors|||||
|---|---|---|---|---|
|Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Accruals and deferred income
Taxation and social security
Other creditors
Tota
Payments received on account for contracts or
performance-related grants|Amounts falling due within
one year||Amounts falling due after
more than one year||
||This year
£|Last year
£|This year
£|Last year
£|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||436|2,195|-|-|
||377|399|-|-|
||-|-|-|-|
||l813|2,594|-|-|
## 20.2 Deferred income
Please complete this note if the charity has deferred income.
|Please complete this note if the charity has deferred income.|ed income.|||
|---|---|---|---|
|This 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
Please explain the reasons why income is
deferred.|This year|Last year||
|||||
|||||
|||This year
£|Last year
£|
|||2,195|4,543|
|||436|2,195|
|||- 2,195|- 4,543|
|||436|2,195|
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42
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.
**----- Start of picture text -----**
21.1 Movements in recognised provisions and funding commitment during the period
This year Last year
£ £
Balance at the start of the reporting period - -
Amounts added in current period - -
Amounts charged against the provision in the current period - -
Unused amounts reversed during the period - -
Balance at the end of the reporting period - -
21.2 Please provide: This year Last year
- 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.
This year Last year
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.
**----- End of picture text -----**
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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.
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.|This year|Last year|
|---|---|---|
||||
||||
||
||
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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|
|||
|||
|||
|||
|Lastyear|Lastyear|
|---|---|
|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
## Last year
Description of item Estimate of financial effect Description of item Estimate of financial effect
## 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|This year|Last year|
|---|---|---|
||||
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Where it is not practical to make one or more of these disclosures, please state this fact
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Section C Notes to the accounts (cont)
|Note 24 Cash at bank and in hand
Short term cash investments (less than 3 months maturity date)
Short term deposits
Cash at bank and on hand
Other
Total|||
|---|---|---|
||This year
£|Last year
£|
||-|-|
||25,000|90,000|
||1,821|3,699|
||-|-|
||26,821|93,699|
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Section C Notes to the accounts (cont)
|Note 25 Fair value of assets and liabilities
Thisyear
Lastyear
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.|Note 25 Fair value of assets and liabilities
Thisyear
Lastyear
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.|Note 25 Fair value of assets and liabilities
Thisyear
Lastyear
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.|
|---|---|---|
||
||
||||
||||
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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 reporting period.
This year Last year 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
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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' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.
* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
|Fund names|Type PE, EE
R or UR *|Purpose and Restrictions|£
Fund
balances
brought
forward|Income
£|Expenditure
£|Transfers
£|£
Gains and
losses|£
Fund
balances
carried
forward|
|---|---|---|---|---|---|---|---|---|
|General|UR||92,017|70,951|- 136,662|-|-|26,305|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|Other funds(balancingfigure)|N/a|N/a|-|-|-|-|-|-|
|Total Funds as per balance sheet|||92,017|70,951|- 136,662|-|-|26,305|
Fund balances carried forward include assets and liabilities denominated in a foreign currency
|Yes*
No*|Yes*
No*|
|---|---|
||ü|
If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).
CC17a (Excel)
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Section C Notes to the accounts (cont)
Note 27 Charity funds
## 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' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.
* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
|Fund names|Type PE, EE
R or UR *|Purpose and Restrictions|£
Fund
balances
brought
forward|Income
£|Expenditure
£|Transfers
£|£
Gains and
losses|£
Fund
balances
carried
forward|
|---|---|---|---|---|---|---|---|---|
|General|UR||31,855|208,918|- 148,756|-|-|92,018|
|Vegan|R||-|2,132|- 2,132|-|-|-|
|Outreach|R||-|19,448|- 19,448|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|Other funds(balancingfigure)|N/a|N/a|-|-|-|-|-|-|
|Total Funds as per balance sheet|||31,855|230,497|- 170,335|-|-|92,018|
Fund balances carried forward include assets and liabilities denominated in a foreign currency
|Yes*
No*|Yes*
No*|
|---|---|
||ü|
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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||-|
|||-|
|Lastyear|||
||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
|27.4 Designated funds
Thisyear|||
|---|---|---|
|Planned use|Purpose of the designation|Amount|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|Lastyear|||
|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)
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.
If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.
State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.
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## 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)
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. If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.
State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.
## 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".
No trustee expenses have been incurred (True or False)
|Type of expenses reimbursed|This year|Last year|
|---|---|---|
||£|£|
|Travel|-|-|
|Subsistence|-|-|
|Accommodation|-|-|
|Other (please specify):|-|-|
||-|-|
|TOTAL|-|-|
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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)
|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|
|---|---|---|---|---|---|---|
||||£|£|£|£|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
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.
## Last year
There have been no related party transactions in the reporting period (True or 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|
|---|---|---|---|---|---|---|
||||£|£|£|£|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
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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## **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**
**Responsibilities and**
**basis of report**|Les Alden Foundation|Les Alden Foundation|Les Alden Foundation|
|---|---|---|---|
|||||
||31stMarch 2025|**Charity no**
**(if any)**|1190114|
|||||
||1-2|||
||I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended 31stMarch 2025.
As the charity's trustees, you are responsible for the preparation of the
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, 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.
|**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**
||5thJune 2025|
|---|---|---|
||||
||Christopher Martin||
||||
||ACCA||
||||
||10 Shingle Road||
||Shoreham-by-Sea||
1
**Oct 2018**
**IER**
West Sussex, BN43 5RH
## **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** .
2
**Oct 2018**
**IER**