## **Trustees’ Annual Report for the period st st From 1 January 2021 to 31 March 2021 NOTE: Charity launched in 2021** ## **Charity name: Kingston Charitable Foundation Charity registration number: 1190241** ## **Objectives and Activities** ||SORP
reference|| |---|---|---| |Summary of the purposes
of the charity as set out in
its governing document|Para 1.17|Our mission is to address local need in the Royal
Borough of Kingston upon Thames and make a
lasting impact in our community by inspiring
strategic giving.| |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|Giving grants to small charities and organisations to
address needs inthe Royal Borough of Kingston
upon Thames.| |Statement confirming
whether the trustees
have had regard to the
guidance issued by the
Charity Commission on
public benefit|Para 1.18|The Trustees regularly review the aims and
strategy, aligned to the guidance from Charity
Commission on the expected public benefit.| ## **Additional information (optional)** You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |Policy on grant making|Para 1.38|| |Policy on social investment
including program related
investment|Para 1.38|| |Contribution made by
volunteers|Para 1.38|| |
Other||| ~~1~~ ## **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|Following launch of Kingston Charitable
Foundation 1/1/21, the small grants
programme was developed. A new,
streamlined approach to grant making which
was designed to support local charitable
organisations working at the heart of the local
community. This fresh approach to expedient
grant making has been key to the success of
local organisations that we have supported.
Many of these organisations would have been
precluded from applications to traditional grant
makers; the creation of the Kingston
Charitable Foundation proxy system has been
key in helping overcome this, whilst still
maintaining accountability with regard to audit
trail.
The first grants were awarded to 2 charities
in March 2021, following launch of the
programme in February 2021; these were to
Voices of Hope (£1000) and Crossway
Pregnancy Crisis Centre (£500).
Voices of Hope provide a variety of initiatives
that help vulnerable members of our
community to access food and to be socially
included through music and cooking activities.
Grant awarded paid for isolated young people
to take part in a cooking project where they
learned skills and were mentored. The food
cooked went directly to them, their families
and the JOEL project.
Crossway Pregnancy Crisis Centre support
women and their partners when they are
facing an unintended pregnancy or are
dealing with a pregnancy loss.
Grant awarded will enable them to deliver
creative sessions to 180 14/15 year olds at
Kingston Academy; these sessions will
support them with their self-esteem and will
give advice too.
Outreach work took place from 1stJanuary to
31stMarch 2021, to find small, harder to reach
organisations that needed help by way of a
Kingston Charitable Foundation grant.
This enabled grants to be awarded at the start
of April 2021 to Chessington Community Food
Project (£617.36)and Peterson’s Fund for
Children (£798.99).
This time period of 1stJanuary to 31stMarch
was key to laying the foundations for grant
giving over| 2 **Additional information (optional) You may choose to include further statements where relevant about:** Achievements against objectives set Para 1.41 Performance of fundraising activities against objectives set Para 1.41 Investment performance against objectives Para 1.41 Other ## **Financial Review** |Review of the charity’s
financial position at the
end of the period|Para 1.21|Kingston Charitable Foundation (KCF)
Income for the period totalled to
£195,391 2021.
KCF gained a project (Love Kingston) from
Kingston Voluntary Action CIO, and as a
result, received a lump sum to continue the
project activities.
The 2021 Accounts is a short period from
January 2021 to March 2021, and
therefore the total expenditure for the
period is £21,209 in 2021.
KCF expects a higher expenditure in the
next financial year as a full 12-month
accounts would be produced.
The Charity’s Funds as at March 2021
totalled to
£174,182. This is made
up of: Unrestricted funds
£164,515
Restricted funds £ 9,667.| |---|---|---| |Statement explaining
the policy for holding
reserves stating why
they are held|Para 1.22|It is the Reserves Policy of KCF that
unrestricted funds, which have not been
designated for a specific use, should be
maintained at a level equivalent to at least
four months of the
budgeted operating expenditure.| |Amount of reserves held|Para 1.22|KCF currently holds>4 months of reserves.| |Reasons for holding
zero reserves|Para 1.22|N/A| |Details of fund materially
in deficit|Para 1.24|N/A| 3 ||Explanation of any
uncertainties about the
charity continuing as a
going concern|Para 1.23|KCF currently relies on funding from City
Bridge Trust and the local council to
support operating costs up to 2024.
The Trustees have considered the
organisation resources, the risk of COVID
and the challenges facing the organisation
and agrees to view the
charity as very much a going concern.| |---|---|---|---| ## **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|| |---|---|---| |Investment policy and
objectives including
any social investment
policy adopted|Para 1.46|| |A description of the
principal risks facing the
charity|Para 1.46|| |Other – Financial Asset||There is a Love Kingston CF Legacy
Endowment fund, the value of which as of
31st March 2021 is £137,829.00. This fund
is held with London Community Foundation.
This fund does not form part of the annual
accounts of Kingston Charitable Foundation
but is an asset that was transferred from
Kingston Voluntary Action to Kingston
Charitable Foundation when fundraising
project Love Kingston novated from Kingston
Voluntary Action to become independent CIO
Kingston Charitable Foundation. This fund is
an asset from which income investment only
is transferred to Kingston Charitable
Foundation.| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing
document
(trust deed, royal charter)|Para 1.25|Constitution| |How is the charity
constituted?
(e.g. unincorporated
association, CIO)|Para 1.25|CIO Registered 3rd July 2020| 4 Trustee selection methods Para 1.25 Recruitment through Trustee adverts on including details of any Reach and Do-it. constitutional provisions Followed by formal volunteer application e.g. election to post or process (volunteer application form / 2 x written professional references) and then name of any person or informal interview with CEO, followed by body entitled to appoint one or more trustees formal interview with 2 existing Trustees. Potential Trustees then attend Board Meeting as a Participating Observer, prior to election by existing Trustees. ## **Additional information (optional) You may choose to include further statements where relevant about:** Policies and procedures adopted for the induction Para 1.51 and training of trustees The charity’s organisational structure and any wider network with which the charity Para 1.51 works Relationship with any Para 1.51 related parties Other ## **Reference and Administrative details** |Charity name|Kingston Charitable Foundation| |---|---| |Other name the charity uses|Love Kingston| |Registered charity number|1190241| |Charity’s principal address|Siddeley House
50
Canbury
Park
Road Kingston upon
Thames KT2 6LX| ||| 5 **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)**| |---|---|---|---| |1. Edward Bentall||Since January
2021 launch|| |2. Amanda Cullen||Since January
2021 launch|| |3. Nikki Earthrowl||Since January
2021 launch|| |4. Tony Mills|Chair|Since January
2021 launch|| |5. Lisa Sayers||Since January
2021 launch|| |6. Louise Seaward||Since January
2021 launch|| |7|||| |8|||| |9|||| |10|||| |11|||| |12|||| |13|||| |14|||| |15|||| |16|||| |17|||| |18|||| |19|||| |20|||| ## **Corporate trustees – names of the directors at the date the report was approved** **Director name** 6 ## **Name of trustees holding title to property belonging to the charity** **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** Type of Advisor Name Address ## **Name of chief executive or names of senior staff members (Optional information)** Hicky Kingsbury (CEO) ## **Exemptions from disclosure** ## **Reason for non-disclosure of key personnel details** ## **Other optional information** 7 Declaratlons The trustees declare that they have •pprov•d the trustees. report above. Signed on behall of the chaiity's tnmtees Signature (s) Full name(s) Position (eg Se(yetsry, Chair. etc) Date Cki +1 112021 ## **Kingston Charitable Foundation Statement of Financial Activities for the period ended 31st March 2021** |**Note**
**Income:**
Donations and legacies
2
Income from charitable
activities
Income transfer from Kingston
Voluntary Action CIO
3
**Total income**
**Expenditure**
Expenditure on charitable
activities
4
**Total expenditure**
**Net income/(expenditure and**
**net movement in funds for the**
**year**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**Restricted**
**Total Funds**
**Funds**
**Funds**
**2021**
**£**
**£**
**£**
101,592
-
101,592
3,798
11,831
15,629
66,442
11,728
78,170| |---|---| ||**171,832**
**23,559**
**195,391**| ||7,317
13,892
21,209| ||**7,317**
**13,892**
**21,209**| ||**164,515**
**9,667**
**174,182**
-
-
-| ||**164,515**
**9,667**
**174,182**| The statement of financial activities includes all gains and losses recognised in the period. 1 KIn￿lOn Charhable Foundatson Balafi￿ Sheètas at 3tst Marth 2021 Total Funds 2021 Current assets: Debtors Cash at bank and in hand Totsl cul￿NtaS$tts 2.933 175,438 178,371 Creditors falling due within one year Net currenta55ets Ntta55ets 4,189 174,182 174,182 The fvndsolthÈ charity.. Unrestricted funds Restricted funds Total ¢haT￿YI￿ndS io 164,515 9,667 174,182 io Approved by the trusteeson 22. December 2021 and slÉned on their behalf bv.. Tony Mi115 Chair The note5 at pages 3 to 8form part of these acuunts ## Notes to the accounts ## **1 Accounting policies** The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: ## Basis of preparation The financial statements have been prepared in accordance with the Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). Financial reporting standard 102 - reduced disclosure exemptions The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland: - The requirements of section 7 Statement of Cash ## Flows. Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. ## Fund accounting Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work. ## Expenditure Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. ## Tangible fixed assets Individual fixed assets costing £1,000 or more are capitalised. 3 ## Debtors Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid. ## Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount. ## Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. ## Taxation The charity is exempt from tax on its charitable activities. ## **2 Income from Donations and legacies** Income from donations is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. ## **3 Income transferred from Kingston Voluntary Action CIO** |Income|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
66,442
11,728
**66,442**
**11,728**|**Total**
**Funds**
**2021**
**£**
78,170| |---|---|---| |||**78,170**| £11,728 are related to funds funded by City Bridge Trust. 4 ## **4 Analysis of expenditure on charitable activities** |**Expenditure on charitable activities**
Direct costs
Governance costs
Support costs
**Total expenditure on charitable activities**|**Unrestricted**
**Restricted**
**2021**
**£**
**£**
**£**
7,312
11,086
18,398
-
760
760
5
2,046
2,051
**7,317**
**13,892**
**21,209**| |---|---| ## **5 Analysis of support and governance costs** |Operational costs
DDA-Independent Examination fees
Insurance
Information Technology
DDA-Payroll Bureau services
Accountancy
**Total expenditure on charitable activities**|**Support**
**Governance**
**Total**
**Costs**
**Costs**
**2021**
**£**
**£**
**£**
867
-
867
-
200
200
74
-
74
1,110
-
1,110
-
50
50
-
510
510
**2,051**
**760**
**2,811**| |---|---| DDA Accountancy provided Payroll bureau services in the period, as well as acting as the independent examiner. All payroll bureau work was undertaken by DDA Accountancy staff not involved in the Independent examiners review, the two services being ring fenced. No other accountancy services are provided by DDA to ensure independence of the review undertaken. ## **6 Trustees' remuneration and benefits** There were no trustees' remuneration or other benefits for the period ended 31 March 2021. 5 ## **7 Staff costs** |Wages and salaries
Pension costs|**2021**
**£**
11,395
311
**11,706**| |---|---| The average number of employees during the period was as follows: ||**2021**| |---|---| |Full time staff equivalent|1| |Staff count|2| |No employees received remunerations in excess of £60,000.|| The charity considers its key management personnel comprise the trustees and the CEO. The total employment benefits including employer pension contributions of the key management personnel were £6,947. ## **8 Analysis of debtors** |Other debtors
Accrue income
Prepayments|**2021**
**£**
415
2,000
518| |---|---| ||**2,933**| Other debtors are funds held at Kingston Pound, a local pseudo currency. Accrue income relates to donations received after the reporting date but meets the recognitions conditions set in note 2. All prepayments related to Restricted funds 6 ## **9 Creditors within one year** |Trade creditors
Taxation and social security
Accruals
**10**
**Analysis of funds**|**2021**
**£**
3,145
844
200| |---|---| ||**4,189**| ||| ## **Unrestricted funds** |General
**Total unrestricted funds**
**Restricted funds**
City Bridge Trust
**Total restricted funds**||**Balance**
**Balance**
**brought**
**carried**
**forward**
**Income**
**Expenditure**
**forward**
**£**
**£**
**£**
**£**
-
171,832
(7,317)
164,515
**-**
**171,832**
**(7,317)**
**164,515**
**Balance**
**Balance**
**brought**
**carried**
**forward**
**Income**
**Expenditure**
**forward**
**£**
**£**
**£**
**£**
-
23,559
(13,892)
9,667
**-**
**23,559**
**(13,892)**
**9,667**| |---|---|---| |||| 7 ## **1 Net movement in funds Unrestricted** ## **funds** |General
**Total**
**Restricted funds**
City Bridge Trust
**Total**|**2021**
**£**
164,515
**164,515**
**2021**
**£**
9,667
**9,667**| |---|---| ## **2 Related party transactions** Other than disclosed elsewhere in these financial statements, there were no related party transactions requiring disclosure during the current period. 8 Independent examiner's report on the accounts ## _Section A Independent Examiner’s Report_ |**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**|Charity Name
Kingston Charitable Foundation|Charity Name
Kingston Charitable Foundation|Charity Name
Kingston Charitable Foundation| |---|---|---|---| ||||| ||31stMarch 21|**Charity no**
**(if any)**|1190241| ||||| ||3 to 9
(remember to include the page numbers of additional sheets)||| I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/21. **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent I have completed my examination. I confirm that no material matters examiner's statement have 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:** Debbie Tuesley **Relevant professional** ICAEW **qualification(s) or body (if any):** **----- Start of picture text -----**
Date: 26/01/2022
**----- End of picture text -----**
1 **Address:** 54 Valebridge Road, Burgess Hill, West Sussex RH15 0QY _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** N/A **any items that the examiner wishes to disclose** . 2 ## **Kingston Charitable Foundation Statement of Financial Activities for the period ended 31st March 2021** |**Note**
**Income:**
Donations and legacies
2
Income from charitable
activities
Income transfer from Kingston
Voluntary Action CIO
3
**Total income**
**Expenditure**
Expenditure on charitable
activities
4
**Total expenditure**
**Net income/(expenditure and**
**net movement in funds for the**
**year**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**Restricted**
**Total Funds**
**Funds**
**Funds**
**2021**
**£**
**£**
**£**
101,592
-
101,592
3,798
11,831
15,629
66,442
11,728
78,170| |---|---| ||**171,832**
**23,559**
**195,391**| ||7,317
13,892
21,209| ||**7,317**
**13,892**
**21,209**| ||**164,515**
**9,667**
**174,182**
-
-
-| ||**164,515**
**9,667**
**174,182**| The statement of financial activities includes all gains and losses recognised in the period. 3 Klng5tthi Ch)rtt•ble Founda￿0￿ Balance Shèèt as Jt3151 Marth 2021 Note Total Funds 2021 Curreni assets- Debtor5 Cash at bank and in hand Total ¢urrenta55ets Llabilltles.. Creditors falling due within one year Net current assets Net assets 2,933 175,438 178,371 4.189 174,182 174,182 The ￿M￿s01the tharfty: Unrestrlcted fund5 Re5trirted funds Total charityfvr¥Js io io 164,515 9,667 174.182 Approved by the trustee5 on 22 December 2021 and signed an their behalf by.. Tony Mills Chair The notes at pa8es 3 to 8 forrn partof theseaccounts Notes to the accounts ## **1 Accounting policies** The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: ## Basis of preparation The financial statements have been prepared in accordance with the Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). Financial reporting standard 102 - reduced disclosure exemptions The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland: - The requirements of section 7 Statement of Cash Flows. Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. ## Fund accounting Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work. ## Expenditure Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. ## Tangible fixed assets Individual fixed assets costing £1,000 or more are capitalised. ## Debtors Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid. ## Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 5 ## Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount. ## Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. ## Taxation The charity is exempt from tax on its charitable activities. ## **2 Income from Donations and legacies** Income from donations is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. ## **3 Income transferred from Kingston Voluntary Action CIO** |Income|**Unrestricted**
**Restricted**
**Funds**
**Funds**

**£**
**£**
66,442
11,728
**66,442**
**11,728**|**Total**
**Funds**
**2021**
**£**
78,170
**78,170**| |---|---|---| £11,728 are related to funds funded by City Bridge Trust. ## **4 Analysis of expenditure on charitable activities** |**Expenditure on charitable activities**
Direct costs
Governance costs
Support costs
**Total expenditure on charitable activities**|**Unrestricted**
**Restricted**
**2021**
**£**
**£**
**£**
7,312
11,086
18,398
-
760
760
5
2,046
2,051
**7,317**
**13,892**
**21,209**| |---|---| 6 ## **5 Analysis of support and governance costs** |Operational costs
DDA-Independent Examination fees
Insurance
Information Technology
DDA-Payroll Bureau services
Accountancy
**Total expenditure on charitable activities**|**Support**
**Governance**
**Total**
**Costs**
**Costs**
**2021**
**£**
**£**
**£**
867
-
867
-
200
200
74
-
74
1,110
-
1,110
-
50
50
-
510
510
**2,051**
**760**
**2,811**| |---|---| DDA Accountancy provided Payroll bureau services in the period, as well as acting as the independent examiner. All payroll bureau work was undertaken by DDA Accountancy staff not involved in the Independent examiners review, the two services being ring fenced. No other accountancy services are provided by DDA to ensure independence of the review undertaken. ## **6 Trustees' remuneration and benefits** There were no trustees' remuneration or other benefits for the period ended 31 March 2021. ## **7 Staff costs** |Wages and salaries
Pension costs|**2021**
**£**
11,395
311| |---|---| ||**11,706**| The average number of employees during the period was as follows: ||**2021**| |---|---| |Full time staff equivalent|1| |Staff count|2| No employees received remunerations in excess of £60,000. The charity considers its key management personnel comprise the trustees and the CEO. The total employment benefits including employer pension contributions of the key management personnel were £6,947. 7 **8 Analysis of debtors** |Other debtors
Accrue income
Prepayments|**2021**
**£**
415
2,000
518| |---|---| ||**2,933**| Other debtors are funds held at Kingston Pound, a local pseudo currency. Accrue income relates to donations received after the reporting date but meets the recognitions conditions set in note 2. All prepayments related to Restricted funds ## **9 Creditors within one year** |Trade creditors
Taxation and social security
Accruals
**0**
**Analysis of funds**
**Unrestricted funds**
General
**Total unrestricted funds**
**Restricted funds**
City Bridge Trust
**Total restricted funds**||**Balance**
**brought**
**forward**
**Income**
**Expenditure**
**£**
**£**
**£**
-
171,832
(7,317)
**-**
**171,832**
**(7,317)**
**Balance**
**brought**
**forward**
**Income**
**Expenditure**
**£**
**£**
**£**
-
23,559
(13,892)
**-**
**23,559**
**(13,892)**|| |---|---|---|---| ||||| ## **10 Analysis of funds** 8 ## **11 Net movement in funds** ## **Unrestricted funds** |**Unrestricted funds**|| |---|---| |General
**Total**
**Restricted funds**
City Bridge Trust
**Total**
**12**
**Related party transactions**|**2021**
**£**
164,515| ||
**164,515**| ||
**2021**
**£**
9,667
**9,667**| Other than disclosed elsewhere in these financial statements, there were no related party transactions requiring disclosure during the current period. 9