## Foreword on behalf of the Chair of Trustees
In its first year, the Fathom Trust has established a direction of travel which, for those of us advocating for prudent and sustainable healthcare, is very exciting. As trustees, we were attracted by the vision for Fathom that was presented to us at the start, and it has been exciting to see that vision being realised with such vigour and imagination. Indeed, our colleague Prof Dame Clare Gerada, President of the Royal College of General Practitioners, has described _The Fathom Trust as an organisation to watch saying, “Fathom is offering creative and thoughtful approaches to personal development and organisational growth that appeal to the whole person. This is what so many of us need after the trials of the last eighteen months.”_
The full vision for health and wellbeing in Wales has been set out in the Welsh Government’s ‘A Healthier Wales’ (2018) and in the much-acclaimed ‘Wellbeing of Future Generations Act’ (2015) which seek to unite civil society with the public sector in a commitment to create a more sustainable future by creating the conditions for social, cultural, environmental and economic wellbeing. In addition, The Social Care and Wellbeing Act (2014) explicitly calls for social enterprises as a means of bringing health boards and local authorities together in partnership with communities to improve health and wellbeing. The Fathom Trust has been conceived as a practical expression of this vision for a ‘whole system approach to health and social care, which is focused on health and wellbeing and on preventing illness.’ It serves as a bridge between the public sector and civil society enabling each sector to be more than the sum of its parts by creating opportunities to make a long-term impact on poverty, health inequalities and climate change.
The Fathom Trust is a bold and innovative response to the challenges we face and an exciting expression of the kind of community-based healthcare that is being called for at all levels of society. A strong expression of this has been the Social Prescribing movement which has been shown to reduce the use of hospitals and GP practises by 20%. There is, it seems to me, an emphasis on the relational aspects of care that lies at the heart of Fathom and its objective to create personal value. This will be seen in improved patient experience and practitioner job satisfaction, but also in improved health behaviours and outcomes, and more effective use of resources. With the additional dimension of conservation and green care, Fathom is one of several exciting green prescribing initiatives in Wales, which seem destined to become a mainstay in our approach to creating health, preventing illness, reducing health inequity, and protecting our planet from harm.
Here in Wales, the Covid-19 pandemic has highlighted the extraordinary resourcefulness and dedication amongst our colleagues and our communities. It has also served as a stark reminder of the pressures on the system; pressures which are being felt particularly acutely by our colleagues, and their consequences by our communities. The Fathom Trust has demonstrated in its first year, that it can provide a powerful and potentially transformative service to our exhausted health workers and to those in our communities enduring chronic illness. The potential in its methodology – based on craft, conservation, and contemplation –
1
is also beginning to be seen in its work with young people. This will be a vital aspect of Fathom’s work and a valuable contribution to the therapeutic communities that Fathom aspires to create. As trustees, we’d like to thank Dr Beharrell and his team for all they have accomplished this year.
Dr Iain McGilchrist MA (Oxon), BM, FRCPsych, FRSA.
## An Introduction from the CEO
The Fathom Trust was registered as a Charitable Incorporated Organisation in July 2020 just four months after the Covid-19 pandemic was announced as a public health emergency. The measures introduced to control the pandemic have imposed some obvious constraints on the charity’s ability to deliver its planned activities. Nonetheless, the charity has taken this opportunity to build a strong foundation by assembling a strong board of trustees, by drawing together a regional network of artisans, and by engaging a wide range of stakeholders in the local community. It has also spent time developing a distinct visual identity by creating a website and a promotional film. It has started to test and develop its different programmes, including a craft-based away day for NHS staff, and craft-based therapy with young people.
The pandemic has affected the nation’s mental health and wellbeing. The impact has been felt particularly by people with pre-existing mental illness, young people, those from socioeconomically deprived backgrounds and those people awaiting planned procedures or those unable to access to healthcare. This has highlighted the need for integrated and communitybased approaches to healthcare and for opportunities for rest and recuperation for exhausted workers, not least in the NHS. It seems timely therefore that The Fathom Trust should be developing charitable programmes that will have a benefit both to local communities but also to the public bodies serving them, such as the NHS. We are grateful to the Hogg family for welcoming us so warmly to Penpont House, where we have been able to hold meetings and events.
## Objectives
- To assist in the treatment and care of persons suffering from mental or physical illness of any description or in need of rehabilitation as a result of such illness, by provision of facilities for work, therapy, and recreation.
- To promote and protect the physical and mental health of sufferers of mental illness in Wales through provision of therapy, support, education, and practical advice.
2
- To advance the education of the general public in all areas relating to mental illness
-
## Activities
In February we gathered a number of healthcare leaders, including the Chair of the Bevan Commission for a presentation of the Fathom Trust. This group provided expert opinion on the charity’s objectives and offered their full support for the charity.
We received our registration as a CIO from the Charity Commission on July 10[th] 2020.
In September 2020, The Fathom Trust organised an away day for the Chronic Pain and Fatigue Management Service, which is part of the NHS Powys Teaching Health Board in Wales. At that time, we were still allowed to gather up to thirty people outside and so we did exactly that: fifteen local craftsmen and women from the Usk valley and fifteen NHS colleagues, including psychologists, occupational therapists, GPs, physiotherapists, managers and administrative staff spent the day trying a range of different crafts including spoon carving, leatherwork, felting, willow weaving, green woodwork, wood carving, and antique embroidery. It was striking how many of the makers had found their peace through their chosen crafts. This was not lost on the participants who work with chronic pain patients across Powys and who themselves have had to deal with a range of mental illness in the course of their work. There was a wonderful sense of two very different perspectives – professional and creative - coming together to create a new approach to managing chronic pain and fatigue. Both groups expressed a commitment to working together to create further opportunities such as this for the people they serve across the county.
Here are some comments from the day:
**“** I found the connection with nature beneficial. It created a relaxed, thoughtful environment. The afternoon was wonderful with the opportunity to extend my usual boundaries. I found the Makers thoughtful, caring and full of joy. They were easy to engage with and I found myself having some in depth meaningful conversations.
“Being so engrossed in the task meant I didn’t think of anything else.”
“I feel that I benefitted in many ways. I learnt a new skill that I always wanted to try with facilitators who were patient and friendly. My highlight was the mindfulness practice in the morning. I thoroughly enjoyed moving my body and having the time to just notice how I am feeling and take in the beautiful environment. I returned home feeling valued, relaxed and inspired.”
“Fantastic to be out in the sun in such lovely surroundings. Felt really relaxed with the mindful walk and in the mini maze with my shoes off! I enjoyed how Will made me think about using all my senses during the morning session, which seemed to open up a bit more of a creative side in me, which I wasn’t aware of.”
“Improved self-esteem, reduced anxiety and was good rapport building.”
3
“I believe that this event may have inspired many people in the team to think how we can make our interventions more nature based”
“Concentrating upon the activities takes your mind away from your own personal issues and focuses it on the activity. You come aware refreshed and relaxed.”
Gentle activity-based learning is great to breakdown some of the barriers around ‘I can’t do it’, ‘it’s too difficult’ etc. Concentrating on the physical activity allows the brain to meander and forget, also, provides a great trigger for useful conversation. Although, some of the activities may need to be toned down a little (and, I really think this should just be, a little) there should be huge benefits in using activity to trigger positive change. Most experienced a great sense of achievement from their chosen activity, in addition removing people from their usual surroundings usually provide benefits.”
“Being absorbed in the task allowed for more free and comfortable discussions. “
“I have applied the activity of stepping outside for 10/15 mins and just noticing. I applied this in one of my sessions and there was excellent feedback from the users.”
“I liked the idea of undertaking a task whilst engaging in a conversation in a more comfortable setting. This may help to reduce anxiety by concentrating on physical activity and increase selfesteem by coming out with an end product.”
The time and financial investment in our branding, website, and community engagement enabled us to successfully apply for a grant from the Sustainability Development Fund, which is administered by the Brecon Beacons National Park Authority.
## Plans for the Future
The situation with regard to the Covid-19 pandemic remains uncertain for 2021-22. We have the advantage that much of our work is spent outdoors, so we are confident that we can continue to test and refine our approach with small groups throughout the year.
Our objective is to evaluate these activities in order to create a theory of change and a number of case studies. This will help us secure funding to develop the charity and to run our programmes more effectively for a wider number of beneficiaries.
We will continue to expand the number of local artisans in the Fathom network and seek to diversify and strengthen our Board.
4
||Charity No
(if any)
1190352
Period start date
**10.10.2020**
**To**
Period end
date
31-Mar-21
**The Fathom Trust**
Annual accounts for the period|Charity No
(if any)
1190352
Period start date
**10.10.2020**
**To**
Period end
date
31-Mar-21
**The Fathom Trust**
Annual accounts for the period|
|---|---|---|
|**Section A**|**Statement of financial activities**||
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
26,347
-
-
26,347
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||26,347
-
-
26,347
-|
|||5,702
-
-
5,702
-
-
-
-
-
-
-
-
-
-
-
400
-
-
400
-|
|||6,102
-
-
6,102
-|
||||
|||20,245
-
-
20,245
-|
|||-
-
-
-
-|
|||20,245
-
-
20,245
-|
|||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||20,245
-
-
20,245
-|
|||-
-
-
-
-|
|||20,245
-
-
20,245
-|
1
CC17a (Excel)
31/01/2022
1
## **Section B Balance sheet**
|Guidance Notes
**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
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B21|**Unrestricted**
**funds**
**£**
F01
-
-
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
-
-
-
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|
|||||-
-
-
-|
||-|-|-
-|-|
||-
-
-
20,645|-
-
-
-|-
-
- -
-
-
-
20,645||
|||||-
-
-
-|
||20,645|-|-
20,645|-|
|||||-|
||400|-|- 400||
||||||
||20,245|-|-
20,245|-|
||||||
||20,245|-|**-**
20,245|-|
|||||-
-|
||-
-|-
-|- -
-
-||
||||||
||20,245|-|-
20,245|-|
||-
20,245|-|-
-
- 20,245
-||
|||||-
-
-|
||20,245|-|-
20,245|-|
CC17a (Excel)
31/01/2022
2
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 26,347 - - 26,347 -
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 26,347 - - 26,347 -
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
held for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 26,347 - - 26,347 -
Other information:
All income in the prior year was unrestricted except for: (please
provide description and amounts) n/a
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
n/a
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
n/a
Within the income items above the following items are material:
(please disclose the nature, amount and any prior year
amounts)
n/a
**----- End of picture text -----**
CC17a (Excel)
31/01/2022
3
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies
- - - - - - - -
Incurred seeking grants
- - - - -
Operating membership schemes and
social lotteries
- - - - -
Staging fundraising events
- - - - -
Fudraising agents
- - - - -
Operating charity shops
- - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing, direct mail and
publicity 3,000 - - 3,000 - - - -
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 3,000 - - 3,000 - - - -
Expenditure on charitable activities:
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities - - - - - - - -
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Website development costs 2,702 - - 2,702 - - - -
Accountants fees 400 - - 400 - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure 3,102 - - 3,102 - - - -
TOTAL EXPENDITURE 6,102 - - 6,102 - - - -
**----- End of picture text -----**
CC17a (Excel)
31/01/2022
4
## **Section C Notes to the accounts**
## **Note 9 Support Costs**
## _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
**----- Start of picture text -----**
Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
Support cost £ £ £ £ £ (Describe method)
Marketing: website 3,000 - - - 3,000
development costs
- - - - -
- - - - -
- - - - -
Other - - - - -
3,000 - - - 3,000
Total
**----- End of picture text -----**
## **Last year**
|Governance
Other
**Total**
**Support cost**
**(examples)**|**Raising funds**
**Activity 1**
**Activity 2**
**Activity 3**
**Grand total**
**Basis of allocation**
**£**
**£**
**£**
**£**
**£**
**(Describe method)**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|
|---|---|
_**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)
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5
## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services)**
**paid to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
400 -
-
-
-
-
-
-|
|---|---|
CC17a (Excel)
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6
## **Section C Notes to the accounts (cont)**
**Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
**----- Start of picture text -----**
This year Last year
£ £
Salaries and wages - -
Social security costs - -
Pension costs (defined contribution scheme)
Other employee benefits - -
Total staff costs - -
This year:
**----- End of picture text -----**
**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**
|**£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**
**Band**
**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees,**
**see Note 28.**|**This year**
**Last year**
- -
- -
- -
- -
- -
**This year**
**Last year**
**£**
**£**
- -
**Number of employees**|
|---|---|
CC17a (Excel)
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7
|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**|**This year**
**Last year**
**Number**
**Number**
- -
- -
- -
- -|
|---|---|---|
|||- -|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
|**This year**
**Last year**
**This year**
**Last year**
**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**
**Please explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**|**This year**
**Last year**
**£**
**£**
- -
|
|---|---|
CC17a (Excel)
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## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**The nature of the payment (cash, asset**
**etc.)**
**Total amount of payment**
**Please state the accounting policy for any redundancy or**
**termination payments**
**The extent of redundancy funding at the balance sheet date**|**This year**
**Last year**
**£**
**£**
- -
**This year**
**Last year**
**£**
**£**
- -|
|---|---|
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**
**Amount of contributions recognised in the SOFA as an expense**|**This year**
**£**
-
|**Last year**
**£**
-|
|---|---|---|
_**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details**
**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
## _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
**----- End of picture text -----**
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**13.2 Grants made to institutions**||
|---|---|
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**Purpose**
**Names of institution**
**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
CC17a (Excel)
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11
## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
**----- End of picture text -----**
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**13.4 Grants made to institutions**||
|---|---|
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**
**Names of institution**
**Purpose**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
CC17a (Excel)
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12
## **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**|||||||||
|---|---|---|---|---|---|---|---|---|
|||**Freehold land**
**buildings**
**£**|**&**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**||**Total**
**£**|
|At the beginning of the year|||-|-|-||-|-|
|Additions|||-|-|-||-|-|
|Revaluations|||-|-|-||-|-|
|Disposals|||-|-|-||-|-|
|Transfers *|||-|-|-||-|-|
|At end of the year|||-|-|-||-|-|
|**14.2 Depreciation and impairments**|||||||||
||****Basis**|SL or RB (Straight
Line or Reducing
Balance)||SL or RB|SL or RB|SL or RB||SL or RB|
||**** Rate**||||||||
||||||||||
|At beginning of the year|||-|-|-||-|-|
|Disposals|||-|-|-||-|-|
|Depreciation|||-|-|-||-|-|
|Impairment|||-|-|-||-|-|
|Transfers*|||-|-|-||-|-|
|At end of the year|||-|-|-||-|-|
|**14.3 Net book value**|||||||||
|Net book value at the beginning of the|year||-|-|-||-|-|
|Net book value at the end of the year|||-|-|-||-|-|
CC17a (Excel)
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## **14.4 Impairment**
**----- Start of picture text -----**
This year: Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
Last year: Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
14.5 Revaluation
If an accounting policy of revaluation is adopted, please provide: This year Last year
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied and significant assumptions
the carrying amount that would have been recognised had the assets been - -
carried under the cost model.
14.6 Other disclosures
This year Last year
£ £
(i) Please state the amount of borrowing costs, if any, capitalised in the construction of - -
tangible fixed assets and the capitalisation rate used.
(ii) Please provide the amount of contractual commitments for the acquisition of tangible - -
fixed assets.
(iii) Details of the existence and carrying amounts of property, plant and
equipment to which the charity has restricted title or that are pledged as
security for liabilities.
**----- End of picture text -----**
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
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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**
|||**Research &**
**development**
**£**|**Research &**
**development**
**£**|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**||
|---|---|---|---|---|---|---|---|---|---|
|At beginning of the year||||-||-|-|-||
|Additions||||-||-|-|-||
|Disposals||||-||-|-|-||
|Revaluations||||-||-|-|-||
|Transfers *||||-||-|-|-||
|At end of the year||||-||-|-|-||
|**15.2 Amortisation and**|**impairments**|||||||||
||****Basis**|SL|or RB||SL or RB||SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
||**** Rate**|||||||||
|||||||||||
|At beginning of the year||||-||-|-|-||
|Disposals||||-||-|-|-||
|Amortisation||||-||-|-|-||
|Impairment||||-||-|-|-||
|Transfers*||||-||-|-|-||
|At end of year||||-||-|-|-||
|**15.3 Net book value**||||||||||
|Net book value at the beginning||||-||-|-|-||
|of the year||||||||||
|Net book value at the end of the||||-||-|-|-||
|year||||||||||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
CC17a (Excel)
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**----- Start of picture text -----**
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.
**----- End of picture text -----**
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
31/01/2022
16
## **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**
|**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of heritage**
**assets.**|
**This year**
**Last year**|
|---|---|
## **16.2 Cost or valuation**
|||**Heritage**
**1**
**£**|**asset**|
**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**|
**Total**
**£**||
|---|---|---|---|---|---|---|---|---|
|At beginning of the year|||-|-|-|-|-||
|Additions|||-|-|-|-|-||
|Disposals|||-|-|-|-|-||
|Revaluations|||-|-|-|-|-||
|Transfers *|||-|-|-|-|-||
|At end of the year|||-|-|-|-|-||
|**16.3 Depreciation and impairments**|||||||||
||****Basis**|||||||Straight Line
("SL") or
Reducing
Balance|
||**** Rate**||||||||
||||||||||
|At beginning of the year|||-|-|-|-|-||
|Disposals|||-|-|-|-|-||
|Depreciation|||-|-|-|-|-||
|Impairment|||-|-|-|-|-||
|Transfers*|||-|-|-|-|-||
|At end of year|||-|-|-|-|-||
|**16.4 Net book value**|||||||||
|Net book value at the beginning of the|||-|-|-|-|-||
|year|||||||||
|Net book value at the end of the year|||-|-|-|-|-||
CC17a (Excel)
31/01/2022
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## **16.5 Impairment**
## **This year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **Last year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
**This year Last year**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**At cost Group**
**B**
**Total**
**£**
**£**
**£**
- - -
- - -
- - -
- - -
- - -|
|---|---|
||- - -|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
|**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**|**This year**
**Last year**|
|---|---|
CC17a (Excel)
31/01/2022
18
## **16.9 Five year summary of heritage assets transactions**
**----- Start of picture text -----**
2015 2014 2013 2012 2011
£ £ £ £ £
Purchases
Group A - - - - -
Group B - - - - -
Group C -
Other -
Donations
Group A - - - - -
Group B - - - - -
Group C - - - - -
Other - - - - -
Total additions - - - - -
Charge for impairment
Group A - - - - -
Group B - - - - -
Group C - - - - -
Other - - - - -
Total charge for impairment - - - - -
Disposals
Group A - carrying amount - - - - -
Group B - carrying amount - - - - -
Group C - - - - -
Other - - - - -
Total disposals - - - - -
**----- End of picture text -----**
CC17a (Excel)
31/01/2022
19
## **Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|**Cash & cash**
**equivalents**
Carrying (fair) value at beginning of
period
-
**Add:**additions to investments during
period*
-
**Less:**disposals at carrying value
-
**Less: impairments**
-
**Add: Reversal of impairments**
-
**Add/(deduct):**transfer in/(out) in the
period
-
**Add/(deduct):**net gain/(loss) on
revaluation
-
Carrying (fair) value at end of year
-
***Please specify additions resulting from**
**acquisitions through business combinations, if**
**any.**|**Cash & cash**
**equivalents**
-
-
-
-
-
-
-|
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investments**
**Other**
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|
|---|---|---|
||-|- - - - -|
||||
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**This year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Other investments**
**Total**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**|-
-
**Cost less impairment**
- -
**Fair value at year end**
**£**
-
**£**
-
-
-
-
-|
|---|---|
||-
-
-|
**Last year: Analysis of investments**
**Cash or cash equivalents Listed investments Investment properties Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||**Fair**|**value**|**at**|**year**|**end**||**Cost**|**less**|**impairment**||
||||**£**||||||**£**||
|||||||-||||-|
|||||||-||||-|
|||||||-||||-|
|||||||-||||-|
|||||||-||||-|
|||||||-||||-|
|||||||||||-|
CC17a (Excel)
31/01/2022
20
## **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.**
|**17.5 Guarantees**
**Social investments**
**Other investments**
**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**
**Name of the entity or entities benefitting from those**
**guarantees**
**Please explain how the guarantee furthers the charity's aims**
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Total**|**£**
**£**
**This year**
**Last year**
-
-
-
-
-
-
-
-
**Last year**
-
-
-
**This year**
-|
|---|---|
CC17a (Excel)
31/01/2022
21
|**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Where a charity has provided financial assets as**
**a form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**17.7 Additional information**
**Please provide information about the**
**significance of investments to the charity's**
**financial position or performance eg. terms and**
**conditions of loans or the use of hedging to**
**manage financial risk.**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**|**_Total_**
**_Description_**|**This year £**
**Last year £**
- -
- -
- -
- -|
|---|---|---|
|||- -|
||**This year**
**This year**
**_Description_**
**_Total_**|**This year £**
**Last year £**
- -
- -
- -|
|||- -|
|||**Last year**
**Last year**|
CC17a (Excel)
31/01/2022
22
## **Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**18.1 Please state the carrying amount of stock and work in progress analysed between**
**activities.**|**unt of stock and work in progress analysed between**|**unt of stock and work in progress analysed between**|
|---|---|---|
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - -**
**-**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - -**
**-**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - -**
**-**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**Work in**
**progress**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**This year**
**Last year**
**£**
**£**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
**Work in**
**progress**
**Stock**
**Donated goods**||
||-|- - - -|
|||- - - -
**This year**
**Last year**
**£**
**£**|
CC17a (Excel)
31/01/2022
23
## **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**|Charity Name
The Fathom Trust|Charity Name
The Fathom Trust|Charity Name
The Fathom Trust|
|---|---|---|---|
|||||
||31 March 2021|**Charity no**
**(if any)**|1190352|
|||||
||1-2
(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**31/03/2021.**
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 gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
**Date:** 31/01/2022
**Signed: Name:** Neil Smith **Relevant professional** FCCA **qualification(s) or body (if any): Address:** Brook House, Brook Road, Whitchurch, Cardiff, CF14 1DU
**Oct 2018**
1
**IER**
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
**Oct 2018**
2
**IER**