The P2thomTrust
AKING WELL
Ho
tING
ANNUAL REPORT 2022-23
## **FOREWORD**
It is a pleasure to reflect on another year of creativity and growth during which Fathom has established its Making Well programme and extended its work across the region. Through diligent and faithful engagement with the local community, Fathom has been learning how to create community structures which offer mutual aid, practical skills, and even employment. I would encourage anyone to consult the case studies that Fathom is archiving on its website. These stories speak of individuals, many of whom feel their lives have been saved, or at least transformed, by the connections they have made on a Fathom course. It is precisely these connections - to self, society and to one’s place in the natural world and all that is beyond, that serve to highlight the importance of Fathom’s mission. I am delighted that this work is beginning to be recognised by charitable grant-making bodies and I have full confidence that such investment will return social dividends of the kind we so desperately need.
.
Dr Iain McGilchrist, Chair of Trustees
## **i. INTRODUCTION FROM THE CEO**
The Fathom Trust supports people in physical, mental, or spiritual distress by restoring life-giving connections to body, soul, nature, and society. At Fathom. we are developing an innovative model of integrated health and pastoral care, one which prioritizes the quality and resilience of relationships between patients, practitioners, peers, and their communities. I am delighted this year that we have established a three-year partnership with the Waterloo Foundation and with the Moondance Foundation to develop our work. Through our workshops and other activities, Fathom Trust seeks to emphasise the importance of our physical connections to the natural world, instilling a sense of rootedness in community and landscape. Fathom provides a foundation from which individuals become more capable of addressing life’s challenges. We offer opportunities for people to reconnect with the deepest aspects of their inner selves, which are often neglected in the hectic rush of modern life, in so doing, healing the damage caused when those connections weaken. We have achieved this with the unfailing support of our three outgoing trustees, Sir Mansel Aylward, Jonathon Gray and Junaid Bajwa, for whose advice we are ever grateful. I am thrilled that Niki Barbery-Bleyleben and Richard Dwerryhouse have joined the Board and have already benefited directly from their generosity and wisdom.
## **ii. MISSION**
Our mission is to promote physical, mental and spiritual wellbeing using traditional crafts, harnessing physical work to restore life-giving connections to body, soul, nature and society. We use craftsmanship, conservation and contemplation to restore health and allow healing, through activities which nurture wellbeing, for example in adults living with long-term physical and psychological conditions, children and young people not in mainstream education, and for exhausted workers: anyone in need of rest and rehabilitation. ‘Fathom’ alludes to depth. It signals the importance of a sense of rootedness in community and landscape, with a spiritual foundation, that can provide a framework from which to address life’s challenges. It is to do with connection with the deepest aspects of our inner selves, that often suffer in the rush, chaos or noise of twenty-first century life, and healing the damage done when that connection is broken. ‘Fathom’ is an invitation to experience deep peace.
Our vision is for a network of therapeutic communities offering a soulful approach to health and healing through craftsmanship, conservation, and contemplation, creating life-giving connections to body, soul, nature and society for people who lack access to traditional forms of care and support. Our foundation programme, Making Well, bridges the gap between NHS provision and locally available skills and resources. As an evidenced-based approach, Making Well teaches participants an awareness of, respect for, and love of themselves, of others, and the natural world. We work with landowners, artisans, and healthcare practitioners to restore people’s sense of focus, creativity, and self-worth, which come with the discovery of their capacity to heal themselves and others through participating in traditional crafts, nature conservation and horticultural projects. We promote physical, mental and spiritual wellbeing, offering relief and support to those experiencing long-term, lifelong and life-shortening illnesses and conditions, for unpaid carers and for exhausted frontline workers. Our mission is to establish a ‘Centre for Integrated Health and Pastoral Healthcare’, focused on education and heritage-led community development, which we anticipate will lead to enterprise and employment and material improvements for chronically neglected communities.
## **iii. 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.
- To advance the education of the general public in all areas relating to mental illness
## **iv. ACTIVITIES**
## **Summary of Making Well 2022-23**
At the end of Making Well’s inaugural 2022 season, we held a gathering with fifty participants, artisans, wellbeing practitioners, senior clinicians, and academics from the Accelerate evaluation project. Independent research by Bangor and Cardiff Universities **[1]** revealed that Making Well is capable of generating substantial social value - £1 invested in the programme returned up to £7.70 in social value and 50% improvements in health and wellbeing of participants. Collectively, we reviewed the research findings and considered the opportunities and challenges to developing and expanding the course in order to broaden its appeal and benefits for other communities. Participants who attended the pilot courses, along with the artisans and wellbeing practitioners that facilitated Making Well, collectively reflected on their experiences, what they gained from the course, what they felt about the personal benefits it brought about and the transcending values that emerged through soulful participation in traditional crafts and nature conservation activities. At the gathering, facilitated focus groups revealed that people would be willing to pay an average of £20 per month to gain the health benefits and wellbeing effects of Making Well courses, an encouraging reflection on the importance placed on the course and people’s willingness to access
> 1 We established independent evidence of the benefits of Making Well, in terms of improvement in wellbeing and socioeconomic value. This was enabled by funding from Cardiff University’s Accelerate innovation programme (total value £105,000 including 35% match). The project succeeded through true collaboration between leading health economists and social prescribing researchers at Bangor University and ethnographers at Cardiff University’s School of Social Sciences.
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and engage in appropriately focused programmes. Moreover, participants felt that in order for health and wellbeing initiatives of this nature to work well they needed to consider the surrounding community context. Fundamentally, participants said that community-based, person-centred, holistic approaches were ‘what worked’ for them **[2]**
In terms of community benefits, the informality of Making Well seemed to be intrinsically linked to what was characterised as ‘ _a connection with others_ ’. Many identified the importance of connections with the people around them in addition to connections with their wider community, and to nature more generally. Having these connections made it easier to find support for health and wellbeing needs through “exploring the ways that you can contribute to your community”, but also that this can help people to feel better in the first instance. Finally, the feeling was that health and wellbeing programmes available through the Fathom Trust should be supported by the government and statutory providers without incurring additional costs to taxpayers.
## **Promoting Good Practice**
The Accelerate project included a parallel immersive ethnographic study of Making Well in collaboration with Cardiff University. The study, led by Dr Lucy Sheehan, yielded valuable insights concerning the process and outcomes of Making Well in action. These findings informed a Good Practice Guide which defines the practices, which became evident through the work of each artisan crafter. Although the particularities of each craft were unique, the practices could be conceptualised as the ‘Craft of Care’ which run through the Making Well programme, creating a sense of framing and continuity between activities. We have now developed our Good Practice Guide to produce a resource pack to support Artisans and Wellbeing Partitioners who are adapting and developing Making Well programmes for implementation at other venues across Powys.
We started the year with the excellent news that Fathom had been short-listed from 500 nominations for the BBC Radio 4’s All In The Mind Award. Building on this momentum and the Accelerate Making Well pilot, we have now completed 6 Making Well and complimentary therapeutic horticulture programmes. During the year we continued to build collegiate partnerships with GP practices across the region, supported by Red Kite Health Solutions, a social enterprise that works with GP practices across Powys to support the delivery of wellbeing services. Although relatively small in scale for its first season, this represents significant progress in our medium-term plan to offer Making Well locally to all 4 GP service clusters in South Powys, each adapted to suit the needs and interest of the local community, coupled with the availability of local arts & crafts, horticulturalists, conservationists, and wellbeing practitioners.
> 2 Social prescribing research (Morris et al, 2022) indicates that communities are vital sources of health benefits for the individuals who live in them. They bring opportunities for people to enrich them, increasing their resilience and capacity to create new, placebased assets for the benefit of all. Integrating a community development dimension into social prescribing (SRx) brings enhancements both for the community and individual health and wellbeing. Community-enhanced social prescribing, therefore, strengthens factors affecting civic participation and community citizenship - the key components of a healthy community. As an enhanced form of SRx, it strives to deliver innovative solutions for connecting primary care services with community assets and the people they serve. Community-enhanced SRx should also positively impact the culture of primary care practice, while being able to recognise to the dynamic nature of healthy communities and then respond by building capacity proportionate to demand.
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## **The Crafter’s Café**
The success of the initial Making Well programme in 2022 generated considerable interest among its participants (and our crafters) in being able to continue to meet and have more opportunities to engage in traditional craft in their community. Initially, people began to meet spontaneously to maintain the connections and friendship they had established during the course. Given the degree of interest and commitment to benefit from Making Well, in November we set about establishing the Crafter’s Cafe at the St John’s Centre in Brecon.
Early on, around 10-12 people attended the café each week, predominantly by individuals who had participated in Making Well course at our nearby centre at Llanfellte. A year on and more than 100 individuals have attended Crafter’s Café sessions at the least once. We consistently welcome 15-20 people every week to enjoy a variety of traditional crafts. Sessions have been adapted to suit differing levels of ability. The great majority of attendees are female (94/112, 84%), with a very broad age range (20s - 93 years). In addition to those who attended the Café as a consequence of their participation in Making Well – 28 so far – a variety of local organisations have signposted people, summarised as follows:
- Brecon & District Mind (11)
- Powys befriending service (4)
- Community Mental Health Team (10)
- Versus Arthritis (5)
- Brecon Volunteer Bureau (3)
- Flyers distributed in local community venues (26)
- Local word of mouth (24)
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## **Ecotherapy and Therapeutic Gardening**
The Fathom Trust’s centre at Llanfellte, in the heart of Bannau Brycheiniog National Park, provides a beautiful setting for running Making Well courses. The centre also has a large and productive kitchen garden and orchard, providing exciting opportunities for people to join in with a variety of horticulture and ecotherapy projects we have produced in order maximise opportunities for participation. During spring Making Well courses participants were able to work with our resident Gardener & Ecotherapist, Jess Tanner, to prepare herb, vegetable and cut flower beds for the season ahead. Small groups created new beds using the ‘no-dig’ method, learnt about soil health and natural ways of building soil quality using local organic materials. They worked with hazel sticks to construct plant supports, learning about the importance of structure and height to create different habitats. They planted and tended to sweet peas, sunflowers squashes, cabbages and many different greens for use in the community kitchen which, with the help of volunteers, provided exquisite lunches for the duration of the Making Well courses. Participants were also able to practice activities that they could try at home such as making herb planters from recycled wooden boxes and tin cans, and hand-crafted reusable plant labels. Over the spring course the group also started a new co-designed and co-created living willow project, a quiet, contemplative space available to participants throughout the course. As produce and flowers grew the groups picked, bundled and preserved myriad culinary herbs, flowers and vegetables and were able to take away many new gardening skills, all learned in a soulful, therapeutic and supportive environment.
Ecotherapy was an integral component to our gardening activities, indeed all of Making Well’s activities, its activities seamlessly woven into the fabric of soulful and enriching traditional craft and horticultural experiences. The design and delivery of therapeutic exercises carefully craft a rhythm to each Making Well day, shaped around the seasons and cycles of nature. Making Well participants shared, in conversation and through their Nature Notes, myriad ways in which they benefited from time and space to reflect on their own sense of belonging within nature, community and the wider world. Noticing and working closely with nature and the seasons allowed a greater depth of appreciation for the many subtle changes taking place, where participants often discovered how connected their stories were with each other and to the everunfolding stories of the natural world. We found that moments for pause throughout the Making Well day for tuning in to the present moment offered time and space to explore a deeper noticing and appreciation for life, cherished moments which lead to a greater sense of respite from the many challenges people faced.
Extracts from Nature Notes received from Making Well participants:
## _**On Noticing Nature:**_
_How quickly I was able to get totally immersed in the process of 'noticing' instead of being in inner turmoil/dialogue. Having someone actively listening for as long as I needed facilitated this._
## _**On Social Inclusion:**_
_Warmth of community here, and in nature. Both worked in harmony today. The laughter, despite my lack of crafting ability._
_It was good to see that I found plenty of energy and humour within myself despite being in a very tricky life situation. It feels as if I am finally building resilience, which is great._
## _**On Mental Wellbeing:**_
_I arrived tired out and exhausted from 'hanging on' in the 'outside world' and needed all day to_
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_arrive, get grounded and shed the inner weight/tension. Feeling so much lighter and better now after the craft session and 'counselling walk' Thanks once again for offering this space and all the support and nourishment for body and soul!_
_The shift from can't do to can do. My anxiety is mellowed when i'm here. Also, everyone has 'stuff' no matter what it is. We all have our own things to manage. Part of the healing is to realise that I'm not alone._
## **Valuing Making Well**
Making Well continues to evolve and mature into the quintessence of the Fathom Trust in its mission to establish a Centre for Integrated Health and Pastoral Healthcare. The team, supported by attending Artisans and volunteers, continuously observe and reflect on practice. We recognised that we needed to develop reliable and reproducible ways of recording and understanding how and why participants value their experiences of Making Well, that is what has emotionally, spiritually or practically changed for them. Toward this end the team are currently exploring an iterative Value Framework with 4 core domains of practice, observation, recording and curation:
- Soulful practice: Making Well in action
- Value and meaning: the outcomes of Making Well
- Storytelling: personal experiences of Making Well
- Curating stories: learning, sharing and growing communities
The framework guides a process of encouraging and supporting participants to convey their personal sense of value through the ancient art of storytelling.
These are some of the stories (with video hyperlinks) that Spring 2023 Making Well participants course deposited in our Story Bank, short videos depicting the personal meaning of Making Well, the value they attached to their experiences and the changes they noticed in themselves, their relationships with others, and with nature itself:
**B’s Story-video: week 8 -** _“I had the sense of being in a completely safe and nourishing space, a sanctuary in which to explore myself and my connections to the world around me. I have felt nothing but support and goodwill. I particularly enjoyed the sense of everyone working together on the same level yet still having a structure of support. I have recently noticed that I am getting more and more resilient and have started making lists to help me in tricky moments with applications of the skills and practices I have learnt here. I am strengthening my boundaries and looking for ways to give back to life and others what I have learnt here. I hope to take forward my new gardening and creative skills, as well as making regular stop gaps for grounding exercises and breathing throughout the day.”_
**H’s Story-video: week 8 -** _“I enjoyed connecting and learning new crafts, including the gardening. It was all positive, except maybe smaller groups. It was a privilege to come and learn new coping skills. I would like to carry on giving more time for myself, for meditation and grounding, to take time in nature to notice and tune in with what’s around me, the silence, the insects and the weather.”_
**K’s Story-video: week 8 -** _“The course gave me the feeling of just being able to be ‘me’ and no judgement. Just being however you feel at any time during the sessions, making bonds with all who attended, no words needed. It was very positive and welcoming. I do not have the words to explain how the team have supported me and the group. I feel able to just breathe, be able to reflect on how I feel on the inside and be in the moment. I’m more able to be mindful when I’m not here, the days have been for me to reflect and be like this every day. I feel kindness, gratitude, care and friendship. I would like to live every day the feeling of how I feel attending the sessions. I hope to be able to achieve this to the full, but if I can just reflect, remember, imagine, then this will also do.”_
**L’s Story-video: week 8 -** _“What mattered to me most here was the feeling of safety and being able to trust. We were all cared very well and anyone who was finding things difficult was not left to struggle. I find that I am stepping back from feeling upset by others. I think about what might be_
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_happening in their world and take myself down a different path. Crafters Café is where it all began from the lovely people who run it and the people who attend. I have a promise to myself and to Fathom to move forward.”_
## **Investing in communities and the local economy**
The success of our future growth fund applications means that Fathom has been able to employ 4 appointments to its core Making Well team. We have acquired essential expertise in mindfulness in nature; communications & publicity; business administration and accounting; social prescribing, innovation R&D. With increases in our grant income for 2022-3, we are well placed to continue with plans for the Centre for Integrated Health and Pastoral Healthcare. Key to its success will be our ability to work with and securely fund the network of 15 local Artisan Crafters we have connected with over the past 2 years.
## **DAREGALE**
We were pleased to complete our series of ten retreats for 100 Cardiff & Vale University Health Board staff at the start of the year. In designing these retreats, we sought to combine activities which would support bodily awareness, interpersonal connection, and group dialogue. The crafts introduced participants to the different qualities of natural materials and to a set of craft skills which enabled each person to return home having made their own craft object. Participants were often delighted at what they had made and reported improved confidence as a result. We coppiced wood for the whittling activities and wool for the weaving and where possible, undertook to run each session outdoors. Contemplation was encouraged through various means including periods of stillness, body and breathing exercises to promote somatic awareness, a labyrinth walk, and 1:1 time with a psychotherapist.
**----- Start of picture text -----**
Participants per Professional
Grade
Consultant Trainee/SAS
FY1/2 Senior Nurse
Clinical Director Non-Clinical
**----- End of picture text -----**
Feedback highlighted three key benefits from these sessions:
1. Improved interpersonal and inter-professional relationships offering the basis for nonaffiliated peer-support groups in the workplace.
2. Improved individual insights offering opportunities for revitalising the working culture of individuals and teams.
3. Improved quality of group reflection and dialogue offering teams the opportunity to address a single objective of interest to that particular team.
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Here is what one consultant physician said, “After attending this wellbeing retreat, I know that the vast majority my colleagues would benefit from attending a session like the one I did. I think these sessions should be offered regularly throughout the year to all of the medical workforce who are in dire need of the benefits that the wellbeing retreat offers.”
We were delighted to work with 15 consultants and senior nurses from the Paediatric Emergency department in Cardiff and Vale University Health Board. Using a combination of whittling and Archetypes Mythodrama exercises we provided a framework for improving self-awareness and for practising group dialogue. The day was structured around two whittling sessions, where the group learned a number of knife grips and applied these to the task of fashioning a butter knife. We followed this with a blade-shearing workshop with the Innovation and Improvement team from Cardiff & Vale. Each individual was invited to learn how to safely remove a fleece using a pair of hand-sheers and to then felt the fleece into a rug which they could take home.
“It was a fantastic day and was enjoyed by all who attended. Will and the Fathom Trust team crafted a unique experience for us, which allowed the team to spend time together in a peaceful environment, away from the challenges of the bustling Paediatric Emergency Department. We had the chance to strengthen our relationships, reflect on what has been an intense past three years in emergency care and look to the future together as a team and a service.”
**Dr David Hannah,** Clinical Lead, Paediatric Emergency Team
**Narratives of Personal Renewal – a** partnership with Aberystwyth University’s Centre for Creativity and Wellbeing
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The Fathom Trust was invited to partner with Aberystwyth University’s Centre for Creativity and Wellbeing to create a new hub of six creative practitioners in West Wales and to deliver skills training and employment opportunities for local writers and makers. Fathom arranged for the programme to be undertaken with staff from Hywel Dda University Health Board patterns, offering new ways of exploring paths to recovery, resilience, and regeneration. Three days of movement, crafting and creative writing activities took place in March 2023. The venues were Rhosygilwen in Pembrokeshire, The National Botanic Garden’s Pantwgan Farm in Carmarthenshire and Strata Florida in Ceredigion – one for each county in the Hywel Dda University Health Board area.
When asked “To what extent would you agree that following the session you are more likely to introduce more creative practice into your day-to-day life?” the results were as follows:
Participants were drawn from a number of roles and departments:
- Consultant Psychiatrist
- Patient Advice and Liaison Service (PALS) Officer
- Lilie Administrator
- Speech and Language Therapist
- Immunisation Nurse Facilitator
- Clinical Nurse Specialist
- Occupational therapist
- Physiotherapy Technician
- Clinical Coding Clerk
- Paediatric Dietitian
- Research and Development Officer
- Hospital Services Manager
- Heart Failure Nurse Specialist
**Friday 10th March, Rhosygilwen – 7 Friday 24th March, Botanical Gardens – 5**
**Friday 31st March, Strata Florida – 10**
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We are proud to have started partnering with the Royal Medical Benevolent Fund (https://rmbf.org/supporting-organisation/the-fathom-trust) and plan to work with Canopi (https://canopi.nhs.wales), formerly Health for Health Professionals, this year. Dr William Beharrell continues to serve as an ambassador for Doctors in Distress and as a Council Member for the College of Medicine.
## **Feedback from an Emergency Medicine Consultant**
“Your team were wonderful, kind and generous with their skills and encouragement, creating an atmosphere of compassion and support from the beginning. As a battlehardened […] consultant, I must confess to a certain feeling of trepidation that the day would be a bit ‘wishy-washy’, or place the usual emphasis on ‘resilience’ and so on….not a bit of it. The whole approach smashed my preconceptions about what true healing could feel like, and broke open a shell of unhelpful resignation I have harboured way too long. The subtle but immensely effective blending of physical movement, creative playfulness and tactile discovery, and deep reflection via words and poetry worked brilliantly. The magical planning that had shaped the day was invisible to me until the end – and by then, the spell had been cast and change made possible. Please, if you can get the resources, time and funding – replicate and build on these events. I am convinced that there are loads more people in the NHS that would enjoy and benefit from such careful guidance and protection. I personally feel a bit bereft to have had such a fleeting glimpse of what should be regular.”
## **Beyond 2023**
Consequent to a successful 2023 season for Making Well and Fathom Trust generally, we expect we will be ideally placed to achieve a number key objectives, including:
- Completion of four Making Well courses at Llanfellte
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- Growing our Crafters Café community and establishing a second Crafters Café in the region.
- Securing funding from primary care and community mental health service to extend Making Well for NHS patients over the next 3 years.
- Establishing new multidisciplinary evaluation tools in preparation for major funding bids for 2024/25, enabling us to improve operations for other regions across Wales.
## **v. ACCOUNTS 2022-23**
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## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
**Report to the** Charity Name **trustees/directors/** The Fathom Trust **members of On accounts for the year** 31 March 2023 **ended Charity no.:** 1190352 Company no.: CE022483 **Set out on pages** 1-2 (remember to include the page numbers of additional sheets) I report to the charity trustees on my examination of the accounts of the Company for the year ended **DD / MM / YYYY** . **Responsibilities and** As the charity’s trustees of the Company (who are also the directors of the **basis of report** company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act. **Independent** [The company’s gross income exceeded £250,000 and I am qualified to **examiner's statement** undertake the examination by being a qualified member of [insert name of applicable listed body]]. Delete [ ] if not applicable.
I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below *) which gives me cause to believe that: • accounting records were not kept in accordance with section 386 of the Companies Act 2006; or • the accounts do not accord with such records; or • the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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; or •the accounts have not been prepared in accordance with the Charities SORP (FRS102).
**October 2018**
1
**IER**
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## * _Please delete the words in the brackets if they do not apply._
**Signed: Date:** 19/01/2024
**Name:** Annabel Lambert **Relevant professional** FCCA **qualification(s) or body (if any):**
**Address:** Llewellyns Chartered Certified Accountants
Brook House, Brook Road, Whitchurch, Cardiff, CF14 1DU
## **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** .
**October 2018**
2
**IER**
||Charity No
(if any)
1190352
Period start date
01-Apr-22
**To**
Period end
date
31-Mar-23
**The Fathom Trust**
Annual accounts for the period|Charity No
(if any)
1190352
Period start date
01-Apr-22
**To**
Period end
date
31-Mar-23
**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
1
**_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
118,759
-
-
118,759
29,274
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||118,759
-
-
118,759
29,274|
|||5,903
-
-
5,903
6,586
39,990
-
-
39,990
27,860
-
-
-
-
-
30,074
-
-
30,074
4,633|
|||75,967
-
-
75,967
39,079|
||||
|||42,791
-
-
42,791
9,805
-|
|||-
-
-
-
-|
|||42,791
-
-
42,791
9,805
-|
|||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||42,791
-
-
42,791
9,805
-|
|||10,440
-
-
10,440
20,245|
|||53,232
-
-
53,232
10,440|
||||
CC17a (Excel)
19/01/2024
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
-
35,872
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
35,872
-
-
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|
|||||-
1,402
-
-|
||35,872|-|-
35,872|1,402|
||-
-
-
54,677|-
-
-
-|-
-
- -
-
-
-
54,677||
|||||-
-
-
13,058|
||54,677|-|-
54,677|13,058|
|||||4,019|
||2,318|-|- 2,318||
||||||
||52,360|-|-
52,360|9,039|
||||||
||88,231|-|**-**
88,231|10,440|
|||||-
-|
||35,000
-|-
-|- 35,000
-
-||
||||||
||53,231|-|-
53,231|10,440|
||-
53,232|-|-
-
- 53,232
-||
|||||-
-
10,440|
||53,232|-|-
53,232|10,440|
CC17a (Excel)
19/01/2024
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 118,759 - - 118,759 29,274
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 118,759 - - 118,759 29,274
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 118,759 - - 118,759 29,274
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)
19/01/2024
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 1,573 - - 1,573 3,000 - - 3,000
Start up costs incurred in generating new
source of future income
4,330 - - 4,330 - - - -
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 5,903 - - 5,903 3,000 - - 3,000
Expenditure on charitable activities:
Session fees 28,416 - - 28,416 - - - -
Venue fees 2,160 2,160
Catering 3,360 3,360
Disclosure checks - -
Session materials 4,876 4,876
Travel & accomodation 1,177 - - 1,177 - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities 39,990 - - 39,990 - - - -
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Staff Costs 15,800 - - 15,800 2,702 - - 2,702
Website development - - - - 400 - - 400
Website Maintenance
Costs 91 - - 91 - - - -
Accountancy fees 1,000 - - 1,000 - - - -
Phone costs 275 - - 275 - - - -
Insurance - - - - - - - -
Subscriptions 253 253
Office costs 542 542 -
Depreciation 12,113 - - 12,113 - - - -
Total other expenditure 30,074 - - 30,074 3,102 - - 3,102
TOTAL EXPENDITURE 75,967 - - 75,967 6,102 - - 6,102
**----- End of picture text -----**
CC17a (Excel)
19/01/2024
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 - - - - -
development costs
- - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
**----- End of picture text -----**
|Marketing: website
development costs
Other
**Total**
**Last year**
**Support cost**
**(examples)**|**Raising funds**
**Activity 1**
**Activity 2**
**Activity 3**
**Grand total**
**Basis of allocation**
**£**
**£**
**£**
**£**
**£**
**(Describe method)**
2,700 - - - 2,700
-
- - - - -
- - - - -
- - - - -
- - - - -
2,700 - - - 2,700|
|---|---|
CC17a (Excel)
19/01/2024
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**
**£**
**£**
480 480
-
-
-
-
-
-|
|---|---|
CC17a (Excel)
19/01/2024
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**
|**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.**
**£60,000 to £69,999**
**£70,000 to £79,999**
**£80,000 to £89,999**
**£90,000 to £99,999**
**£100,000 to £109,999**|**This year**
**Last year**
- -
- -
- -
- -
- -
**This year**
**Last year**
**£**
**£**
- -
**Number of employees**|
|---|---|
CC17a (Excel)
19/01/2024
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 explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**
**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**This year**
**Last year**
**£**
**£**
- -
|
|---|---|
CC17a (Excel)
19/01/2024
8
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**Please state the accounting policy for any redundancy or**
**termination payments**
**The extent of redundancy funding at the balance sheet date**
**The nature of the payment (cash, asset**
**etc.)**
**Total amount of payment**|**This year**
**Last year**
**£**
**£**
- -
**This year**
**Last year**
**£**
**£**
- -|
|---|---|
CC17a (Excel)
19/01/2024
9
## **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)
19/01/2024
10
## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
## _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
**----- End of picture text -----**
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**13.2 Grants made to institutions**||
|---|---|
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**
**Purpose**
**Names of institution**
**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
CC17a (Excel)
19/01/2024
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_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**
**Names of institution**
**Purpose**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
CC17a (Excel)
19/01/2024
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|||-|-|-|1,869|1,869|
|Additions|||-|-|41,750|4,833|46,583|
|Revaluations|||-|-|-|-|-|
|Disposals|||-|-|-|-|-|
|Transfers *|||-|-|-|-|-|
|At end of the year|||-|-|41,750|6,702|48,452|
|**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|||-|-|-|467|467|
|Disposals|||-|-|-|-|-|
|Depreciation|||-|-|10,438|1,675|12,113|
|Impairment|||-|-|-|-|-|
|Transfers*|||-|-|-|-|-|
|At end of the year|||-|-|10,438|2,142|12,580|
|**14.3 Net book value**||||||||
|Net book value at the beginning of the|year||-|-|-|1,402|1,402|
|Net book value at the end of the year|||-|-|31,313|4,559|35,872|
CC17a (Excel)
19/01/2024
13
## **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)
19/01/2024
14
## **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)
19/01/2024
15
**----- 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)
19/01/2024
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**
|||||**This year**|||**Last year**||
|---|---|---|---|---|---|---|---|---|
|**(i) Explain the nature and scale of**|||||||||
|**heritage assets held.**|||||||||
|**(ii) Explain the policy for the**|||||||||
|**acquisition, preservation,**|||||||||
|**management and disposal of heritage**|||||||||
|**assets.**|||||||||
|**16.2 Cost or valuation**|||||||||
|||**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)
19/01/2024
17
## **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)
19/01/2024
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)
19/01/2024
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**
**Other investments**
**Total**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Listed investments**|-
-
-
-
**Cost less impairment**
- -
**Fair value at year end**
**£**
-
**£**
-
-
-|
|---|---|
||-
-
-|
**Last year: Analysis of investments**
**Cash or cash equivalents Listed investments Investment properties Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||**Fair**|**value**|**at**|**year**|**end**||**Cost**|**less**|**impairment**||
||||**£**||||||**£**||
|||||||-||||-|
|||||||-||||-|
|||||||-||||-|
|||||||-||||-|
|||||||-||||-|
|||||||-||||-|
|||||||||||-|
CC17a (Excel)
19/01/2024
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**
**Total**
**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**
**Social investments**
**Other investments**|-
**Last year**
-
-
-
**This year**
-
-
-
-
-
**This year**
**Last year**
-
-
-
**£**
**£**|
|---|---|
CC17a (Excel)
19/01/2024
21
|**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**
**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_ ).**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**|**_Total_**
**_Description_**|**This year £**
**Last year £**
- -
- -
- -
- -|
|---|---|---|
|||- -|
||
**_Total_**
**This year**
**This year**
**_Description_**|**This year £**
**Last year £**
- -
- -
- -|
|||- -|
|||**Last year**
**Last year**|
CC17a (Excel)
19/01/2024
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)
19/01/2024
23
## **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**
**Trade debtors Prepayments and accrued income Other debtors**
**----- Start of picture text -----**
This year Last year
£ £
- -
- -
- -
- -
**----- End of picture text -----**
**Total**
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|
|---|---|
||- -|
CC17a (Excel)
19/01/2024
24
## **Section C Notes to the accounts (cont)**
**Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
**Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors**
**----- Start of picture text -----**
Amounts falling due within Amounts falling due after
one year more than one year
This year Last year This year Last year
£ £ £ £
- - - -
- - - -
- - - -
- - - -
2,318 4,019 - -
- - - -
- - 35,000 -
Total 2,318 4,019 35,000 -
**----- End of picture text -----**
CC17a (Excel)
19/01/2024
25
## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Movements in recognised provisions and funding commitment during the period**
|
**21.2 Please provide:**
**- a brief description of any obligations on the**
**balance sheet and the expected amount and timing of**
**resulting payments;**
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**
**Amounts added in current period**
**Amounts charged against the provision in the current**
**Unused amounts reversed during the period**
**Balance at the start of the reporting period**
**Balance at the end of the reporting period**|
**period**
**This year**
**This year**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-|
|---|---|---|
|||-
-|
|||**Last year**
**Last year**|
CC17a (Excel)
19/01/2024
26
## **Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.**
**This year Last year**
**22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
CC17a (Excel)
19/01/2024
27
**Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
**----- Start of picture text -----**
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
Last year
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
**----- End of picture text -----**
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
|**probable**|||||
|---|---|---|---|---|
|**This year**|||||
||**Description of item**||**Estimate of financial effect**||
||||||
||||||
||||||
||||||
|**Last year**|||||
||**Description of item**||**Estimate of financial effect**||
||||||
||||||
||||||
||||||
|**23.4 Other disclosures for contingent assets and/or liabilities**|||||
|**Please provide**|**the following information where practicable:**||||
||||**This year**|**Last year**|
|**Explain any uncertainties relating to the amount or**|||||
|**timing of settlement; and the possibilty of any**|||||
|**reimbursement**|||||
|**Where it is not practical to make one or more of these**|||||
|**disclosures, please state this fact**|||||
CC17a (Excel)
19/01/2024
28
## **Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**||
|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
- -
- -
54,677
13,058
- -|
||54,677
13,058|
CC17a (Excel)
19/01/2024
29
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**This year Last year 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that 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.**
CC17a (Excel)
19/01/2024
30
## **Section C Notes to the accounts (cont)**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the**_
|**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**This year**
**Last year**|
|---|---|
CC17a (Excel)
19/01/2024
31
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - - - - - -
**----- End of picture text -----**
CC17a (Excel)
19/01/2024
32
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - - - - - -
**----- End of picture text -----**
CC17a (Excel)
19/01/2024
33
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
|**This year**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to**|**Amount**|
||**income, legal power for its conversion**||
|Between unrestricted and|||
|restricted funds|||
|Between endowment and|||
|restricted funds|||
|Between endowment and|||
|unrestricted funds|||
||||
## **Last year**
|**Last year**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to**|**Amount**|
||**income, legal power for its conversion**||
|Between unrestricted and|||
|restricted funds|||
|Between endowment and|||
|restricted funds|||
|Between endowment and|||
|unrestricted funds|||
||||
## **27.4 Designated funds**
## **This year**
|**Planned use**|**Purpose of the designation**|**Amount**|
|---|---|---|
||||
||||
||||
||||
||||
||||
|**Last year**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
CC17a (Excel)
19/01/2024
34
**Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
FALSE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Trustee**
**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**
**Dr W H Beharrell**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
8,000
-
-
-**8,000**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
**Amounts paid or benefit value**|
|---|---|
_**Please give details of why remuneration or other**_ **Dr Beharrell operates at the organisation's CEO, in addition to his duties as a Trustee.** _**employment benefits were paid.**_ **This remuneration reflects the investment of his time in the CEO role, and no remuneration was paid in respect of Trustee duties.**
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
**Amounts paid or benefit value**|
|---|---|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
CC17a (Excel)
19/01/2024
35
## **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)**
**----- Start of picture text -----**
This year Last year
Type of expenses reimbursed
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -
**----- End of picture text -----**
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
**There have been no related party transactions in the reporting period (True or False)**
|||||||**Amounts**|
|---|---|---|---|---|---|---|
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad**
**debts at period end**|**written off**
**during**
**reporting**|
|||||||**period**|
||||**£**|**£**|**£**|**£**|
||||||||
||||||||
||||||||
||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
19/01/2024
36
## **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)**
**_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._**|**Amount**
**Balance at**
**period end**
**Amounts**
**written off**
**during**
**reporting**
**period**
**£**
**£**
**£**
**Provision for bad**
**debts at period end**
**£**|
|---|---|
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
19/01/2024
37
**Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
CC17a (Excel)
19/01/2024
38
## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
**Report to the** Charity Name **trustees/directors/** The Fathom Trust **members of On accounts for the year** 31 March 2023 **ended Charity no.:** 1190352 Company no.: CE022483 **Set out on pages** 1-2 (remember to include the page numbers of additional sheets) I report to the charity trustees on my examination of the accounts of the Company for the year ended **DD / MM / YYYY** . **Responsibilities and** As the charity’s trustees of the Company (who are also the directors of the **basis of report** company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act. **Independent** [The company’s gross income exceeded £250,000 and I am qualified to **examiner's statement** undertake the examination by being a qualified member of [insert name of applicable listed body]]. Delete [ ] if not applicable.
I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below *) which gives me cause to believe that: • accounting records were not kept in accordance with section 386 of the Companies Act 2006; or • the accounts do not accord with such records; or • the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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; or •the accounts have not been prepared in accordance with the Charities SORP (FRS102).
**October 2018**
1
**IER**
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## * _Please delete the words in the brackets if they do not apply._
**Signed: Date:** 19/01/2024
**Name:** Annabel Lambert **Relevant professional** FCCA **qualification(s) or body (if any):**
**Address:** Llewellyns Chartered Certified Accountants
Brook House, Brook Road, Whitchurch, Cardiff, CF14 1DU
## **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** .
**October 2018**
2
**IER**
||Charity No
(if any)
1190352
Period start date
01-Apr-22
**To**
Period end
date
31-Mar-23
**The Fathom Trust**
Annual accounts for the period|Charity No
(if any)
1190352
Period start date
01-Apr-22
**To**
Period end
date
31-Mar-23
**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
1
**_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
118,759
-
-
118,759
29,274
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||118,759
-
-
118,759
29,274|
|||5,903
-
-
5,903
6,586
39,990
-
-
39,990
27,860
-
-
-
-
-
30,074
-
-
30,074
4,633|
|||75,967
-
-
75,967
39,079|
||||
|||42,791
-
-
42,791
9,805
-|
|||-
-
-
-
-|
|||42,791
-
-
42,791
9,805
-|
|||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||42,791
-
-
42,791
9,805
-|
|||10,440
-
-
10,440
20,245|
|||53,232
-
-
53,232
10,440|
||||
CC17a (Excel)
19/01/2024
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
-
35,872
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
35,872
-
-
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|
|||||-
1,402
-
-|
||35,872|-|-
35,872|1,402|
||-
-
-
54,677|-
-
-
-|-
-
- -
-
-
-
54,677||
|||||-
-
-
13,058|
||54,677|-|-
54,677|13,058|
|||||4,019|
||2,318|-|- 2,318||
||||||
||52,360|-|-
52,360|9,039|
||||||
||88,231|-|**-**
88,231|10,440|
|||||-
-|
||35,000
-|-
-|- 35,000
-
-||
||||||
||53,231|-|-
53,231|10,440|
||-
53,232|-|-
-
- 53,232
-||
|||||-
-
10,440|
||53,232|-|-
53,232|10,440|
CC17a (Excel)
19/01/2024
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 118,759 - - 118,759 29,274
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 118,759 - - 118,759 29,274
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 118,759 - - 118,759 29,274
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)
19/01/2024
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 1,573 - - 1,573 3,000 - - 3,000
Start up costs incurred in generating new
source of future income
4,330 - - 4,330 - - - -
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 5,903 - - 5,903 3,000 - - 3,000
Expenditure on charitable activities:
Session fees 28,416 - - 28,416 - - - -
Venue fees 2,160 2,160
Catering 3,360 3,360
Disclosure checks - -
Session materials 4,876 4,876
Travel & accomodation 1,177 - - 1,177 - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities 39,990 - - 39,990 - - - -
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Staff Costs 15,800 - - 15,800 2,702 - - 2,702
Website development - - - - 400 - - 400
Website Maintenance
Costs 91 - - 91 - - - -
Accountancy fees 1,000 - - 1,000 - - - -
Phone costs 275 - - 275 - - - -
Insurance - - - - - - - -
Subscriptions 253 253
Office costs 542 542 -
Depreciation 12,113 - - 12,113 - - - -
Total other expenditure 30,074 - - 30,074 3,102 - - 3,102
TOTAL EXPENDITURE 75,967 - - 75,967 6,102 - - 6,102
**----- End of picture text -----**
CC17a (Excel)
19/01/2024
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 - - - - -
development costs
- - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
**----- End of picture text -----**
|Marketing: website
development costs
Other
**Total**
**Last year**
**Support cost**
**(examples)**|**Raising funds**
**Activity 1**
**Activity 2**
**Activity 3**
**Grand total**
**Basis of allocation**
**£**
**£**
**£**
**£**
**£**
**(Describe method)**
2,700 - - - 2,700
-
- - - - -
- - - - -
- - - - -
- - - - -
2,700 - - - 2,700|
|---|---|
CC17a (Excel)
19/01/2024
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**
**£**
**£**
480 480
-
-
-
-
-
-|
|---|---|
CC17a (Excel)
19/01/2024
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**
|**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.**
**£60,000 to £69,999**
**£70,000 to £79,999**
**£80,000 to £89,999**
**£90,000 to £99,999**
**£100,000 to £109,999**|**This year**
**Last year**
- -
- -
- -
- -
- -
**This year**
**Last year**
**£**
**£**
- -
**Number of employees**|
|---|---|
CC17a (Excel)
19/01/2024
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 explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**
**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**This year**
**Last year**
**£**
**£**
- -
|
|---|---|
CC17a (Excel)
19/01/2024
8
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**Please state the accounting policy for any redundancy or**
**termination payments**
**The extent of redundancy funding at the balance sheet date**
**The nature of the payment (cash, asset**
**etc.)**
**Total amount of payment**|**This year**
**Last year**
**£**
**£**
- -
**This year**
**Last year**
**£**
**£**
- -|
|---|---|
CC17a (Excel)
19/01/2024
9
## **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)
19/01/2024
10
## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
## _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
**----- End of picture text -----**
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**13.2 Grants made to institutions**||
|---|---|
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**
**Purpose**
**Names of institution**
**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
CC17a (Excel)
19/01/2024
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_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**
**Names of institution**
**Purpose**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
CC17a (Excel)
19/01/2024
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|||-|-|-|1,869|1,869|
|Additions|||-|-|41,750|4,833|46,583|
|Revaluations|||-|-|-|-|-|
|Disposals|||-|-|-|-|-|
|Transfers *|||-|-|-|-|-|
|At end of the year|||-|-|41,750|6,702|48,452|
|**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|||-|-|-|467|467|
|Disposals|||-|-|-|-|-|
|Depreciation|||-|-|10,438|1,675|12,113|
|Impairment|||-|-|-|-|-|
|Transfers*|||-|-|-|-|-|
|At end of the year|||-|-|10,438|2,142|12,580|
|**14.3 Net book value**||||||||
|Net book value at the beginning of the|year||-|-|-|1,402|1,402|
|Net book value at the end of the year|||-|-|31,313|4,559|35,872|
CC17a (Excel)
19/01/2024
13
## **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)
19/01/2024
14
## **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)
19/01/2024
15
**----- 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)
19/01/2024
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**
|||||**This year**|||**Last year**||
|---|---|---|---|---|---|---|---|---|
|**(i) Explain the nature and scale of**|||||||||
|**heritage assets held.**|||||||||
|**(ii) Explain the policy for the**|||||||||
|**acquisition, preservation,**|||||||||
|**management and disposal of heritage**|||||||||
|**assets.**|||||||||
|**16.2 Cost or valuation**|||||||||
|||**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)
19/01/2024
17
## **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)
19/01/2024
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)
19/01/2024
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**
**Other investments**
**Total**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Listed investments**|-
-
-
-
**Cost less impairment**
- -
**Fair value at year end**
**£**
-
**£**
-
-
-|
|---|---|
||-
-
-|
**Last year: Analysis of investments**
**Cash or cash equivalents Listed investments Investment properties Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||**Fair**|**value**|**at**|**year**|**end**||**Cost**|**less**|**impairment**||
||||**£**||||||**£**||
|||||||-||||-|
|||||||-||||-|
|||||||-||||-|
|||||||-||||-|
|||||||-||||-|
|||||||-||||-|
|||||||||||-|
CC17a (Excel)
19/01/2024
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**
**Total**
**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**
**Social investments**
**Other investments**|-
**Last year**
-
-
-
**This year**
-
-
-
-
-
**This year**
**Last year**
-
-
-
**£**
**£**|
|---|---|
CC17a (Excel)
19/01/2024
21
|**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**
**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_ ).**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**|**_Total_**
**_Description_**|**This year £**
**Last year £**
- -
- -
- -
- -|
|---|---|---|
|||- -|
||
**_Total_**
**This year**
**This year**
**_Description_**|**This year £**
**Last year £**
- -
- -
- -|
|||- -|
|||**Last year**
**Last year**|
CC17a (Excel)
19/01/2024
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)
19/01/2024
23
## **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**
**Trade debtors Prepayments and accrued income Other debtors**
**----- Start of picture text -----**
This year Last year
£ £
- -
- -
- -
- -
**----- End of picture text -----**
**Total**
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|
|---|---|
||- -|
CC17a (Excel)
19/01/2024
24
## **Section C Notes to the accounts (cont)**
**Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
**Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors**
**----- Start of picture text -----**
Amounts falling due within Amounts falling due after
one year more than one year
This year Last year This year Last year
£ £ £ £
- - - -
- - - -
- - - -
- - - -
2,318 4,019 - -
- - - -
- - 35,000 -
Total 2,318 4,019 35,000 -
**----- End of picture text -----**
CC17a (Excel)
19/01/2024
25
## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Movements in recognised provisions and funding commitment during the period**
|
**21.2 Please provide:**
**- a brief description of any obligations on the**
**balance sheet and the expected amount and timing of**
**resulting payments;**
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**
**Amounts added in current period**
**Amounts charged against the provision in the current**
**Unused amounts reversed during the period**
**Balance at the start of the reporting period**
**Balance at the end of the reporting period**|
**period**
**This year**
**This year**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-|
|---|---|---|
|||-
-|
|||**Last year**
**Last year**|
CC17a (Excel)
19/01/2024
26
## **Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.**
**This year Last year**
**22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
CC17a (Excel)
19/01/2024
27
**Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
**----- Start of picture text -----**
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
Last year
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
**----- End of picture text -----**
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
|**probable**|||||
|---|---|---|---|---|
|**This year**|||||
||**Description of item**||**Estimate of financial effect**||
||||||
||||||
||||||
||||||
|**Last year**|||||
||**Description of item**||**Estimate of financial effect**||
||||||
||||||
||||||
||||||
|**23.4 Other disclosures for contingent assets and/or liabilities**|||||
|**Please provide**|**the following information where practicable:**||||
||||**This year**|**Last year**|
|**Explain any uncertainties relating to the amount or**|||||
|**timing of settlement; and the possibilty of any**|||||
|**reimbursement**|||||
|**Where it is not practical to make one or more of these**|||||
|**disclosures, please state this fact**|||||
CC17a (Excel)
19/01/2024
28
## **Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**||
|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
- -
- -
54,677
13,058
- -|
||54,677
13,058|
CC17a (Excel)
19/01/2024
29
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**This year Last year 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that 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.**
CC17a (Excel)
19/01/2024
30
## **Section C Notes to the accounts (cont)**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the**_
|**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**This year**
**Last year**|
|---|---|
CC17a (Excel)
19/01/2024
31
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - - - - - -
**----- End of picture text -----**
CC17a (Excel)
19/01/2024
32
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - - - - - -
**----- End of picture text -----**
CC17a (Excel)
19/01/2024
33
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
|**This year**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to**|**Amount**|
||**income, legal power for its conversion**||
|Between unrestricted and|||
|restricted funds|||
|Between endowment and|||
|restricted funds|||
|Between endowment and|||
|unrestricted funds|||
||||
## **Last year**
|**Last year**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to**|**Amount**|
||**income, legal power for its conversion**||
|Between unrestricted and|||
|restricted funds|||
|Between endowment and|||
|restricted funds|||
|Between endowment and|||
|unrestricted funds|||
||||
## **27.4 Designated funds**
## **This year**
|**Planned use**|**Purpose of the designation**|**Amount**|
|---|---|---|
||||
||||
||||
||||
||||
||||
|**Last year**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
CC17a (Excel)
19/01/2024
34
**Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
FALSE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Trustee**
**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**
**Dr W H Beharrell**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
8,000
-
-
-**8,000**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
**Amounts paid or benefit value**|
|---|---|
_**Please give details of why remuneration or other**_ **Dr Beharrell operates at the organisation's CEO, in addition to his duties as a Trustee.** _**employment benefits were paid.**_ **This remuneration reflects the investment of his time in the CEO role, and no remuneration was paid in respect of Trustee duties.**
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
**Amounts paid or benefit value**|
|---|---|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
CC17a (Excel)
19/01/2024
35
## **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)**
**----- Start of picture text -----**
This year Last year
Type of expenses reimbursed
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -
**----- End of picture text -----**
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
**There have been no related party transactions in the reporting period (True or False)**
|||||||**Amounts**|
|---|---|---|---|---|---|---|
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad**
**debts at period end**|**written off**
**during**
**reporting**|
|||||||**period**|
||||**£**|**£**|**£**|**£**|
||||||||
||||||||
||||||||
||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
19/01/2024
36
## **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)**
**_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._**|**Amount**
**Balance at**
**period end**
**Amounts**
**written off**
**during**
**reporting**
**period**
**£**
**£**
**£**
**Provision for bad**
**debts at period end**
**£**|
|---|---|
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
19/01/2024
37
**Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
CC17a (Excel)
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