Charity number 1192362
## Cross-Cultivate
Trustees’ report and financial statements For the year ended 31 March 2022
## **Cross-Cultivate Reference and administrative details**
## **For the year ended 31 March 2022**
Cross-Cultivate
Charitable Incorporated Organisation Registered charity number 1192362
Registered office address: Hornbeam Centre 458 Hoe Street Walthamstow London E17 9AH
Trustees
The trustees who served during the period were as follows:
Clare Joy - Chair Jaimini Patel Steve Savage Mark Walton
Bankers Cooperative Bank P.O. Box 101 1 Balloon Street Manchester M60 4EP
## **Cross-Cultivate**
## **Report of the Trustees**
The Trustees present their report and financial statements for the year ended 31 March 2022.
## **Objectives and Activities**
The purposes of the charity are:
(a) the advancement of education of the public in the subjects of sustainable and organic horticulture, beekeeping, sustainable development and environmental protection;
(b) the preservation and protection of good health among persons who are suffering from mental ill health or disability by the provision of therapeutic horticulture and related naturebased activities;
(c) the promotion of social inclusion for the public benefit by preventing people from becoming socially excluded, and relieving the needs of those people who are socially excluded and assisting them to integrate into society;
(d) the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life.
“sustainable development” means development that meets the needs of the present without compromising the ability of future generations to meet their own needs;
“socially excluded” means being excluded from society, or parts of society, as a result of one of more of the following factors: unemployment; financial hardship; youth or old age; ill health (physical or mental); substance abuse or dependency including alcohol and drugs; discrimination on the grounds of sex, race, disability, ethnic origin, religion, belief, creed, sexual orientation or gender re-assignment; poor educational or skills attainment; relationship and family breakdown; poor housing (that is housing that does not meet basic habitable standards); crime (either as a victim of crime or as an offender rehabilitating into society).
Cross-Cultivate seeks to achieve these objects by fostering learning and skills in ecological agriculture, particularly for people from disadvantaged backgrounds, and supporting the development of broader training programmes in this field across the UK, particularly exploring how artists can support people to engage in creative activities that foster learning and skills, using a ‘green care’ approach.
The charity is new and has started small and will seek to grow organically, responding to demand and need and developing partnership opportunities as they arise. In its first reporting period the focus has been on establishing the charity’s procedures, strategic planning and fundraising.
The trustees will review the aims, objectives and activities of the charity each year. As well as reporting what the charity has achieved and the benefits the charity has brought to those groups of people that it is set up to help, the review will also help the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit in reference to the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.
## **Achievements and performance**
The charity was registered as a Charitable Incorporated Organisation on 17 November 2020. The Trustees’ initial goals were to set up a bank account and start to seek funds to deliver activities in line with the charity’s purpose. Due to the COVID-19 pandemic, trustee capacity was limited and banks were experiencing major delays in administering new accounts. It was therefore not until November 2021 that a bank account was opened, and fundraising undertaken.
The Trustees identified two areas of focus relating to securing funds for its early developmental phase, the first being to provide educational opportunities in horticulture and the second being environmental education relating to the climate emergency, with a particular focus on beneficiaries who are newly arrived migrants with English as a Second Language (ESOL), and disadvantaged young people included those not in education, employment or training. Some fundraising work was successful in the period, securing funds for educational activities that will be carried out in a future period.
The Trustees are satisfied that, having secured funds that will be carried forward to be spent on educational activities in horticulture and environmental awareness, that Cross-Cultivate meets the statutory requirement to act for the public benefit. The Trustees have, through the course of the reporting period, referred to guidance published by the Charity Commission for England and Wales relating to the public benefit requirement when making decisions.
## **Financial review**
The charity secured income of £19,825 in 2021-22, consisting of
- Awards for All grant of £10,000 for Growing Green Skills - educational opportunities and advice in horticulture for newly arrived migrants with English as a Second Language (ESOL), and for people with low/no qualifications, long-term unemployed and NEETs or in precarious gig economy employment.
- Together for Our Planet grant of £9825 for work to raise environmental awareness relating to the climate emergency with people living in Waltham Forest via the community gardens and growing spaces that are spread throughout the borough.
Both grants were awarded in 2021-22 but for work that was not begun until the following period, so the grants were carried over as restricted funds.
## **Reserves policy**
The Trustees had agreed a target that Cross-Cultivate should hold a minimum of £500 in reserves by the end of the reporting period. This was not intended to be the long-term reserves level, but a reflection of the trustees’ estimation of an attainable target. This target was not met, due to delays in opening a bank account and being able to fundraise. However, it is expected to be met or exceeded in the next period. The Trustees decided that Cross-Cultivate should seek to increase its reserve level in order to ensure that it is protected against any short-term incidents that could have a negative effect on CrossCultivate’s financial position. The long-term reserves level target was set by Trustees as the greater of 50% of annual expected turnover or £7,500, and this is subject to annual review.
## **Exemptions from disclosure**
Cross-Cultivate has not sought any exemptions from disclosure in accordance with applicable law.
## **Funds held as Custodian Trustee on behalf of others**
Cross-Cultivate has not acted as a custodian trustee on behalf of others during the reporting period.
## **Principal risks and uncertainties**
The principal financial risk to the organisation is the uncertain funding environment in which we operate. The main steps to mitigate this are developing our work in planned, sustainable ways at a pace in keeping with funds available, and beginning to identify potential to diversify funding streams (earned income, donations, grants, etc).
## Risk management
Internal financial risks are controlled by the directors through the receipt of a regular financial report encompassing management accounts, bank statements and reconciliation reports.
External risks to the charity are subject to constant review by the directors and will, in time, result in a strategic plan designed to minimise or eliminate their potential effects.
The charity trustees have given consideration to the major risks to which the charity is exposed and satisfied themselves that systems or procedures are established in order to manage those risks.
## **Plans for future periods**
With funding secured, the charity will begin to implement educational activities in line with its purpose, working with partners as relevant to ensure grant outcomes are delivered. The charity will also identify further potential funding sources and fundraising opportunities, as well as staying up to date with the progress of a potential gift of property to the charity.
## **Structure, governance and management**
The organisation is a charitable incorporated organisation, registered as a charity on 17 November 2020.
The company was established under a memorandum of association which established the objects and powers of the CIO and is governed under its articles of association. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. All trustees give their time voluntarily and receive no benefits from the charity. No expenses were reclaimed from the charity in the reporting period.
The board of trustees administers the charity. The board normally meets quarterly online. An administrator providing pro bono services is appointed by the trustees to manage the day-to-day operations of the charity.
## **Appointment of trustees**
As set out in the Articles of Association, Trustees are appointed for a term of three years by a resolution passed at a properly convened meeting of the Trustees.
None of the Trustees received any remuneration or benefits for their duties as Trustees. The payment of trustees is permitted by the charity’s governing document.
## **Trustee induction and training**
New trustees are selected with regard to the skills, knowledge and experience needed for the effective administration of the CIO. New trustees are welcomed with an induction pack containing Constitution, latest published accounts and annual report, and set of the charity’s adopted policies and procedures.
## **Related parties and relationships with other organisations**
None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee with any service providers must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported.
Declarations
The trustees declare that they have approved the trustees, report above.
Signed on behalf of the charlty's trustees
Iii aLLviddiiLg willi CldUS¥ 57 vf Llte Cwvss-CulLivdLe CviisLiLuLiuii, si¥ried by Llie fulluwiii¥ Lwu Llidi ily
trustée5 on behalf of all of the charity trustees..
Dr Jaimini Patel
Clare Joy
Trustee
Trustee
||Charity No
1192362
Period start date
01-Apr-21
**To**
Period end
date
31-Mar-22
Cross-Cultivate
Annual accounts for the period|Charity No
1192362
Period start date
01-Apr-21
**To**
Period end
date
31-Mar-22
Cross-Cultivate
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
-
19,825
-
19,825
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||-
19,825
-
19,825
-|
|||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||-
-
-
-
-|
||||
|||-
19,825
-
19,825
-|
|||-
-
-
-
-|
|||-
19,825
-
19,825
-|
|||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||-
19,825
-
19,825
-|
|||-
-
-
-
-|
|||-
19,825
-
19,825
-|
||||
Section B
Balance sheet
Restricted
incom&
funds
Unrestricted
funds
Endowment Total thls
funds
year
Totsl last
year
Fixed assets
Intangible assets
Tangible assets
Heritage assets
Investments
F01
F02
F03
F04
F06
INote 15)
(Note 14)
(Note 16)
{Note 17)
Total fixgd assats
B01
B02
B03
B04
BOS
Current assets
Stocks
{Note 18)
Debtors
(Note 19)
Investments
(Note 17.41
Cash at bank and in hand (Note 241
Total current assets
B07
B08
Bog
19,825
19,8
19,825
19,825
B10
Creditors: amounts falling due within
one year
(Note 201
B11
Net current assets/(liabilities)
B12
19,8
19,8
Total asscts les$ current liabllltl¢s
813
Creditors: amounts falling due after
one year
{Note 20)
Provisions for liabilities
B14
B15
Total net assets or liabilities
816
19,825
19,825
Funds of the Charity
Endowment funds (Note 27)
Restricted income funds INote 271
Unrestricted funds
Revaluation reserve
B17
B18
19,825
19,825
Blg
820
Total funds
B21
19,t$25
19,825
Signed by one or two trustees on behalf of all
the trustees
Oale of
approval
ddlmml
Signature
Print Name
Li IllLf
fiIMiwJI fhTEL
CC17a IExGel}
2510112023
## **Section C Notes to the accounts**
Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* * -Tick as appropriate **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support _The charity is holding £500 of expenditure in reserves with no_ Disclosure of any uncertainties that make the _Not applicable_ going concern assumption doubtful; Where accounts are not prepared on a going _Not applicable_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 1.1. Yes* * -Tick as appropriate No* _**Please disclose: (i) the nature of the change in accounting policy;** Not applicable_ _**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information;** Not applicable_ _**and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.** Not applicable_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* No* * -Tick as appropriate
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of any changes;_**|_Not applicable_|
|**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|_Not applicable_|
|**_(iii) where practicable, the effect of the change in one or_**||
|**_more future periods._**||
||_Not applicable_|
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* * -Tick as appropriate No*
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of the prior period error;_**|_Not applicable_|
|**_(ii) for each prior period presented in the accounts, the_**||
|**_amount of the correction for each account line item_**||
|**_affected; and_**||
||_Not applicable_|
|**_(iii) the amount of the correction at the beginning of the_**||
|**_earliest prior period presented in the accounts._**||
||_Not applicable_|
CC17a (Excel)
31/01/2023
1
## **Section C Notes to the accounts**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**----- Start of picture text -----**
Please provide a description
of the nature of each change Not applicable - no changes to accounting policies
in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure) as
restated
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CC17a (Excel)
31/01/2023
1
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
## **2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
p p g g y benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
**----- Start of picture text -----**
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
£1,000
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
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**Settlement of insurance** Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other **claims** income in the SoFA. This includes any realised or unrealised gains or losses on the sale of investments and **Investment gains and losses** any gain or loss resulting from revaluing investments to market value at the end of the year.
## **2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition** Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Support costs have been allocated between governance costs and other support. **Governance and support** Governance costs comprise all costs involving public accountability of the charity and its **costs** compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Where the charity gives a grant with conditions for its payment being a specific level of **Grants with performance** service or output to be provided, such grants are only recognised in the SoFA once the **conditions** recipient of the grant has provided the specified service or output. Where there are no conditions attaching to the grant that enables the donor charity to **Grants payable without** realistically avoid the commitment, a liability for the full funding obligation must be **performance conditions** recognised.
**Redundancy cost** The charity made no redundancy payments during the reporting period. **Deferred income** No material item of deferred income has been included in the accounts.
**Creditors** The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently **Provisions for liabilities** measured at the best estimate of the amount required to settle the obligation at the reporting date **Basic financial** The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 **instruments** to 11.19, FRS102 SORP. **2.4 ASSETS Tangible fixed assets for** These are capitalised if they can be used for more than one year, and cost at least **use by charity** They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. **Intangible fixed assets** The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost. **Heritage assets** The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4.
They are valued at cost. **Investments** Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments **Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.
**Stocks and work in progress**
Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**----- Start of picture text -----**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No N/a
Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
Current asset investments equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
**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 - 19,825 - 19,825 -
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 - 19,825 - 19,825 -
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 - 19,825 - 19,825 -
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
**----- End of picture text -----**
CC17a (Excel)
31/01/2023
1
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
**----- Start of picture text -----**
This year
Description £
Government grant 1 -
Government grant 2 -
Government grant 3 -
Other
-
Total -
Last year
Description £
Government grant 1 -
Government grant 2 -
Government grant 3 -
Other
-
Total
-
This year Last year
Please provide details of any
unfulfilled conditions and other
contingencies attaching to grants
that have been recognised in income.
This year Last year
Please give details of other forms of
government assistance from which
the charity has directly benefited.
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
**----- Start of picture text -----**
This year Last year
£ £
Seconded staff - -
Use of property - -
Other - -
- -
This year Last year
Please provide details of the
accounting policy for the recognition
Not applicable
and valuation of donated goods,
facilities and services.
Please provide details of any unfulfilled
conditions and other contingencies
attaching to resources from donated Not applicable
goods and services not recognised in
income.
Please give details of other forms of
other donated goods and services not
Not applicable
recognised in the accounts, eg
contribution of unpaid volunteers.
**----- End of picture text -----**
CC17a (Excel)
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## **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 - - - - - - - -
Start up costs incurred in generating
new source of future income - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities:
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities - - - - - - - -
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE - - - - - - - -
**----- End of picture text -----**
## **Other information:**
## **Analysis of expenditure on charitable activities**
|Activity 2
Other
**Total**
**Activity or programme**
Activity 1|**Activities**
**undertaken**
**directly**
**Grant**
**funding of**
**activities**
**Support**
**Costs**
**Total this**
**year**
**Activities**
**undertaken**
**directly**
**Grant**
**funding of**
**activities**
**Support**
**Costs**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
-
-
-
- - - -
-
-
-
-
- - - -
-
-
-
-
- - - -
-
**This year**
**Last year**|
|---|---|
||-
-
-
- - - -
-|
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## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary items**
**Description**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -|
|---|---|
||- -|
CC17a (Excel)
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## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
**----- Start of picture text -----**
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the
purchase of goods or services, please discose details of any balances outstanding between any participating members.
Description/name of party
Balance held at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
CC17a (Excel)
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## **Section C Notes to the accounts**
## **Note 9 Support Costs**
## _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
**----- Start of picture text -----**
Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
- - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
**----- End of picture text -----**
## **Last year**
|Governance
Other
**Total**
**Support cost**
**(examples)**|**Raising funds**
**Activity 1**
**Activity 2**
**Activity 3**
**Grand total**
**Basis of allocation**
**£**
**£**
**£**
**£**
**£**
**(Describe method)**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|
|---|---|
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
CC17a (Excel)
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## **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**
**£**
**£**
- -
- -
- -
- -|
|---|---|
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## **Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|||**This year**||**Last year**|
|---|---|---|---|---|
|||**£**||**£**|
|**Salaries and wages**|||-|-|
|**Social security costs**|||-|-|
|**Pension costs (defined contribution scheme)**|||||
|**Other employee benefits**|||-|-|
||**Total staff costs**||-|-|
|**This year:**|||||
|**Please provide details of expenditure on staff working for the**|||||
|**charity whose contracts are with and are paid by a related party**|||||
|**Last year:**|||||
|**Please provide details of expenditure on staff working for the**|||||
|**charity whose contracts are with and are paid by a related party**|||||
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
|**£60,000 to £69,999**
**£70,000 to £79,999**
**£80,000 to £89,999**
**£90,000 to £99,999**
**£100,000 to £109,999**
**Band**
**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees,**
**see Note 28.**|**This year**
**Last year**
- -
- -
- -
- -
- -
**This year**
**Last year**
**£**
**£**
- -
**Number of employees**|
|---|---|
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**11.2 Average head count in the year The parts of the charity in which the employees work**
**----- Start of picture text -----**
This year Last year
Number Number
Fundraising - -
Charitable Activities - -
Governance - -
Other - -
Total - -
**----- End of picture text -----**
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment Please state the legal authority or reason for making the payment**
**This year Last year This year Last year**
|**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**This year**
**Last year**
**£**
**£**
- -
|
|---|---|
CC17a (Excel)
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## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**The nature of the payment (cash, asset**
**etc.)**
**Total amount of payment**
**Please state the accounting policy for any redundancy or**
**termination payments**
**The extent of redundancy funding at the balance sheet date**|**This year**
**Last year**
**£**
**£**
- -
**This year**
**Last year**
**£**
**£**
- -|
|---|---|
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
**----- Start of picture text -----**
This year Last year
£ £
Amount of contributions recognised in the SOFA as an expense - -
Please explain the basis for allocating the liability and expense of
defined contribution pension scheme between activities and
between restricted and unrestricted funds.
**----- End of picture text -----**
_**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)
31/01/2023
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## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
## _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**13.2 Grants made to institutions**||
|---|---|
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**Purpose**
**Names of institution**
**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
CC17a (Excel)
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## **Last year:**
**----- Start of picture text -----**
13.3 Analysis of grants paid (included in cost of charitable activities)
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
**----- End of picture text -----**
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**13.4 Grants made to institutions**||
|---|---|
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**
**Names of institution**
**Purpose**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
CC17a (Excel)
31/01/2023
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## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**14.1 Cost or valuation**|||||||||
|---|---|---|---|---|---|---|---|---|
|||**Freehold land**
**buildings**
**£**|**&**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor**
**vehicles**
**£**||
**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**|
|At the beginning of the year|||-|-||-|-|-|
|Additions|||-|-||-|-|-|
|Revaluations|||-|-||-|-|-|
|Disposals|||-|-||-|-|-|
|Transfers *|||-|-||-|-|-|
|At end of the year|||-|-||-|-|-|
|**14.2 Depreciation and impairments**|||||||||
||****Basis**|SL or RB (Straight
Line or Reducing
Balance)||SL or RB|SL|or RB|SL or RB|SL or RB|
||**** Rate**||||||||
||||||||||
|At beginning of the year|||-|-||-|-|-|
|Disposals|||-|-||-|-|-|
|Depreciation|||-|-||-|-|-|
|Impairment|||-|-||-|-|-|
|Transfers*|||-|-||-|-|-|
|At end of the year|||-|-||-|-|-|
|**14.3 Net book value**|||||||||
|Net book value at the beginning of the|year||-|-||-|-|-|
|Net book value at the end of the year|||-|-||-|-|-|
CC17a (Excel)
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## **14.4 Impairment**
|
**14.5 Revaluation**
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the methods applied and significant assumptions_**
**_This year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_the effective date of the revaluation_**
**_Last year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_If an accounting policy of revaluation is adopted, please provide:_**
**14.6 Other disclosures**
**_(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._**
**_(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._**|**This year**
**Last year**
- -
**This year**
**Last year**
**£**
**£**
- -
- -|
|---|---|
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
31/01/2023
2
## **Section C Notes to the accounts (cont)**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|||**Research &**
**development**
**£**|**Research &**
**development**
**£**|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**||
|---|---|---|---|---|---|---|---|---|---|
|At beginning of the year||||-||-|-|-||
|Additions||||-||-|-|-||
|Disposals||||-||-|-|-||
|Revaluations||||-||-|-|-||
|Transfers *||||-||-|-|-||
|At end of the year||||-||-|-|-||
|**15.2 Amortisation and**|**impairments**|||||||||
||****Basis**|SL|or RB||SL|or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
||**** Rate**|||||||||
|||||||||||
|At beginning of the year||||-||-|-|-||
|Disposals||||-||-|-|-||
|Amortisation||||-||-|-|-||
|Impairment||||-||-|-|-||
|Transfers*||||-||-|-|-||
|At end of year||||-||-|-|-||
|**15.3 Net book value**||||||||||
|Net book value at the beginning||||-||-|-|-||
|of the year||||||||||
|Net book value at the end of the||||-||-|-|-||
|year||||||||||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
CC17a (Excel)
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## **15.5 Impairment**
**----- Start of picture text -----**
This year:
Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
Last year:
Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
15.6 Revaluation
If an accounting policy of revaluation is adopted, please provide:
This year Last year
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied
the carrying amount that would have been recognised
had the assets been carried under the cost model.
15.7 Other disclosures
(i) If your intangible asset was acquired by way of grant,
provide value on initial recognition and carrying amount
of the asset.
(ii) Details of the carrying amounts of any intangible
assets to which the charity has restricted title or that are
pledged as security for liabilities.
(iii) Please provide the amount of contractual
commitments for the acquisition of intangible assets.
(iv) State the amount of research and development
expenditure recognised as expenditure in the year.
(v) Please detail the headings in the SOFA in which a
charge for amortisation of intangible assets is included.
(vi) For any material intangible assets, please provide a
description, its carrying amount and any remaining
amortisation period.
**----- End of picture text -----**
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
31/01/2023
2
## **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**
**** Rate**|||||||Straight Line
("SL") or
Reducing
Balance
("RB")|
||||||||||
|At beginning of the year|||-|-|-|-|-||
|Disposals|||-|-|-|-|-||
|Depreciation|||-|-|-|-|-||
|Impairment|||-|-|-|-|-||
|Transfers*|||-|-|-|-|-||
|At end of year|||-|-|-|-|-||
|**16.4 Net book value**|||||||||
|Net book value at the beginning of the|||-|-|-|-|-||
|year|||||||||
|Net book value at the end of the year|||-|-|-|-|-||
CC17a (Excel)
31/01/2023
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## **16.5 Impairment**
## **This year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **Last year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
**This year Last year**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**At cost Group**
**B**
**Total**
**£**
**£**
**£**
- - -
- - -
- - -
- - -
- - -|
|---|---|
||- - -|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
|**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**|**This year**
**Last year**|
|---|---|
CC17a (Excel)
31/01/2023
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## **Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|**Cash & cash**
**equivalents**
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investments**
**Other**
**Total**
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**
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -|**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**
**Last year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Social investments**
**Listed investments**
**Other investments**
**Total**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**|-
-
**Cost less impairment**
- -
**Fair value at year end**
**£**
-
**£**
-
-
-
-
-|
|---|---|
||-
**£**
**£**
-
- -
**Fair value at year end**
**Cost less impairment**
- -
- -
- -
-
-
-
-
- -|
CC17a (Excel)
31/01/2023
1
## **17.3 If your charity holds investment properties, please complete the following note:**
|||**This year**|**This year**||**Last year**|**Last year**||||
|---|---|---|---|---|---|---|---|---|---|
|**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**||||||||||
|**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**||||||||||
|**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or**
**disposal proceeds**||||||||||
|**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**||||||||||
|**17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**||||||||||
|**Analysis of current asset investments**||**This year**|||**Last year**|||||
|||**£**|||**£**|||||
|**Cash or cash equivalents**||||-|||-|||
|**Listed investments**||||-|||-|||
|**Investment properties**||||-|||-|||
|**Social investments**||||-|||-|||
|**Other investments**||||-|||-|||
|**Total**||||-|||-|||
|**17.5 Guarantees**||||||||||
||||**This year**|||||**Last year**||
|**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**||||||||||
CC17a (Excel)
31/01/2023
2
## **Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**18.1 Please state the carrying amount of stock and work in progress analysed between**
**activities.**|**unt of stock and work in progress analysed between**|**unt of stock and work in progress analysed between**|
|---|---|---|
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**Work in**
**progress**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**This year**
**Last year**
**£**
**£**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
**Work in**
**progress**
**Stock**
**Donated goods**||
||-|- - - -|
|||- - - -
**This year**
**Last year**
**£**
**£**|
CC17a (Excel)
31/01/2023
1
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**||
|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**Last year**
**£**
**£**
- -
- -
- -|
||- -|
**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)**
|||**This year**|**This year**|**Last year**||
|---|---|---|---|---|---|
|||**£**||**£**||
|**Trade debtors**|||-|-||
|**Prepayments and accrued income**|||-|-||
|**Other debtors**|||-|-||
||||-|-||
||**Total**||-|-||
CC17a (Excel)
31/01/2023
1
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**20.1 Analysis of creditors**||||||||||
|---|---|---|---|---|---|---|---|---|---|
|||**Amounts**|**falling due within**||||
**Amounts falling due after**|||
||||**one**||**year**||**more than**|**one year**||
|||**This year**|||**Last year**||**This year**|**Last year**||
|||**£**||||**£**|**£**|**£**||
|**Accruals for grants payable**|||-|||-|-|-||
|**Bank loans and overdrafts**|||-|||-|-|-||
|**Trade creditors**|||-|||-|-|-||
|**Payments received on account for contracts or**||||||||||
|**performance-related grants**|||-|||-|-|-||
|**Accruals and deferred income**|||-|||-|-|-||
|**Taxation and social security**|||-|||-|-|-||
|**Other creditors**|||-|||-|-|-||
||**Total**||-|||-|-|-||
## **20.2 Deferred income**
|**20.2 Deferred income**|**20.2 Deferred income**||
|---|---|---|
|**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred income._**
**This year**|||
||**This year**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
**Last year**|
|||- -|
||**This**|**year**||**Last year**|**Last year**|**Last year**||||
|---|---|---|---|---|---|---|---|---|---|
|||||||||||
|||||||||||
||||**This year**|||**Last year**||||
||||**£**||||**£**|||
||||||-|||-||
||||||-|||-||
||||||-|||-||
||||||-|||-||
CC17a (Excel)
31/01/2023
1
## **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.**
**Balance at the end of the reporting period**
**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**|
**This year**
**This year**
**period**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|
|---|---|---|
|||- -|
|||**Last year**
**Last year**|
CC17a (Excel)
31/01/2023
1
**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)
31/01/2023
1
## **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)
31/01/2023
1
## **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**
**£**
**£**
- -
- -
19,825
-
- -|
||19,825
-|
CC17a (Excel)
31/01/2023
1
## **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)
31/01/2023
1
## **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)
31/01/2023
1
**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 £ £ £ £ £ £
For Growing Green Skills - educational
opportunities and advice in horticulture for
newly arrived migrants with English as a
R Second Language (ESOL), and for people
with low/no qualifications, long-term
unemployed and NEETs or in precarious
Awards for All gig economy employment. - 10,000 - - - 10,000
For work to raise environmental awareness
relating to the climate emergency with
R people living in Waltham Forest via the
community gardens and growing spaces
Together for Our Planet that are spread throughout the borough. - 9,825 - - - 9,825
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - 19,825 - - - 19,825
**----- End of picture text -----**
CC17a (Excel)
31/01/2023
1
## **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)
31/01/2023
1
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
**----- Start of picture text -----**
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
Last year
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
**----- End of picture text -----**
## **27.4 Designated funds**
## **This year**
|**Planned use**|**Purpose of the designation**|**Amount**|
|---|---|---|
||||
||||
||||
||||
||||
||||
|**Last year**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
CC17a (Excel)
31/01/2023
1
**Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
- - - -
**-**
- - - -
**-**
- - - -
**-**
- - - -
**-**
**Amounts paid or benefit value**|
|---|---|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**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.**_
|**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**Legal authority (eg**
**order, governing**
**document)**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**Name of trustee**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
- - - -
**-**
- - - -
**-**
- - - -
**-**
- - - -
**-**
**Amounts paid or benefit value**|
|---|---|
CC17a (Excel)
31/01/2023
1
## **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)
31/01/2023
2
## **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)
31/01/2023
1