## **Trustees’ Annual Report for the period** ## **From 01/02/2021 To** ## **31/10/2021** **Charity name: The Jack Price Project** **Charity registration number: 1193482** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|**(1) To act as a resource for young people**
**living in Bali and such other parts of**
**Indonesia**
**or the world as the charity trustees may**
**from time to time think fit by providing**
**advice**
**and assistance and in particular support**
**to those organising programmes of**
**physical,**
**educational and other activities as a**
**means of:**
**(a) advancing in life and helping young**
**people by developing their skills,**
**capacities and capabilities to enable them**
**to participate in society as**
**independent, mature and responsible**
**individuals;**
**(b) advancing education;**
**(c) relieving unemployment;**
**(d) providing recreational and leisure time**
**activity in the interests of social**
**welfare for people living in the area of**
**benefit who have need by reason of their**
**youth, age, infirmity or disability, poverty**
**or social and economic circumstances**
**with a view to improving the conditions of**
**life of such persons.**
**(2) The prevention or relief of poverty in**
**Bali and such other parts of Indonesia or**
**the**
**world as the charity trustees may from**
**time to time think fit by providing: grants,**
**items**
**and services to individuals in need and/or**
**charities, or other organisations working**
**to**
**prevent or relieve poverty.**| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and
1.19|**Funding and running Sports and**
**recreational activities for**
**underpriviledged kids and young adults,**
**providing food donations to help sustain**
**families in crisis, support educational and**
**independent living difficulties and**
**provide materials and advice to offer**
**solutions and better life chances.**| |---|---|---| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|**I can confirm that the trustees have had**
**regard to the guidance issued by the**
**Charity Commission on public benefit.**| **Additional information (optional)** You may choose to include further statements where relevant about: SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other ## **Achievements and Performance** SORP reference |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|**This period saw the charity performing**
**while still in the grips of the Covid**
**Pandemic.**
**1) Sports and Recreational Activities:**
**We continued our Sports & Rec programs**
**as best we could with guidance over**
**social distancing, mask wearing and**
**other protocols set out by the Indonesian**
**Government.**
**This was a scaled down program,**
**including soccer, basketball and Muay**
**Thai. So the kids were able to still get**
**some exercise and meet their friends on**
**some level. The pandemic has been**
**extremely difficult, with schools**
**remaining online only in Indonesia for the**
**foreseeable future. So these activities**
**were a welcome relief.**
**2) Food Parcels:**
**The Food Parcel scheme continued with**
**supplies going to A local Cancer Support**
**Home, a Children's Rescue Centre, The**
**MTC disabled community, a large**
**commune of 250 families, living and**
**working on a rubbish tip and many local**
**families in the area, including single**
**parents and those families who struggled**
**to earn a wage and feed themselves due**
**to the sudden drop off in tourism and**
**business in Bali.**
**Tourism is Bali's biggest contribution to**
**the economy. It pretty much shut down**
**during the pandemic and has still yet to**
**recover to anywhere near its pre Covid**
**levels. This has put a huge strain on**
**people, with little or no Government help.**
**So this scheme has been a lifeline for**
**them. We're not sure how they could have**
**managed without this support.**
**3) Business Start Up:**
**A new initiative to set up to help a single**
**mum of 4 kids, aged 7 (twins), 12 and 15**
**years old. She had struggled to keep her**
**family together, with 3 of them living in an**
**orphanage for the last 5 years. This**
**startup gave her the chance for**
**sustainability and to keep her children**
**with her at home, which is where all kids**
**should grow up. As a result of the**
**success of the new business, she was**
**able to take her kids back out of care and**
**start living as a real family for the first**
**time. She has managed to run the**
**business, budgeting for supplies and**
**equipment, while turning enough profit to**
**cover her monthly outgoings, including**| |---|---|---| **rent, food, electricity and school fees for her children. We are especially proud of this initiative because it really makes the difference that our charity is aiming for. Better life chances and opportunities for those less fortunate. 4) Education and Independent Living: The support for a young man's university degree course in Economics continued with Aldo well into his 4 year term and doing extremely well. We're very proud of his focus and dedication to his field. He will surely complete the course and graduate with flying colours! We also gave support to a young lady, who had finally managed to leave the orphanage where she had lived for over 10 years, to pursue a nursing career and live independently. We helped her to integrate into a new life, providing some bedroom furniture and a place to stay, food, equipment and pay for her studies. She will also succeed now that she has been given the opportunity to chase a dream very dear to her! Richard Price, his wife, Claire and daughter Kaitlyn are working closely with all projects and deal directly with all beneficiaries of the charity's resources on the ground in Indonesia. This has enabled the charity to tune in to who is in most need and what The JPP can do to support them.** ## **Additional information (optional)** You may choose to include further statements where relevant about: |||| |---|---|---| |Achievements against
objectives set|Para 1.41|| |Performance of fundraising
activities against objectives
set|Para 1.41|| |Investment performance
against objectives|Para 1.41|| |||| Other ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|**The Jack Price Project (TJPP)’s financial**
**position is secure. Income for the period**
**was £11750, expenditure £8143. An EOY**
**balance of £4011 is currently held, with**
**no liabilities outside annual admin**
**renewal costs (less than £500/yr inc.**
**accountancy fees). Private donations**
**continue to accrue due to the organic**
**spread of information about TJPP and**
**our own fundraising activities. Our**
**income has grown, but has not been**
**matched by expenditure. Projects have**
**been regularly funded in accordance with**
**our stated aims, and follow our vetting**
**and approval procedures laid out in our**
**governance documents. TJPP is in a**
**strong position to continue funding**
**existing projects, complete the ongoing**
**large sports’ facility project, and look for**
**opportunities to fund new applications as**
**they arise.**| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|
**Donations are currently exceeding**
**expenditure, resulting in a surplus of**
**funds yet to be allocated to project**
**spending. This is due in part to Covid**
**causing projects to be put on hold, and**
**partly due to seasonal rain interfering**
**with completion (and payment for) a large**
**ongoing outdoor project to which we**
**have committed. Donations, however,**
**have not been affected by these same**
**factors, and therefore have continued to**
**accrue. We do not have a reserve policy,**
**and seek to allocate (appropriately) ALL**
**donated funds that we hold.**| |Amount of reserves held|Para 1.22|**£4011**| |Reasons for holding zero
reserves|Para 1.22|**N/A**| |Details of fund materially in
deficit|Para 1.24|**N/A**| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**There are no uncertainties, I am confident**
**in our position to continue as a going**
**concern under continuing similar**
**conditions. (GM)**| ## **Additional information (optional)** You may choose to include further statements where relevant about: The charity’s principal sources of funds (including Para 1.47 any fundraising) Investment policy and objectives including any Para 1.46 |||||| |---|---|---|---|---| ||social investment policy|||| ||adopted|||| ||A description of the principal|Para 1.46||| ||risks facing the charity|||| ||Other|||| |||||| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|**Constitution**| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|**CIO**| |
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|**Trustees appointed at registration,**
**composed of close friends and family. No**
**plans to appoint further trustees at this**
**time.**| |**Additional information (optional)**
You may choose to include further statements where relevant about:||| |
Policies and procedures
adopted for the induction and
training of trustees|
Para 1.51|| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|| |Relationship with any related
parties|Para 1.51|| |Other||| ## **Reference and Administrative details** |Charity name|The Jack Price Project| |---|---| |
Other name the charity uses|
None| |Registered charity number|1193482| |
Charity’s principal address|| ||| ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**
**Nam**
**e of**
**pers**
**on**
**(or**
**bod**
**y)**
**entit**
**led**
**to**
**app**
**oint**
**trust**
**ee**
**(if**
**any)**| |---|---|---|---| ||Richard Price||| ||Thomas Price||| ||Richard Simpson||| ||Rhodri Dixon||| ||Graham Morse|Treasurer|| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| – Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** |**Funds held as custodian trustees on behalf of others**|**Funds held as custodian trustees on behalf of others**| |---|---| |Description of the assets
held in this capacity|None| |Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects|None| |Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own assets|None| ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** |**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**| |---|---|---|---| |**Type of**
**adviser**
**Name**
**Address**|||| ||||| ||||| ||||| ||||| |**Name of chief executive or names of senior staff members (Optional information)**|||| ||||| ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s)** Graham Morse **Full name(s)** Graham Stuart Morse **Position (eg Secretary,** Trustee, Treasurer **Chair, etc) Date** 020722 The Jack Price Project Charity No 1193482 Company No CE024878 Annual accounts for the period Period start date **10/02/2021 To** Period end date **31/10/2021** ## **Section A Statement of financial activities (including summary income and expenditure account)** ||The Jack Price Project|The Jack Price Project|Charity No|1193482|1193482|1193482|| |---|---|---|---|---|---|---|---| ||||Company No|CE024878|||| ||Annual accounts for the period||||||| ||Period start date|**10/02/2021**|**To**|Period end date||**31/10/2021**|| ||**tatement of financial activities (including summary income**
**ure account)**||||||| |**Recommended categ**
**activity**
**Income (Note 3)**
**Income and endowmen**|**ories by**
Guidance Note
**ts from:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|||**Total funds**
**£**
F04||**Prior year**
**funds**
**£**
F05| |Donations and legacies
Charitable activities
Other trading activities
Investments
Separate material item of in
Other|S01
S02
S03
S04
come
S05
S06|-
11,750-|-
--|-
--||-
11,750-|-
3,562-| |||-
--|-
--|-
--||-
--|-
--| |||-
--|-
--|-
--||-
--|-
--| |||-
--|-
--|-
--||-
--|-
--| |||-
--|-
--|-
--||-
--|-
--| |||-
--|-
--|-
--||-
--|-
--| |**_Total_**
**Expenditure (Notes**
**Expenditure on:**
Raising funds
Charitable activities
Separate material expense i
Other
**_Total_**
**Net income/(expen**
**tax for the reportin**
Tax payable
**Net income/(expen**
Net gains/(losses) on
investments
**Net income/(expen**
**Extraordinary**
**items**
**Transfers between**
**Other recognised** **g**
Gains and losses on revalua
for the charity’s own use
Other gains/(losses)
**_Net movement in fu_**
**_Reconciliation of_**
**_funds:_**
Total funds brought forward
**_Total funds carried_**|S07
**6)**
S08
S09
tem
S10
S11
S12
**diture) before**
**g period**
S13
S14
**diture) after**
S15
S16
**diture)**
S17
S18
**funds**
S19
**ains/(losses):**
tion of fixed assets
S20
S21
**_nds_**
S22
S23
**_forward_**
S24|-
11,750-|-
--|-
--||-
11,750-|-
3,562-| ||||||||| |||-
--|-
--|-
--||-
--|-
--| |||-
7,030-|-
--|-
--||-
7,030-|-
2,155-| ||||||||| |||-
1,113-|-
--|-
--||-
1,113-|-
97-| |||-
8,143-|-
--|-
--||-
8,143-|-
2,252-| ||||||||| |||-
3,607-|-
--|-
--||-
3,607-|-
1,310-| |||-
--|-
--|-
--||-
--|-
--| |||-
3,607-|-
--|-
--||-
3,607-|-
1,310-| |||-
--|-
--|-
--||-
--|-
--| |||-
3,607-|-
--|-
--||-
3,607-|-
1,310-| |||-
--|-
--|-
--||-
--|| |||-
--|-
--|-
--||-
--|-
--| ||||||||| |||-
--|-
--|-
--||-
--|-
--| |||-
--|-
--|-
--||-
--|-
--| |||-
3,607-|-
--|-
--||-
3,607-|-
1,310-| ||||||||| |||-
1,310-|-
--|-
--||-
1,310-|-
--| |||-
4,917-|-
--|-
--||-
4,917-|-
1,310-| Charity No 1193482 Company No CE024878 The Jack Price Project ## **Section B Balance sheet** |Guidance Note
**Fixed assets**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**£**
**£**
F01
F02|**Unrestricted**
**funds**
**Restricted**
**income funds**
**£**
**£**
F01
F02|**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
F03
F04
F05|**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
F03
F04
F05|**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
F03
F04
F05|**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
F03
F04
F05| |---|---|---|---|---|---|---| |**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
**Fair value reserve**
B21
**_Total funds_**
B22|-
--|-
--|-
--|-
--|-
--|| |||||||| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| ||-
4,011-|-
--|-
--|-
4,011-|-
1,310-|| ||-
4,011-|-
--|-
--|-
4,011-|-
1,310-|| |||||||| ||-
404-|-
--|-
--|-
404-|-
--|| |||||||| ||-
3,607-|-
--|-
--|-
3,607-|-
1,310-|| |||||||| ||-
3,607-|-
--|**-**
**--**|-
3,607-|-
1,310-|| |||||||| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| |||||||| ||-
3,607-|-
--|-
--|-
3,607-|-
1,310-|| |||||||| ||-
--|||-
--
-
--
-
--
-
--|-
--|| |||-
--|-
--||-
--|| ||||||-
--|| |||||||| |||||||| ||-
--|-
--|-
--|-
--|-
--|| ||**_under s477 of the Companies Act 2006 relating to small companies._**
**_tain an audit in accordance with section 476 of the Companies Act_**
**_r complying with the requirements of the Companies Act with_**
**_of accounts._**
**_with the provisions applicable to small companies subject to the_**
**_S102 SORP._**|||||| |Signed by one or two trustees/directors on behalf of all the tr
Graham Morse
Tom Price
Signature of director authenticating accounts being sent t
House
Graham Morse|ustees/directors
o Companies|Print Name|||Date of
approval
dd/mm/yyyy|| |||GRAHAM MORSE|||20722|| |||Tom Price|||**2082022**|| |||||||| |||Signature|||Date
dd/mm/yyyy|| ||||||20722|| |||GRAHAM MORSE|||**Print name**|| _**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_ _**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_ _**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_ _**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_ |**_small companies regime and in accordance with FRS102 SORP._**||| |---|---|---| |||Date of| |Signed by one or two trustees/directors on behalf of all the trustees/directors|Print Name|approval| |||dd/mm/yyyy| |Graham Morse|GRAHAM MORSE|| |||20722| |Tom Price||| ||Tom Price|**2082022**| |||| |Signature of director authenticating accounts being sent to Companies|Signature|Date
dd/mm/yyyy| |House||20722| ||GRAHAM MORSE|| |Graham Morse||**Print name**| **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 preparing their • and with* 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.* ## **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 _**Not applicable**_ conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going _**Not applicable**_ 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 no changes have been made to the accounting policies adopted in note { }. **----- Start of picture text -----**
Yes* ✓
No*
Please disclose:
(i) the nature of the change in accounting policy;
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; and
(iii) the amount of the adjustment for each line affected in the
current period, each prior period presented and the aggregate
amount of the adjustment relating to periods before those
presented, 3.44 FRS102 SORP.
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
Yes* ✓
* -Tick as appropriate
No* ✓
**----- End of picture text -----**
## _**Please disclose:**_ _**(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_ **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes* ✓ * -Tick as appropriate No* ✓ _**Please disclose:**_ _**(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_ **Section C Notes to the accounts (cont)** **Note 2 Accounting policies** _**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change in accounting policy** _**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_ **End of Start of period period £ £** **Fund balances as previously stated** _**Adjustments:**_ ## **Fund balance as restated** _**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** |**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**| |---|---|---|---| |**Note 2 Accounting policies**
**2.2 INCOME**
**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
·the charity becomes entitled to the resources;
·it is more likely than not that the trustees will receive the resources;
·the monetary value can be measured with sufficient reliability.
**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).
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.
**Contractual income and**
**performance related grants**
This is only included in the SoFA once the charity has provided the related goods or services or
met the performance related conditions.
**Donated goods**
Donated goods are measured at fair value (the amount for which the asset could be exchanged)
unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair
value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting
period in which the stocks are distributed, they are recognised as an expense at the carrying
amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the expected
proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading
activities' with the corresponding stock recognised in the balance sheet. On its sale the value of
stock is charged against 'Income from other trading activities' and the proceeds from sale are also
recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of the gift to
the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income with an
equivalent amount recognised as an expense under the appropriate heading in the SOFA.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.
**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 benefits are
recognised as income earned from the provision of goods and services as income from charitable
activities.
**Settlement of insurance**
**claims**
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 income in the SoFA.
**Investment gains and losses** This includes any realised or unrealised gains or losses on the sale of investments and 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.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support. Governance
costs comprise all costs involving public accountability of the charity and its compliance with
regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a
basis consistent with the use of resources, eg allocating property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of service or
output to be provided, such grants are only recognised in the SoFA once the recipient of the grant
has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to realistically
avoid the commitment, a liability for the full funding obligation must be recognised.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts|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*
✓
✓
✓
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*||| ||✓|✓|✓| ||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*||| |**Deferred income**
**Creditors**
**Provisions for liabilities**
**Basic financial instruments**
**2.4 ASSETS**
**Tangible fixed assets for**
**use by charity**
**Intangible fixed assets**
**Heritage assets**
**Investments**
**Stocks and work in progress**
**Debtors**
**Current asset investments**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**|No material item of deferred income has been included in the accounts.
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 measured at the
best estimate of the amount required to settle the obligation at the reporting date
The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7
FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 14.
The charity has intangible fixed assets, that is, non-monetary assets that do not have physical
substance but are identifiable and are controlled by the charity through custody or legal rights.
The amortisation rates and methods used are disclosed in note 15.
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,
technological, geophysical or environmental qualities that are held and maintained principally for
their contribution to knowledge and culture. The depreciation rates and methods used as
disclosed in note 16.
They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are 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 held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity of loss than one year held for investment purposes rather than to meet
short-term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|✓|✓|✓|| |---|---|---|---|---|---| |||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*|||| |||✓|✓|✓|| ||||||| ||||||| |**Section C**|**Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**|**(cont)**|**(cont)**|**(cont)**| |---|---|---|---|---|---|---|---| |**Note 3**|**Income**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|||||| |**Donations and**
**legacies:**|
Donations and gifts|-
11,750-|-
--|-
--|-
11,750-|-
3,562-|| ||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**|-
11,750-|-
--|-
--|-
11,750-|-
3,562-|| ||||||||| |**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income**
**Other:**
**TOTAL INCOM**
**Other informatio**||-
--|-
--|-
--|-
--|-
--|| |||-
--|-
--|-
--|-
--|-
--|| |||-
--|-
--|-
--|-
--|-
--|| ||Other|-
--|-
--|-
--|-
--|-
--|| ||**Total**|-
--|-
--|-
--|-
--|-
--|| ||||||||| |||-
--|-
--|-
--|-
--|-
--|| |||-
--|-
--|-
--|-
--|-
--|| |||-
--|-
--|-
--|-
--|-
--|| ||Other|-
--|-
--|-
--|-
--|-
--|| ||**Total**|-
--|-
--|-
--|-
--|-
--|| ||Interest income|-
--|-
--|-
--|-
--|-
--|| ||Dividend income|-
--|-
--|-
--|-
--|-
--|| ||Rental and leasing income|-
--|-
--|-
--|-
--|-
--|| ||Other|-
--|-
--|-
--|-
--|-
--|| ||**Total**|-
--|-
--|-
--|-
--|-
--|| ||||||||| |||-
--|-
--|-
--|-
--|-
--|| |||-
--|-
--|-
--|-
--|-
--|| |||-
--|-
--|-
--|-
--|-
--|| |||-
--|-
--|-
--|-
--|-
--|| ||**Total**|-
--|-
--|-
--|-
--|-
--|| ||Conversion of endowment funds into income|-
--|-
--|-
--|-
--|-
--|| ||Gain on disposal of a tangible fixed asset held for
charity's own use|-
--|-
--|-
--|-
--|-
--|| ||Gain on disposal of a programme related
investment|-
--|-
--|-
--|-
--|-
--|| ||Royalties from the exploitation of intellectual
property rights|-
--|-
--|-
--|-
--|-
--|| ||Other|-
--|-
--|-
--|-
--|-
--|| ||**Total**
**E**
**n:**|-
--|-
--|-
--|-
--|-
--|| ||||||||| |||-
11,750-|-
--|-
--|-
11,750-|-
3,562-|| ||||||||| |**All income in the**
**provide descript**|**prior year was unrestricted except for: (please**
**ion and amounts)**||||||| |**Where any endo**
**period, please gi**
**Where any endo**
**period, please gi**|**wment fund is converted into income in the reporting**
**ve the reason for the conversion.**
**wment fund is converted into income in the prior**
**ve the reason for the conversion.**||||||| ||||||||| ||||||||| ||||||||| ||||||||| |**Within the incom**
**(please disclose**|**e items above the following items are material:**
**the nature, amount and any prior year amounts)**||||||| ||||||||| |**This year: Wher**
**have been includ**
**have been transl**
**accounts are dra**|**e sums originally denominated in foreign currency**
**ed in income, explain the basis on which those sums**
**ated into sterling (or the currency in which the**
**wn up).**||||||| ||||||||| |**Last year: Wher**
**have been includ**
**have been transl**
**accounts are dra**|**e sums originally denominated in foreign currency**
**ed in income, explain the basis on which those sums**
**ated into sterling (or the currency in which the**
**wn up).**||||||| **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|**Description**
**This year**
**£**| |---|---|---|---| ||||-
--| ||||-
--| ||||-
--| ||||-
--| |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any unfulfilled_**
**_conditions and other contingencies_**
**_attaching to grants that have been_**
**_recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which the_**
**_charity has directly benefited._**|**Total**
**Description**||-
--| ||||**Last year**
**£**| ||||-
--| ||||-
--| ||||-
--| ||||-
--| ||**Total** -
--
**This year**
**Last year**||-
--| ||||| ||**This year**
**Last year**||| ||||| **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**Seconded staff**
**Use of property**
**Other**||**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--| |---|---|---|---|---| |||-
--|-
--|| |||-
--|-
--|| |||-
--|-
--|| ||**This year**|-
--|-
--|| |||**Last year**||| |**Please provide details of the accounting**
**policy for the recognition and valuation of**
**donated goods, facilities and services.**||||| |**Please provide details of any unfulfilled**
**conditions and other contingencies**
**attaching to resources from donated**
**goods and services not recognised in**
**income.**
**Please give details of other forms of other**
**donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||||| |||||| |||||| |||||| **Section C Notes to the accounts (cont)** |**Note 6 Expenditure**
**Analysis**
**Expenditure on raising funds:**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total 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:**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |||||||||| |Educationational support|-
1,400-|-
--|-
--|-
1,400-|-
100-|-
--|-
--|-
100-| |Food parcels|-
950-|-
--|-
--|-
950-|-
730-|-
--|-
--|-
730-| |Sports|-
3,930-|-
--|-
--|-
3,930-|-
950-|-
--|-
--|-
950-| |Transport support|-
350-|-
--|-
--|-
350-|-
175-|-
--|-
--|-
175-| |Medical support|-
400-|-
--|-
--|-
400-|-
200-|-
--|-
--|-
200-| |**Total expenditure on charitable activities**
**Separate material item of expense**|-
7,030-|-
--|-
--|-
7,030-|-
2,155-|-
--|-
--|-
2,155-| |||||||||| |||-
--|-
--|-
--|-
--|-
--|-
--|-
--| |||-
--|-
--|-
--|-
--|-
--|-
--|-
--| |||-
--|-
--|-
--||-
--|-
--|-
--| |**Total**
**Other**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |||||||||| |Consultancy fee|-
588-|-
--|-
--|-
588-|-
--|-
--|-
--|-
--| |Subscription|-
20-|-
--|-
--|-
20-|-
--|-
--|-
--|-
--| |Bank/Finance charges|-
101-|-
--|-
--|-
101-|-
97-|-
--|-
--|-
97-| |Accountancy fee|-
404-|-
--|-
--|-
404-||-
--|-
--|-
--| |**Total other expenditure**
-
1,113-
-
--
-
--
-
1,113-
-
97-
-
--
-
--
-
97-
**TOTAL EXPENDITURE**
-
8,143-
-
--
-
--
-
8,143-
-
2,252-
-
--
-
--
-
2,252-
**Other information:**
**Analysis of expenditure on charitable activities**
**This year**
**Last year**|-
1,113-|-
--|-
--|-
1,113-|-
97-|-
--|-
--|-
97-| ||-
8,143-|-
--|-
--|-
8,143-|-
2,252-|-
--|-
--|-
2,252-| ||**This year**||||**Last year**|||| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Activity 1|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |Activity 2|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |Other|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |**Total**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| **This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** **Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** **Section C Notes to the accounts (cont)** ## **Note 7 Extraordinary items** ## _**Please explain the nature of each extraordinary item occurring in the period.**_ ||**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---|---| |**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extraordinary items**||-
--|-
--|| |||||| |||-
--|-
--|| |||-
--|-
--|| |||-
--|-
--|| |||||| |||-
--|-
--|| |||-
--|-
--|| |||||| **Section C Notes to the accounts** ## **Note 8 Funds received as agent** _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_ ||||**Amount received**|**Amount received**|**Amount received**||**Amount paid out**|**Amount paid out**|**Amount paid out**||**Balance held at**|**Balance held at**|**period end**| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**Description/name of party**|**Related party**||||||||||||| ||**(Yes or No)**||**This year**||**Last year**||**This year**||**Last year**||**This year**||**Last year**| ||||**£**||**£**||**£**||**£**||**£**||**£**| |||-|--|-|--|-|--|-|--|-|--|-|--| |||-|--|-|--|-|--|-|--|-|--|-|--| |||-|--|-|--|-|--|-|--|-|--|-|--| |||-|--|-|--|-|--|-|--|-|--|-|--| |||-|--|-|--|-|--|-|--|-|--|-|--| ||**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 disclose details of any balances outstanding between any participating members.**_ |**Description/name of party**|||**Balance held at**|**Balance held at**|**period end**| |---|---|---|---|---|---| ||||**This year**||**Last year**| ||||**£**||**£**| |||-|--|-|--| |||-|--|-|--| |||-|--|-|--| |||-|--|-|--| |||-|--|-|--| ||**Total**|-|--|-|--| **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.**_ |**_Please complete this note if the charity has analysed its expenses using activity categories_**
**_and has support costs._**|**_Please complete this note if the charity has analysed its expenses using activity categories_**
**_and has support costs._**|**_Please complete this note if the charity has analysed its expenses using activity categories_**
**_and has support costs._**|**_Please complete this note if the charity has analysed its expenses using activity categories_**
**_and has support costs._**|**_Please complete this note if the charity has analysed its expenses using activity categories_**
**_and has support costs._**|**_Please complete this note if the charity has analysed its expenses using activity categories_**
**_and has support costs._**|**_Please complete this note if the charity has analysed its expenses using activity categories_**
**_and has support costs._**| |---|---|---|---|---|---|---| |||||||| |**This year**||||||| |**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**| ||**£**|**£**|**£**|**£**|**£**|**(Describe method)**| |Governance|-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| |Other|-
--|-
--|-
--|-
--|-
--|| |**Total**|-
--|-
--|-
--|-
--|-
--|| |**Last year**
**Support cost**
**(examples)**|**Raising funds**
**Activity 1**
**Activity 2**
**Activity 3**
**Grand total**
**£**
**£**
**£**
**£**
**£**|||||**Basis of allocation**| |||||||**(Describe method)**| |Governance|-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| |Other|-
--|-
--|-
--|-
--|-
--|| |**Total**|-
--|-
--|-
--|-
--|-
--|| |**_Please provide details of the accounting policy adopted_**
**_for the apportionment of costs between activities and any_**
**_estimation techniques used to calculate their_**
**_apportionment._**||||||| |||||||| _**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ ## **Section C Notes to the accounts** ## **Note 10 Details of certain types of expenditure** ## **Note 10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**_Please provide details of the amount paid for any statutory external scrutiny of accounts_**
**_and other services provided by your independent examiner. If nothing was paid please_**
**_enter '0' in the appropriate box(es)._**||| |---|---|---| |**Independent examiner’s fees**
**Assurance services other than independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**
**independent examiner**|**This year**
**£**|**Last year**
**£**| ||-
--|-
--| ||-
--|-
--| |||-
--| ||-
404-|-
--| **Section C Notes to the accounts (cont)** ## **Note 11 Paid employees** _**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_ |**11.1 Staff Costs**|**11.1 Staff Costs**|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--| |---|---|---|---|---| |**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**
**Other employee benefits**||**This year**
**£**|**Last year**
**£**|| |||-
--|-
--|| |||-
--|-
--|| |||||| |||-
--|-
--|| |**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**||-
--|-
--|| |||||| |||||| |||||| |||||| |||||| |||||| |**Band**||**Number of employees**||| |||**This year**|**Last year**|| |**£60,000 to £69,999**||-
--|-
--|| |**£70,000 to £79,999**||-
--|-
--|| |**£80,000 to £89,999**||-
--|-
--|| |**£90,000 to £99,999**||-
--|-
--|| |**£100,000 to £109,999**||-
--|-
--|| |||||| |**Please provide the total amount paid to key management personnel**
**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**
**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**11.3 Ex-gratia payments to employees and others (excluding trustees)**
**_Please complete if an ex-gratia payment is made._**
**Please explain the nature of the payment**
**This year**
**Last year**
**Please state the legal authority or reason for**
**making the payment**
**This year**
**Last year**
**Please state the amount of the payment (or value of any waiver of a right**
**to an asset)**||||| |||**This year**|**Last year**|| |||**£**|**£**|| |||-
--|-
--|| |||||| |||**This year**
**Number**|**Last year**
**Number**|| ||**Fundraising**|-
--|-
--|| ||**Charitable Activities**|-
--|-
--|| ||**Governance**|-
--|-
--|| ||**Other**|-
--|-
--|| ||**Total**
**thers (excluding trustees)**
**_ade._**|-
--|-
--|| |||||| ||**This year**|||| ||**Last year**|||| |||||| ||
**This year**|||| ||**Last year**|||| ||**alue of any waiver of a right**|||| |||**This year**|**Last year**|| |||**£**|**£**|| |||
-
--|-
--|| |**11.4 Redundancy payments**
**_Please complete if any redundancy or termin_**|**_ation payment is made in th_**|||| |**Total amount of payment**
**The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or termination**
**payments**|**This year**
**Last year**
**£**
**£**
-
--
-
--
**This year**
**Last year**
**£**
**£**
-
--
-
--|**This year**
**Last year**
**£**
**£**
-
--
-
--
**This year**
**Last year**
**£**
**£**
-
--
-
--| |---|---|---| |||| **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 -----**
**----- Start 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 this year and last year, if different
**----- End of picture text -----**
**----- Start of picture text -----**
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
**----- End of picture text -----**
**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)** |||||||**Grants to**||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| ||**Analysis**|**Grants**|**to institutions**|||**individuals**|||**Support costs**||**Total**|| ||||||||||**£**||**£**|| |Activity or project|1|-|--||-||--|-|--|**-**||**--**| |Activity or project|2|-|--||-||--|-|--|-||--| |Activity or project|3|-|--||-||--|-|--|-||--| |Activity or project|4|-|--||-||--|-|--|-||--| ||**_Total_**|**-**|**--**||**-**||**--**|**-**|**--**|**-**||**--**| _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.2 Grants made to institutions** |||**_Please provide_**| |---|---|---| |**_My charity has made grants to particular institutions that are material in the_**|**_Yes_**|**_details of charity's_**
**_URL._**| |**_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._**|**_No_**|**_Provide details_**
**_below_**| |**Names of institution**|**Purpose**||**Total amount of**
**grants paid £**| |---|---|---|---| |||-|--| |||-|--| |||-|--| |||-|--| |||-|--| |||-|--| |||-|--| |||-|--| |||-|--| |||-|--| |**_Total grants to institutions in reporting period_**||**-**|**--**| |||-|--| |**_Other unanalysed grants_**|||| |**_TOTAL GRANTS PAID_**||-|--| ## **Last year:** **13.3 Analysis of grants paid (included in cost of charitable activities)** ||||||**Grants to**||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |**Analysis**||**Grants to institutions**|||**individuals**|||**Support costs**||**Total**|| |||||||||**£**||**£**|| |Activity or project 1||-|--|-||--|-|--|-||--| |Activity or project 2||-|--|-||--|-|--|-||--| |Activity or project 3||-|--|-||--|-|--|-||--| |Activity or project 4||-|--|-||--|-|--|-||--| ||**_Total_**|**-**|**--**|**-**||**--**|**-**|**--**|**-**||**--**| _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ **13.4 Grants made to institutions** |**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|**_Please provide_**
**_details of charity's_**
**_URL._**| |---|---|---|---|---| |||**_No_**|**_Provide details_**
**_below_**|| |||||| |**Names of institution**|**Purpose**||**Total amount of**
**grants paid £**|| ||||-
--|| ||||-
--|| ||||-
--|| ||||-
--|| ||||-
--|| ||||-
--|| ||||-
--|| ||||-
--|| ||||-
--|| ||||-
--|| |**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_TOTAL GRANTS PAID_**|||**-**
**--**|| ||||-
--|| ||||-
--|| **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 i**
****Basis**
**** 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|-
--|-
--|-
--|-
--|-
--| ||**mpairments**||||| ||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB| ||||||| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||||||| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||**_ide a description of the events and_**
**_to the recognition or reversal of an_**
**_ide a description of the events and_**
**_to the recognition or reversal of an_**
**_of revaluation is adopted, please provide:_**
**This year**
**Last year**
**_e revaluation_**
**_nt valuer, if applicable_**
**_nd significant assumptions_**||||| ||||||| ||||||| ||||||| ## **14.4 Impairment** _**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ _**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **14.5 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ **This year Last year** _**the effective date of the revaluation**_ _**the name of independent valuer, if applicable**_ _**the methods applied and significant assumptions**_ |**_the carrying amount that would have been recognised had the_**
**_assets been carried under the cost model._**|-
--|-
--| |---|---|---| ## **14.6 Other disclosures** |**14.6 Other disclosures**||| |---|---|---| |**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**
**_(iii) Details of the existence and carrying amounts of property, plant and equipment to_**
**_which the charity has restricted title or that are pledged as security for liabilities._**|**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._ **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** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**|| |---|---|---|---|---|---| ||-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|| |At end of the year
**15.2 Amortisation and i**
****Basis**
**** 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|-
--|-
--|-
--|-
--|| ||**mpairments**

SL or RB
SL or RB
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance ("RB")
||||| ||-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|| ||||||| ||-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|| ||**_ounting policy for intangible fixed assets including:_**
**_amortisation_**
**_tion of any_**
**_iption of the events and_**
**_to the recognition or reversal_**||||| ## **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**_ ## **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:**_ |**_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:_**||| |---|---|---| |**_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._**|**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._ **Section C Notes to the accounts (cont)** ## **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_ ## **16.1 General disclosures for all charities holding heritage assets** |**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the acquisition,**
**preservation, management and disposal**
**of heritage assets.**
**16.2 Cost or valuation**|**This year**|**This year**|**This year**|**Last year**|**Last year**|**Last year**| |---|---|---|---|---|---|---| |||||||| |||||||| ||**Heritage asset 1 Heritage asset 2 Heritage asset 3 Heritage asset 4**
**Total**
**£**
**£**
**£**
**£**
**£**|||||| ||**Heritage asset 1 **
**£**|**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**
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|-
--|-
--|-
--|-
--|-
--|| |||||||| |||||||Straight Line
("SL") or
Reducing
Balance ("RB")| |||||||| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| |||||||| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| ||**_and circumstances that led to_**
**_nt loss._**
**_and circumstances that led to_**
**_nt loss._**|||||| |||||||| ## **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:**_ |**_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_**||||||||| |**_qualifications of independent valuer_**||||||||| |**_the methods applied and significant assumptions_**||||||||| |**_any significant limitations on the valuation_**||||||||| |**16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at**|||**valuation**|||||| ||||**At valuation**|**At cost Group B**|||**Total**|| ||||**Group A**|||||| ||||**£**||**£**||**£**|| |Carrying amount at the beginning of the||-|--|-|--|-||--| |period||||||||| |Additions||-|--|-|--|-||--| |Disposals||-|--|-|--|-||--| |Depreciation/impairment||-|--|-|--|-||--| |Revaluation||-|--|-|--|-||--| |Carrying amount at the end of period||-|--|-|--|-||--| ||||||||||**At valuation**||**At**|**cost Group**|**B**||**Total**|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||**Group A**|||||||| ||||||||||**£**|||**£**|||**£**|| |||||||||-|--||-|--||-||--| |||||||||-|--||-|--||-||--| |||||||||-|--||-|--||-||--| |||||||||-|--||-|--||-||--| |||||||||-|--||-|--||-||--| |||||||||-|--||-|--||-||--| |||**s are**|**not recoignised on the balance sheet)**|||||||||||||| ||||||**This year**|||||||**Last year**||||| |||||||||||||||||| |||||||||||||||||| |||||||||||||||||| |||||||||||||||||| ||**transactions**|||||||||||||||| ||||**2015**||**2014**|**2013**|||**2012**|||**2011**||||| |||||||||||||||||| ||||**£**||**£**|**£**|||**£**|||**£**||||| |||||||||||||||||| |||-|--|-|--|-|--|-||--|-||--|||| |||-|--|-|--|-|--|-||--|-||--|||| |||-|--|||||||||||||| |||-|--|||||||||||||| |||||||||||||||||| |||-|--|-|--|-|--|-||--|-||--|||| |||-|--|-|--|-|--|-||--|-||--|||| |||-|--|-|--|-|--|-||--|-||--|||| |||-|--|-|--|-|--|-||--|-||--|||| |||**-**|**--**|**-**|**--**|**-**|**--**|**-**||**--**|**-**||**--**|||| |||||||||||||||||| |||||||||||||||||| ## **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.** ## **16.9 Five year summary of heritage assets transactions** |||**2015**|||**2014**|||**2013**|||**2012**|||**2011**||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||||||| |||**£**|||**£**|||**£**|||**£**|||**£**||| |**Purchases**||||||||||||||||| |Group A|-||--|-||--|-||--|-||--|-||--|| |Group B|-||--|-||--|-||--|-||--|-||--|| |Group C|-||--|||||||||||||| |Other|-||--|||||||||||||| |**Donations**||||||||||||||||| |Group A|-||--|-||--|-||--|-||--|-||--|| |Group B|-||--|-||--|-||--|-||--|-||--|| |Group C|-||--|-||--|-||--|-||--|-||--|| |Other|-||--|-||--|-||--|-||--|-||--|| |**Total additions**|**-**||**--**|**-**||**--**|**-**||**--**|**-**||**--**|**-**||**--**|| |||||||||||||||||| |**Charge for impairment**||||||||||||||||| |Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|-
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**--**| **Section C Notes to the accounts (cont)** ## **Note 17 Investment assets** _**Please complete this note if the charity has any investment assets.**_ ## **17.1 Fixed assets investments (please provide for each class of investment)** ||**Cash & cash**
**equivalents**|**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.**||||||||||||| _**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**||||||| |||**Fair value at year end**||**Cost less impairment**||| |||**£**||**£**||| |**Cash or cash equivalents**|-|--|-||--|| |**Listed investments**|-|--|-||--|| |**Investment properties**|-|--|-||--|| |**Social investments**|-|--|-||--|| |**Other investments**|-|--|-||--|| |**Total**|-|--|-||--|| |**Grand total (Fair value at year end+Cost less impairment)**|-||||--|| |**Last year:**||||||| |**Analysis of investments**||||||| |||**Fair value at year end**||**Cost less impairment**||| |||**£**||**£**||| |**Cash or cash equivalents**|-|--|-||--|| |**Listed investments**|-|--|-||--|| |**Investment properties**|-|--|-||--|| |**Social investments**|-|--|-||--|| |**Other investments**|-|--|-||--|| |**Total**|-|--|-||--|| |**Grand total (Fair value at year end+Cost less impairment)**|-||||--|| ## **17.3 If your charity holds investment properties, please complete the following note:** ||**This year**|**Last year**| |---|---|---| |**(i) Explain the methods and significant assumptions in determining**||| |**the fair value of investment property held by the charity**||| |**(ii) Name or independent valuer, if applicable, and relevant**||| |**qualifications**||| |**(iii) Provide details of any restrictions on the ability to**
**investment property or on the remittance of income or**
**proceeds**
**(iv) Explain any contractual obligations for the purcha**
**construction or development of investment property or**
**maintenance or enhancements**
**17.4 Please provide a breakdown of current asset**
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**|**realise**
**disposal**
**se,**
**for repairs,**
**investments, if applicable, agreeing with the balance sheet.**
**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**realise**
**disposal**
**se,**
**for repairs,**
**investments, if applicable, agreeing with the balance sheet.**
**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**realise**
**disposal**
**se,**
**for repairs,**
**investments, if applicable, agreeing with the balance sheet.**
**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**realise**
**disposal**
**se,**
**for repairs,**
**investments, if applicable, agreeing with the balance sheet.**
**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**realise**
**disposal**
**se,**
**for repairs,**
**investments, if applicable, agreeing with the balance sheet.**
**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**realise**
**disposal**
**se,**
**for repairs,**
**investments, if applicable, agreeing with the balance sheet.**
**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--| |---|---|---|---|---|---|---| |||**This year**|**L**|**ast year**||| |||**£**||**£**||| |||-
--|-|--||| |||-
--|-|--||| |||-
--|-|--||| |||-
--|-|--||| |||-
--|-|--||| |**Total**
**17.5 Guarantees**
**Please provide details and amount of any guarantee ma**
**behalf of a third party**
**Name of the entity or entities benefitting from those gu**
**Please explain how the guarantee furthers the charity's**
**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)._**
**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**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
**17.7 Additional information**|**de to or on**
**arantees**
**aims**|-
--|-|--||| |||||||| |||**This year**||**Last year**||| |||||||| |||||||| |||||||| |||||**This year £**
**Last year £**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--||| |||**_Description_**||**This year £**|**Last year £**|| |||||-
--|-
--|| |||||-
--|-
--|| |||||-
--|-
--|| |||||-
--|-
--|| ||**_Total_**|||-
--|-
--|| |||||**This year £**
**Last year £**
-
--
-
--
-
--
-
--
-
--
-
--||| |||**_Description_**||**This year £**|**Last year £**|| |||||-
--|-
--|| |||||-
--|-
--|| |||||-
--|-
--|| ||**_Total_**|||-
--|-
--|| |||||||| |||**This year**||**Last year**||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||**This year**||**Last year**||| **Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.** **For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.** **Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.** **For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.** **Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.** **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.** |**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_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**| |---|---|---|---|---|---| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-
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**--**| |**Total this year**
**_Total previous year_**
**18.2 Please specify the carrying amo**
**stocks pledged as security for liabilitie**|-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||**unt of any**
**s**||||| |||**This year**||**Last year**|| |||**£**||**£**|| ||||||| **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ ## **19.1 Analysis of debtors** |**19.1 Analysis of debtors**||| |---|---|---| |**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| ||-
--|-
--| ||-
--|-
--| ||-
--|-
--| |**Total**|-
--|-
--| ## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)** |**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-
--|-
--| ||-
--|-
--| ||-
--|-
--| ||-
--|-
--| **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**|-|404-|-|--|-|--|-|--| |**Total**|-|404-|-|--|-|--|-|--| ## **20.2 Deferred income** _**Please complete this note if the charity has deferred income.**_ ||**This year**||**Last**|**year**|**year**| |---|---|---|---|---|---| |**_Please explain the reasons why income is_**|||||| |**_deferred._**|||||| ||||||| |**_Movement in deferred income account_**|||**This year**||**Last year**| ||||**£**||**£**| |**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**||-|--|-|--| **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** |
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the curre**
**Unused amounts reversed during the period**|
**nt period**|
**This year**
**£**|**Last year**
**£**| |---|---|---|---| |||-
--|-
--| |||-
--|-
--| |||-
--|-
--| |||-
--|-
--| |**Balance at the end of the reporting 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.**|**This year**|-
--|-
--| |||**Last year**|| ||||| ||||| ||||| ||**This year**|**Last year**|| ||||| ||||| ||||| **Section C Notes to the accounts (cont)** **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** |**22.1 Please provide information about the**
**significance of financial instruments (eg. debtors,**
**creditors, investments etc) to the charity's**
**financial position or performance, for example, the**
**terms and conditions of loans or the use of**
**hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as**
**a form of security, the carrying amount of the**
**financial assets pledged as security and the terms**
**and conitions related to its pledge should be given**
**here.**|**This year**|**Last year**| |---|---|---| |||| |||| |||| **Section C Notes to the accounts (cont)** ## **Note 23 Contingent liabilities and contingent assets** ## **23.1 Contingent liabilities** **Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.** ## **This year** |**This year**|| |---|---| |**Description of item including its legal nature.**|**Estimate of financial effect**| |**Please describe any security provided in**|| |**connection to the liability.**|| ||| ||| ||| ||| |**Last year**|| |**Description of item including its legal nature.**|**Estimate of financial effect**| |**Please describe any security provided in**|| |**connection to the liability.**|| ||| ||| ||| ||| ## **23.2 Contingent assets** **Where the charity has contingent assets, please complete the following section when their existence is 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** **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**|**This year**
**£**|**Last year**
**£**| ||-
--|-
--| ||-
--|-
--| ||-
4,039-|-
1,891-| ||-
29-|-
581-| |**Total**|-
4,010-|-
1,310-| **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.** **Section C Notes to the accounts (cont)** ## **Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_ |**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**|**This year**
**Last year**| |---|---|---| |||| |||| |||| **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ |**_* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted inc_**|**_* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted inc_**|**_* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted inc_**|**_ome funds, inc_**|**_ome funds, inc_**|**_luding special trusts, of the charity; and U - unrestricted funds_**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**|**_luding special trusts, of the charity; and U - unrestricted funds_**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**|**_luding special trusts, of the charity; and U - unrestricted funds_**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**|**_luding special trusts, of the charity; and U - unrestricted funds_**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**|**_luding special trusts, of the charity; and U - unrestricted funds_**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**|**_luding special trusts, of the charity; and U - unrestricted funds_**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**|**_luding special trusts, of the charity; and U - unrestricted funds_**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**| |---|---|---|---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE R**
**or UR ***|**Purpose and Restrictions**||**Fund**
**balances**
**brought**
**forward**
**£**||**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|| |||||-
-|-|-
--|-
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--|-
--|-
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-|-|-
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--|| |||||-
-|-|-
--|-
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--|| |**_Other funds (balancing figure)_**|**N/a**|**N/a**||-
-|-|-
--|-
--|-
--|-
--|-
--|| |**Total Funds as per balance shee**
**Fund balances carried forward include assets and liabilities denominated in a foreign currency**|||**t**|-
-|-|-
--|-
--|-
--|-
--|-
--|| ||||||Yes*
No*
✓
✓||||||| |**_If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or_**
**_the currency in which the accounts are drawn up)._**|||||||||||| **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ |**_* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted inc_**|**_* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted inc_**|**_* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted inc_**|**_ome funds, inc_**|**_ome funds, inc_**|**_luding special trusts, of the charity; and U - unrestricted funds_**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**|**_luding special trusts, of the charity; and U - unrestricted funds_**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**|**_luding special trusts, of the charity; and U - unrestricted funds_**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**|**_luding special trusts, of the charity; and U - unrestricted funds_**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**|**_luding special trusts, of the charity; and U - unrestricted funds_**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**|**_luding special trusts, of the charity; and U - unrestricted funds_**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**|**_luding special trusts, of the charity; and U - unrestricted funds_**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**| |---|---|---|---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE R**
**or UR ***|**Purpose and Restrictions**||**Fund**
**balances**
**brought**
**forward**
**£**||**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|| |||||-
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--|| |||||-
-|-|-
--|-
--|-
--|-
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--|| |||||-
-|-|-
--|-
--|-
--|-
--|-
--|| |**_Other funds (balancing figure)_**|**N/a**|**N/a**||-
-|-|-
--|-
--|-
--|-
--|-
--|| |**Total Funds as per balance shee**
**Fund balances carried forward include assets and liabilities denominated in a foreign currency**|||**t**|-
-|-|-
--|-
--|-
--|-
--|-
--|| ||||||Yes*
No*
✓
✓||||||| |||||||✓|✓||||| **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** |**This year**|||| |---|---|---|---| ||**Reason for transfer and where endowment is converted to income, legal**||**Amount**| ||**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, legal**||**Amount**| ||**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**| |||-|--| |||-|--| |||-|--| |||-|--| |||-|--| |||-|--| **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**|**None of the trustees have been paid any remuneration or received any other benefits from an employment with**|**None of the trustees have been paid any remuneration or received any other benefits from an employment with**|**None of the trustees have been paid any remuneration or received any other benefits from an employment with**|**None of the trustees have been paid any remuneration or received any other benefits from an employment with**|**None of the trustees have been paid any remuneration or received any other benefits from an employment with**|**None of the trustees have been paid any remuneration or received any other benefits from an employment with**|**None of the trustees have been paid any remuneration or received any other benefits from an employment with**|||**TRUE**|**TRUE**|| |---|---|---|---|---|---|---|---|---|---|---|---|---| |**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._**|||||||| ||||||**Amounts paid or benefit value**|||||||| ||**Legal authority (eg**|**Remuneration**|||**Pension**||**Redundancy**||**Other**|||**TOTAL**| |**Name of trustee**|**order, governing**
**document)**||||**contribution**|**(including loss**
**of office)/ex**
**gratia**||||||| ||||**£**||**£**||**£**||**£**|||**£**| ||||||||||||**-**|**--**| |||-|--|-|--|-|--|-|--|||| ||||||||||||**-**|**--**| |||-|--|-|--|-|--|-|--|||| ||||||||||||**-**|**--**| |||-|--|-|--|-|--|-|--|||| ||||||||||||**-**|**--**| |||-|--|-|--|-|--|-|--|||| |||||||||||||| |**_Please give details of why remuneration or other employment_**||||||||||||| |**_benefits were paid._**||||||||||||| |**_Where an ex gratia payment has been made to a trustee, provide_**||||||||||||| |**_an explanation of the nature of the payment._**||||||||||||| |**_If a third party has been reimbursed for providing one or more_**||||||||||||| |**_trustees, state the nature of the payment and amount of the_**||||||||||||| |**_reimbursement._**||||||||||||| |**_State the number of trustees to whom retirement benefits are_**||||||||||||| |**_accruing under a defined contribution pension scheme._**||||||||||||| ## **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.**_ ||||||**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**||| |---|---|---|---|---|---|---|---|---|---|---|---| |||**Remuneration**|||**Pension**||**Redundancy**||**Other**||**TOTAL**| ||**Legal authority (eg**||||**contribution**|**(including loss**|||||| |**Name of trustee**|**order, governing**||||||**of office)/ex**||||| ||**document)**||||||**gratia**||||| ||||**£**||**£**||||**£**||**£**| |||||||||||**-**|**--**| |||-|--|-|--|-|--|-|--||| |||||||||||**-**|**--**| |||-|--|-|--|-|--|-|--||| |||||||||||**-**|**--**| |||-|--|-|--|-|--|-|--||| |||||||||||**-**|**--**| |||-|--|-|--|-|--|-|--||| ||||||||||||| |**_Please give details of why remuneration or other employment_**|||||||||||| |**_benefits were paid._**|||||||||||| |**_Where an ex gratia payment has been made to a trustee, provide_**|||||||||||| |**_an explanation of the nature of the payment._**|||||||||||| _**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_ _**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_ ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ |**No trustee expenses have been incurred (True or False)**||||||**_TRUE_**| |---|---|---|---|---|---|---| |**Type of expenses reimbursed**|||**This year**
**£**|||**Last year**
**£**| |**Travel**||||||| |||-||--|-|--| |**Subsistence**||||||| |||-||--|-|--| |**Accommodation**||||||| |||-||--|-|--| |**Other (please specify):**||||||| |||-||--|-|--| |||-||--|-|--| ||**TOTAL**|-||--|-|--| **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**|**There have been no related party transactions in the reporting period**|**There have been no related party transactions in the reporting period**|**There have been no related party transactions in the reporting period**|**(True or False)**|**(True or False)**|**(True or False)**||**_TRUE_**|**_TRUE_**|**_TRUE_**| |---|---|---|---|---|---|---|---|---|---|---| |||||||||||**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**
**period end**|**at**|**written off**
**during**
**reporting**|| |||||||||||**period**| |||||**£**||**£**|**£**|||**£**| ||||-|--|-|--|-|--|-|--| ||||-|--|-|--|-|--|-|--| ||||-|--|-|--|-|--|-|--| ||||-|--|-|--|-|--|-|--| |||||||||||| |**_In relation to the transactions above, please provide the terms_**||||||||||| |**_and conditions, including any security and the nature of any_**||||||||||| |**_payment (consideration)_**|**_to be provided in settlement._**|||||||||| _**For any related party, please provide details of any guarantees given or received.**_ ## **Last year** |**Last year**|**Last year**|**Last year**|**Last year**||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |**There have been no related party transactions in the reporting period**||||**(True or False)**|||||**_TRUE_**||| ||||||||||||| ||||||||||||**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**
**period end**||**at**|**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.**_ **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.**