2023-08-31-accounts

Charity Registration Number: 1193647 Company Number: 12144636

Chabad of Hampstead Garden Suburb Limited Period start date: 01/09/2022 Period end date: 31/08/2023

Contents

Trustees Report	pages 3-6
Independent Examiners Report	pages 7
SOFA	page 8
Balance Sheet	page 9
Notes to the Accounts	pages 10-34

2

Trustees’ annual report (including Directors’ report) for the period

From: Period start date 01/09/2022 To: Period end date 31/08/2023

Charity name: CHABAD OF HAMPSTEAD GARDEN SUBURB LIMITED

Charity registration number: 1193647

Company number: 12144636

Objectives and activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	The purpose of the charity is to provide weekly educational and communal social events.
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	In addition to weekly religious services. The charity provides pastoral support to the wider local community as well as educational events and lectures, community gatherings, meals and special events.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18

3

Achievements and performance

	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	The charity strives to support its local community, providing pastoral and spiritual guidance. This is especially the case with members who are struggling with poor mental health. The Centre has seen an increase in members over the past year who are brought together with regular educational sessions, children’s entertainment classes or religious services. All activities include a light snack or refreshment to enhance the feeling of community.

Financial review

Review of the charity’s financial position at the end of the period	Para 1.21	The charity held reserves of £416,202 on 31 August 2023
Statement explaining the policy for holding reserves stating why they are held	Para 1.22
Amount of reserves held	Para 1.22	£416,202

Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:
The charity’s principal sources of funds (including any fundraising)	Para 1.47	The charity raises funds from the general public, generally through fundraising events and digital direct appeal campaigns.

4

Structure, governance and management

Description of charity’s trusts:
Type of governing document: for example, trust deed, memorandum and articles of association etc	Para 1.25	Memorandum and articles of associations.
How is the charity constituted? for example limited company, unincorporated association, CIO	Para 1.25	Limited Company by Guarantee without share capital.
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	In accordance with the Governing document, new Trustees will be found, they would then be discussed and approved by a majority of existing trustees at a trustee meeting.

Reference and administrative details

Charity name	CHABAD OF HAMPSTEAD GARDEN SUBURB LIMITED
Other name the charity uses	N/A
Registered charity number	1193647
Charity’s principal address	39-41 THE MARKET PLACE, FALLODEN WAY, LONDON, NW11 6JT

Names of the charity trustees who manage the charity

1 2 3 4	Trustee name	Office (if any)	Dates acted if not for whole **year **	Name of person (or body) entitled to appoint trustee (ifany)
	Dr Harris Sidelsky	Chair
	**David Sheinman **	Treasurer
	Eli Itzinger

Declarations

The company has taken advantage of the small companies’ exemption in preparing the report above.

5

The trustees declare that they have approved the trustees’ report (including directors’ report) above.

Signed on behalf of the charity’s trustees/directors Signature(s) Full name(s) Position (for example Secretary, Chair, etc) Date

6

Chabad of Hampstead Garden Suburb Limited Trustees’ Annual Report for Year to 31 August 2023

Report of the independent examiner to the trustees of Chabad of Hampstead Garden Suburb Limited

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/08/2023.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

• the accounting records were not kept in accordance with section 130 of the Charities Act; or

• the accounts did not accord with the accounting records; or

• the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jonathan Levy ACCA

7

CHABAD OF HAMPSTEAD GARDEN SUBURB LIMITED	CHABAD OF HAMPSTEAD GARDEN SUBURB LIMITED	CharityNo	1193647	1193647
		CompanyNo	12144636
Annual accounts for the period
Period start date	01/09/2022	To	Period end date	31/08/2023

Section A Statement of financial activities (including summary income and expenditure account)

Guidance Note S01 S02 S03 S04 S05 S06 S07 Expenditure (Notes 5) Expenditure on: S08 S09 S10 S11 S12 S13 Tax payable S14 S15 Net gains/(losses) on investments S16 S17 Extraordinary items S18 S19 S20 Other gains/(losses) S21 S22 Reconciliation of funds: S23 S24 Total Recommended categories by activity Income (Note 3) Income and endowments from: Donations and legacies Investments Charitable activities Other trading activities Separate material item of income Other Gains and losses on revaluation of fixed assets for the charity’s own use Charitable activities Separate material expense item Net movement in funds Other recognised gains/(losses): Net income/(expenditure) before tax for the reporting period Raising funds Other Total funds carried forward Total Net income/(expenditure) after tax before investment gains/(losses) Net income/(expenditure) Transfers between funds Total funds brought forward	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
	325,501	-	-	325,501	496,616
	12,985	-	-	12,985	4,267
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	338,486	-	-	338,486	500,883
	5,553	-	-	5,553	2,847
	234,409	-	-	234,409	300,094
				-
	153,473	-	-	153,473	161,564
	393,435	-	-	393,435	464,505
	(54,949)	-	-	(54,949)	36,378
	-	-	-	-	-
	(54,949)	-	-	(54,949)	36,378
	-	-	-	-	-
	(54,949)	-	-	(54,949)	36,378
	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	(54,949)	-	-	(54,949)	36,378
	471,151	-	-	471,151	434,773
	416,202	-	-	416,202	471,151

8

CHABAD OF HAMPSTEAD GARDEN Charity No 1193647 SUBURB LIMITED Company No 12144636

Section B Balance sheet

Guidance Note Fixed assets Tangible assets (Note 13) B02 Total fixed assets B05 Current assets Debtors (Note 14) B07 Cash at bank and in hand (Note 18) B09 Total current assets B10 Creditors: amounts falling due within one year (Note 15) B11 Net current assets/(liabilities) B12 Total assets less current liabilities B13 Creditors: amounts falling due after one year (Note 15) B14 Provisions for liabilities B15 Total net assets or liabilities B16 Funds of the Charity Restricted income funds (Note 22) B18 Unrestricted funds B19 Revaluation reserve B20 Fair value reserve B21 Total funds B22	Unrestricted funds Restricted income funds Endowment funds Total this year £ £ £ £ F01 F02 F03 F04	Unrestricted funds Restricted income funds Endowment funds Total this year £ £ £ £ F01 F02 F03 F04	Unrestricted funds Restricted income funds Endowment funds Total this year £ £ £ £ F01 F02 F03 F04	Unrestricted funds Restricted income funds Endowment funds Total this year £ £ £ £ F01 F02 F03 F04	Total last year £ F05
	546,228	-		546,228	596,814
	546,228	-	-	546,228	596,814
	39,297	-	-	39,297	25,455
	17,756	-		17,756	29,986
	57,053	-	-	57,053	55,441
	86,343	-		86,343	143,604
	- 29,290	-	-	- 29,290	88,163 -
	516,938	-	-	516,938	508,651
	100,736	-		100,736	37,500
	-	-	-	-	-
	416,202	-	-	416,202	471,151
		-		-	-
	416,202		-	416,202	471,151
				-
	416,202	-	-	416,202	471,151

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.

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9

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 • and with ü their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS • and with ü 102)

• and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

ü

• -Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the Not applicable conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted.

Yes No	ü	* -Tick as appropriate
	ü

Please disclose:

(i) the nature of the change in accounting policy; Not applicable

10

(ii) the reasons why applying the new accounting policy Not applicable 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. Not applicable

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

Yes No	ü	* -Tick as appropriate
	ü

Please disclose:

(i) the nature of any changes;	Not applicable
(ii) the effect of the change on income and expense or assets and liabilities for the current period; and	Not applicable
(iii) where practicable, the effect of the change in one or more future periods.	Not applicable

1.5 Material prior year errors

1.5 Material prior	year errors	year errors
No materialpriory	ear error have been identified in the reporting period(3.47 FRS102 SORP).
Yes No	ü	* -Tick as appropriate
	ü

Please disclose:

Please disclose:
(i) the nature of the prior period error;	Not applicable
(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and	Not applicable
(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.	Not applicable

11

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)
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. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). 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. 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. 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. Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. 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. This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Offsetting Grants and donations Note 2 Accounting policies Government grants The charity has received government grants in the reporting period Legacies Tax reclaims on donations and gifts 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. 2 INCOME Donated goods 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). Contractual income and performance related grants Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Income from membership subscriptions Income from interest, royalties and dividends The charity has incurred expenditure on support costs. Investment gains and losses This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. 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. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. 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. 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. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Donated services and facilities Support costs 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. Settlement of insurance claims	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü

12

2.1 EXPENDITURE AND LIABILITIES

Grants with performance conditions 2.2 ASSETS 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. 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. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. They are valued at fair value except where they qualify as basic financial instruments. They are valued at cost. They are valued at cost. 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. 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. Intangible fixed assets 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. Tangible fixed assets for use by charity 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. Grants payable without performance conditions The depreciation rates and methods used are disclosed in note 14. They are valued at cost. Deferred income No material item of deferred income has been included in the accounts. Provisions for liabilities 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 Basic financial instruments Debtors 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 Heritage assets Investments Current asset investments 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. 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. The charity has creditors which are measured at settlement amounts less any trade discounts These are capitalised if they can be used for more than one year, and cost at least 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. 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. 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. Governance and support costs Creditors Redundancy cost The charity made no redundancy payments during the reporting period. 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. Stocks and work in progress	Yes No N/a*	Yes No N/a*	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	£150
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü
	Yes No N/a*
	ü	ü	ü

13

Section C Notes to the accounts (cont)

Note 3 Income

Charitable activities: Separate material item of income Other: Income from investments: Other trading activities: TOTAL INCOM Donations and legacies:	Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Donations andgifts	325,501	-	-	325,501	496,616
	Gift Aid	-	-	-	-	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	325,501	-	-	325,501	496,616
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
	Interest income	-	-	-	-	-
	Dividend income	-	-	-	-	-
	Rental and leasingincome	-	-	-	-	-
	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 propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
	E
		325,501	-	-	325,501	496,616

14

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 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.	This year £ Description	This year £ Description	This year £ Description
			-
			-
			-
			-
	Total Description		-
			Last year £
			-
			-
			-
			-
	Total - This year Last year		-
	This year Last year

15

Section C Notes to the accounts (cont)

Note 5 Expenditure

Note 5 Expenditure
Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year
Incurred seeking donations	-	-	-	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-	-	-	-
Incurred seeking grants	-	-	-	-	-	-	-	-
Operating membership schemes and social lotteries	-	-	-	-	-	-	-	-
Staging fundraising events	-	-	-	-	-	-	-	-
Fundraising agents	-	-	-	-	-	-	-	-
Operating charity shops	-	-	-	-	-	-	-	-
Operating a trading company undertaking non- charitable trading activity	-	-	-	-	-	-	-	-
Advertising, marketing, direct mail and publicity	5,553	-	-	5,553	2,847	-	-	2,847
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	5,553	-	-	5,553	2,847	-	-	2,847
Expenditure on charitable activities:
Charitable Activities	234,409	-	-	234,409	300,094	-	-	300,094
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on charitable activities	234,409	-	-	234,409	300,094	-	-	300,094
Separate material item of expense
Administration Expenses	153,473	-	-	153,473	161,564	-	-	161,564
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	153,473	-	-	153,473	161,564	-	-	161,564
Other
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total other expenditure TOTAL EXPENDITURE	-	-	-	-	-	-	-	-
	393,435	-	-	393,435	464,505	-	-	464,505

Other information:

Analysis of expenditure on charitable activities

	This year	This year	This year	This year	Last year	Last year	Last 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
	£	£	£	£	£	£	£	£
Activity1	234,409	-	-	234,409	300,094	-	-	300,094
Activity2	-	-	-	-	-	-	-	-
Other	-	-	-	-	-	-	-	-
Total	234,409	-	-	234,409	300,094	-	-	300,094

16

Section C Notes to the accounts (cont)

Note 6 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extraordinary items Description	Description	This year Last year £ £	This year Last year £ £
		-	-
		-	-
		-	-
		-	-
		-	-
		-	-

17

Section C Notes to the accounts

Note 7 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 paid out	Amount paid out	Balance held at period end	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 period end	Balance held at period end
	This year	Last year
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

18

Section C Notes to the accounts

Note 8 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)
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total	-	-	-	-	-
Last year
Support cost (examples)	Raising funds £	Activity 1 £	Activity 2 £	Activity 3 £	Grand total £	Basis of allocation
						(Describe method)
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
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.

19

Section C Notes to the accounts

Note 9 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).

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).
Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than independent examination	This year £	Last year £
	1,200	1,200
	-	-
	-	-
	5,313	9,421

20

Section C Notes to the accounts (cont)

Note 10 Paid employees

Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)

10.1 Staff Costs

This year: Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme) Salaries and wages	This year £	Last year £
	50,674	74,340
	-	-
	-	-
	50,674	74,340

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	Band	Number of employees	Number of employees
		Thisyear	Lastyear
£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		-	-
Fundraising Charitable Activities Governance Other Total Please provide the total amount paid to key management personnel 10.2 Average head count in the year The parts of the charity in which the employees work
		Thisyear	Lastyear
		£	£
		-	60,000
		This year Number	Last year Number
	Fundraising	-	-
	Charitable Activities	4	4
	Governance	-	-
	Other	-	-
	Total	4	4

21

Section C Notes to the accounts (cont)

Note 11 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

11.1 Please complete this note if a defined contribution pension scheme is operated.

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.	This year	Last year
	£	£
	-	-

11.2 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

11.3 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 multiemployer plan to fund a deficit has been determined. If this is different for last year, provide details

22

Section C Notes to the accounts (cont)

Note 12 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:

12.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
Alleviating Poverty			£	£
	-	-	-	-
Other	-	-	-	-
Activity orproject 3	-	-	-	-
Activity or project 4	-	-	-	-
Total	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

12.2 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.		Please provide details of charity's URL.
	No	Provide details below

Names of institution	Purpose	Total amount of grants paid £
		-
		-
		-
		-
		-
		-
		-
		-
		-
		-
TOTAL GRANTS PAID Total grants to institutions in reporting period Other unanalysed grants		-
		-
		-

Last year:

12.3 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs £	Total £
Alleviating Poverty	-	-	-	-
Other	-	-	-	-
Activity or project 3	-	-	-	-
Activity or project 4	-	-	-	-
Total	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

12.4 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.		Please provide details of charity's URL.
		No	Provide details below
Names of institution	Pur	pose	Total amount of grantspaid £
			-
			-
			-
			-
			-
			-
			-
			-
			-
			-
TOTAL GRANTS PAID Total grants to institutions in reporting period Other unanalysed grants			-
			-
			-

23

Section C Notes to the accounts (cont)

Note 13 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

13.1 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 4,748 665,311 3,198 3,612 676,869 Additions 18,983 978 - 19,961 Revaluations - - - - - Disposals - - - - - Transfers - - - - - At end of the year 4,748 684,294 4,176 3,612 696,830 Basis* SL SL SL or RB SL or RB SL or RB Rate 10years 10years At beginning of the year 831 78,218 585 421 80,055 Disposals - - - - - Depreciation 475 68,429 843 799 70,547 Impairment - - - - - Transfers - - - - - At end of the year 1,306 146,647 1,428 1,220 150,602 Net book value at the beginning of the year 3,917 587,093 2,613 3,191 596,814 Net book value at the end of the year 3,442 537,647 2,748 2,392 546,228 13.3 Net book value 13.2 Depreciation and impairments*	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
	4,748	665,311	3,198	3,612	676,869
		18,983	978	-	19,961
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	4,748	684,294	4,176	3,612	696,830
	SL	SL	SL or RB	SL or RB	SL or RB
	10years	10years
	831	78,218	585	421	80,055
	-	-	-	-	-
	475	68,429	843	799	70,547
	-	-	-	-	-
	-	-	-	-	-
	1,306	146,647	1,428	1,220	150,602
	3,917	587,093	2,613	3,191	596,814
	3,442	537,647	2,748	2,392	546,228

24

Section C Notes to the accounts (cont)

Note 14 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

14.1 Analysis of debtors

14.1 Analysis of debtors
Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	35,964	25,454
	3,333	-
	1	1
	39,298	25,455

Complete 14.2 where a material debtor is recoverable more than a year after the reporting date.

14.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

25

Section C Notes to the accounts (cont)

Note 15 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

15.1 Analysis of creditors

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total	Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	6,000	78,359	94,736	37,500
	49,780	37,416	-	-
	-	-	-	-
	-	3,333	-	-
	11,092	10,894	-	-
	25,472	13,601	-	-
	92,344	143,603	94,736	37,500

15.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred. Movement in deferred income account Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period This year	This year	Last year	Last year
		This year £	Last year £
		-	-
		-	-
		-	-
		-	-

26

Section C Notes to the accounts (cont)

Note 16 Other disclosures for debtors, creditors and other basic financial instruments

16.1 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. 16.2 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

27

Section C Notes to the accounts (cont)

Note 17 Contingent liabilities and contingent assets

17.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

This year

Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect

Last year	Last year
Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect

17.2 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

17.3 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

28

Section C Notes to the accounts (cont)

Note 18 Cash at bank and in hand

Note 18 Cash at bank and in hand
Other Short term deposits Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date)	This year £	Last year £
		-
	-	-
	17,756	29,986
	-	-
	17,756	29,986

Section C Notes to the accounts (cont)

Note 19 Fair value of assets and liabilities

19.1 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. 19.2 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.	This year Last year	This year Last year

29

Section C Notes to the accounts (cont)

Note 20 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

30

Section C Notes to the accounts (cont)

Note 21 Charity funds

21.1 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 income funds, including special trusts, of the charity; and U - unrestricted funds

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 £
General funds	U	General furtherance of charities aims	471,151	338,486	-393,435	-	-	416,202
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
Other funds (balancing figure)	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			471,151	338,486	- 393,435	-	-	416,202
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ü ü
				ü	ü

Section C Notes to the accounts (cont)

Note 22 Charity funds

22.2 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 income funds, including special trusts, of the charity; and U - unrestricted funds

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 £
General funds	U	General furtherance of charities aims	434,774	500,883	-464,506	-	-	471,151
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
Other funds (balancing figure)	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			434,774	500,883	- 464,506	-	-	471,151
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ü ü
				ü	ü

31

Section C Notes to the accounts (cont)

Note 24 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.

24.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee	Legal authority (eg order, governing document)	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 contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
		£	£	£	£	£
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-

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)

----- Start of picture text -----
TRUE
----- End of picture text -----

32

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee	Legal authority (eg order, governing document)	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 contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
		£	£		£	£
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
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.

24.2 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

24.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	TRUE	TRUE
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for period	bad debts at end	Amounts 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	Last year	Last year
There have been no related party transactions in the reporting period (True or False)						TRUE
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for period	bad debts at end	Amounts written off during reporting period
			£	£	£		£
			-	-		-	-
			-	-		-	-
			-	-		-	-
			-	-		-	-

33

Section C Notes to the accounts (cont)

Note 25 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.

34