**Charity Number: 1194170** ## **WHEELS 2 WORK SOUTH WEST** **(Charitable Incorporated Organisation)** ## **UNAUDITED** **TRUSTEE’S REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2022** **WHEELS 2 WORK SOUTH WEST** ## **(A Charitable Incorporated Organisation)** ## **CONTENTS** **Reference and administrative details of the Company, its Trustees and advisers** 3-4 **Trustees' report** 5-11 **Independent examiner's repor** t 12 2 ## **WHEELS 2 WORK SOUTH WEST** ## **(A Charitable Incorporated Organisation)** # **REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2022** ## **Trustees** Anthony McIntyre, Chairman (appointed 27/04/2021) John Tony Harris (appointed 27/04/2021) Craig Andrew Carey Clinch (appointed 27/04/2021) Michael John Ellis (appointed 21/06/2021) ## **Charity registered number** 1194170 **Formerly known as** Devon Wheels 2 Work ## **Registered Office** PO Box 51 Holsworthy Devon EX22 9AS 3 **WHEELS 2 WORK SOUTH WEST** **(A Charitable Incorporated Organisation)** ## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISORS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2022** ## **Key management** Richard Ian Jowett Annie Rose Jowett ## **Accountants** Geraldine Coates Accounting Robson House Chapel Street Honiton EX14 1EU ## **Bankers** CoOperative Bank PO Box 250 Skelmersdale Lancashire WN8 6WT 4 ## **WHEELS 2 WORK SOUTH WEST** ## **(A Charitable Incorporated Organisation)** ## **TRUSTEES’ REPORT FOR THE PERIOD ENDED 31 MARCH 2022** The Trustees (who are also directors of the Charity for the purposes of the Companies Acts) present their annual report together with the financial statements of Wheels 2 Work South West (the Charity) for the period ended 31 March 2022. The Trustees confirm that the annual report and financial statements of the Charity comply with the current statutory requirements, the requirements of the Charity’s governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (RFS 102) (effective 1 January 2019). ## **Objectives and activities** ## **a. Policies and objectives** In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit. The activities of the Charity directed to its charitable objects and set out in its governing document (Constitution of Wheels 2 Work South West CIO), consist principally of the following: 1. The advancement of education of those who are restricted due to lack of personal transport through the provision of alternative transport to enable them to access training and educational courses they would otherwise be unable to access. 2. The prevention or relief of unemployment by those who are restricted due to lack of personal transport, the provision of alternative transport to enable them to access training and educational courses they would otherwise be unable to access.’ ## **b. Activities undertaken to achieve objectives** In order to achieve these objectives, Wheels 2 Work South West (W2WSW) delivered two programmes across three counties; Devon, Cornwall and Somerset for public benefit. W2WSW started the financial period with our conversion to a registered charity at the end of April following 18 years as a Community Interest Company. Wheels 2 Work South West delivered the scooter loan programme to 85, three month loan-period beneficiaries during this period, enabling them to access employment, education, training and social opportunities. Over the period, the scooter fleet was fully subscribed with a waiting list of people who needed transport. The team signposted those who needed further help beyond the scope of the charity to complementary organisations according to individual need. During the day to day running of this programme we have provided guidance and support to improve life skills including maintaining personal transport and budgeting skills. We have also signposted job vacancies where appropriate and have given general advice and guidance with regard to road safety and day to day vehicle checks. We have spent much of the year with the scooter programme at full capacity and often times with a waiting list. We found it difficult to accommodate the demand as we found ourselves unable to order additional PTWs due to supply chain issues exceeding a 6 month wait. This was apparently an issue across Europe as the factories in Japan closed for an extended period of time due to the effects of the pandemic resulting in a significant backlog in manufacturing new PTWs. This along with new Euro 5 compliance coming in meant that one of our chosen manufacturers missed vital research and development time creating a new Euro 5 compliant PTW. There has still been no news of a release date for this as of the end of the financial year. 5 **WHEELS 2 WORK SOUTH WEST (A Charitable Incorporated Organisation)** ## **TRUSTEES’ REPORT (CONTINUED)** The financial period came to an end running the PTW programme at full capacity. It is notable that the programme was able to sustain during the pandemic, as demand for essential work transport continued and scooters were seen as ‘Covid safe’ transport. We have been distributing our marketing materials to our stakeholders such as Job Centres, Libraries, tourist information centres etc in order to spread awareness of our programmes. In early 2021, W2WSW worked with the Department for Transport (DfT) in central government to deliver a blueprint for a National eBike programme. This led to W2WSW delivering a pilot programme in the South West. The opportunity was funded by the DfT through Cornwall Council and W2WSW were awarded the programme following a short bidding process. There is an existing Wheels 2 Work programme operating in the far west of Cornwall so W2WSW decided to subcontract part of the delivery programme and work in partnership to deliver the contract. This pilot was very successful despite issues surrounding the Covid-19 pandemic causing significant supply chain issues which delayed some investment in capital items for the delivery of the project. This new contract consisted of three separate sub projects. First was the Wheels 2 Work element, which delivered opportunities for residents of Cornwall to hire subsidised eBikes in order to access employment, education and training opportunities. This element of the programme delivered a total of 127 eBike loans. Secondly, W2WSW directed eBike loans to businesses trading in Cornwall. This programme aimed to show businesses the benefit of using eBikes for some of their daily tasks which would otherwise have been conducted by car. Some used the eBikes for local deliveries, some used them for commuting to and from a business, while others parked outside of small Cornish villages and cycled into work to avoid congestion and significant parking issues. This element of the programme was delivered to 19 businesses with 96 individual users and culminated in some of the businesses actually buying their own eBikes for permanent use. The third element of the project involved conducting a series of eBike roadshows across Cornwall. W2WSW held 20 individual events allowing the general public to try an eBike, usually in an enclosed safe area to inform on future purchases. The roadshow fleet was a mix of 12 eBikes of various configurations including a folding bike, hybrid bikes, mountain bikes, road bikes and also included a tricycle for those who were less confident on two wheels. At these events W2WSW offered basic training and personal protective equipment as well as informational material about the different eBikes and the programmes Wheels 2 Work has to offer. Over the course of the roadshows held, W2WSW had a total of just over 700 participants who tried eBikes. This work garnered the attention of local press and in March 2022 the programme was featured on BBC Spotlight. During the eBike programme the whole fleet was in constant use with an average waiting list of around 50 people who wanted an eBike loan. When eBikes were returned they were quickly serviced and delivered out to new beneficiaries on the waiting list. It was very clear that the demand for this service was unprecedented and the overall view and response from users was wholly positive. W2WSW have increased staff levels, with a new administrator via the kickstart gov scheme and a new field worker was appointed. 6 ## **WHEELS 2 WORK SOUTH WEST** ## **(A Charitable Incorporated Organisation)** ## **TRUSTEES’ REPORT (CONTINUED)** ## **c. The Trustees** The charity trustees manage the affairs of the CIO and exercise all the powers of the CIO. It is the duty of each charity trustee: 1. to exercise his or her powers and to perform his or her functions in his or her capacity as a trustee of the CIO in the way he or she decides in good faith would be most likely to further the purposes of the CIO; and 2. to exercise, in the performance of those functions, such care and skill as is reasonable in the circumstances having regard in particular to: - (i) any special knowledge or experience that he or she has or holds himself or herself out as having; and, - (ii) if he or she acts as a charity trustee of the CIO in the course of a business or profession, to any special knowledge or experience that it is reasonable to expect of a person acting in the course of that kind of business or profession. ## **d. Relationships** The Charity enjoys a close partnership with Devon County Council and Cornwall Council and delivers key programmes on behalf of these entities. The Charity also has a relationship with Cornwall Wheels 2 Work and subcontracts aspects of project delivery in Cornwall to them. ## **e. Volunteers** Wheels 2 Work South West does not currently have any volunteers registered with the Charity. ## **Achievements and performance** ## **a. Review of activities** Through the provision of subsidised Powered Two-Wheeler (PTW) and electric bicycle (eBike) rental, the core W2WSW business empowers beneficiaries of the programme. The programme is delivered to individuals in need via three month loan periods. Beneficiaries receive ongoing support from the experienced and dedicated staff team. The scooter and eBike loans not only enable a beneficiary to access employment, education and training, but also provide increased independence allowing people to access vital services including medical, social and leisure activities. In summary, social and public benefit includes a reduction of the number of people claiming benefits, better access to employment opportunities for individuals, reduced loneliness and improved mental health, plus enhancements to quality of life which comes from increased social engagement and better access to local services. The Covid-19 pandemic introduced a number of new challenges for the loan programme and the Charity worked hard to ensure that the programme could be delivered in a safe and socially distanced manner during the height of the pandemic. The pandemic brought new opportunities to grow the scheme as demand increased when more people looked towards affordable, independent travel to access local employment, training, education and social opportunities. Having access to a PTW or eBike enables individuals to travel independently in a Covid-safe environment. This has been reflected in the wider PTW market, as this form of transport became regarded as Covid-safe, with interest in PTWs as transport continuing post-pandemic. The same trends have been seen in the take up of electric bicycles. 7 ## **WHEELS 2 WORK SOUTH WEST** ## **(A Charitable Incorporated Organisation)** ## **TRUSTEES’ REPORT (CONTINUED)** In a broader sense, both national and regional authorities are rapidly implementing policies in relation to active travel, decarbonisation, future transport technologies, commuter travel, Mobility As a Service (MAS) and access to road space. This is focussed on accelerating modal shift to reduce car travel and decarbonising public and private transport. Central Government aims to end the manufacture of internal combustion engined two and four wheeled transport by specified dates (2030 proposed for 125cc PTWs). These wider changes will have a significant impact on how Wheels to Work programmes operate and the types of transport which will need to be used on the programmes going forward. W2WSW has continued to grow the loan programme during the period and are starting to cover a wider area, including areas within Cornwall and Somerset. This has enabled W2WSW to offer services to a wider geographical range of beneficiaries. It is the Charity’s ongoing aim to make the programme financially self-sustaining, so anticipated growth will work towards achieving long term security for Wheels to Work delivery in the South West. W2WSW also seeks to drive and exploit wider developments in two wheeled transport and policy towards personal transport as they apply to, or will inevitably affect Wheels to Work as a sector. This will include progressively decarbonising the fleet and exploring potential business opportunities which can bring income to the charity. During this period we began testing a number of zero emission PTW products to determine their suitability for W2WSW. ## **Financial review** ## **a. Going concern** These accounts have been prepared on a going concern basis. Throughout the period of account, the Charity’s reserves have conformed with the policy set out below, and at the date of signature of this Report the Trustees are confident that the Charity will be able to continue to operate for the foreseeable future. ## **General** During the period of account, the Charity, along with many businesses and organisations, were greatly impacted by the Covid-19 pandemic. However, with the support of Cornwall Council and Devon County Council in awarding contracts for the delivery of their Wheels to Work programmes we have been able to grow our activities in a sustained and profitable manner resulting in an operating surplus of £16,917 together with Grants and other income sources giving an overall surplus for the accounting period of £93,829 to be carried forward to the following year. Our current trading activity is continuing this trend and expanding on our programs with the Councils to deliver the benefit to the public and businesses. The Charity does not have any fund or subsidiary undertaking that is in deficit. ## **b. Reserves policy** The Charity’s policy on reserves is to maintain, in its monthly management accounts and its annual accounts, net assets sufficient to accommodate the liquidity required by all businesses in amounts varying from time to time, and also to provide for an orderly and solvent winding-down of the business should the necessity arise. ## **c. Financial performance** 8 **WHEELS 2 WORK SOUTH WEST** **(A Charitable Incorporated Organisation)** ## **TRUSTEES’ REPORT (CONTINUED)** We would add the following notes on certain aspects: 1. The Statement of Financial Activities show incoming resources for the year of a revenue nature of £315,190, and outgoing resources of a revenue nature of £221,361, making a net reserve of £93,829 . The total free unrestricted reserves at the period end stand at 93,829. 2. During the period of account we received £7,484 from HMRC in respect of the Furlough scheme. 3. Following the conversion from operating as a Community Interest Company (CIC) to Charitable Incorporated Organisation (CIO) the net assets of the CIC totalling £13,481 were transferred to the CIO. ## **d. Principal risks and uncertainties** The systems and procedures to manage major risks are covered by the Trustees by way of : - Trustees’ meetings - Ongoing reference to the existing Business plan - Organisational risk assessments - Financial monitoring - Ongoing review of health and safety issues Risks can be defined as follows: - Competition - a potential factor as we expand reach into West Cornwall, but no other direct competitors, or indirect competition elsewhere in the region. - Loss of funding. - Supply chain issues and availability of new products. - Changes in various aspects of legislation and compliance laws, including transport, employment and business law. This includes road safety laws and access to training. - Existing and new staff resourcing including finding new staff with specific skill sets. - Cost of Living - for both business and clients. - Data security (digital and physical). - Effects on public policy and public opinion, for example, attitudes to two wheeled transport and users. ## **Structure, governance and management** ## **a. Constitution** The Charity is registered at Companies House as a Charitable Incorporated Organisation and is constituted under a Constitution dated 27th April 2021 with Articles of Association adopted on 16th April 2021. It is also registered with the Charity Commission as a Charity under number 1194170. The Charity’s objects (‘Objects’) are specifically restricted to the following: 1. The advancement of education of those who are restricted due to lack of personal transport through the provision of alternative transport to enable them to access training and educational courses they would otherwise be unable to access. 2. The prevention or relief of unemployment by those who are restricted due to lack of personal transport, the provision of alternative transport to enable them to access training and educational courses they would otherwise be unable to access.’ 9 ## **WHEELS 2 WORK SOUTH WEST** ## **(A Charitable Incorporated Organisation)** ## **TRUSTEES’ REPORT (CONTINUED)** ## **b. Methods of appointment or election of Trustees** (1) Apart from the first charity trustees, every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees. (2) In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. The maximum number of charity trustees is 12 (twelve). The charity trustees may not appoint any charity trustee if as a result the number of charity trustees would exceed the maximum Each trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. Policies and procedures for the induction and training of trustees is under development. However, the trustees make available to each new charity trustee, on or before his or her first appointment: (a) a copy of the current version of this constitution; and (b) a copy of the CIO’s latest Trustees’ Annual Report and statement of accounts. Eligibility for trusteeship (a) Every charity trustee must be a natural person. (b) No individual may be appointed as a charity trustee of the CIO: - if he or she is under the age of 16 years; or - if he or she would automatically cease to hold office under the provisions of clause - [12(1)(e)] of the constitution. (c) No one is entitled to act as a charity trustee whether on appointment or on any re-appointment until he or she has expressly acknowledged, in whatever way the charity trustees decide, his or her acceptance of the office of charity trustee. ## **Statement of Trustees' responsibilities** The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to: ∙ select suitable accounting policies and then apply them consistently; ∙ observe the methods and principles of the Charities SORP (FRS 102); - make judgments and accounting estimates that are reasonable and prudent; 10 **(A Charitable Incorporated Organisation)** ## **WHEELS 2 WORK SOUTH WEST** ## **TRUSTEES’ REPORT (CONTINUED)** - state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees manage the affairs of W2WSW and direct the executive management team, plus set the strategic direction for the company. They: - Monitor and evaluate the progress being made towards meeting the company’s objectives and targets set out in the Business Plan. - Decide on development projects. - Review project developments to ensure they achieve a good standard and results for the charity. - Ensure that equal opportunities and environmental sustainability are fully reflected at all levels of the charity. The Trustees direct the overall business of W2WSW, regularly meeting to determine the policy and activities of the CIO. This includes The day to day activities and business of W2WSW is delivered by a management team headed by the CEO, who in turn reports to the Trustees. Approved by order of the members of the board of Trustees on 30/01/2023 _________________________________________________ and signed on their behalf by: **A McIntyre** (Chair of Trustees) 11 WHEELS 2 WORK SOUTH WEST CIO {A charitable Incorporated Organi5ation) FOR THE PERIOD ENDING 31 MARCH 2022 Independent examlnerfs report to the Trustees of Wheels 2 Work South West cio l*he charltVI I report to the Charity TTUStees on my examlnatlon of the account5 of the Charity for the perlod ended 31 March 2022. Re5ponslbllltles and ba515 of report A5 the Trustees of the Charlty land its members for the purposes of Company lawl you are responslble forthe preparation of the accounts In accordance wlth the requlrements of the Companlès Act 20061.the 2006 Act"). Having sat15fled myself that the accounts of the Charlty are not requlred to be audlted under Part 16 of the 2006 Act and are ellglble for independent examlnatlon, I report In respect of my examination of ihe Charl￿S accounts carried out under settlon 145 of the Charities Act 20111"the 2011 Act"). In carrylng out my examination I have followed the directlons glven by the CharStles Commlsslon under section 1451511bl of the 2011 Act. Independént examSnerfs statement I have cornpleted my examinatlon. I conflrm that no matters have come to my attentlon In connectlon with the examlnatlon glvlng me cause to belleve.. l. Acccuntln8 records were not kept In respect of the Charlty as requlred by sectlon 386 of the 2006 Art; or 2. The accounts do not accord wlth those recgTds,' or 3. The accounts do not comply with the accountlng iequlrements of sectlon 396 of the 2006 Act other than any requlrement that the accounts give a 'true' and'folr, vlew whlch is not a matter consldered 5 part of an independent examlnatlon,. or 4. The accounts have not been prepared In accordance wlth the mèthods and prlnciples of the statement of Recommended Practice for accountlng and reporting by charltles lapplicable to charltles preparing thelr accounts in accordance with the Finan¢lal Reportlng Standard applScable in the UK and Republlc of Ireland (FR5 10211, I have no ¢oncems and have come across no other matters In connectlon wlth the examlnatlon to which attention should be drawn in thls report In order to enable a proper understanding of thè accounts to be reached. Thls report Is made solely to the Charlty'9 Trustees, as a body, irb actordance wSth Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters l am requlred to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permStted by law, I do not accept or a55ume responslbllity to anyone other than the Charity and the CharltVs Trustee5 as a body, for rny work or for thi5 report. Slgned-. Dated: JoiK4 X2 Geraldlne Coates GeraldSne Coates Accounting Robson House Chapel Street Honiton EX14 IEU Charity Name **WHEELS 2 WORK SOUTH WEST** Charity No (if any) **1194170** Annual accounts for the period Period start date **1/5/2021 To** Period end date **31/3/2022** ## **Section A Statement of financial activities** ||Charity Name**WHEELS 2 WORK SOUTH WEST**|Charity Name**WHEELS 2 WORK SOUTH WEST**|Charity Name**WHEELS 2 WORK SOUTH WEST**|Charity No (if
any)|**1194170**|| |---|---|---|---|---|---|---| ||Annual accounts for the period|||||| ||Period start date|**1/5/2021**|**To**|Period end date|**31/3/2022**|| ||**atement of financial activities**|||||| |**Recommended categories by activity**
**Incoming resources (Note 3)**
**Income and endowments from:**|Guidance Notes|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05||||| |Donations and legacies
Charitable activities
Other trading activities
Investments
Separate material item of income
Other|S01
S02
S03
S04
S05
S06|-
73,182-|-
--|-
--|-
73,182-|-
--| |||-
238,278-|-
--|-
--|-
238,278-|-
--| |||-
3,730-|-
--|-
--|-
3,730-|-
--| |||-
--|-
--||-
--|-
--| |||-
--|-
--|-
--|-
--|-
--| |||-
--|-
--|-
--|-
--|-
--| |**_Total_**
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
Charitable activities
Separate material item of expense
Other
**_Total_**
**Net income/(expenditure) before inv**
**(losses)**
Net gains/(losses) on investments
**Net income/(expenditure)**
**Extraordinary items**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for th
Other gains/(losses)
**_Net movement in funds_**
**_Reconciliation of funds:_**
Total funds brought forward
**_Total funds carried forward_**|S07
S08
S09
S10
S11
S12
**estment gains/**
S13
S14
S15
S16
S17
e charity’s own use
S18
S19
S20
S21
S22|-
315,190-|-
--|-
--|-
315,190-|-
--| |||||||| |||-
--|-
--|-
--|-
--|-
--| |||-
221,361-|-
--|-
--|-
221,361-|-
--| |||-
--|-
--|-
--|-
--|-
--| |||-
--|-
--|-
--|-
--|-
--| |||-
221,361-|-
--|-
--|-
221,361-|-
--| |||||||| |||-
93,829-|-
--|-
--|-
93,829-|-
--| |||-
--|-
--|-
--|-
--|-
--| |||-
93,829-|-
--|-
--|-
93,829-|-
--| |||-
--|-
--|-
--|-
--|-
--| |||-
--|-
--|-
--|-
--|-
--| |||||||| |||-
--|-
--|-
--|-
--|-
--| |||-
--|-
--|-
--|-
--|-
--| |||-
93,829-|-
--|-
--|-
93,829-|-
--| |||||||| |||-
--|-
--|-
--|-
--|-
--| |||-
93,829-|-
--|-
--|-
93,829-|-
--| Total funds brought forward _**Total funds carried forward**_ 1 CC17a (Excel) 31/01/2023 1 ## **Section B Balance sheet** ## |Guida
**Fixed assets**|Guida
**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| |---|---|---|---|---|---|---| |**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**|B01
B02
B03
B04|-
--|-
--|-
--|-
--|-
--| |||-
15,816-|-
--|-
--|-
15,816-|-
--| |||-
--|-
--|-
--|-
--|-
--| |||-
--|-
--|-
--|-
--|-
--| |**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within one**
**year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after one**
**year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**|B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|-
15,816-|-
--|-
--|-
15,816-|-
--| |||||||| |||-
--|-
--|-
--|-
--|-
--| |||-
29,532-|-
--|-
--|-
29,532-|-
--| |||-
--|-
--|-
--|-
--|-
--| |||-
194,954-|-
--|-
--|-
194,954-|-
--| |||-
224,486-|-
--|-
--|-
224,486-|-
--| |||||||| |||-
146,473-|-
--|-
--|-
146,473-|-
--| |||||||| |||-
78,013-|-
--|-
--|-
78,013-|-
--| |||||||| |||-
93,829-|-
--|**-**
**--**|-
93,829-|-
--| |||||||| |||-
--|-
--|-
--|-
--|-
--| |||-
--|-
--|-
--|-
--|-
--| |||||||| |||-
93,829-|-
--|-
--|-
93,829-|-
--| |||||||| |||-
--|||-
--
-
--
-
93,829-
-
--|-
--| ||||-
--|-
--||-
--| |||-
93,829-||||-
--| |||||||| |||-
93,829-|-
--|-
--|-
93,829-|-
--| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||ANTHONY JAMES MCINTYRE||**30/01/2023**| |||||CRAIG ANDREW CAREY
CLINCH||**30/01/2023**| |||||||| |||||| |---|---|---|---|---| |||||Date of| |||Signature|Print Name|approval| |||||dd/mm/yyyy| ||||ANTHONY JAMES MCINTYRE|**30/01/2023**| ||||CRAIG ANDREW CAREY
CLINCH|**30/01/2023**| |||||| Signed by one or two trustees on behalf of all the trustees CC17a (Excel) 31/01/2023 2 **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 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS • and with* 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* Wheels 2 Work South West meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. * -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 conclusion that the charity is a going concern; The directors confirm that, having considered their expectations and intentions for the next twelve months, and the availability of working capital, the Charity is a going concern. Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.2 Yes* **n/a** * -Tick as appropriate No* **n/a** CC17a (Excel) 31/01/2023 3 ## _**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 FRS 102 SORP.**_ ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* **n/a** * -Tick as appropriate No* **n/a** ## _**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 FRS 102 SORP). Yes* **n/a** * -Tick as appropriate No* **n/a** _**Please disclose:**_ ## _**(i) the nature of the prior period error;**_ CC17a (Excel) 31/01/2023 4 _**(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.**_ CC17a (Excel) 31/01/2023 5 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change in accounting policy** ## _**Reconcilation 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** _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** CC17a (Excel) 31/01/2023 6 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** ## **2.2 INCOME** |**Note 2 Accounting policies**
**2.2 INCOME**||||| |---|---|---|---|---| |_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or_
_additional policy has been adopted then this is detailed in the box below._||||| |**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
·the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
·the monetary value can be measured with sufficient reliability.
**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.||||| |||**√**||| ||
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|||| |||||**√**| CC17a (Excel) 31/01/2023 7 |**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.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade discounts
**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**
The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7
FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
**2.4 ASSETS**
**Tangible fixed assets for**
**use by charity**
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 9.2.
**Intangible fixed assets**
The charity has intangible fixed assets, that is, non-monetary assets that do not have physical
substance but are identifiable and are controlled by the charity through custody or legal rights.
The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
**Heritage assets**
The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,
technological, geophysical or environmental qualities that are held and maintained principally for
their contribution to knowledge and culture. The depreciation rates and methods used as
disclosed in note 9.6.1.4.
They are valued at cost.|
|
|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|||| |||**£250**||||| |||||||| |||||**√**||| ||||Yes
No
N/a|||| |||||||**√**| ||||Yes
No
N/a|||| |||||||**√**| ||||Yes
No
N/a|||| |||||||**√**| ||||Yes
No
N/a|||| |||||||**√**| |||||||| CC17a (Excel) 31/01/2023 8 |**Investments**|Fixed asset investments in quoted shares, traded bonds and similar investments are valued at|||||||| |---|---|---|---|---|---|---|---|---| ||initially at cost and subsequently at fair value (their market value) at the year end. The same||Yes||No||N/a|| ||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||Yes||No||N/a|| ||date of less than 1 year are treated as current asset investments||||||**√**|| |**Stocks and work in progress**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable
value.||Yes||No||N/a
**√**|| ||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.||Yes||No||N/a
**√**|| ||||Yes||No||N/a|| ||Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.||||||**√**|| |**Debtors**|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.||Yes
**√**||No||N/a|| ||The charity has has investments which it holds for resale or pending their sale and cash and cash||Yes||No||N/a|| |**Current asset investments**|equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents
with a maturity date of less than one year held for investment purposes rather than to meet short term cash
commitments as they fall due.||||||**√**|| ||||Yes||No||N/a|| ||They are valued at fair value except where they qualify as basic financial instruments.||||||**√**|| |||||||||| **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** CC17a (Excel) 31/01/2023 9 **Section C Notes to the accounts (cont)** |**Note 3**
**Donations and**
**legacies:**|**Analysis of income**
**Analysis**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Analysis of income**
**Analysis**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Analysis of income**
**Analysis**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Analysis of income**
**Analysis**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Analysis of income**
**Analysis**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Analysis of income**
**Analysis**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---|---|---|---| ||
Donations and gifts|-
--|-
--|-
--|-
--|-
--| ||Gift Aid|-
--|-
--|-
--|-
--|-
--| ||Legacies|-
--|-
--|-
--|-
--|-
--| ||General grants provided by government/other
charities|-
59,585-|-
--|-
--|-
59,585-|-
--| ||Membership subscriptions and sponsorships which
are in substance donations|
-
--|-
--|-
--|-
--|| ||Donated goods, facilities and services|-
--|-
--|-
--|-
--|-
--| ||Other|-
13,597-|-
--|-
--|-
13,597-|| ||**Total**|-
73,182-|-
--|-
--|-
73,182-|-
--| |||||||| |**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Other:**
**TOTAL INCOM**
**Other informatio**|Deliverence of programs for subsidised powered
two wheel bikes and electric bikes|-
238,278-|-
--|-
--|-
238,278-|-
--| |||-
--|-
--|-
--|-
--|-
--| |||-
--|-
--|-
--|-
--|-
--| ||Other|-
--|-
--|-
--|-
--|-
--| ||**Total**|-
238,278-|-
--|-
--|-
238,278-|-
--| |||||||| ||Insurance claims|-
3,730-|-
--|-
--|-
3,730-|-
--| |||-
--|-
--|-
--|-
--|-
--| |||-
--|-
--|-
--|-
--|-
--| ||Other|-
--|-
--|-
--|-
--|-
--| ||**Total**|-
3,730-|-
--|-
--|-
3,730-|-
--| |||||||| ||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:**|-
--|-
--|-
--|-
--|-
--| |||||||| |||-
315,190-|-
--|-
--|-
315,190-|-
--| |||||||| |**All income in the**
**provide descript**|**prior year was unrestricted except for: (please**
**ion and amounts)**|||||| |||||||| CC17a (Excel) 31/01/2023 10 **Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Where any endowment fund is converted into income in the prior period, please give the reason for the conversion. Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)** CC17a (Excel) 31/01/2023 11 **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**
**£**| |---|---|---|---| ||Devon County Council||-
52,020-| ||North Devon Kickstart program||-
7,565-| ||||-
--| ||||-
--| |**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**||-
59,585-| ||||**Last year**
**£**| ||||-
--| ||||-
--| ||||-
--| ||||-
--| ||**Total** -
--
**This year**
**Last year**||-
--| ||||| ||**This year**
**Last year**||| ||||| CC17a (Excel) 31/01/2023 12 **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**|| |**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.**|||| ||||| ||||| ||||| CC17a (Excel) 31/01/2023 13 |**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)**|**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)**|**Section C Notes to the accounts (cont)**| |---|---|---|---|---|---|---|---|---| |**Note 6 Analysis of expenditure**
**This year**
**Last year**
**Analysis**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Expenditure on raising funds:**
**£**
**£**||||||||| |Incurred seeking donations|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |Incurred seeking legacies|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |Incurred seeking grants|-
--|-
--|-
--|-
--||||-
--| |Operating membership schemes and social
lotteries|
-
--|-
--|-
--|-
--||||-
--| |Staging fundraising events|-
--|-
--|-
--|-
--||||-
--| |Fudraising agents|-
--|-
--|-
--|-
--||||-
--| |Operating charity shops|-
--|-
--|-
--|-
--||||-
--| |Operating a trading company undertaking
non-charitable trading activity|-
--|-
--|-
--|-
--||||-
--| |Advertising, marketing, direct mail and
publicity|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |Start up costs incurred in generating new
source of future income|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |Database development costs|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |Other trading activities|-
--|-
--|-
--|-
--||||-
--| |Investment management costs:|-
--|-
--|-
--|-
--||||-
--| |Portfolio management costs|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |Cost of obtaining investment advice|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |Investment administration costs|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |Intellectual property licencing costs|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |Rent collection, property repairs and
maintenance charges|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |**Total expenditure on raising funds**
**Expenditure on charitable activities:**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |||||||||| |Direct costs for delivery of programs|-
91,484-|-
--|-
--|-
91,484-|-
--|-
--|-
--|-
--| |Operating costs for delivery of programs|-
129,877-|-
--|-
--|-
129,877-|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |**Total expenditure on charitable**
**activities**
**Separate material item of expense**|-
221,361-|-
--|-
--|-
221,361-|-
--|-
--|-
--|-
--| |||||||||| ||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |**Total**
**Other**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |||||||||| ||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |**Total other expenditure**
**TOTAL EXPENDITURE**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| ||-
221,361-|-
--|-
--|-
221,361-|-
--|-
--|-
--|-
--| |||||||||| CC17a (Excel) 31/01/2023 14 ## **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**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Devon County Council program|-
67,274-|-
--|-
--|-
67,274-|-
--|-
--|-
--|-
--| |Cornwall County Council program|-
154,087-|-
--|-
--|-
154,087-|-
--|-
--|-
--|-
--| |Other|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |**Total**|-
221,361-|-
--|-
--|-
221,361-|-
--|-
--|-
--|-
--| |||||||||| CC17a (Excel) 31/01/2023 15 **Section C Notes to the accounts (cont)** ## **Note 7 Extraordinary items** ## _**Please explain the nature of each extraordinary item occurring in the period.**_ |**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-
--|-
--| ||||| |||-
--|-
--| |||-
--|-
--| |||-
--|-
--| ||||| |||-
--|-
--| |**Total extrordinary items**||-
--|-
--| ||||| CC17a (Excel) 31/01/2023 16 **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 discose 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**|-|--|-|--| CC17a (Excel) 31/01/2023 17 **Note 9 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ ## **This year** |**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.**_ CC17a (Excel) 31/01/2023 18 **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**_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 audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**
**independent examiner**|**This year**
**£**|**Last year**
**£**| ||-
750-|-
--| ||-
--|-
--| ||-
--|-
--| ||-
830-|-
--| CC17a (Excel) 31/01/2023 19 **Section C Notes to the accounts (cont)** ## **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_ ## **11.1 Staff Costs** |**11.1 Staff Costs**||||| |---|---|---|---|---| |||**This year**||**Last year**| |||**£**||**£**| |**Salaries and wages**|-|69,290-|-|--| |**Social security costs**|-|5,272-|-|--| |**Pension costs (defined contribution scheme)**|-|1,232-||| |**Other employee benefits**|-|--|-|--| |**Total staff costs**|-|75,794-|-|--| |**This year:**||||| |**Please provide details of expenditure on staff working for the charity**||none||| |**whose contracts are with and are paid by a related party**||||| |**Last year:**||||| |**Please provide details of expenditure on staff working for the charity**||none||| |**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**|**No**|**employee received**|**remuneration**|**remuneration**| |---|---|---|---|---|---| ||**costs) for the reporting period of more than £60,000**|**amounting to more than**|||**£60,000 in the year**| ||||||| ||**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**|-|--|-|--| ||||||| ||||||| ||||**This year**||**Last year**| ||||**£**||**£**| ||**Please provide the total amount paid to key management personnel**|-|36,718-|-|--| ||**(includes trustees and senior management) for their services to the**||||| ||**charity. For specific amounts paid to trustees, see Note 28.**||||| CC17a (Excel) 31/01/2023 20 |**11.2 Average head count in the year**||||**This year**
**Number**|||**Last year**
**Number**|| |---|---|---|---|---|---|---|---|---| |**The parts of the charity in which the**|**Fundraising**||-||--|-||--| |**employees work**|**Charitable Activities**||-||6-|-||--| ||**Governance**||-||--|-||--| ||**Other**||-||--|-||--| |||**Total**|-||6-|-||--| |**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**|**Last year**
**Number**| |---|---|---|---| ||**Fundraising**|-
--|-
--| ||**Charitable Activities**|-
6-|-
--| ||**Governance**|-
--|-
--| ||**Other**|-
--|-
--| ||**Total**|-
6-|-
--| |**11.3 Ex-gratia payments to employees and ot**
**_Please complete if an ex-gratia payment is m_**
**Please explain the nature of the payment**
**Please state the legal authority or reason for**
**making the payment**
**Please state the amount of the payment (or v**
**to an asset)**
**11.4 Redundancy payments**
**_Please complete if any redundancy or termin_**
**Total amount of payment**
**The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the bala**|**hers (excluding trustees)**
**_ade._**||| ||**This year**|None|| ||**Last year**||| ||||| ||
**This year**|N/a|| ||**Last year**||| ||**This year**
**Last year**
**£**
**£**
**alue of any waiver of a right**
-
--
-
--
**_ation payment is made in the period._**
**This year**
**Last year**
**£**
**£**
-
--
-
--
**This year**
**Last year**
**£**
**£**
**nce sheet date**
-
--
-
--||| |||**This year**|**Last year**| |||**£**
-
--|**£**
-
--| |||**This year**|**Last year**| |||**£**
-
--|**£**
-
--| ||||| ||||| ||||| |||**This year**|**Last year**| |||**£**
-
--|**£**
-
--| ||||| CC17a (Excel) 31/01/2023 21 **Please state the accounting policy for any redundancy or termination payments** CC17a (Excel) 31/01/2023 22 **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.**_ |||**This year**|||**Last year**|| |---|---|---|---|---|---|---| |||**£**|||**£**|| |**Amount of contributions recognised in the SOFA as an expense**|-||1,232-|-||--| **Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.** _**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**|**This is a defined benefit plan with NEST and is a workplace scheme with employer**| |---|---| |**accounted for as a defined contribution**|**and employee contributions**| |**plan, it is a defined benefit plan.**|| |**Please provide such information as is**|| |**available about the plan's surplus or deficit**|| |**and the implications, if any, for the reporting**|| |**charity for this year and last year, if different**|| _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details** **Provide an explanation of how any liability arising from an agreement with a multiemployer plan to fund a deficit has been determined. If this is different for last year, provide details** CC17a (Excel) 31/01/2023 23 **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:** ## _**N/A**_ ## **13.1 Analysis of grants paid (included in cost of charitable activities)** |||**Analysis**|**Grants**|**to institutions**|||**Grants to 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** ||**13.2 Grants made to institutions**|||||| |---|---|---|---|---|---|---| ||||||**_Please provide_**|| ||||||**_details of charity's_**|| ||**_My charity has made grants to particular institutions that are material in the context of_**|||**_N/A_**|**_URL._**|| ||**_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:** ||**Last year:**|**Last year:**|**Last year:**|**Last year:**|**Last year:**|||||| |---|---|---|---|---|---|---|---|---|---|---| ||**13.3 Analysis of grants paid (included in cost of charitable activities)**|||||||||| ||**Analysis**|**Grants to institutions**|||**Grants to individuals**||**Support costs**||**Total**|| ||||||||**£**||**£**|| ||Activity or project 1|-|--|-|--|-|--|**-**||**--**| ||Activity or project 2|-|--|-|--|-|--|**-**||**--**| ||Activity or project 3|-|--|-|--|-|--|**-**||**--**| CC17a (Excel) 31/01/2023 24 ||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** |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._**|||
**_Yes_**|**_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_**||||**-**
**--**| |||||-
--| |||||-
--| CC17a (Excel) 31/01/2023 25 **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 *|-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
19,250-|-
1,813-|-
21,063-| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| |At end of the year
**14.2 Depreciation and impairments**
****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
**14.4 Impairment**
**_This year: Please provide a description of the event_**
**_recognition or reversal of an impairment loss._**
**_Last year: Please provide a description of the event_**
**_recognition or reversal of an impairment loss._**
**14.5 Revaluation**
**_If an accounting policy of revaluation is adopted, ple_**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied and significant assumptions_**|-
--|-
--|-
19,250-|-
1,813-|-
21,063-| ||||||| ||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB| ||||25%|25%|| ||||||| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
4,813-|-
434-|-
5,247-| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
4,813-|-
434-|-
5,247-| ||||||| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
14,437-|-
1,379-|-
15,816-| ||**_s and circumstances that led to the_**
**_s and circumstances that led to the_**
**_ase provide:_**||||| ||||||| ||||||| ||||||| |||||**This year**
**Last year**|| ||||||| ||||||| ||||||| CC17a (Excel) 31/01/2023 26 _**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._ CC17a (Excel) 31/01/2023 27 **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** |**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 impairments**
****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|-
--|-
--|-
--|-
--|| ||

SL or RB
SL or RB
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance ("RB")
||||| ||-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|| ||||||| ||-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|| ||**_licy for intangible fixed assets including:_**
**_n rates_**
**_capital_**
**_events and circumstances that_**
**_f an impairment loss._**||||| ## **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:** CC17a (Excel) 31/01/2023 28 ## _**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._ CC17a (Excel) 31/01/2023 29 **Section C Notes to the accounts (cont)** ## **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_ ## **16.1 General disclosures for all charities holding heritage assets** **This year Last year** **(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.** ## **16.2 Cost or valuation** ||**olding heritage assets**|**olding heritage assets**|**olding heritage assets**|||| |---|---|---|---|---|---|---| ||**This year**|||**Last year**||| |||||||| |||||||| |||||||| ||**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")| |||||||| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| |||||||| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| |||||||| CC17a (Excel) 31/01/2023 30 ## **16.5 Impairment** ## **This year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **Last year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **16.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_ **This year Last year** ## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation** |||**At valuation**|**At cost Group B**|**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**|**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||-|--|-|--|-||--| |**16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**||||||||| ||**This year**||||**Last year**|||| |**(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.**||||||||| CC17a (Excel) 31/01/2023 31 **(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** |**(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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**--**|| |||||||| CC17a (Excel) 31/01/2023 32 **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)**|-|||||--|| ||||||||| CC17a (Excel) 31/01/2023 33 ## **17.3 If your charity holds investment properties, please complete the following note:** |**(i) Explain the methods and significant assumptions i**
**the fair value of investment property held by the charity**
**(ii) Name or independent valuer, if applicable, and rele**
**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**|**This year**
**Last year**
**n determining**

**vant**
**realise**
**disposal**
**se,**
**for repairs,**
**investments, if applicable, agreeing with the balance sheet.**
**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**n determining**

**vant**
**realise**
**disposal**
**se,**
**for repairs,**
**investments, if applicable, agreeing with the balance sheet.**
**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**n determining**

**vant**
**realise**
**disposal**
**se,**
**for repairs,**
**investments, if applicable, agreeing with the balance sheet.**
**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**n determining**

**vant**
**realise**
**disposal**
**se,**
**for repairs,**
**investments, if applicable, agreeing with the balance sheet.**
**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**n determining**

**vant**
**realise**
**disposal**
**se,**
**for repairs,**
**investments, if applicable, agreeing with the balance sheet.**
**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**n determining**

**vant**
**realise**
**disposal**
**se,**
**for repairs,**
**investments, if applicable, agreeing with the balance sheet.**
**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--| |---|---|---|---|---|---|---| |||**This year**|**Las**|**t year**||| |||**£**||**£**||| |||-
--|-|--||| |||-
--|-|--||| |||-
--|-|--||| |||-
--|-|--||| |||-
--|-|--||| |**Total**
**17.5 Guarantees**
**Please provide details and amount of any guarantee m**
**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**|**ade 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**||| |||||||| CC17a (Excel) 31/01/2023 34 |**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**
**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.**||| |---|---|---| |||| |||| |||| |||| ||**This year**|**Last year**| |||| |||| |||| CC17a (Excel) 31/01/2023 35 **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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--| ||-
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--| ||-
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--| ||**-**
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**--**| |**Total this year**
**_Total previous year_**|-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||||||| |||**This year**||**Last year**|| |||**£**||**£**|| CC17a (Excel) 31/01/2023 36 **18.2 Please specify the carrying amount of any stocks pledged as security for liabilities** CC17a (Excel) 31/01/2023 37 **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any debtors or_**
**_prepayments._**||| |---|---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**|**This year**
**£**|**Last year**
**£**| ||-
--|-
--| ||-
29,532-|-
--| ||-
--|-
--| |**Other debtors**
**Total**|-
29,532-|-
--| |||| ## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**||| |---|---|---| |**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| ||-
--|-
--| ||-
--|-
--| ||-
--|-
--| ||-
--|-
--| ||-
--|-
--| CC17a (Excel) 31/01/2023 38 **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 more**|||| ||||**one year**||||**than one**||**year**| ||||**This year**||**Last year**||**This year**||**Last year**| ||||**£**||**£**||**£**||**£**| |**Accruals for grants payable**||-|--|-|--|-|--|-|--| |**Bank loans and overdrafts**||-|--|-|--|-|--|-|--| |**Trade creditors**||-|28,226-|-|--|-|--|-|--| |**Payments received on account for contracts or**|||||||||| |**performance-related grants**||-|102,284-|-|--|-|--|-|--| |**Accruals and deferred income**||-|6,674-|-|--|-|--|-|--| |**Taxation and social security**||-|9,289-|-|--|-|--|-|--| |**Other creditors**||-|--|-|--|-|--|-|--| ||**Total**|-|146,473-|-|--|-|--|-|--| ## **20.2 Deferred income** _**Please complete this note if the charity has deferred income.**_ ||**This year**||**Last year**|**Last year**|**Last 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**||-|--|-|--| CC17a (Excel) 31/01/2023 39 **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 current perio**
**Unused amounts reversed during the period**|
**d**|**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**|| ||||| ||||| ||||| CC17a (Excel) 31/01/2023 40 **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**| |---|---|---| |||| |||| |||| CC17a (Excel) 31/01/2023 41 **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. Please**|**Estimate of financial effect**| ||**describe any security provided in connection to the**|| ||**liability.**|| |||| |||| |||| |||| ||**Last year**|| |---|---|---| ||**Description of item including its legal nature. Please**|**Estimate of financial effect**| ||**describe any security provided in connection to the**|| ||**liability.**|| |||| |||| |||| |||| ## **23.2 Contingent assets** **Where the charity has contingent assets, please complete the following section when their existence is probable** **This year** ||**This year**||| |---|---|---|---| |||**Description of item**|**Estimate of financial effect**| ||||| ||||| ||||| ||||| ||**Last year**||| |||**Description of item**|**Estimate of financial effect**| ||||| ||||| ||||| ||||| CC17a (Excel) 31/01/2023 42 **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:** |**Please provide the following information where practicable:**||| |---|---|---| |**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**|**This year**|**Last year**| |||| |||| CC17a (Excel) 31/01/2023 43 **Section C Notes to the accounts (cont)** |**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**
**£**| ||-
--|-
--| ||-
--|-
--| ||-
194,954-|-
--| ||-
--|-
--| |**Total**|-
194,954-|-
--| CC17a (Excel) 31/01/2023 44 **Section C Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** **This year Last year 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.** CC17a (Excel) 31/01/2023 45 **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** **This year Last year** **Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made** CC17a (Excel) 31/01/2023 46 **Section C Notes to the accounts (cont)** **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**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|||-
--|-
315,190-|-
221,361-|-
--|-
--|-
93,829-| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| |**_Other funds_**|**N/a**|**N/a**|-
--|-
--|-
--|-
--|-
--|-
--| |**Total Funds**|||-
--|-
315,190-|-
221,361-|-
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93,829-| |||||||||| CC17a (Excel) 31/01/2023 47 **Section C Notes to the accounts (cont)** **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**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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--| |||||||||| CC17a (Excel) 31/01/2023 48 **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** |**27.3 Transfers between funds**|**27.3 Transfers between funds**|**27.3 Transfers between funds**| |---|---|---| |**This year**||| ||**Reason for transfer and where endowment is converted to income, legal**
**power for its conversion**|**Amount**| |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**
**power for its conversion**|**Amount**| |Between unrestricted and
restricted funds||| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| |**27.4 Designated funds**
**This year**||| |**Planned use**|**Purpose of the designation**|**Amount**| |||| |||| |||| |||| |||| |||| |**Last year**||| |**Planned use**|**Purpose of the designation**|**Amount**| |||| |||| |||| |||| |||| |||| CC17a (Excel) 31/01/2023 49 **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** ## **This year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **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**||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||**Name**|**of**|**trustee**|**Legal authority (eg order,**
**governing document)**||**Remuneration**||**Pension**
**contribution**|**Redundancy**
**(including loss**
**of office)/ex**|||**Other**||**TOTAL**| |||||||||||**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.**_ ## **Last year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |||||||||**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**| ||**Name**|**of**|**trustee**|**Legal authority (eg order,**
**governing document)**||||**contribution**|**(including loss**
**of office)/ex**
**gratia**|||||| |||||||**£**||**£**||||**£**||**£**| ||||||||||||||**-**|**--**| ||||||-|--|-|--|-|--|-|--||| ||||||||||||||**-**|**--**| ||||||-|--|-|--|-|--|-|--||| ||||||||||||||**-**|**--**| ||||||-|--|-|--|-|--|-|--||| ||||||||||||||**-**|**--**| ||||||-|--|-|--|-|--|-|--||| CC17a (Excel) 31/01/2023 50 _**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.**_ ## **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** ||**This year**|**This year**|**This year**|**This 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.**_ CC17a (Excel) 31/01/2023 51 ## **Last year** **There have been no related party transactions in the reporting period (True or False)** |**Name of the trustee or**
**related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts at**
**period 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.**_ CC17a (Excel) 31/01/2023 52 ## **Section C Notes to the accounts (cont)** ## **Note 29 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** CC17a (Excel) 31/01/2023 53 WHEELS 2 WORK SOUTH WEST CIO {A charitable Incorporated Organi5ation) FOR THE PERIOD ENDING 31 MARCH 2022 Independent examlnerfs report to the Trustees of Wheels 2 Work South West cio l*he charltVI I report to the Charity TTUStees on my examlnatlon of the account5 of the Charity for the perlod ended 31 March 2022. Re5ponslbllltles and ba515 of report A5 the Trustees of the Charlty land its members for the purposes of Company lawl you are responslble forthe preparation of the accounts In accordance wlth the requlrements of the Companlès Act 20061.the 2006 Act"). Having sat15fled myself that the accounts of the Charlty are not requlred to be audlted under Part 16 of the 2006 Act and are ellglble for independent examlnatlon, I report In respect of my examination of ihe Charl￿S accounts carried out under settlon 145 of the Charities Act 20111"the 2011 Act"). In carrylng out my examination I have followed the directlons glven by the CharStles Commlsslon under section 1451511bl of the 2011 Act. Independént examSnerfs statement I have cornpleted my examinatlon. I conflrm that no matters have come to my attentlon In connectlon with the examlnatlon glvlng me cause to belleve.. l. Acccuntln8 records were not kept In respect of the Charlty as requlred by sectlon 386 of the 2006 Art; or 2. The accounts do not accord wlth those recgTds,' or 3. The accounts do not comply with the accountlng iequlrements of sectlon 396 of the 2006 Act other than any requlrement that the accounts give a 'true' and'folr, vlew whlch is not a matter consldered 5 part of an independent examlnatlon,. or 4. The accounts have not been prepared In accordance wlth the mèthods and prlnciples of the statement of Recommended Practice for accountlng and reporting by charltles lapplicable to charltles preparing thelr accounts in accordance with the Finan¢lal Reportlng Standard applScable in the UK and Republlc of Ireland (FR5 10211, I have no ¢oncems and have come across no other matters In connectlon wlth the examlnatlon to which attention should be drawn in thls report In order to enable a proper understanding of thè accounts to be reached. Thls report Is made solely to the Charlty'9 Trustees, as a body, irb actordance wSth Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters l am requlred to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permStted by law, I do not accept or a55ume responslbllity to anyone other than the Charity and the CharltVs Trustee5 as a body, for rny work or for thi5 report. Slgned-. Dated: JoiK4 X2 Geraldlne Coates GeraldSne Coates Accounting Robson House Chapel Street Honiton EX14 IEU