||**GamLEARN**|**GamLEARN**|**GamLEARN**|Charity No (if
any)|
1195032|**CC17a**|
|---|---|---|---|---|---|---|
||Annualaccountsforthe period||||||
||Period start date|01/07/2021|**To**|Period end
date|31/12/2022||
||||||||
|**Section A**|**Statement of**|**financial activities**|||||
|**Recommended**
**categories by activity**
**Details of own**
**analysis**
Note
**Incoming resources (Note 3)**
**Incoming resources from**
**generated funds**
Voluntary income
S01
Activities for generating funds
S02
Investment income
S03
**Incoming resources from**
**charitable activities**
S04
**Other incoming resources**
S05
S06
**Resources expended (Notes 4-8)**
**Costs of Generating Funds**
Costs of generating voluntary income
S07
Fundraising trading costs
S08
Investment management costs
S09
**Charitable activities**
S10
**Governance costs**
S11
**Other resources expended**
S12
S13
S14
S15
S16
S17
S18
S19
S20
S21
**_Total resources expended_**
**_Total incoming resources_**
**_Total funds carried forward_**
**Total funds brought forward**
**_Net movement in funds_**
**_Net incoming/(outgoing) resources before_**
**_transfers_**
Gains and losses on investment assets
Gains and losses on revaluation of fixed assets
for the charity’s own use
**Other recognised** **gains/(losses)**
**_Net incoming/(outgoing) resources before other_**
**_recognised gains/(losses)_**
**Gross transfers between funds**||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**period**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|||||
|||-|-|-|-|-|
|||152,462|-|-|152,462|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||152,462|-|-|152,462|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||137,895|-|-|137,895|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||137,895|-|-|137,895|-|
|||14,567|-|-|14,567|-|
|||-|-|-|-|-|
|||14,567|-|-|14,567|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||14,567|-|-|14,567|-|
|||-|-|-|-|-|
|||14,567|-|-|14,567|-|
1
|**Section B Balance sheet**|**Section B Balance sheet**|**Section B Balance sheet**|||||
|---|---|---|---|---|---|---|
|**Fixed assets**
**Tangible assets (Note 9)**
**Investments (Note 10)**
**_Total fixed assets_**
**Current assets**
**Stock and work in progress**
**Debtors (Note 11)**
**(Short term) investments**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 12)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after one**
**year (Note 12)**
**Provisions for liabilities and charges**
**_Net assets_**
**Funds of the Charity**
**Unrestricted funds**
**Restricted income funds (Note 13)**
**Endowment funds(Note 13)**
**_Total funds_**
Signed by a trustee on behalf of all the
trustees|Note
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**£**
F03|**Total this**
**period**
**Total last**
**year**
**£**
**£**
F04
F05||
|||829|-|-|829|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||829|-|-|829|-|
||||||||
|||-|-|-|-|-|
|||650|-|-|650|-|
|||-|-|-|-|-|
|||16,282|-|-|16,282|-|
|||16,932|-|-|16,932|-|
||||||||
|||3,194|-|-|3,194|-|
||||||||
|||13,738|-|-|13,738|-|
||||||||
|||14,567|-|**-**|14,567|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||14,567|-|-|14,567|-|
||||||||
|||14,567|||14,567|-|
|||-|||-|-|
||||-||-|-|
|||||-|-|-|
||||||||
|||14,567|-|-|14,567|-|
|||Signature||Date of
approval
Print Name|||
|||||Steven Watts||
21/09/2023|
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 on the basis of historic cost (except that investments are shown at market value) in accordance with:
- Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);
• and with* Accounting Standards; or ü Financial Reporting Standards for Smaller Enterprises (FRSSE);
- and with the Charities Act.
## **1.2 Change in basis of accounting**
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.
## **1.3 Changes to previous accounts**
No changes have been made to accounts for previous years.
3
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
## **INCOMING RESOURCES**
|**Recognition of incoming**|These are included in the Statement of Financial Activities (SoFA) when:|
|---|---|
|**resources**|• the charity becomes entitled to the resources;|
||• the trustees are virtually certain they will receive the resources; and|
||• the monetary value can be measured with sufficient reliability.|
|**Incoming resources with**|Where incoming resources have related expenditure (as with fundraising or contract income) the|
|**related expenditure**|incoming resources and related expenditure are reported gross in the SoFA.|
|**Grants and donations**|Grants and donations are only included in the SoFA when the charity has unconditional|
||entitlement to the resources.|
|**Tax reclaims on donations and**|Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to|
|**gifts**|which they relate.|
|**Contractual income and**|This is only included in the SoFA once the related goods or services have been delivered.|
|**performance related grants**||
|**Gifts in kind**|Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount
actually realised.|
||Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or|
||distributed by the charity.|
||Gifts in kind for use by the charity are included in the SoFA as incoming resources when|
||receivable.|
|**Donated services and facilities**|These are only included in incoming resources (with an equivalent amount in resources expended)|
||where the benefit to the charity is reasonably quantifiable, measurable and material_._The value|
||placed on these resources is the estimated value to the charity of the service or facility received.|
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.|
|**Investment income**|This is included in the accounts when receivable.|
|**Investment gains and losses**|This includes any gain or loss on the sale of investments and any gain or loss resulting from|
||revaluing investments to market value at the end of the year.|
|**EXPENDITURE AND LIABILITIES**||
|**Liability recognition**|Liabilities are recognised as soon as there is a legal or constructive obligation committing the|
||charity to pay out resources.|
|**Governance costs**|Include costs of the preparation and examination of statutory accounts, the costs of trustee|
||meetings and cost of any legal advice to trustees on governance or constitutional matters.|
|**Grants with performance**|Where the charity gives a grant with conditions for its payment being a specific level of service or|
|**conditions**|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**|These are only recognised in the accounts when a commitment has been made and there are no|
|**performance conditions**|conditions to be met relating to the grant which remain in the control of the charity.|
|**Support Costs**|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.|
|**ASSETS**||
|**Tangible fixed assets for use**|These are capitalised if they can be used for more than one year, and cost at least £500. They|
|**by charity**|are valued at cost or a reasonable value on receipt.|
|**Investments**|Investments quoted on a recognised stock exchange are valued at market value at the year end.|
||Other investment assets are included at trustees' best estimate of market value.|
|**Stocks and work in progress**|These are valued at the lower of cost or market value.|
4
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of incoming resources**
_**Incoming resources may be further analysed if this would help the reader of the accounts.**_
|**Activities for generating funds**
**Investment income**
**Incoming resources from**
**charitable activities**
**Voluntary income**|**Analysis**|**This period**
**Last year**
**£**
**£**|**This period**
**Last year**
**£**
**£**|
|---|---|---|---|
||Donations
|152,462|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|152,462|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
## **Note 4 Analysis of resources expended**
_**Resources expended may be further analysed if this would help the reader of the accounts.**_
|**Governance costs**
**Charitable activities**
**Investment management costs**
**Costs of generating voluntary**
**income**
**Fundraising trading costs**|**Analysis**|**This period**
**Last year**
**£**
**£**|**This period**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
||Employment costs|63,639|-|
||Other service deliverycosts|48,714|-|
||Other costs|25,542|-|
|||-|-|
|||-|-|
||**Total**|137,895|-|
|||||
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
5
**Section C Notes to the accounts (cont)**
## **Note 5 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
|**Support cost type**|**Fundraising activity**
**£**|**Charitable Activity**
**£**|**Governance Activity**
**£**|**Total Cost**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
|**Total**|-|-|-|-|
## **Note 6 Details of certain items of expenditure**
## **6.1 Trustee expenses**
_**Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).**_
|**Number of trustees** **who were paid expenses**
**Nature of the expenses**
**Total amount paid**|**This period**|**Last year**|
|---|---|---|
||Nil|N/A|
||||
||**£**|**£**|
## **6.2 Fees for examination or audit 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 or auditor. If nothing was paid please enter NONE in the appropriate box(es).**_
|**Other fees (for example: advice, consultancy, accountancy services)**
**paid to the independent examiner or auditor**
**Independent examiner’s or auditors' fees for reporting on the**
**accounts**|**This period**
**£**|**Last year**
**£**|
|---|---|---|
||900||
||0||
6
**Section C Notes to the accounts (cont)**
## **Note 7 Paid employees**
## _**Please complete this note if the charity has any employees.**_
## **7.1 Staff Costs**
|**7.1 Staff Costs**|**7.1 Staff Costs**|||
|---|---|---|---|
|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**Gross wages, salaries and benefits in kind**
**The parts of the charity in which the**
**employees work**
**7.2 Average number of full-time equivalent employees in the year**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**||**This period**
**£**|**Last year**
**£**|
|||60,000|-|
|||639|-|
|||3,000|-|
|||63,639|-|
|||||
|||**This period**
**Number**|**Last year**
**Number**|
||**Fundraising**|-|-|
||**Charitable Activities**|1|-|
||**Governance**|-|-|
||**Other**|-|-|
||**Total**|1|-|
## **7.3 Defined contribution pension scheme**
_**Please complete if a defined contribution pension scheme is operated.**_ **Brief details of the scheme**
Group persional pension plan
|**The amount of any contributions prepaid at the year end**
**The costs of the scheme to the charity for the year**
**The amount of any contributions outstanding at the year end**|**This period**
**£**|**Last year**
**£**|
|---|---|---|
||3,000||
||400||
||-||
7
**Section C Notes to the accounts (cont)**
## **Note 8 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.**_
## **8.1 Total value of grants**
|**8.1 Total value of grants**|||
|---|---|---|
|**Purpose for which grants made**|**Grants to**
**institutions**
**Total amount £**|**Grants to**
**individuals**
**Total amount £**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**_Total_**|**-**|**-**|
## **8.1 Grantmaking costs**
_**If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **Support costs of grantmaking**
**£**
## **8.3 Grants made to institutions**
_**If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.**_
|**Names of institutions**|**Purpose**|**Total amount of**
**grantspaid £**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_Total grants to institutions_**||**-**|
8
**Section C Notes to the accounts (cont)**
## **Note 9 Tangible fixed assets**
_**Please complete this note if the charity has any tangible fixed assets**_
## **9.1 Cost or valuation**
|**9.1 Cost or valuation**|||||||
|---|---|---|---|---|---|---|
|Balance brought
forward
Additions
Revaluations
Disposals
Transfers
Balance carried forward|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Payments on**
**account and**
**assets under**
**construction**
**£**|**Total**
**£**|
||-|-|-|-|-|-|
||-|-|1,317|-|-|1,317|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|1,317|-|-|1,317|
## **9.2 Accumulated depreciation and impairment provisions**
|**Basis**
**Rate**
Balance brought
forward
Depreciation charge for
the period
Impairment provisions
Revaluations
Disposals
Transfers
Balance carried forward
Brought forward
Carried forward
**9.3 Net book value**|SL or RB|SL or RB|SL|SL or RB|SL or RB|SL or RB|
|---|---|---|---|---|---|---|
||||33%||||
||-|-|-|-|-|-|
||-|-|488|-|-|488|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|488|-|-|488|
||||||||
||-|-|-|-|-|-|
||-|-|829|-|-|829|
## **9.4 Revaluation**
_**If any fixed assets have been revalued please give details of the valuer and method of valuation**_
9
**Section C Notes to the accounts (cont)**
## **Note 10 Investment assets**
## _**Please complete this note if the charity has any investment assets.**_
## **10.1 Fixed assets investments**
|**10.1 Fixed assets investments**||
|---|---|
|**Add/(deduct):**net gain/(loss) on revaluation
Carrying (market) value at beginning of year
Carrying (market) value at end of year
**Add:**additions to investments at cost
**Less:**disposals at carrying value|**£**|
||-|
||-|
||-|
||-|
||-|
## _**Please provide below:**_
## **10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.**
## **10.3 A breakdown of the income from investments agreeing with SOFA row S03.**
|**Analysis of investments**
**Other investments**
**Total**
**Investment properties**
**Securities not listed on a recognised Stock Exchange**
**Cash held as part of the investment portfolio**
**Investments listed on a recognised stock exchange or held in common investment**
**funds, open ended investment companies, unit trusts or other collective**
**investment schemes**
**Investments in subsidiary or connected undertakings and companies**|**10.2**
**Market value at**
**year end**
**£**|**10.3**
**Income from**
**investments for**
**the year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
## **10.4 Material investment holdings**
**If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.**
## **Investment held**
## **Market Value**
10
**Section C Notes to the accounts (cont)**
## **Note 11 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|**Analysis of debtors**
**Trade debtors**
**Amounts due from subsidiary and associated**
**undertakings**
**Other debtors**
**Prepayments and accrued income**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This period**
**£**|**Last year**
**£**|**This period**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||650|-|-|-|
||650|-|-|-|
## **Note 12 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
**12.1 Analysis of creditors**
|**12.1 Analysis of creditors**|||||
|---|---|---|---|---|
|**Loans and overdrafts**
**Trade creditors**
**Amounts due to subsidiary and associated undertakings**
**Other creditors**
**Accruals and deferred income**
**Total**|**Amounts falling due within**
**oneyear**||**Amounts falling due after**
**more than oneyear**||
||**This period**
**£**|**Last year**
**£**|**This period**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||1,844|-|-|-|
||1,350|-|-|-|
||3,194|-|-|-|
## **12.2 Security over assets**
_**If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.**_
11
**Section C Notes to the accounts (cont)**
**Note 13 Endowment and restricted income funds**
_**Please complete this section if the charity has any endowment or restricted income funds.**_
## **13.1 Funds held**
**Please give a brief description of any of the following type of funds held by the charity:**
- **permanent endowment funds (PE);**
- **expendable endowment funds (EE); and**
- **restricted income funds, including special trusts, of the charity (R).**
**Type PE, EE Fund Name Purpose and Restrictions or R**
## **13.2 Movements of major funds**
_**Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.**_
|**Fund names**|**Fund**
**balances**
**brought**
**forward**
**£**|**Incoming**
**resources**
**£**|**Outgoing**
**resources**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
|**Total Funds**|-|-|-|-|-|-|
## **13.3 Transfers between funds**
_**Please give details of any transfers between funds.**_
**From Fund (Name) To Fund (Name) Reason Amount**
12
**Section C Notes to the accounts (cont)**
## **Note 14 Transactions with related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.**_
## **14.1 Remuneration and benefits**
_**Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.**_
|**Name of trustee or connected party**|**Legal authority (eg order,**
**governing document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|
|||**This period**
**£**|**Last year**
**£**|
|None||||
|||||
|||||
## **14.2 Loans**
_**Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.**_
|**Due to trustees and**
**related parties**
**Due from trustees and**
**related parties**|**Name of trustee or**
**connected party**|**Legal authority**|**Amount owing**|**Amount owing**|
|---|---|---|---|---|
||||**This period**
**£**|**Last year**
**£**|
||None||||
||None||||
## **14.3 Other transaction(s) with trustees or related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.**_
|**_has a material interest._**|||||
|---|---|---|---|---|
|**Name of the trustee or**
**related party**|**Relationship to charity**|**Description of the**
**transaction(s)**|**This period**
**£**|**Last year**
**£**|
|None|||||
||||||
||||||
13
Independent examiner's report on the accounts
## **Section A Independent Examiner’s Report**
**Report to the** GamLEARN **trustees On accounts for** 31 December 2022 **Charity no** 1195032 **the period ended (if any) Set out on pages** 1-13 I report to the trustees on my examinaAon of the accounts of the above charity (“the Trust”) for the period ended 31/12/2022. **Responsibili:es** As the charity's trustees, you are responsible for the preparaAon of the accounts in **and basis of** accordance with the requirements of the ChariAes Act 2011 (“the Act”). **report** I report in respect of my examinaAon of the Trust’s accounts carried out under secAon 145 of the 2011 Act and in carrying out my examinaAon, I have followed all the applicable DirecAons given by the Charity Commission under secAon 145(5)(b) of the Act. **Independent** I have completed my examinaAon. I confirm that no material maVers have come to my **examiner's** aVenAon in connecAon with the examinaAon which gives me cause to believe that in, any **statement** material respect:
- the accounAng records were not kept in accordance with secAon 130 of the ChariAes Act; or
- the accounts did not accord with the accounAng records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the ChariAes (Accounts and Reports) RegulaAons 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a maVer considered as part of an independent examinaAon.
I have no concerns and have come across no other maVers in connecAon with the examinaAon to which aVenAon should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
**Signed:** 4 October 2023 **Name:** Paul Dearsley FCCA Aston Ley Limited **Address:** Aston Ley, 13a Hermitage Meadow Clare CO10 8QQ
14