Trustee Board Oxford Climate Alumni Network trustees@oxfordclimatealumni.org www.oxfordclimatealumni.org
_Financial Period from 1[st] January 2025 to 31[st] December 2025_
## Trustees’ Annual Report for 2025
_Oxford Climate Alumni Network CIO_
## Reference & Administrative details
|_Charity Name_|Oxford Climate Alumni Network CIO|
|---|---|
|_Other Name the Charity Uses_|‘OxCAN’|
|_Registered Charity Number_|1196449|
|_Email Address_|info@oxfordclimatealumni.org|
|_Charity’s Headquarters and_
_Contact Address_|Flat 11
St Richards House
Eversholt Street
London
NW1 1BS|
## Objectives & Activities
|_Item_|_SORP_
_Reference_|_Description_|
|---|---|---|
|Summary of the
purposes of the
charity as set out in
its governing
document|Para 1.17|●To advance the education of the public worldwide in
the subject of climate change and environmental
issues, building on the research, knowledge and
network of the University of Oxford and its alumni.
●To promote for the benefit of the public the
conservation, protection, and improvement of the
physical and natural environment, by promoting
awareness of climate change and biological diversity
loss, and both promoting and collaborating on
solutions to these problems.|
Trustees’ Annual Report for 2025 | Oxford Climate Alumni Network
Summary of the Para 1.17 Charity events and initiatives: main activities in and 1.19 ● In-person events and initiatives for members and the relation to those public purposes for the ● Online events and initiatives for members and the public benefit, in public particular, the ● Hybrid events and initiatives for members and the activities, projects, public or services identified in the Production and dissemination of climate-focused accounts
Production and dissemination of climate-focused research, opinion pieces, blogs, and opportunities. Central amongst these is our monthly newsletter via Mailchimp. The newsletter contains editorials, opinion pieces, publications from Working Groups, and work/volunteering opportunities in climate-related spaces. Additionally, the Just Climate Transition blog series launched in 2025 and published five opinion pieces from pre-eminent experts.
Working Groups active in 2025:
- Transport Working Group
- Finance Working Group
- Climate x AI Working Group (in conception)
- Climate Justice Working Group (from September)
- Food & Farming Working Group (until March; currently dormant)
Membership engagement via digital platforms:
- Monthly newsletter via Mailchimp, circulated to active members in membership database and released publicly via our blog page.
- Members’ LinkedIn group
- Members’ Slack Workspace
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Trustees’ Annual Report for 2025 | Oxford Climate Alumni Network
|||●CIO public social media platforms:LinkedIn page,
Instagram page
Governance, management, and operational activities:
●Monthly ordinary meetings of the Trustee Board
●Occasional extraordinary meetings of the Trustee
Board on an_ad hoc_basis
●Monthly Chairperson-CEO agenda-setting meetings
●Twice-monthly meetings of the Executive
Committee, with Managers in attendance
●_Ad hoc_meetings between Trustees, Directors, and
Managers
●Regular meetings of Working Groups (frequency
varies between Working Groups)
●Digital management of the charity via various ICT
platforms|
|---|---|---|
|Statement
confirming whether
the Trustees have
had regard to the
guidance issued by
the Charity
Commission on
public benefit|Para 1.18|The Trustees have had regard to the Charity
Commission’s guidance on public benefit in managing
the activities of the charity.|
## **Additional Information**
|_Item_|_SORP_
_Reference_|_Description_|
|---|---|---|
|Contribution made
by volunteers|Para 1.38|The CIO is entirely run and managed by volunteers. As
well as the five Trustees,a further 17 volunteers – the
Executive Committee and Managers– coordinated the
day-to-day affairs of the organisation during 2025. An|
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Trustees’ Annual Report for 2025 | Oxford Climate Alumni Network
additional three volunteers were involved until their resignations (two in March 2025 and one in December 2025). Our Working Groups have flexible membership involving additional volunteers, resulting in an additional 29 volunteers involved in OxCAN’s activities. Consequently, as of 31 December 2025, a total of 46 volunteers are formally involved in OxCAN’s activities. A myriad of other members participated informally in the charity’s activities throughout the year.
## Achievements & Performance
|_Item_|_SORP_
_Reference_|_Description_|
|---|---|---|
|Summary of the
main achievements
of the charity,
identifying the
difference the
charity’s work has
made to the
circumstances of
its beneficiaries
and any wider
benefits to society
as a whole|Para 1.20|**Key highlights for 2025 include:**
●Multiple climate-related events for members and the
public, including knowledge-generation events and
informal spaces for members to connect, with a
notable increase in in-person events compared to
2024.
●Thematic engagement with members and the public
through Working Groups, notably the Transport,
Finance, and Climate Justice Working Groups.
●Notable strengthening of relationship with the
University of Oxford, including multiple events and
initiatives hosted in partnership with various units
within the University ecosystem.|
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Trustees’ Annual Report for 2025 | Oxford Climate Alumni Network
- Strategic partnership-building and operational integration.
- Representation at major multilateral climate forums.
- Strong communications and outreach initiatives through newsletters, social media, and external partnerships.
This collective effort has strengthened OxCAN’s global footprint, enhanced visibility, and created the foundation for scaled impact in 2026.
## **The CIO’s events in 2025:**
- In-person events for members and the public:
- COP30 Meet & Greet, in partnership with the Atlantic Institute and the Rhodes Trust, and with the support of Oxford Alumni Brazil.
- Second iteration of our annual Climate Week NYC Panel Discussion, in partnership with New York Climate Exchange and Pace University, and with the support of the University of Oxford New York Alumni Association.
- ● Wine & Cheese Gathering at Oxford’s ‘Meeting Minds’ Weekend 2025, in partnership with Lincoln College (University of Oxford).
- ‘Rail Talk’ Panel Discussion in partnership with Transport for London (TfL) (for members of the Transport Working Group).
- Informal members connect event at the Oxford-Cambridge Boat Race.
**----- Start of picture text -----**
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Trustees’ Annual Report for 2025 | Oxford Climate Alumni Network
- Online events for members and the public:
- OxCAN inConversation: Sustainable Infrastructure and Energy featuring Jonathan Maxwell (during the Right Here, Right Now Oxford Global Climate Summit).
- OxCAN inConversation: Climate Finance featuring Sagar Gubbi.
- Webinar: E-Mobility: Potential & Future with Ademola Ogunbanjo.
## **Major projects in 2025:**
- Multi-month Strategic Review, producing strategy, vision, and mission statements for the charity, along with five key strategic initiatives.
- Publication of five blog posts in the Just Climate Transition blog series.
- Initiation of the next iteration of the OxCAN x OCS Mentorship Programme, our mentorship programme in partnership with the Oxford Climate Society (OCS) whereby OxCAN members mentor University of Oxford students.
## **Conferences at which the CIO had representation**
## **(including events hosted at each):**
- COP30 (Belém, Brazil)
- Climate Week NYC 2025 (New York City, US)
- Meeting Minds 2025 (Oxford, UK)
- Right Here, Right Now Oxford Global Climate Summit (Oxford, UK and online)
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Trustees’ Annual Report for 2025 | Oxford Climate Alumni Network
**The CIO’s membership in numbers as of 31.12.2025:** ● Active membership as recorded in membership database: 1459 ● Inactive membership as recorded in membership database: 863 ● Number of volunteers (Trustees, Directors, Managers, Working Groups): 46 ● Members’ LinkedIn group: 908 ● Members’ Slack Workspace: 560 ● Working Groups: 4 ● Events hosted: 8 ● Detailed newsletters published: 12 ● Blogposts published for the Just Climate Transition blog series: 5 ● Independent blogposts published: 1 ● Partnerships with units at the University of Oxford (ongoing or in development): 7
## **Additional Information**
|_Item_|_SORP_
_Reference_|_Description_|
|---|---|---|
|Achievements
against objectives
set|Para 1.41|In 2025, the CIO continued its strong upward trajectory
from 2024, making improvements across its charitable
activities. Amongst other progress points, the CIO
increased its membership numbers, launched two new
Working Groups, conducted a thorough strategic
review, significantly improved its relations with the
University of Oxford, and hosted numerous events and
initiatives throughout the year. On the whole, the
Trustees are pleased with the general performance of
the CIO during 2025.|
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Trustees’ Annual Report for 2025 | Oxford Climate Alumni Network
|Performance of
fundraising
activities against
objectives set|Para 1.41|The CIO raised £3,975 in donations during the 2025
financial period. Though this is less than the £12,926 in
donations received during 2024, 2024’s donations were
(positively) skewed by one outstanding donation of
£10,000 from a member. The Trustees are pleased with
the fundraising performance of the CIO during 2025,
but expect that 2026 will be a stronger year for
fundraising, considering that significant volunteer
capacity was dedicated to 2025’s strategic review.|
|---|---|---|
## Financial Review
|_Item_|_SORP_
_Reference_|_Description_|
|---|---|---|
|Review of the
charity’s financial
position at the end
of the period|Para 1.21|**Headline figures for 2025:**
Bank balance as of 31.12.2025: £12,428.71
Inflows during the year: £3,975.00
Outflows during the year: £2,862.86
**Compare with headline figures for 2024:**
Bank balance as of 31.12.2024: £11,317.00
Inflows during the year: £12,926.00
Outflows during the year: £5,316.00
Come the close of 2025, the CIO was in a more robust
overall financial position compared to the previous
financial period, though inflows during the year were
lower than in 2024. Nevertheless, the CIO was
comfortably able to cover its base administrative and
operational costs, with excess to carry forward into the
2026 financial period. Additionally, the CIO continued
to reduce its software costs over the course of 2025 (as|
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Trustees’ Annual Report for 2025 | Oxford Climate Alumni Network
|||in 2024), obtaining additional charity discounts with the
result that administrative/operational costs are expected
to be even lower in the 2026 period. The size of the
CIO’s team increased during the 2025 period, but this
did not entail financial implications as all team
members are volunteers. As noted below, the principal
source of funds for the 2025 year was donations.
Overall, the Trustees entered 2026 with confidence that
the CIO’s financial position was improved and
favourable for the continued fulfilment of its charitable
objectives in 2026.|
|---|---|---|
|Statement
explaining the
policy for holding
reserves stating
why they are held|Para 1.22|Our Finance Policy stipulates the requirement to hold
reserves. Our reserves are to cater for the worst-case
scenario where we have no choice but to close the
charity down. The Policy mandates that we hold at least
£1,600.00 in reserves.|
|Amount of reserves
held|Para 1.22|The CIO holds £1,600.00 in reserves.|
|Reasons for
holding zero
reserves|Para 1.22|N/A|
|Details of fund
materially in deficit|Para 1.24|N/A|
|Explanation of any
uncertainties about
the charity
continuing as a
going concern|Para 1.23|N/A|
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Trustees’ Annual Report for 2025 | Oxford Climate Alumni Network
## **Additional Information**
|_Item_|_SORP_
_Reference_|_Description_|
|---|---|---|
|The charity’s
principal sources
of funds
(including any
fundraising)|Para 1.47|Donations constituted our only source of funds for
2025. We received a total of £3,975 in donations during
2025.|
|A description of
the principal risks
facing the charity|Para 1.46|The below principal risks have been extracted from the
CIO’s Risk Register; the below-mentioned items are
ones identified by the Trustees as of both medium/high
likelihood and medium/high (potential) impact.
1. Funding shortfall and sustainability (OxCAN is
dependent on University of Oxford alumni
donations. Economic downturns, limited
fundraising, and donor fatigue could reduce
income).
2. Volunteer dependency (OxCAN relies heavily
on unpaid University of Oxford alumni
volunteers for events, projects, and
administration. Declining volunteer availability
or uneven quality of delivery creates instability).
3. University of Oxford alumni engagement
decline (alumni interest may wane due to
competing commitments, ‘alumni fatigue,’ or
inadequate value proposition).|
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Trustees’ Annual Report for 2025 | Oxford Climate Alumni Network
## Structure, Governance, & Management
|_Item_|_SORP_
_Reference_|_Description_|
|---|---|---|
|Description of
charity’s trusts||Charitable Incorporated Organisation
Official Alumni Group of the University of Oxford|
|Type of governing
document|Para 1.25|Charitable Incorporated Organisation Association
Model Constitution
Alumni Group Recognition Agreement with the
University of Oxford’s Development and Alumni
Engagement Office|
|How is the charity
constituted?|Para 1.25|Charitable Incorporated Organisation|
|Trustee selection
methods
including details
of any
constitutional
provisions e.g.,
election to post or
name of any
person or body
entitled to appoint
one or more
Trustees|Para 1.25|Trustee selection methods are covered in Chapter 13 of
the CIO’s Constitution, the contents of which are
inserted below. We have observed all stipulations of this
Chapter.
“Chapter 13: Appointment of Charity Trustees
1. At the first annual general meeting of the
members of the CIO, all the charity trustees
shall retire from office;
2. At every subsequent annual general meeting of
the members of the CIO, one-third of the charity
trustees shall retire from office. If the number of
charity trustees is not three or a multiple of
three, then the number nearest to one-third shall
retire from office, but if there is only one charity
trustee, they shall retire;
3. The charity trustees to retire by rotation shall be
those who have been longest in office since their
last appointment or reappointment. If any|
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Trustees’ Annual Report for 2025 | Oxford Climate Alumni Network
- trustees were last appointed or reappointed on the same day those to retire shall (unless they otherwise agree among themselves) be determined by lot;
- 4. The vacancies so arising may be filled by the decision of the members at the annual general meeting; any vacancies not filled at the annual general meeting may be filled as provided in clause (5) of this chapter;
- 5. The members or the charity trustees may at any time decide to appoint a new charity trustee, whether in place of a charity trustee who has retired or been removed in accordance with chapter 15 (Retirement and Removal of Charity Trustees), or as an additional charity trustee, provided that the limit specified in chapter 12 clause (3) on the number of charity trustees would not as a result be exceeded;
- 6. A person so appointed by the members of the CIO shall retire in accordance with the provisions of clauses (2) and (3) of this chapter. A person so appointed by the charity trustees shall retire at the conclusion of the next annual general meeting after the date of their appointment, and shall not be counted for the purpose of determining which of the charity trustees is to retire by rotation at that meeting.”
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Trustees’ Annual Report for 2025 | Oxford Climate Alumni Network
## Charity Trustees
||_Name_|_Office in 2025_|_Dates Serving as a_
_Trustee in 2025_|_Appointing Body in_
_2025_|
|---|---|---|---|---|
|1|Daniel Tate|Chairperson from
17.04.2025|Whole Year|N/A|
|2|Prof Charalee
Graydon|Chairperson until
17.04.2025|Whole Year|N/A|
|3|Weihai He|Trustee|Whole Year|N/A|
|4|Michal Fonea
Alexandron|Trustee|Whole Year|N/A|
|5|Jung Kian Ng|Trustee|Whole Year|N/A|
## Declarations
|_Signature_||||||
|---|---|---|---|---|---|
|_Name_|Daniel Tate|Michal Fonea
Alexandron|Prof Charalee
Graydon|Weihai He|Jung Kian
Ng|
|_Office_|Chairperson|Trustee|Trustee|Trustee|Trustee|
|_Date_|13/01/2026|13/01/2026|13/01/2026|13/01/2026|13/01/2026|
13
Charity No (if Charity Name: **Oxford Climate Alumni Network ('OxCAN')** any) **1196449** Annual Accounts for the Period Period start date **1/1/2025**[To] Period end date **12/31/2025**
## **Section A Statement of financial activities**
||Charity Name:**Oxford Climate Alumni Network ('OxCAN')**|Charity Name:**Oxford Climate Alumni Network ('OxCAN')**|Charity Name:**Oxford Climate Alumni Network ('OxCAN')**|Charity No (if
any)|**1196449**||
|---|---|---|---|---|---|---|
||Annual Accounts for the Period||||||
||Period start date|**1/1/2025**|To|Period end date|**12/31/2025**||
||**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|-
3,975-|-
--|-
--|-
3,975-|-
12,421-|
|||-
--|-
--|-
--|-
--|-|
|||-
--|-
--|-
--|-
--|-|
|||-
--|-
--||-
--|-|
|||-
--|-
--|-
--|-
--|-|
|||-
--|-
--|-
--|-
--|-
500-|
|**_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|-
3,975-|-
--|-
--|-
3,975-|-
12,921-|
||||||||
|||-
--|-
--|-
--|-
--|-
--|
|||-
2,863-|-
--|-
--|-
2,863-|-
5,311-|
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
|||-
2,863-|-
--|-
--|-
2,863-|-
5,311-|
||||||||
|||-
1,112-|-
--|-
--|-
1,112-|-
7,610-|
|||-
--|-
--|-
--|-
--|-
--|
|||-
1,112-|-
--|-
--|-
1,112-|-
7,610-|
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
||||||||
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
|||-
1,112-|-
--|-
--|-
1,112-|-
7,610-|
||||||||
|||-
11,317-|-
--|-
--|-
11,317-|-
3,707-|
|||-
12,429-|-
--|-
--|-
12,429-|-
11,317-|
|Charity Name:**Oxford Climate Alumni Network ('OxCAN')**|Charity Name:**Oxford Climate Alumni Network ('OxCAN')**|Charity Name:**Oxford Climate Alumni Network ('OxCAN')**|Charity No|**1196449**|**1196449**|**1196449**|**1196449**||
|---|---|---|---|---|---|---|---|---|
||||Company No|**CE027119**|||||
|Annual Accounts for the Period||Period start date:**1/1/2025**|||To period end date:**31/12/2025**||||
|**Section B Balance sheet**|||||||||
|Guidance note
**Fixed assets**|||
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05||||||
|**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04|||-
--|-
--|-
--|-
--|-
--||
||||-
--|-
--|-
--|-
--|-
--||
||||-
--|-
--|-
--|-
--|-
--||
||||-
--|-
--|-
--|-
--|-
--||
|**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within one**
**year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after one year**
**(Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22|||-
--|-
--|-
--|-
--|-
--||
||||||||||
||||-
--|-
--|-
--|-
--|-
--||
||||-
--|-
--|-
--|-
--|-
--||
||||-
--|-
--|-
--|-
--|-
--||
||||-
12,429-|-
--|-
--|-
12,429-|-
11,317-||
||||-
12,429-|-
--|-
--|-
12,429-|-
11,317-||
||||||||||
||||-
--|-
--|-
--|-
--|-
--||
||||||||||
||||-
12,429-|-
--|-
--|-
12,429-|-
11,317-||
||||||||||
||||-
12,429-|-
--|**-**
**--**|-
12,429-|-
11,317-||
||||||||||
||||-
--|-
--|-
--|-
--|-
--||
||||-
--|-
--|-
--|-
--|-
--||
||||||||||
||||-
12,429-|-
--|-
--|-
12,429-|-
11,317-||
||||||||||
||||-
--|||-
--
-
--
-
12,429-
-
--|-
--||
|||||-
--|-
--||-
--||
||||-
12,429-||||-
--||
||||||||||
||||||||||
||||-
12,429-|-
--|-
--|-
12,429-|-
--||
|**_The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies._**
**_The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006._**
**_The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting_**
**_These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime_**
**_and in accordance with FRS102 SORP._**
Signed by one or two trustees/directors on behalf of all the trustees/directors
Print Name
Date of approval
dd/mm/yyyy
**DANIEL TATE**
**13/01/2026**
Signature of director authenticating accounts being sent to Companies House
Signature
Date dd/mm/yyyy
**13/01/2026**
**DANIEL TATE**|||||||||
||Signed by one or two trustees/directors on behalf of all the trustees/directors
Signature of director authenticating accounts being sent to Companies House|||Print Name|||Date of approval
dd/mm/yyyy||
|||||**DANIEL TATE**|||**13/01/2026**||
||||||||||
||||||||||
|||||Signature|||Date dd/mm/yyyy||
||||||||**13/01/2026**||
||||||||**DANIEL TATE**||
_**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_
_**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_
_**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting**_
_**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_
|Signed by one or two trustees/directors on behalf of all the trustees/directors||Print Name|Date of approval
dd/mm/yyyy|
|---|---|---|---|
||**DANIEL TATE**||**13/01/2026**|
|||||
|||||
|Signature of director authenticating accounts being sent to Companies House||Signature|Date dd/mm/yyyy|
||||**13/01/2026**|
||||**DANIEL TATE**|
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their • and with* accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
• and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the _**Not applicable**_ conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going _**Not applicable**_ concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes* * -Tick as appropriate No* _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of the change in accounting policy;_**|Not applicable|
|**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information; and_**|Not applicable|
|**_(iii) the amount of the adjustment for each line affected in the_**||
|**_current period, each prior period presented and the aggregate_**||
|**_amount of the adjustment relating to periods before those_**||
|**_presented, 3.44 FRS 102 SORP._**|Not applicable|
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* * -Tick as appropriate No*
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of any changes;_**|Not applicable|
|**_(ii) the effect of the change on income and expense or assets_**
**_and liabilities for the current period; and_**|Not applicable|
|**_(iii) where practicable, the effect of the change in one or more_**||
|**_future periods._**||
||Not applicable|
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
No*||* -Tick as appropriate||
|---|---|---|---|
|**_Please disclose:_**||||
|**_(i) the nature of the prior period error;_**|||Not applicable|
|**_(ii) for each prior period presented in the accounts, the amount_**||||
|**_of the correction for each account line item affected; and_**||||
||||Not applicable|
|**_(iii) the amount of the correction at the beginning of the_**||||
|**_earliest prior period presented in the accounts._**||||
||||Not applicable|
**----- Start of picture text -----**
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 No change in accounting policies
accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of period End of
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
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
**Note 2 Accounting policies**
## **2.2 INCOME**
|**2.2 INCOME**|||||||
|---|---|---|---|---|---|---|
|_This standard list of accounti_
_additional policy has been ad_|_ng policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or_
_opted then this is detailed in the box below._||||||
|**Recognition of income**
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
**Tax reclaims on donations**
**and gifts**
**Contractual income and**
**performance related grants**
**Donated goods**
**Donated services and**
**facilities**
**Support costs**
**Volunteer help**
**Income from interest,**
**royalties and dividends**
**Income from membership**
**subscriptions**
**Settlement of insurance**
**claims**
**Investment gains and loss**
**2.3 EXPENDITURE**
**Liability recognition**
**Governance and support**
**costs**
**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**Basic financial instruments**
**2.4 ASSETS**
**Tangible fixed assets for**
**use by charity**
**Intangible fixed assets**
**Heritage assets**
**Investments**
**Stocks and work in progre**
**Debtors**
**Current asset investments**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**|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.
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitt
by the FRS 102 SORP or FRS 102.
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 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.
The charity has received government grants in the reporting period
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.
This is only included in the SoFA once the charity has provided the related goods or services or
met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be exchanged)
unless impractical to do so.
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 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.
The charity has incurred expenditure on support costs.
The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
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.
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.
**es** 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.
**AND LIABILITIES**
Liabilities are recognised where it is more likely than not that there is a legal or constructive
obligation committing the charity to pay out resources and the amount of the obligation can be
measured with reasonable certainty.
Support costs have been allocated between governance costs and other support. Governance
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.
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.
Where there are no conditions attaching to the grant that enables the donor charity to realistically
avoid the commitment, a liability for the full funding obligation must be recognised.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade discounts
A liability is measured on recognition at its historical cost and then subsequently measured at the
best estimate of the amount required to settle the obligation at the reporting date
The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7
FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
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.
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.
Fixed asset investments in quoted shares, traded bonds and similar investments are valued at
initially at cost and subsequently at fair value (their market value) at the year end. The same
treatment is applied to unlisted investments unless fair value cannot be measured reliably in which
case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a maturity
date of less than 1 year are treated as current asset investments
**ss** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable
value.
Goods or services provided as part of a charitable activity are measured at net realisable value based on
the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement
amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured a
the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and cash
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 cas
commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.||||||
||||||||
||||
Yes
No
N/a||||
||||d||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
|||||Yes|No|N/a|
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||||||
||||Yes
No
N/a||||
||||t||||
||||Yes
No
N/a||||
||||h||||
||||Yes
No
N/a||||
||||||||
||||||||
|||N/A|||||
|**Section C**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**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**
**£**
**£**
Donations and gifts
-
3,975-
-
--
-
--
-
3,975-
-
12,421-
Gift Aid
-
--
-
--
-
--
-
--
-
--
Legacies
-
--
-
--
-
--
-
--
-
--
General grants provided by government/other
charities
-
--
-
--
-
--
-
--
-
--
Membership subscriptions and sponsorships which
are in substance donations
-
--
-
--
-
--
-
--
Donated goods, facilities and services
-
--
-
--
-
--
-
--
-
--
Other
-
--
-
--
-
--
-
--|||||||
||
Donations and gifts|-
3,975-|-
--|-
--|-
3,975-|-
12,421-||
||Gift Aid|-
--|-
--|-
--|-
--|-
--||
||Legacies|-
--|-
--|-
--|-
--|-
--||
||General grants provided by government/other
charities|-
--|-
--|-
--|-
--|-
--||
||Membership subscriptions and sponsorships which
are in substance donations|
-
--|-
--|-
--|-
--|||
||Donated goods, facilities and services|-
--|-
--|-
--|-
--|-
--||
||Other|-
--|-
--|-
--|-
--|||
||**Total**|-
3,975-|-
--|-
--|-
3,975-|-
12,421-||
|||||||||
|**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Other:**
**TOTAL INCOM**
**Other informatio**||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
||Other|-
--|-
--|-
--|-
--|-
--||
||**Total**|-
--|-
--|-
--|-
--|-
--||
|||||||||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
||Other|-
--|-
--|-
--|-
--|-
--||
||**Total**|-
--|-
--|-
--|-
--|-
--||
|||||||||
||Interest income|-
--|-
--|-
--|-
--|-
--||
||Dividend income|-
--|-
--|-
--|-
--|-
--||
||Rental and leasing income|-
--|-
--|-
--|-
--|-
--||
||Other|-
--|-
--|-
--|-
--|-
--||
||**Total**|-
--|-
--|-
--|-
--|-
--||
|||||||||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
||**Total**|-
--|-
--|-
--|-
--|-
--||
|||||||||
||Conversion of endowment funds into income|-
--|-
--|-
--|-
--|-
--||
||Gain on disposal of a tangible fixed asset held for
charity's own use|-
--|-
--|-
--|-
--|-
--||
||Gain on disposal of a programme related
investment|-
--|-
--|-
--|-
--|-
--||
||Royalties from the exploitation of intellectual
property rights|-
--|-
--|-
--|-
--|-
--||
||Other|-
--|-
--|-
--|-
--|-
500-||
||**Total**
**E**
**n:**|-
--|-
--|-
--|-
--|-
500-||
|||||||||
|||-
3,975-|-
--|-
--|-
3,975-|-
12,921-||
|||||||||
|**All income in the**
**provide descript**|**prior year was unrestricted except for: (please**
**ion and amounts)**|£601 was restricted last year to costs incurred to attend the New York
Climate week, and all restricted funds were used for the specified
purposes.||||||
|**Where any endo**
**period, please gi**
**Where any endo**
**period, please gi**|**wment fund is converted into income in the reporting**
**ve the reason for the conversion.**
**wment fund is converted into income in the prior**
**ve the reason for the conversion.**|||||||
|||Not Applicable||||||
|||||||||
|||Not Applicable||||||
|||||||||
|**Within the incom**
**(please disclose**|**e items above the following items are material:**
**the nature, amount and any prior year amounts)**|Not Applicable||||||
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|
|---|---|---|---|
||||-
--|
||||-
--|
||||-
--|
||||-
--|
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any unfulfilled_**
**_conditions and other contingencies_**
**_attaching to grants that have been_**
**_recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which the_**
**_charity has directly benefited._**|**Total**
**Description**||-
--|
||||**Last year**
**£**|
||||-
--|
||||-
--|
||||-
--|
||||-
--|
||**Total** -
--
**This year**
**Last year**||-
--|
|||||
||**This year**
**Last year**|||
|||||
**Section C Notes to the accounts (cont)**
|**Note 5 Donated goods, facilities and services**
**Seconded staff**
**Use of property**
**Other**|**Note 5 Donated goods, facilities and services**
**Seconded staff**
**Use of property**
**Other**|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--|
|---|---|---|---|---|
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
||**This year**|-
--|-
--||
||||||
|||**Last year**|||
|**Please provide details of the accounting**
**policy for the recognition and valuation of**
**donated goods, facilities and services.**|||||
|**Please provide details of any unfulfilled**
**conditions and other contingencies**
**attaching to resources from donated goods**
**and services not recognised in income.**
**Please give details of other forms of other**
**donated goods and services not**
**recognised in the accounts, eg contribution**
**of unpaid volunteers.**|||||
||||||
||||||
||||||
**Section C Notes to the accounts (cont)**
|**Note 6 Analysis of expenditure**
**Analysis**
**Expenditure on raising funds:**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|
|---|---|---|---|---|---|---|---|---|
|Incurred seeking donations|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Incurred seeking legacies|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Incurred seeking grants|-
--|-
--|-
--|-
--||||-
--|
|Operating membership schemes and social lotteries|-
--|-
--|-
--|-
--||||-
--|
|Staging fundraising events|-
--|-
--|-
--|-
--||||-
--|
|Fudraising agents|-
--|-
--|-
--|-
--||||-
--|
|Operating charity shops|-
--|-
--|-
--|-
--||||-
--|
|Operating a trading company undertaking non-
charitable trading activity|-
--|-
--|-
--|-
--||||-
--|
|Advertising, marketing, direct mail and publicity|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Start up costs incurred in generating new source of
future income|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Database development costs|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Other trading activities|-
--|-
--|-
--|-
--||||-
--|
|Investment management costs:|-
--|-
--|-
--|-
--||||-
--|
|Portfolio management costs|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Cost of obtaining investment advice|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Investment administration costs|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Intellectual property licencing costs|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Rent collection, property repairs and maintenance
charges|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total expenditure on raising funds**
**Expenditure on charitable activities:**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||||||||||
|Online platforms (Zoom, Mailchimp, Wix etc.) for|-
768-|-
--|-
--|-
768-|-
1,371-|-|-|-
1,371-|
|Event costs|-
1,728-|-
--|-
--|-
1,728-|-
739-|-
601-|-|-
1,340-|
|Membership of 'Sustain' alliance|-
--|-
--|-
--|-
--|-
90-|-|-|-
90-|
|Other admin expenses|-
75-|-
--|-
--|-
75-|-
105-|-|-|-
105-|
|**Total expenditure on charitable activities**
**Separate material item of expense**|-
2,571-|-
--|-
--|-
2,571-|-
2,305-|-
601-|-
--|-
2,906-|
||||||||||
|Insurance|-
292-|-
--|-
--|-
292-|-
376-|-
--|-
--|-
376-|
|Return of Wild Apricot|-
--|-
--|-
--|-
--|-
2,030-|-
--|-
--|-
2,030-|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total**
**Other**|-
292-|-
--|-
--|-
292-|-
2,406-|-
--|-
--|-
2,406-|
||||||||||
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total other expenditure**
**TOTAL EXPENDITURE**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
2,863-|-
--|-
--|-
2,863-|-
4,711-|-
601-|-
--|-
5,312-|
|**Other information:**
**Analysis of expenditure on charitable activities**|||||||||
||**This year**||||**Last year**||||
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Oxbridge Boat Race Event|-
115-|-
--|-
--|-
115-|-
--|-
--|-
--|-
--|
|Meet & Greet Event at COP30|-
515-|-
--|-
--|-
515-|-
--|-
--|-
--|-
--|
|Lincoln College-OxCAN Wine & Cheese Gathering|-
200-|||-
200-|||||
|London Transport Museum Tour & Networking Event|-
203-|||-
203-|||||
|Panel Discussion at Climate Week NYC|-
695-|||-
695-|||||
|Other Support Costs for Running the Charity|-
--|-
--|-
1,135-|-
1,135-|-
--|-
--|-
--|-
--|
|**Total**|-
1,728-|-
--|-
1,135-|-
2,863-|-
--|-
--|-
--|-
--|
||||||||||
**Other information: Analysis of expenditure on charitable activities**
|**Analysis of expenditure on charitable activities**||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||**This year**||||||||**Last year**|||||
|**Activity or programme**|**Activities**
**undertaken**
**directly**|||**Grant**
**funding of**
**activities**||**Support**|**Costs**||**Total this**
**year**|**Activities**
**undertaken**
**directly**||**Grant**
**funding of**
**activities**|||**Support**
**Costs**||**Total last**
**year**|
|||**£**||**£**||**£**|||**£**||**£**||**£**||**£**||**£**|
|Oxbridge Boat Race Event|-|115-|-||--|-|--|-|115-|-|--|-|--|-|--|-|--|
|Meet & Greet Event at COP30|-|515-|-||--|-|--|-|515-|-|--|-|--|-|--|-|--|
|Lincoln College-OxCAN Wine & Cheese Gathering|-|200-||||||-|200-|||||||||
|London Transport Museum Tour & Networking Event|-|203-||||||-|203-|||||||||
|Panel Discussion at Climate Week NYC|-|695-||||||-|695-|||||||||
|Other Support Costs for Running the Charity|-|--|-||--|-|1,135-|-|1,135-|-|--|-|--|-|--|-|--|
|**Total**|-|1,728-|-||--|-|1,135-|-|2,863-|-|--|-|--|-|--|-|--|
**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**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|
|---|---|---|---|---|
|||-
--|-
--||
||||||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
||||||
|||-
--|-
--||
|**Total extrordinary items**||-
--|-
--||
||||||
**Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||||**Amount received**|**Amount received**|**Amount received**||**Amount paid out**|**Amount paid out**|**Amount paid out**||**Balance held at**|**Balance held at**|**period end**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**Description/name of party**|**Related party**|||||||||||||
|||**(Yes or No)**||**This year**||**Last year**||**This year**||**Last year**||**This year**||**Last year**|
|||||**£**||**£**||**£**||**£**||**£**||**£**|
||||-|--|-|--|-|--|-|--|-|--|-|--|
||||-|--|-|--|-|--|-|--|-|--|-|--|
||||-|--|-|--|-|--|-|--|-|--|-|--|
||||-|--|-|--|-|--|-|--|-|--|-|--|
||||-|--|-|--|-|--|-|--|-|--|-|--|
|||**Total**|-|--|-|--|-|--|-|--|-|--|-|--|
_**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please 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**|-|--|-|--|
## **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.**_
## **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**
**£**|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
**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**||-|--|-|--|
|**Social security costs**||-|--|-|--|
|**Pension costs (defined contribution scheme)**||||||
|**Other employee benefits**||-|--|-|--|
||**Total staff costs**|-|--|-|--|
|**This year:**||||||
|**Please provide details of expenditure on staff working for the charity**||||||
|**whose contracts are with and are paid by a related party**||||||
|**Last year:**||||||
|**Please provide details of expenditure on staff working for the charity**||||||
|**whose contracts are with and are paid by a related party**||||||
|**_Please give details of the number of employees whose total employee benefits_**|||**_(excluding employer pension costs) fell_**|||
|**_within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box_**||||||
|**_provided._**||||||
|**No employees received employee benefits (excluding employer pension**||||||
|**costs) for the reporting period of more than £60,000**||||||
|**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**||-|--|-|--|
|**(includes trustees and senior management) for their services to the**||||||
|**charity. For specific amounts paid to trustees, see Note 28.**||||||
|||||||
|**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**|-|--|-|--|
||**Governance**|-|--|-|--|
||**Other**|-|--|-|--|
||**Total**|-|--|-|--|
|**11.3 Ex-gratia payments to employees and others (excluding trustees)**|**11.3 Ex-gratia payments to employees and others (excluding trustees)**|||||||
|---|---|---|---|---|---|---|---|
|**_Please complete if an ex-gratia payment is made._**||||||||
|**Please explain the nature of the payment**||||||||
||**This year**|||||||
||**Last year**|||||||
|||||||||
|**Please state the legal authority or reason for**||||||||
|**making the payment**|**This year**|||||||
||**Last year**|||||||
|||||||||
|||**This year**|||**Last year**|||
|||**£**|||**£**|||
|**Please state the amount of the payment (or value of any waiver of a right**||-|--|-||--||
|**to an asset)**||||||||
|**11.4 Redundancy payments**||||||||
|**_Please complete if any redundancy or termination payment is made in the_**||**_period._**||||||
|||**This year**|||**Last year**|||
|||**£**|||**£**|||
|**Total amount of payment**||-|--|-||--||
|||||||||
|**The nature of the payment (cash, asset etc.)**||||||||
|||||||||
|||**This year**|||**Last year**|||
|||**£**|||**£**|||
|**The extent of redundancy funding at the balance sheet date**||-|--|-||--||
|||||||||
|**Please state the accounting policy for any redundancy or termination**||||||||
|**payments**||||||||
**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**|-||--|-||--|
||||||||
|**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 accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different**
_**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multiemployer plan to fund a deficit has been determined. If this is different for last year, provide details**
**Section C Notes to the accounts (cont)**
**Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**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 n_**
**13.2 Grants made to institutions**|**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**||
||**_ot identify and/or allocate support costs._**|||||
|**_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_**
**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|-
--|-
--|-
--|**-**
**--**||
|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_**||||**-**
**--**||
|||||-
--||
|||||-
--||
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**13.4 Grants made to institutions**|||||||
|---|---|---|---|---|---|---|
|||||**_Please provide_**|||
|||||**_details of charity's_**|||
|||||**_URL._**|||
|**_My charity has made grants to particular institutions that are material in the context of_**|||**_Yes_**||||
|**_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_**||||-|--||
**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**||||||
|---|---|---|---|---|---|
||**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|**Fixtures, fittings and**
**equipment**
**£**|**Total**
**£**|
|At the beginning of the year
Additions
Revaluations
Disposals
Transfers *|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
|At end of the year
-
--
-
--
-
--
**14.2 Depreciation and impairments**
****Basis**
SL or RB (Straight
Line or Reducing
Balance)
SL or RB
SL or RB
**** 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 events and circumstances that led to the_**
**_recognition or reversal of an impairment loss._**
**_Last year: Please provide a description of the events and circumstances that led to the_**
**_recognition or reversal of an impairment loss._**
**14.5 Revaluation**
**_If an accounting policy of revaluation is adopted, please provide:_**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied and significant assumptions_**
**_the carrying amount that would have been recognised had the assets been carried under_**
**_the cost model._**
**14.6 Other disclosures**
**_(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._**|-
--|-
--|-
--|-
--|-
--|
|||||||
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|||||||
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
|||||||
|||||||
|||||||
|||||||
|||||**This year**
**Last year**||
|||||||
|||||||
|||||||
|||||-
--|-
--|
|||||||
|||||**This year**|**Last year**|
|||||**£**|**£**|
|||||-
--|-
--|
|||||-
--|-
--|
|||||||
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
|**Section C**|||**Notes to the**|**Notes to the**|**accounts**||||**(cont)**|**(cont)**||
|---|---|---|---|---|---|---|---|---|---|---|---|
|**Note 15**|**Intangible**||**assets**|||||||||
|**_Please complete this note if the charity has any intangible assets_**||||||||||||
|**15.1 Cost or valuation**||||||||||||
||||**Research &**||**Patents and**||**Other**||**Total**|||
||||**development**||**trademarks**|||||||
||||**£**||**£**||**£**||**£**|||
|At beginning of the year||-|--|-|--|-|--|-|--|||
|Additions||-|--|-|--|-|--|-|--|||
|Disposals||-|--|-|--|-|--|-|--|||
|Revaluations||-|--|-|--|-|--|-|--|||
|Transfers *||-|--|-|--|-|--|-|--|||
|At end of the year||-|--|-|--|-|--|-|--|||
|**15.2 Amortisation and impairments**||||||||||||
||****Basis**||SL or RB||SL or RB||SL or RB||SL or RB|Straight Line||
|||||||||||("SL") or||
|||||||||||Reducing||
|||||||||||Balance ("RB")||
||**** Rate**|||||||||||
|||||||||||||
|At beginning of the year||-|--|-|--|-|--|-|--|||
|Disposals||-|--|-|--|-|--|-|--|||
|Amortisation||-|--|-|--|-|--|-|--|||
|Impairment||-|--|-|--|-|--|-|--|||
|Transfers*||-|--|-|--|-|--|-|--|||
|At end of year||-|--|-|--|-|--|-|--|||
|**15.3 Net book value**||||||||||||
|Net book value at the beginning of||-|--|-|--|-|--|-|--|||
|the year||||||||||||
|Net book value at the end of the||-|--|-|--|-|--|-|--|||
|year||||||||||||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
**15.5 Impairment This year:**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
**Last year:**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
|**15.6 Revaluation**
**_If an accounting policy of revaluation is adopted, please provide:_**|||
|---|---|---|
||**This year**|**Last year**|
|**_the effective date of the revaluation_**|||
|**_the name of independent valuer, if applicable_**|||
|**_the methods applied_**|||
|**_the carrying amount that would have been recognised had the_**|||
|**_assets been carried under the cost model._**|||
**15.7 Other disclosures** _**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset. (ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities. (iii) Please provide the amount of contractual commitments for the acquisition of intangible assets. (iv) State the amount of research and development expenditure recognised as expenditure in the year. (v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included. (vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
**Section C Notes to the accounts (cont)**
**Note 16 Heritage assets**
_**Please complete this note if the charity has heritage assets**_
|**16.1 General disclosures for all charities holding**|**16.1 General disclosures for all charities holding**|**heritage assets**|**heritage assets**|**heritage assets**||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||**This year**||||||**Last year**||
|**(i) Explain the nature and scale of**||||||||||||
|**heritage assets held.**||||||||||||
|**(ii) Explain the policy for the acquisition,**||||||||||||
|**preservation, management and disposal**||||||||||||
|**of heritage assets.**||||||||||||
|**16.2 Cost or valuation**||||||||||||
||**Heritage 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**|||||||||||Straight Line|
||||||||||||("SL") or|
||||||||||||Reducing|
||||||||||||Balance|
|**** Rate**|||||||||||("RB")|
|||||||||||||
|At beginning of the year|-|--|-|--|-|--|-|--|-|--||
|Disposals|-|--|-|--|-|--|-|--|-|--||
|Depreciation|-|--|-|--|-|--|-|--|-|--||
|Impairment|-|--|-|--|-|--|-|--|-|--||
|Transfers*|-|--|-|--|-|--|-|--|-|--||
|At end of year|-|--|-|--|-|--|-|--|-|--||
|**16.4 Net book value**||||||||||||
|Net book value at the beginning of the year|-|--|-|--|-|--|-|--|-|--||
|Net book value at the end of the year|-|--|-|--|-|--|-|--|-|--||
## **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:**_
||||||||**This**|**year**|**year**|||**Last year**|**Last year**|**Last year**|**Last year**|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**_the effective date of the revaluation_**||||||||||||||||||
|**_the name of independent valuer, if applicable_**||||||||||||||||||
|**_qualifications of independent valuer_**||||||||||||||||||
|**_the methods applied and significant assumptions_**||||||||||||||||||
|**_any significant limitations on the valuation_**||||||||||||||||||
|**16.7 Analysis of heritage assets by class or group distinguishing those at cost**|||||||**and those at**||**valuation**|||||||||
||||||||||**At valuation**||**At cost Group**||**B**|||**Total**||
||||||||||**Group A**|||||||||
||||||||||**£**|||**£**||||**£**||
|Carrying amount at the beginning of the||||||||-|--||-|--||-|||--|
|period||||||||||||||||||
|Additions||||||||-|--||-|--||-|||--|
|Disposals||||||||-|--||-|--||-|||--|
|Depreciation/impairment||||||||-|--||-|--||-|||--|
|Revaluation||||||||-|--||-|--||-|||--|
|Carrying amount at the end of period||||||||-|--||-|--||-|||--|
|**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.**||||||||||||||||||
|**(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**||**-**|**--**|**-**|**--**|**-**|**--**|**-**||**--**|**-**||**--**|||||
|||||||||||||||||||
**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)**
|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 revaluatio|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||
-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||n -
-|-
-
-|-
-
--|-
--|-
--|-
--|
|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**
|**This year:**|||||||
|---|---|---|---|---|---|---|
|**Analysis of investments**|||||||
||**Fair value at year end**|||**Cost less impairment**|||
||**£**|||**£**|||
|**Cash or cash equivalents**|-|--|-||--||
|**Listed investments**|-|--|-||--||
|**Investment properties**|-|--|-||--||
|**Social investments**|-|--|-||--||
|**Other investments**|-|--|-||--||
|**Total**|-|--|-||--||
|**Grand total (Fair value at year end+Cost less impairment)**|-||||--||
|**Last year:**|||||||
|**Analysis of investments**|||||||
||**Fair value at year end**|||**Cost less impairment**|||
||**£**|||**£**|||
|**Cash or cash equivalents**|-|--|-||--||
|**Listed investments**|-|--|-||--||
|**Investment properties**|-|--|-||--||
|**Social investments**|-|--|-||--||
|**Other investments**|-|--|-||--||
|**Total**|-|--|-||--||
|**Grand total (Fair value at year end+Cost less impairment)**|-||||--||
|**17.3 If your charity holds investment properties, please complete the following note:**|||||||
||**This year**|||**Last year**|||
|**(i) Explain the methods and significant assumptions in determining**|||||||
|**the fair value of investment property held by the charity**|||||||
|**(ii) Name or independent valuer, if applicable, and relevant**|||||||
|**qualifications**|||||||
|**(iii) Provide details of any restrictions on the ability to realise**|||||||
|**investment property or on the remittance of income or disposal**|||||||
|**proceeds**|||||||
|**(iv) Explain any contractual obligations for the purchase,**|||||||
|**construction or development of investment property or for repairs,**|||||||
|**maintenance or enhancements**|||||||
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**This year:**||||||||
|---|---|---|---|---|---|---|---|
|
**Analysis of investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost**
**Last year:**
**Analysis of investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost**
**17.3 If your charity holds investment**
**(i) Explain the methods and significant**
**the fair value of investment property hel**
**(ii) Name or independent valuer, if appli**
**qualifications**
**(iii) Provide details of any restrictions o**
**investment property or on the remittance**
**proceeds**
**(iv) Explain any contractual obligations**
**construction or development of investm**
**maintenance or enhancements**||||||||
||||**Fair value at year end**|**Cost less impairment**||||
||||**£**|**£**||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
||**less impairment)**
**less impairment)**
**properties, please compl**
**assumptions in determining**
**d by the charity**
**cable, and relevant**
**n the ability to realise**
**of income or disposal**
**for the purchase,**
**ent property or for repairs,**||-
--|-
--||||
||||-
--|||||
||||**Fair value at year end**
**Cost less impairment**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|||||
|||||||||
||||**Fair value at year end**|**Cost less impairment**||||
||||**£**|**£**||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|||||
||||**This year**|**Last year**||||
|||||||||
|||||||||
|||||||||
|||||||||
||**current asset investments, if applicable, agreeing with the balance sheet.**|||||||
|**Analysis of current asset investment**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**
**Total**
**17.5 Guarantees**
**Please provide details and amount of an**
**behalf of a third party**
**Name of the entity or entities benefitting**
**Please explain how the guarantee furthe**
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_M_**
**_made may be disclosed in aggregate provide_**
**_aggregation does not obsure significant info_**
**Amount of concessionary loans received**
**_received may be disclosed in aggregate prov_**
**_aggregation does not obsure significant info_**
**Terms and conditions eg interest rate, se**
**provided**
**Value of any concessionary loans which**
**committed but not taken up at the report**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 ye**
**17.7 Additional information**
**Please provide information about the sig**
**investments to the charity's financial po**
**performance eg. terms and conditions of**
**use of hedging to manage financial risk.**
**For all investments measured at fair valu**
**for determining the value, including any**
**applied when using a valuation techniqu**
**Where a charity has provided financial a**
**form of security, the carrying amount of**
**asset pledged as security and the terms**
**conditions relating to its pledge.**|**s**
**y guarantee m**
**from those gu**
**rs the charity'**
**_ultiple loans_**
**_d that such_**
**_rmation_).**
**_(Multiple loan_**
**_ided that such_**
**_rmation)._**
**curity**
**have been**
**ing date**
**ar**
**nificance of**
**sition or**
**loans or the**
**e, the basis**
**assumptions**
**e.**
**ssets as a**
**the financial**
**and**|**ade to or on**
**arantees**
**s aims**|**This year**|**Last year**||||
||||**£**|**£**||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
||||-
--|-
--||||
|||||||||
||||**This year**||**Last year**|||
|||||||||
|||||||||
|||||||||
||||**_Description_**
**This year £**
**Last year £**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|||||
||||**_Description_**||**This year £**|**Last year £**||
||||||-
--|-
--||
||||||-
--|-
--||
||||||-
--|-
--||
||||||-
--|-
--||
|||**_Total_**|||-
--|-
--||
||||**_Description_**
**This year £**
**Last year £**
-
--
-
--
-
--
-
--
-
--
-
--|||||
||||**_Description_**||**This year £**|**Last year £**||
|||**_s_**
|||-
--|-
--||
||||||-
--|-
--||
||||||-
--|-
--||
|||**_Total_**|||-
--|-
--||
|||||||||
||||**This year**|**Last year**||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||||**This year**|**Last year**||||
|||||||||
|||||||||
|||||||||
**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**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|
|||||||
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|
|||||||
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|
|**Total this year**
**_Total previous year_**
**18.2 Please specify the carrying amo**
**stocks pledged as security for liabilitie**|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||**unt of any**
**s**|||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
**Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
_**Please complete this note if the charity has any debtors or prepayments.**_
|**_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**
**£**|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
|**Other debtors**
**Total**|-
--|-
--|
||||
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**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**
**£**|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
**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**||-|--|-|--|-|--|-|--|
|**Payments received on account for contracts or**||||||||||
|**performance-related grants**||-|--|-|--|-|--|-|--|
|**Accruals and deferred income**||-|--|-|--|-|--|-|--|
|**Taxation and social security**||-|--|-|--|-|--|-|--|
|**Other creditors**||-|--|-|--|-|--|-|--|
||**Total**|-|--|-|--|-|--|-|--|
## **20.2 Deferred income**
_**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**||-|--|-|--|
**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**||
|||||
|||||
|||||
**Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
|**22.1 Please provide information about the significance of financial**
**instruments (eg. debtors, creditors, investments etc) to the**
**charity's financial position or performance, for example, the terms**
**and conditions of loans or the use of hedging to manage financial**
**risk.**
**22.2 If the charity has provided financial assets as a form of**
**security, the carrying amount of the financial assets pledged as**
**security and the terms and conitions related to its pledge should**
**be given here.**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
**Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
|**This year**||
|---|---|
|**Description of item including its legal nature. 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**|
||||
||||
||||
||||
**23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
|**Please provide the following information where practicable:**|||
|---|---|---|
||**This year**|**Last year**|
|**Explain any uncertainties relating to the amount or timing**|||
|**of settlement; and the possibilty of any reimbursement**|||
|**Where it is not practical to make one or more of these**|||
|**disclosures, please state this fact**|||
**Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**|**This year**
**£**|**Last year**
**£**|
||-
--|-
--|
||-
--|-
--|
||-
--|-
11,317-|
||-
--|-
--|
|**Total**|-
--|-
11,317-|
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|---|
|**Note 25 Fair value of assets and liabilities**
**This year**
**Last year**
**25.1 Please provide details of the charity's exposure to**
**credit risk (the risk of incurring a loss due to a debtor**
**not paying what is owed) , liquidity risk (the risk of not**
**being able to meet short term financial demands) and**
**market risk (the risk that the value of an investment will**
**fall due to changes in the market) arising from financial**
**instruments to which the charity is exposed at the end of**
**the reporting period and explain how the charity**
**manages those risks.**
**25.2 Please give details of the amount of change in the**
**fair value of basic financial instruments (debtors,**
**creditors, investments (see section 11, FRS 102 SORP))**
**measured at fair value through the SoFA that is**
**attributable to changes in credit risk.**|||
||||
||||
||||
||||
**Section C Notes to the accounts (cont)**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
**Please provide details of the nature of the event**
**This year Last year**
**Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made**
**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 UR - 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 Fund|UR|General charity activities|-
11,317-|-
3,975-|-
2,863-|-
--|-
--|-
12,429-|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
|**_Other funds_**|**N/a**|**N/a**|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total Funds**|||-
11,317-|-
3,975-|-
2,863-|-
--|-
--|-
12,429-|
||||||||||
**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 UR - 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 Fund|UR|General Charity Activities|-
3,707-|-
12,320-|-
4,710-|-
--|-
--|-
11,317-|
|Restricted Fund|R|Panel Discussion at Climate Week NYC|-
--|-
601-|-
601-|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
|**_Other funds_**|**N/a**|**N/a**|-
--|||-
--|-
--|-
--|
|**Total Funds**|||-
3,707-|-
12,921-|-
5,311-|-
--|-
--|-
11,317-|
||||||||||
**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|||
||||
|**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**|
|Restricted Fund|Panel Discussion at Climate Week NYC|601|
||||
||||
||||
||||
||||
**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 TRUE their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
||||||**Amounts paid or benefit value**|**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)**
**TRUE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
||||||**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|||
|---|---|---|---|---|---|---|---|---|---|---|---|
||||**Remuneration**||**Pension**||**Redundancy**||**Other**||**TOTAL**|
|**Name of trustee**|**Legal authority (eg order,**
**governing document)**||||**contribution**|**(including loss**
**of office)/ex**
**gratia**||||||
||||**£**||**£**||||**£**||**£**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||||||||||||
|**_Please give details of why remuneration or other employment_**||||||||||||
|**_benefits were paid._**||||||||||||
|**_Where an ex gratia payment has been made to a trustee, provide an_**||||||||||||
|**_explanation of the nature of the payment._**||||||||||||
## **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)**|||||**_FALSE_**|
|---|---|---|---|---|---|
|**Type of expenses reimbursed**||**This year**
**£**|||**Last year**
**£**|
|**Travel**|-||--|-|--|
|**Subsistence**|-||--|-|--|
|**Accommodation**|-||--|-|--|
|**Other (please specify):**|-||--|-|--|
|Repayments to Charalee Graydon for - HMRC documentation postage, printing, and ID||||||
|documentation notarisation for the CIO|-||26-|-|45-|
|**TOTAL**|-||26-|-|45-|
|||||||
|**Please provide the number of trustees reimbursed for expenses or who had**|||**1**||**1**|
|**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._**||||||||
|**Last year**||||||||
|**There have been no related party transactions in the reporting period (True or False)**||||||**_TRUE_**||
||||||||**Amounts**|
|**Name of the trustee or**
**related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**period end**|**at**|**written off**
**during**
**reporting**|
||||||||**period**|
||||**£**|**£**|**£**||**£**|
|||||||||
|||||||||
|||||||||
|||||||||
|**_In relation to the transactions above, please provide the terms and_**||||||||
|**_conditions, including any security and the nature of any payment_**||||||||
|**_(consideration) to be provided in settlement._**||||||||
|**_For any related party, please provide details of any guarantees_**||||||||
|**_given or received._**||||||||
## **Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**