## **Trustees’ Annual Report for the period** ## **From April 2024 To March 2025** ## **Charity name: YAHJIREH FOUNDATION** ## **Charity registration number:1197408** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|Support for Vulnerable Populations in Rural Côte
d'Ivoire
To relieve poverty and improve the living conditions of
poor and vulnerable populations in rural areas of Côte
d'Ivoire by:
Providing essential items such as food and clothing;
Facilitating access to education for children and
young adults;
Implementing basic health support initiatives,
including medical outreach, consultations, and health
education, to improve general well-being and reduce
preventable illnesses.
Promotion of Social Inclusion for Refugees and
Asylum Seekers in the UK
To promote social inclusion for the public benefit
among refugees and asylum seekers residing in
Kettering and the surrounding areas in
Northamptonshire, who are socially excluded due to
their social and economic circumstances, by:
Providing interpretation, translation, and form-filling
services to help them navigate essential systems (e.g.
healthcare, housing, and employment);
Supporting their integration through the provision of
basic necessities, such as clothing and food;
Helping them adapt to life in a new community with
dignity and support| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and 1.19|Activities in Relation to the First Purpose – Health
Care Support in Rural Ivory Coast
The foundation donated a wheelchair to a disabled
man in the village and clothing to a newborn orphan
In line with the Yahjireh Foundation’s charitable
objectives —to promote social inclusion for the public
benefit among refugees and asylum seekers residing
in Kettering and the surrounding areas in
Northamptonshire, who are socially excluded due to
their social and economic circumstances,— the
following key activity was undertaken during the
reporting period:
Teaching English class to Ukraineans refugees.| |---|---|---| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The trustees confirm that they have had due regard to
the guidance issued by the Charity Commission on
public benefit when exercising their duties and making
decisions throughout the year.
In planning and delivering the Yahjireh Foundation’s
activities, the trustees have ensured that the charity’s
aims and objectives are carried out for the public
benefit. All programs and services — including
educational support, medical outreach, and refugee
integration — are designed to benefit individuals in
need, without restriction by gender, ethnicity, or
background, and with a clear focus on advancing
education, health, and social inclusion in both the
Ivory Coast and the UK.
The trustees are satisfied that the charity’s activities
during the year have directly contributed to its
charitable purposes and delivered meaningful and
measurable benefits to its target communities.| **Additional information (optional)** You may choose to include further statements where relevant about: SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment |||| |---|---|---| |Contribution made by
volunteers|Para 1.38|Refugee Integration: In Kettering, volunteers
facilitated English classes, provided one-on-
one job coaching, helped with CV writing,
and offered interpretation services to assist
refugees with accessing essential services.
Impact:
The involvement of volunteers allowed the
Foundation to:
Expand its services without increasing
administrative costs.
Deliver more personalised and culturally
sensitive support.
Build trust within beneficiary communities
through consistent and empathetic
engagement.
The Trustees would like to express their
sincere gratitude to all volunteers for their
invaluable service and commitment to the
Foundation’s mission| |Other||| ## **Achievements and Performance** SORP reference |Summary of the main
achievements of the
charity, identifying the
difference the charity’s
work has made to the
circumstances of its
beneficiaries and any
wider benefits to society
as a whole.|Para 1.20|During the reporting period, the Yahjireh
Foundation made significant progress in
advancing its mission to support refugees in
Kettering and surrounding areas.
Key Achievements:
Refugee Inclusion in the UK:
Delivered English language classes, CV
writing workshops, interview training, and job
search support to over 10 refugees in
Kettering.
Provided translation and interpretation
services, helping individuals access and
housing services.
Impact on Beneficiaries:
Integration and Opportunity: Refugees in the
UK gained practical skills and confidence,
aiding their integration into society and
access to employment.
Wider Societal Benefits:
Strengthened community cohesion in
Kettering by promoting inclusion and cultural
understanding.
Supported global development goals in
education, health, and social equality.|| |---|---|---|---| ## **Additional information (optional)** You may choose to include further statements where relevant about: |
Achievements against
objectives set|
Para 1.41|| |---|---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|| |Investment performance
against objectives|Para 1.41|| |||| Other ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|At the end of the financial period, the
Yahjireh Foundation remains in a stable
financial position. Total income for the year
amounted to £500 derived from a
combination of individual donations,
corporate contributions
Expenditure for the year totalled £500
primarily directed towards programme
activities in Kettering. Key areas of
expenditure included:
Wheelchair for disabled people
Chothing for Orphan
Refugee support services (language classes,
job readiness training)
The charity ended the period with net assets
of £150, including cash reserves of £100.
These reserves will support ongoing and
upcoming projects, ensuring continuity of
services and sustainability.
The Trustees are satisfied that the financial
management of the charity is sound.
Adequate controls and budgeting processes
are in place, and the charity has no
significant liabilities at the period end.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|Our organisation maintains financial reserves
to ensure stability, sustainability, and
continuity of operations. These reserves are
held as a safeguard against unforeseen
circumstances, economic fluctuations, and to
support strategic initiatives when necessary.
The primary reasons for holding reserves
include:
Financial Stability: To ensure that the
organisation can continue to operate
effectively in the event of funding shortfalls or
unexpected expenses.
Risk Management: To mitigate potential
financial risks and respond quickly to
emergencies or external shocks.
Operational Continuity: To cover ongoing| |||operational costs during periods of delayed
income or reduced funding.
Strategic Investment: To fund planned
investments that support the organisation’s
mission and long-term goals.
The level of reserves is reviewed periodically
by the board to ensure it remains appropriate
to the size, nature and risk profile of the
organisation.| |---|---|---| |Amount of reserves held|Para 1.22|£100| |Reasons for holding zero
reserves|Para 1.22|| |Details of fund materially in
deficit|Para 1.24|| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|| ## **Additional information (optional)** You may choose to include further statements where relevant about: |
The charity’s principal
sources of funds (including
any fundraising)|
Para 1.47|| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the principal
risks facing the charity|Para 1.46|| |Other||| ## **Structure, Governance and Management** |Description of charity’s
trusts:||The Yahjireh Foundation
Established in October 2022, The Yahjireh
Foundation is a charitable trust formed to
support vulnerable communities through
targeted health, education, and social
welfare programmes in rural areas of the
Ivory Coast and in Kettering and its
surrounding areas in England.
Trust Objectives:
The primary objectives of the Trust are:
To provide education and healthcare
assistance and resources to vulnerable
individuals living in rural areas of the Ivory
Coast.
To support the inclusion and well-being of
refugees in Kettering and the surrounding
areas.
Trust Structure:
The Trust is governed by a Board of
Trustees composed of professionals from
various sectors. All decisions are made
collectively, with transparency and
accountability as key guiding principles.
Trust Activities:
Sponsoring scholarships and providing
school supplies for children in low-income
communities.
Partnering with local clinics to offer free
health check-ups, medicines, and minor
surgeries through medical outreach
campaigns.
Supporting widows and orphans through
donations of clothing and food.
Promoting refugee inclusion by offering
English classes, CV writing and interview
training, job search assistance, and
translation and interpretation services.|| |---|---|---|---| |||Funding Sources:
The Trust is funded through:
Donations from individual and corporate
donors.
Fundraising events and campaigns.
Grants from local and international funding
organisations.
Compliance and Reporting:
The Trust is registered with the national
charity commission and submits annual
reports, financial statements, and impact
assessments to ensure compliance and
maintain public trust.| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|Constitution| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|The charity is constituted as a**Charitable**
**Incorporated Organisation (CIO)**and is
governed by a**constitution**approved by the
Charity Commission. The constitution
outlines the charity’s objectives, governance
structure, and the responsibilities of its
trustees.| |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
Trustees of the Yahjireh Foundation are
appointed in accordance with the provisions
set out in the charity’s governing document
(the Constitution/Trust Deed).
Appointment and Election:
Initial Appointment: The first trustees were
appointed by the Founder upon
establishment of the Foundation in October
2022.
Subsequent Appointments: Additional
trustees may be appointed by resolution of
the existing Board of Trustees, subject to the
maximum number allowed under the
Constitution.
Term of Office: Trustees serve a term of
three years and may be reappointed or re-
elected for further terms, subject to Board
approval.
Skills-Based Selection: When appointing
new trustees, consideration isgiven to the| skills, experience, and diversity needed to enhance the effectiveness of the Board. Entitled Persons or Bodies: Currently, no external individual or body holds the constitutional right to appoint trustees. All trustee appointments are made internally by resolution of the existing Board. Resignation and Removal: Trustees may resign at any time by providing written notice to the Chair or Secretary of the Board. A trustee may be removed by a unanimous decision of the other trustees if they are deemed unable to fulfill their duties, in accordance with the procedures outlined in the constitution. ## **Additional information (optional)** You may choose to include further statements where relevant about: |
Policies and procedures
adopted for the induction and
training of trustees|
Para 1.51|| |---|---|---| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|| |Relationship with any related
parties|Para 1.51|| |Other||| ## **Reference and Administrative details** |Charity name|YAHJIREH FOUNDATION| |---|---| |Other name the charity uses|| |Registered charitynumber|1197408| |Charity’s principal address|7 Spriggs Close| |---|---| ||Burton Latimer| ||Kettering| ||NN17 5FW| **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
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11
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15
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20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||Floraine Lonzo|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |Corporate trustees–names of the directors at the date the report was approved|Corporate trustees–names of the directors at the date the report was approved|Corporate trustees–names of the directors at the date the report was approved| |---|---|---| |**Director name**|Floraine Lonzo|| |||| |||| |||| |||| |||| |||| Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** |**Additional information (optional)**
**Names and addresses of advisers (Optional information)**|**Additional information (optional)**
**Names and addresses of advisers (Optional information)**|**Additional information (optional)**
**Names and addresses of advisers (Optional information)**| |---|---|---| |**Type of**
**adviser**
**Name**
**Address**||| |||| |||| |||| |||| |**Name of chief executive or names of senior staff members (Optional information)**||| ## **Exemptions from disclosure** ## **Reason for non-disclosure of key personnel details** ## **Other optional information** ## **Declarations** ## **The trustees declare that they have approved the trustees’ report above.** ## **Signed on behalf of the charity’s trustees** > **Signature(s)** Floraine **Full name(s)** Floraine Lonzo **Position (eg Secretary,** Chair **Chair, etc)** **Date** 06/07/2025 YAHJIREH FOUNDATION Charity No Company No ## **Section A Statement of financial activities (including summary income and expenditure account)** |Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
**_Total_**
S07
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material expense item
S10
Other
S11
**_Total_**
S12
**Net income/(expenditure) before tax for**
**the reporting period**
S13
Tax payable
S14
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
S15
Net gains/(losses) on investments
S16
**Net income/(expenditure)**
S17
**Extraordinary items**
S18
**Transfers between funds**
S19
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the
charity’s own use
S20
Other gains/(losses)
S21
**_Net movement in funds_**
S22
**_Reconciliation of_**
**_funds:_**
Total funds brought forward
S23
**_Total funds carried forward_**
S24|-|-|-|-|-| |---|---|---|---|---|---| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| Charity Name: YAHJIREH FOUNDATION Charity No 1197408 Company No ## **Section B Balance sheet** |**Section B Balance sheet**
**Unrestricted**
**Restricted**
**income**|**Section B Balance sheet**
**Unrestricted**
**Restricted**
**income**|
**Restricted**
**income**|**Endowment**
**Total this**|**Endowment**
**Total this**|**Total last**| |---|---|---|---|---|---| |Guidance note
**funds**
**funds**
**£**
**£**
**Fixed assets**
F01
F02
**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
500
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22
500
-||**funds**
**£**
F02|**funds**
**year**
**£**
**£**
F03
F04||**year**
**£**
F05| |||-|
-|
-|-| ||-|
-|
-|
-|-| ||-|
-|
-|
-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|
-|
-|
-|-| ||-|
-|
-|
-|-| ||-|
-|
-|
-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|
-|
-|
-|-| ||||||| ||-|-|-|-|-| ||||||| ||-|-|**-**|-|-| ||||||| ||-|
-|
-|
-|-| ||-|
-|
-|
-|-| ||||||| ||-|-|-|-|-| ||||||| ||-|||-|-| |||-|
-|-|-| ||500|||2.000|500| |||||-|| ||||||| ||500|
-|-|~~Cross Add~~
Error|500| Signed by one or two trustees/directors on behalf of all the trustees/directors **Section C Notes to the accounts** ü ü ü ü ü ü ü ü **Section C Notes to the accounts (cont)** **Section C Notes to the accounts (cont)** |**Note 2 Accounting policies**
**2.2 INCOME**
**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources;
· the monetary value can be measured with sufficient reliability.
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
**Donated goods**
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.|Yes*|No*|N/a*| |---|---|---|---| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| |**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Investment gains and**
**losses**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**2.4 ASSETS**
**Tangible fixed assets for**
**use by charity**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 14.
**Intangible fixed assets**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
They are valued at cost.
**Heritage assets**
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same 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|Yes*|No*|N/a*| |---|---|---|---| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||||| ||||| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| |p
net realisable value.
Goods or services provided as part of a charitable activity are measured at net
realisable value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on
the contract.
Debtors (including trade debtors and loans receivable) are measured on initial
recognition at settlement amount after any trade discounts or amount advanced by the
charity. Subsequently, they are measured at the cash or other consideration expected
to be received.
The charity has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on
deposit and cash equivalents with a maturity of loss than one year held for investment
purposes rather than to meet short-term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|||| |---|---|---|---| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| ||Yes*|No*|N/a*| ||ü|ü|ü| **Section C Notes to the accounts (cont)** |**Section C Notes to the accounts (cont)**
**Note 3 Income**

**Unrestricted**
**Restricted**
**income**
**Endowment**|**Notes to the accounts (cont)**
**Income**

**Unrestricted**
**Restricted**
**income**
**Endowment**|**Notes to the accounts (cont)**
**Income**

**Unrestricted**
**Restricted**
**income**
**Endowment**|**Notes to the accounts (cont)**
**Income**

**Unrestricted**
**Restricted**
**income**
**Endowment**|**Notes to the accounts (cont)**
**Income**

**Unrestricted**
**Restricted**
**income**
**Endowment**|**Notes to the accounts (cont)**
**Income**

**Unrestricted**
**Restricted**
**income**
**Endowment**|**Notes to the accounts (cont)**
**Income**

**Unrestricted**
**Restricted**
**income**
**Endowment**| |---|---|---|---|---|---|---| |**Analysis of income**
**funds**
**funds**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Donations**
**and legacies:**
Donations and gifts
- - - -
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** - - - - -
**Charitable**
**activities:**
2.100- - 2.100-
- - - - -
- - - - -
Other
- - - - -
**Total** 2.100 - - 2.100 -
**Other trading**
**activities:**
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total** - - - - -
**Income from**
**investments:**
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total** - - - - -
**Separate**
**material item**
**of income**
- - - - -
- - - - -
- - - - -
- - - - -
**Total** - - - - -
**Other:**
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
held for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other
- - - - -
**Total** - - - - -
**TOTAL INCOME**
2.100- -2.100-|**Analysis of income**
**funds**
**funds**
**funds**
**Total funds**
**Prior year**
**£**
**£**|||||| ||Donations and gifts||-|-|-|-| ||
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**|-|-|-|-|-| |||||||| |||2.100|-|-|2.100|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|2.100|-|-|2.100|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-|-|-|-|-| ||
Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset
held for charity's own use|-|-|-|-|-| ||
Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-| ||
Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||2.100|-|-|2.100|-| **All income in the prior year was unrestricted except for: (please provide description and amounts)** **Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)** **This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** **Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** **Section C Notes to the accounts (cont)** > [ - ] > [ - ] **Section C Notes to the accounts (cont)** - - **Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.** **Section C Notes to the accounts (cont)** |**Analysis**
**Expenditure on raising funds:**|**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:**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-
~~Cross~~|-|-|-|-| |**Total expenditure on charitable activities**|500|-|-|

add error|-|-|-|-| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| ||-|
-|-|
-|-|
-|
-|
-| ||-|
-|-|
-|-|
-|
-|
-| ||-|
-|-|
-|-|
-|
-|
-| ||-|
-|-|
-|-|
-|
-|
-| |**Total other expenditure**
**TOTAL EXPENDITURE**|-|
-|-|-|
-|
-|
-|-| ||500|-|-|#VALUE!|-|-|-|-| **This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** **Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(cont)**| |---|---|---|---| |
**Note 7 Extraordinary items**
**_Please explain the nature of each extraordinary item occurring in the period._**
**Description**
**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extraordinary items**||
**This year**
**Last year**
**£**
**£**|| |||-|-| ||||| |||-|-| |||-|-| |||-|-| ||||| |||-|-| ||**ms**|-|-| |**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._**|**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._**|**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._**|**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._**|**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._**|**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._**|**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._**|**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**||**Amountpaid out**||**Balance held atperiod end**|| |**Description/name of party**|**Related**
**party (Yes**
~~**or No)**~~|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**| |||**£**|**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |**Total**||-|-|-|-|-|-| |**_8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the_**
**_purchase of goods or services, please disclose details of any balances outstanding between any participating members._**|||||||| |**Description/name of party**||||||**Balance held atperiod end**|| |||||||**Thisyear**|**Lastyear**| |||||||**£**|**£**| |||||||-|-| |||||||-|-| |||||||-|-| |||||||-|-| |||||||-|-| |**Total**||||||-|-| ## **Section C Notes to the accounts** |**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**|-|-|
-|
-|
-|| **Section C Notes to the accounts** ## **Section C Notes to the accounts (cont)** |**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**
**Other employee benefits**
**Total staff costs**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|
-| ||-|
-| |||| ||-|
-| ||-|
-| - - **Fundraising Charitable Activities** - - **Governance** - - **Other** - - **Total** - - **----- Start of picture text -----**
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
CC17a (Excel) 22 27/07/2025
**----- End of picture text -----**
**Section C Notes to the accounts (cont)** |**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**| |---|---|---|---|---| |**Note 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 ofgrantspaid(included in cost of charitable activities)**
**Analysis**
**Grants to**
**institutions**
**Grants to**
**individuals**
**Support costs**
**Total**
**£**
**£**
Activity orproject1
-
-
-**-**
Activity orproject2
-
-
-
-
Activity orproject 3
-
-
-
-
Activity orproject4
-
-
-
-
**_Total_**
**-**
**-**
**-**
**-**||||| |**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**| |Activity orproject1|||**£**|**£**| ||-|
-|
-|**-**| |Activity orproject2|-|
-|
-|
-| |Activity orproject 3|-|
-|
-|
-| |Activity orproject4|-|
-|
-|
-| |**_Total_**|**-**|**-**|**-**|**-**| |**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**| |---|---|---| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_TOTAL GRANTS PAID_**||**-**| |||-| |||-| **-** ## **Section C Notes to the accounts (cont)** |**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
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
-
-
-
-
-|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant, machinery and**
**motor vehicles**
**£**|**Fixtures, fittings and**
**equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||-|
-|
-|
-|
-| ||-|
-|
-|
-|
-| ||-|
-|
-|
-|
-| ||-|
-|
-|
-|
-| ||-|
-|
-|
-|
-| ||-|
-|
-|
-|
-| ||SL or RB (Straight
Line or Reducing
Balance)|
SL or RB|SL or RB|SL or RB|SL or RB| ||||||| ||||||| ||-|
-|
-|
-|
-| ||-|
-|
-|
-|
-| ||-|
-|
-|
-|
-| ||-|
-|
-|
-|
-| ||-|
-|
-|
-|
-| ||-|
-|
-|
-|
-| ||||||| ||
-|
-|
-|
-|
-| ||
-|
-|
-|
-|
-| **----- Start of picture text -----**
14.4 Impairment
This year: Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
Last year: Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
14.5 Revaluation
If an accounting policy of revaluation is adopted, please provide: This year Last year
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied and significant assumptions
the carrying amount that would have been recognised had - -
the assets been carried under the cost model.
14.6 Other disclosures
This year Last year
£ £
(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.
* 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).
CC17a (Excel) 27 27/07/2025
**----- End of picture text -----**
**Section C Notes to the accounts (cont)** |**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the
- - -
-
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
- - -
-
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
- - -
-|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the
- - -
-
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
- - -
-
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
- - -
-|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the
- - -
-
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
- - -
-
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
- - -
-|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the
- - -
-
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
- - -
-
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
- - -
-|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the
- - -
-
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
- - -
-
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
- - -
-|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the
- - -
-
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
- - -
-
Disposals
- - -
-
Amortisation
- - -
-
Impairment
- - -
-
Transfers*
- - -
-
At end of year
- - -
-
**15.3 Net book value**
Net book value at the
beginning of the year
- - -
-
Net book value at the
end of the year
- - -
-| |---|---|---|---|---|---| ||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| ||||||| ||- - -
-
- - -
-
- - -
-
- - -
-
- - -
-
- - -
-
- - -
-
- - -
-||||| ||-|-|-|
-|| ||-|-|-|
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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:
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.
CC17a (Excel) 29 27/07/2025
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**Section C Notes to the accounts (cont)** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
**16.3 Depreciation and impairments**
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
**16.4 Net book value**
Net book value at the beginning of the
year
Net book value at the end of the year|**Heritage asset**
**1**
**£**|
**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**|
**Total**
**£**|
**Total**
**£**| |---|---|---|---|---|---|---| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||Straight Line
("SL") or
Reducing
Balance| |||||||| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| |Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**| |---|---|---|---| ||-|-|
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-| **2015 2014 2013 2012 2011 £ £ £ £ £** **Section C Notes to the accounts (cont)** |Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||-|
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-| |**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 less impairment)**
**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 less impairment)**|**Fair value at year end**
**Cost less impairment**
**£**
**£**
- -
- -
- -
- -
- -|**Fair value at year end**
**Cost less impairment**
**£**
**£**
- -
- -
- -
- -
- -|**Fair value at year end**
**Cost less impairment**
**£**
**£**
- -
- -
- -
- -
- -| |---|---|---|---| ||||| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|
-|| ||-||| ||**Fair value at year end**
**Cost less impairment**
**£**
**£**
- -
- -
- -
- -
- -
-
-
-||| ||||| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|
-|| ||-||| **Analysis of current asset investments This year Last year £ £ Cash or cash equivalents** - - **Listed investments** - - **Investment properties** - - **Social investments** - - **Other investments** - - - - - ## **Section C Notes to the accounts (cont)** |**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_**
**Total this year**
**_Total previous year_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**| |---|---|---|---|---|---| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||-|-|-|
-|-| ||-|-|-|
-|-| **Section C Notes to the accounts (cont) Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ **19.1 Analysis of debtors This year Last year £ £** - - **Prepayments and accrued income** - - - - **Total** - - _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above) This year Last year £ £** - - **Prepayments and accrued income** - - - - **Total** - - **Section C Notes to the accounts (cont)** **Total** - - - - - - ## **Section C Notes to the accounts (cont)** - - **Section C Notes to the accounts (cont)** **Section C Notes to the accounts (cont)** **Section C Notes to the accounts (cont)** - - **Section C Notes to the accounts (cont)** **Section C Notes to the accounts (cont)** **Section C Notes to the accounts (cont)** |**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| ||||-|
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-| |**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds as per balance sheet**|||-|-|-|-|-|-| |**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*|No*
ü|||| |||||ü|ü|||| **Section C Notes to the accounts (cont)** |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|~~**Fund**~~
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|~~**Fund**~~
**balances**
**carried**
**forward**
**£**| ||||-|
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-| |**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|-|
-|
-|
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-|
-| |**Total Funds as per balance sheet**|||-|-|-|-|-|-| |**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*|No*
ü|||| |||||ü|ü|||| **Section C Notes to the accounts (cont)** **Section C Notes to the accounts (cont)** **TOTAL** - - **----- Start of picture text -----**
28.3 Transaction(s) with related parties
Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material
interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter
'true' in the box provided.
This year
There have been no related party transactions in the reporting period (True or False)
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad debts
Amount during
or related party to charity transaction(s) period end at period end
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)
Amounts
Name of the trustee Relationship Description of the Balance at Provision for bad debts written off
or related party to charity transaction(s) Amount period end at period end during
reporting
period
£ £ £ £
- - - -
- - - -
- - - -
- - - -
In relation to the transactions above, please provide the
terms and conditions, including any security and the
nature of any payment (consideration) to be provided in
settlement.
For any related party, please provide details of any
guarantees given or received.
CC17a (Excel) 50 27/07/2025
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**