## **Beartown Rickshaw CIO** # **Trustees annual report and financial statements For the year ended 31[st] August 2022** ## **Legal and Administrative Information** Trustees Mr Anthony Bolding Mr Peter Hall Mr Alec Scaresbrook Mrs Elizabeth Bolding Mrs Valerie Scaresbrook Mrs Gillian Dooney Ms Amanda Kirby Charity Number 1197671 Principal address 7 Manor Close Congleton Cheshire CW12 3LB Independent examiner Mr Howard Turner 13 Edward Street Northwich CW9 7DQ ## **Background** Beartown Rickshaw originally started as Active Travel Congleton CIC and converted to a charity following a special resolution on 26[th] January 2022. ## **Aim and purposes** Beartown Rickshaw (BTR) aims to improve the mental health and wellbeing of local residents who, for whatever reason, are experience limited mobility, by taking them on a short (approximately 1 hour) ride on a rickshaw to a local beauty spot such as Congleton Park or Astbury Mere so that they may feel the air on their face and the wind in their hair. ## **Objectives and Activities** In addition to our main objective we are also building a team of volunteers who feel good about helping those who are less fortunate. ## **Achievements and Performance** We carried approximately 180 people in our first 8 months of operation and travelled about 900 miles within Congleton. We have regular arrangements with the following care homes and day care centres: - Clayton Manor Care Home - The Laurels Care Home - Greengables Care Home - Bradwell Court Care Home - Carter House Day care centre for adults with learning difficulties - Crossroads Day care centre for adults with learning difficulties - Heather Brae residence for adults with learning difficulties. Whilst it is difficult to measure the mental health benefits that we provide we continue to receive fabulous feedback from care home wellbeing coordinators and clients on how much they enjoy their rides on the rickshaw. One example was a lady who, unprompted by us, put the following on a Facebook post “It was absolutely amazing. Mum has very limited mobility. The footplate comes down. She was helped every step of the way. We were zipped into lovely snuggly sleeping bags and then we were off with the wind rushing through our hair. I can’t praise it enough. Would definitely recommend. It was great to see mum so excited and happy. We both had a thoroughly good time. Thank you ” ## **Public Benefit** The trustees have regard for the guidance issued by the Charity Commission and can confirm that all our rides are free and for the public benefit. ## **Rickshaw performance.** In general, the rickshaw has performed well given the number of rides that it does each week. We have unfortunately, suffered from power management issues with the rickshaw. These issues are actively being dealt with by our technical team of 6 in conjunction with the dealer, Get Cycling in York, and the manufacturer, Van Raam, who have a representative in the UK. ## **Contribution made by volunteers.** Whilst the trustees set the policy, liaise with care homes and grant funding bodies the vast majority of our interaction with our clients and general public is made by our group of volunteers and the charity could not function without them. Our volunteers do several jobs. Most of them are rickshaw pilots that we train before we allow them to take customers, other jobs include: - Outriders - Administrators - Graphic artists - Social media contributors - Bookkeeping - Chatty chums ## **Financial Review** Total receipts were £15,683 and our total expenditure was £13,406 of which £11,067 was used for the purchase of the rickshaw. The charity’s principal source of funds has been: National Lottery £6,667 Congleton Inclosure Trust £5,000 Congleton Town Trust £1,500 Congleton 4 Congleton £500 Margaret Williamson fund £720 The main risk facing the charity is loss of key personnel. This has been addressed by sharing passwords and workload among trustees. ## **Structure, Governance, and management** The method of appointment of trustees is set out in the charity’s governing document. The trustees meet approximately every 6 weeks with an attendance level of at least 80%. The trustees have arranged for 3 volunteer get together events either at the Congleton Tennis Club or at Astbury Mere. These meetings help our volunteers to form closer relationships with each other and gives a valuable opportunity for trustees to update volunteers and for volunteers to feedback to trustees with ideas for improvement. Registered number 1197671 ## Beartown Rickshaw CIO Filleted Accounts 31 August 2022 ## **Beartown Rickshaw CIO Registered number:** 1197671 **Balance Sheet as at 31 August 2022** |**Notes**
**Fixed assets**
Tangible assets
3
**Current assets**
Debtors
4
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
5
**Net current assets**
**Total assets less current**
**liabilities**
**Creditors: amounts falling due**
**after more than one year**
6
**Net assets**
**Capital and reserves**
Profit and loss account
**Shareholders' funds**|**2022**
**£**
8,300
399
3,561
3,960
(3,458)
502
8,802
(6,917)
1,885
1,885
1,885|-
1,636|**2021**
**£**
-
1,636| |---|---|---|---| |||1,636
-|| ||||| ||||1,636
-| ||||1,636| ||||1,636| ||||1,636| The trustees are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit in accordance with section 476 of the Act. The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. Mrs EJ Bolding Trustee Approved by the board on 27 February 2023 1 **Beartown Rickshaw CIO Notes to the Accounts for the year ended 31 August 2022** ## **1 Accounting policies** ## _**Basis of preparation**_ The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). ## _**Turnover**_ Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. ## _**Tangible fixed assets**_ Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: Rickshaw 25% reducing balance ## _**Debtors**_ Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. ## _**Creditors**_ Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. ## _**Grants received**_ Grants received to purchase the rickshaw are being spread over 4 years to approximate to the expected useful life of the rickshaw. |**2**
**Employees**
Average number of persons employed by the company|**2022**
**Number**
0|**2021**
**Number**
0| |---|---|---| 2 ## **Beartown Rickshaw CIO Notes to the Accounts for the year ended 31 August 2022** ## **3 Tangible fixed assets** |**Cost**
Additions
At 31 August 2022
**Depreciation**
Charge for the year
At 31 August 2022
**Net book value**
At 31 August 2022
**4**
**Debtors**
**5**
**Creditors: amounts falling due within one year**
Grant income deferred
**6**
**Creditors: amounts falling due after one year**
Grant income deferred
Income tax reclaimable on Gift Aid|**2022**
**£**
399
**2022**
**£**
3,458
**2022**
**£**
6,917|**Rickshaw**
**£**
11,067| |---|---|---| |||11,067| |||2,767| |||2,767| |||8,300| |||**2021**
**£**
-| |||**2021**
**£**
-| |||**2021**
**£**
-| ## **7 Controlling party** The charity is controlled by its trustees, who have no benefical interest in the charity or its assets. ## **8 Other information** Beartown Rickshaw CIO is a charitable incorporated organisation without a share capital and incorporated in England. Its registered office is: 7 Manor Close Congleton CW12 3LB 3 |**Beartown Rickshaw CIO**|**Beartown Rickshaw CIO**|**Beartown Rickshaw CIO**|Charity No
(if any)|**1197671**|| |---|---|---|---|---|---| |Annualaccountsforthe period|||||| |Period start date|**01/09/2021**|**To**|Period end
date|**31/08/2022**|| ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Grants received
S02
Income tax claimable on donations
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Staff training and welfare
S08
Telephone and internet
S09
Stationery and printing
S10
Insurance
Cycle maintenance
Clothing
Tools
Depreciation
Sundry expenses
Advertising and PR
Other legal and professional
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---| ||1,497|-|-|1,497|226| ||3,459|-|-|3,459|2,093| ||399|-|-|399|-| ||-|-||-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||5,355|-|-|5,355|2,319| ||||||| ||301|-|-|301|218| ||260|-|-|260|20| ||90|-|-|90|99| ||642|-|-|642|-| ||286|-|-|286|-| ||346|-|-|346|-| ||68|-|-|68|-| ||2,767|-|-|2,767|-| ||266|-|-|266|-| ||80|-|-|80|204| ||-|-|-|-|142| ||5,106|-|-|5,106|683| ||||||| ||249|-|-|249|1,636| ||-|-|-|-|-| ||249|-|-|249|1,636| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||249|-|-|249|1,636| ||||||| ||1,636|-|-|1,636|-| ||1,885|-|-|1,885|1,636| ||||||| ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10

B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---|---| |||8,300|-|-|8,300|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||8,300|-|-|8,300|-| |||||||| |||-|-|-|-|-| |||399|-|-|399|-| |||-|-|-|-|-| |||3,561|-|-|3,561|1,636| |||3,960|-|-|3,960|1,636| |||||||| |||3,458|-|-|3,458|-| |||||||| |||502|-|-|502|1,636| |||||||| |||8,802|-|**-**|8,802|1,636| |||||||| |||6,917|-|-|6,917|-| |||-|-|-|-|-| |||||||| |||1,885|-|-|1,885|1,636| |||||||| |||-|||-|-| ||||-||-|-| |||1,885||-|1,885|1,636| ||||||-|| |||1,885|-|-|1,885|1,636| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||||| |||||||| CC17a (Excel) 14/04/2023 2 ## **Section C Notes to the accounts** Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* ✓ preparing their 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 conclusion that the charity is a going concern; An explanation as to those factors that support _**not applicable**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. |Yes*
No*|✓|* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||✓||| |**_Please disclose_**|**_:_**||| |**_(i) the nature of_**|**_the chan_**|**_ge in accounting policy;_**|none| |**_(ii) the reasons_**
**_provides more_**
**_and_**|**_why appl_**
**_reliable a_**|**_ying the new accounting policy_**
**_nd more relevant information;_**|none| |**_(iii) the amount_**
**_in the current p_**
**_the aggregate a_**
**_periods before_**|**_of the adj_**
**_eriod, eac_**
**_mount of_**
**_those pre_**|**_ustment for each line affected_**
**_h prior period presented and_**
**_the adjustment relating to_**
**_sented, 3.44 FRS 102 SORP._**|**_none_**| ## **1.4 Changes to accounting estimates** |No changes to a|ccounting|estimates have occurred in the reporting period (3.46 FRS 102 SORP).|estimates have occurred in the reporting period (3.46 FRS 102 SORP).| |---|---|---|---| |Yes*
No*|✓|* -Tick as appropriate|| ||✓||| |**_Please disclose_**|**_:_**||| |**_(i) the nature of_**|**_any chan_**|**_ges;_**|not applicable| |**_(ii) the effect of_**
**_assets and liabi_**|**_the chan_**
**_lities for t_**|**_ge on income and expense or_**
**_he current period; and_**|not applicable| |**_(iii) where pract_**
**_more future per_**|**_icable, th_**
**_iods._**|**_e effect of the change in one or_**|**_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*
**_Please disclose_**|✓|* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||✓||| ||**_:_**||| |**_(i) the nature of_**|**_the prior_**|**_period error;_**|| |**_(ii) for each prio_**
**_amount of the c_**
**_affected; and_**|**_r period_**
**_orrection_**|**_presented in the accounts, the_**
**_for each account line item_**|not applicable| |**_(iii) the amount_**
**_earliest prior pe_**|**_of the co_**
**_riod pres_**|**_rrection at the beginning of the_**
**_ented in the accounts._**|**_not applicable_**| CC17a (Excel) 14/04/2023 3 **Section C Notes to the accounts** ## **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._ **----- Start of picture text -----**
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide a description
of the nature of each change
in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS
102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure)
as restated
**----- End of picture text -----**
CC17a (Excel) 14/04/2023 4 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** ## **2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
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 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 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.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
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.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**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).
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.
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.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
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.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| |**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
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.
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.
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
**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.
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.
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.
**Investment gains and**
**losses**
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.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**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.
**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.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**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**||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||| |||✓|✓|✓| |**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Current asset**
**investments**|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 cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---|---| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||||| |||||| **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
1,497
- -1,497 226
Gift Aid
399
- -399
-
Legacies
- - - - -
General grants provided by government/other
charities
3,459
- -3,459 2,093
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total** 5,355
- - 5,355 2,319
- - - - -
- - - - -
- - - - -
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
forcharity's ownuse
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total**
- - - - -
5,355
- -5,355 2,319
**Other information:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**| |---|---|---|---|---|---|---| ||Donations and gifts|1,497|-|-|1,497|226| ||Gift Aid|399|-|-|399|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|3,459|-|-|3,459|2,093| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|5,355|-|-|5,355|2,319| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||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
forcharity's ownuse|
-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||5,355|-|-|5,355|2,319| |||||||| |**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||||||| |**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||||||| |||||||| |||||||| |||||||| |**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**||||||| CC17a (Excel) 14/04/2023 58 **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government and other grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**£**
**Description**|**This year**
**£**
**Description**|**This year**
**£**
**Description**| |---|---|---|---| ||Congleton Inclosure Trust||5,000| ||National Lottery||6,667| ||Congleton Town Trust||1,500| ||Congleton4Congleton||1,220| ||Eaton Lodge||100| ||BDW Trading grant refunded||-300| ||Cheshire East Council refunded||-353| ||Grants received in year spread over next 3 years||-10,375| ||**Total**
**Description**||3,459| ||||**Last year**
**£**| ||Congleton Town Council||500| ||Love to Ride||493| ||BDW Trading Ltd||300| ||Cheshire East Council||800| ||||-| ||**Total**||2,093| ||**Thisyear**
**Lastyear**||| ||none|none|| ||**Thisyear**
**Lastyear**||| ||none|none|| CC17a (Excel) 14/04/2023 59 **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**Use of property**
**Other**
**Seconded staff**|**Thisyear**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||||| |||**Lastyear**|| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|unrealistic to value donatedgoods and services.|unreaslistic to value donatedgoods and service|| |**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.**|||| ||none|none|| ||||| ||the charity receives the services of unpaid
volunteers to operate the rickshaw.|not applicable.|| CC17a (Excel) 14/04/2023 60 **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**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**| |---|---|---|---|---|---|---|---|---| |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:**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on charitable**
**activities**|-|-|-|-|-|-|-|-| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-| ||-|-|-|-|
-|-|-|-| **Other information:** **Analysis of expenditure on charitable activities** CC17a (Excel) 14/04/2023 61 ||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**| |---|---|---|---|---|---|---|---|---| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Activity1|-|-|-|-|-|-|-|-| |Activity2|-|-|-|-|-|-|-|-| |Other|-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |||||||||| CC17a (Excel) 14/04/2023 62 ## **Section C Notes to the accounts (cont)** ## **Note 7 Extraordinary items** **----- Start of picture text -----**
Please explain the nature of each extraordinary item occurring in the period.
This year Last year
Description £ £
Extraordinary item 1
- -
Extraordinary item 2
- -
- -
Extraordinary item 3
- -
Extraordinary item 4
- -
Total extrordinary items - -
**----- End of picture text -----**
CC17a (Excel) 14/04/2023 63 ## **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**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**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 discose details of any balances outstanding between any participating members.**_ |**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |**Total**|-|-| CC17a (Excel) 14/04/2023 64 ## **Section C Notes to the accounts** ## **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** |**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.**_ CC17a (Excel) 14/04/2023 65 ## **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).**_ |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-
|-| CC17a (Excel) 14/04/2023 66 **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** **----- Start of picture text -----**
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:
**----- End of picture text -----**
**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**|**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**|-|-| |||| |**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.**||| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| CC17a (Excel) 14/04/2023 67 ## **11.2 Average head count in the year** **The parts of the charity in which the employees work** ||**This year**
**Number**|**Last year**
**Number**| |---|---|---| |**Fundraising**|-|-| |**Charitable Activities**|-|-| |**Governance**|-|-| |**Other**|-|-| |**Total**|-|-| ## **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** |**Please state the amount of the payment (or value of any waiver**
**of a right to an asset)**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**
-|**£**
-| CC17a (Excel) 14/04/2023 68 ## **11.4 Redundancy payments** ## _**Please complete if any redundancy or termination payment is made in the period.**_ |**The nature of the payment (cash, asset**
**etc.)**
**Total amount of payment**
**Please state the accounting policy for any redundancy or**
**termination payments**
**The extent of redundancy funding at the balance sheet date**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**
-|**£**
-| |||| |||| |||| ||**Thisyear**|**Lastyear**| ||**£**
-|**£**
-| |||| |||| CC17a (Excel) 14/04/2023 69 ## **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.**_ |**Please explain the basis for allocating the liability and expense**
**of defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**
**Amount of contributions recognised in the SOFA as an expense**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**
-|**£**| |||-| |||| |||| ## _**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 multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details** CC17a (Excel) 14/04/2023 70 ## **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**| |---|---|---|---|---| ||||**£**|**£**| |Activityorproject 1|-|-|-|-| |Activityorproject 2|-|-|-|-| |Activityorproject 3|-|-|-|-| |Activityorproject 4|-|-|-|-| |**_Total_**|**-**|**-**|**-**|**-**| _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.2 Grants made to institutions** |**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_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**
**grantspaid £**| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|||**-**| ||||-| ||||-| CC17a (Excel) 14/04/2023 71 ## **Last year:** ## **13.3 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**
**£**|**Total**
**£**| |---|---|---|---|---| |Activityorproject 1|-|-|-|**-**| |Activityorproject 2|-|-|-|**-**| |Activityorproject 3|-|-|-|**-**| |Activityorproject 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**
**grantspaid £**| |---|---|---| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**||**-**| |||-| |||-| CC17a (Excel) 14/04/2023 72 ## **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** |At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Rickshaw**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||-|-|-|-|-| |||-|11,067|-|11,067| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|11,067|-|11,067| ||||||| ||||reducing
balance||| ||||25% per
annum||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| |||-|2,767|-|2,767| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|2,767|-|2,767| ||||||| ||-|-|-|-|-| ||-|-|8,300|-|8,300| CC17a (Excel) 14/04/2023 73 ## **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**
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the methods applied and significant assumptions_**
**_the effective date of the revaluation_**
**_If an accounting policy of revaluation is adopted, please provide:_**|**This year**
**Last year**|**This year**
**Last year**| |---|---|---| |||| |||| |||| ||-|-| ## **14.6 Other disclosures** |**_(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._**
**_(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._**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||-|-| ||-|-| |||| _* 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) 14/04/2023 74 **Section C Notes to the accounts (cont)** ## **Note 15 Intangible assets** ## _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**| |---|---|---|---|---| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ## **15.2 Amortisation and impairments** |****Basis**
**** Rate**
At beginning of the year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Net book value at the beginning
of the year
Net book value at the end of the
year
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |---|---|---|---|---|---| ||||||| ||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -||||| ||-|-|-|-|| ||-|-|-|-|| ## **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**_ CC17a (Excel) 14/04/2023 75 CC17a (Excell 76 1410412023 ## **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:**_ |**15.7 Other disclosures**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible assets._**
**_the carrying amount that would have been recognised had_**
**_the assets been carried under the cost model._**
**_the effective date of the revaluation_**
**_(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._**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_(vi) For any material intangible assets, please provide a_**
**_description, its carrying amount and any remaining_**
**_amortisation period._**
**_(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._**|**This year**|**Last year**| |---|---|---| |||| |||| |||| |||| |||| |||| |||| |||| |||| |||| |||| CC17a (Excel) 14/04/2023 77 - _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) 14/04/2023 78 ## **Section C Notes to the accounts (cont)** ## **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_ ## **16.1 General disclosures for all charities holding heritage assets** |**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of heritage**
**assets.**|**Thisyear**|**Lastyear**| |---|---|---| |||| |||| ## **16.2 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Net book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|
**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**|
**Total**
**£**|
**Total**
**£**| |---|---|---|---|---|---|---| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||Straight Line
("SL") or
Reducing
Balance| |||||||| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| CC17a (Excel) 14/04/2023 79 ## **16.5 Impairment** ## **This year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **Last year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **16.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_ **This year Last year** ## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation** |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**
**£**| |---|---|---|---| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)** |**(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.**|**This year**|**Last year**| |---|---|---| |||| |||| |||| |||| CC17a (Excel) 14/04/2023 80 **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**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-||||| ||-||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| CC17a (Excel) 14/04/2023 81 ## **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
revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ***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** |**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Other investments**
**Total**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**|||| |---|---|---|---| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-||| **Last year: Analysis of investments** |**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**||| |---|---|---| ||**Fair value at year end**|**Cost less impairment**| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|| CC17a (Excel) 14/04/2023 82 ## **17.3 If your charity holds investment properties, please complete the following note:** |**(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**|**Thisyear**|**Lastyear**| |---|---|---| |||| |||| |||| |||| ## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.** |**17.5 Guarantees**
**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**
**Name of the entity or entities benefitting from those**
**guarantees**
**Please explain how the guarantee furthers the charity's aims**
**Total**
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**|**This year**|**Last year**|**Last year**| |---|---|---|---| ||**£**|**£**|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||**Thisyear**||**Lastyear**| ||||| ||||| ||||| CC17a (Excel) 14/04/2023 83 ## **17.6 Concessionary loans** |**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**
**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure significant information)._**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**|**_Description_**|**_Description_**|**This year £**|**Last year £**| |---|---|---|---|---| ||||-|-| ||||-|-| ||||-|-| ||||-|-| ||**_Total_**||-|-| |||||| ||**_Description_**||**This year £**|**Last year £**| ||||-|-| ||||-|-| ||||-|-| ||**_Total_**||-|-| |||||| ||**This year**||**Last year**|| |||||| |||||| |||||| |||||| |||||| |||||| ## **17.7 Additional information** **This year Last year Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.** **Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.** CC17a (Excel) 14/04/2023 84 ## **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.** |**activities.**|||||| |---|---|---|---|---|---| |**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**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_**
- - - - -
**Work in**
**progress**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**This year**
**Last year**
**£**
**£**|**Stock**||**Donated goods**||**Work in**
**progress**| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| |||**This year**||**Last year**|| |||**£**||**£**|| ||||||| CC17a (Excel) 14/04/2023 85 ## **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._**
**Note 19 Debtors and prepayments**||| |---|---|---| |**19.1 Analysis of debtors**
Income tax reclaimable on Gift Aid
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| ||399|-| ||0|-| ||0|-| ||399|-| **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)** |**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 14/04/2023 86 ## **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** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Grant income deferred**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||10,375|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||10,375|-|-|-| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ |**_ncome._**||| |---|---|---| |**Thisyear**|**Lastyear**|| |The grants were received to
buy a rickshaw, which is
expected to last a few years,
and hence the grant income
should similarly be spread
forward.||| |||| ||**This year**
**£**|**Last year**
**£**| ||-|-| ||10,375|-| ||-|-| ||10,375|-| ## _**Please explain the reasons why income is deferred.**_ _**Movement in deferred income account**_ **Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period** CC17a (Excel) 14/04/2023 87 ## **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** |**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.**
**Balance at the end of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current**
**Unused amounts reversed during the period**
**Balance at the start of the reporting period**|**Thisyear**
**period**|**This year**
**£**|**Last year**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| |||**Lastyear**|| ||||| ||||| ||||| ||**Thisyear**|**Lastyear**|| ||||| ||||| ||||| CC17a (Excel) 14/04/2023 88 ## **Section C Notes to the accounts (cont)** **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** |**22.1 Please provide information about the significance of**
**financial instruments (eg. debtors, creditors, investments**
**etc) to the charity's financial position or performance, for**
**example, the terms and conditions of loans or the use of**
**hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of**
**security, the carrying amount of the financial assets pledged**
**as security and the terms and conitions related to its pledge**
**should be given here.**|**This year**|**Last year**| |---|---|---| |||| |||| ||
|| CC17a (Excel) 14/04/2023 89 **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**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**| ||| ||| ||| ||| ## **Last year** |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**| |---|---| ||| ||| ||| ||| ## **23.2 Contingent assets** **Where the charity has contingent assets, please complete the following section when their existence is probable** ## **This year** |**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:** **Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement** **Where it is not practical to make one or more of these disclosures, please state this fact** **This year Last year** CC17a (Excel) 14/04/2023 90 ## **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||3,561|1,636| ||-|-| ||3,561|1,636| CC17a (Excel) 14/04/2023 91 ## **Section C Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** **This year Last year 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.** CC17a (Excel) 14/04/2023 92 ## **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**_ |**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**| |---|---|---| |||| |||| |||| CC17a (Excel) 14/04/2023 93 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_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**
**£**| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||-|-|-|-|-|-| CC17a (Excel) 14/04/2023 94 **Section C Notes to the accounts (cont)** **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_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**
**£**| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||-|-|-|-|-|-| CC17a (Excel) 14/04/2023 95 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** ## **This year** |**Thisyear**||| |---|---|---| ||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**| |Between unrestricted and
restricted funds||| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| ## **Last year** ||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**| |---|---|---| |Between unrestricted and
restricted funds||| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| ## **27.4 Designated funds** ## **This year** **Planned use Purpose of the designation Amount** ## **Last year** **Planned use Purpose of the designation Amount** CC17a (Excel) 14/04/2023 96 ## **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** ## **This year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** _**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.**_ **----- Start of picture text -----**
Amounts paid or benefit value
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) 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.
**----- End of picture text -----**
## **Last year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**||**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**||||||| |||||||| |||||||| CC17a (Excel) 14/04/2023 97 ## **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)** |**Type of expenses reimbursed**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| |**Travel**|-|-| |**Subsistence**|-|-| |**Accommodation**|-|-| |**Other (please specify):**|-|-| ||-|-| |**TOTAL**|-|-
| **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ ## **This year** **There have been no related party transactions in the reporting period (True or False)** |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad**
**debts at period end**|**Amounts**
**written off**
**during**
**reporting**
**period**| |---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**| |||||||| |||||||| |||||||| |||||||| |**_In relation to the transactions above, please provide the_**
**_terms and conditions, including any security and the nature_**
**_of any payment (consideration) to be provided in_**
**_settlement._**||||||| |||||||| _**For any related party, please provide details of any guarantees given or received.**_ CC17a (Excel) 14/04/2023 98