Charity No: 1198321
## **Abbeyfield An Lac Community CIO**
Annual Report and Financial Statements for the year ended 31 March 2024
## **Abbeyfield An Lac Community CIO**
## **Reference and Administrative Details**
**Charity Name** Abbeyfield An Lac Community CIO **Charity Registration Number** 1198321 **Principal Office** An Lac House 280 Coldhams Lane Cambridge CB1 3HN **Trustees** Ian Crowther Trung Bui Mary Diem-Al Woodroffu Mai Ngoc Ward Dr Phung Thi Ly **Independent Examiner** Mr Hayden Watson FCCA The MHH Partnership Elstree House, Watson's Yard High Street Cottenham CB24 8RX
1
## **Trustees’ Annual Report for the period**
**From:** April 2023 **To:** March 2024
**Charity name:** Abbeyfield An Lac Community CIO
**Charity registration number:** 1198321
## **Objectives and Activities**
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SORP reference
Summary of the purposes of Para 1.17 Abbeyfield An Lac Community CIO exists
the charity as set out in its to enhance the quality of life for vulnerable
governing document individuals, particularly the elderly and
those in need of supported living. As
outlined in its governing document, the
charity aims to provide safe, affordable,
and culturally sensitive housing while
fostering a sense of community and
inclusion. The charity is committed to
addressing isolation, promoting
independence, and supporting the
wellbeing of its residents.
Summary of the main Para 1.17 and ALH perform several key activities to fulfil
1.19
activities in relation to those its charitable purposes:
purposes for the public
benefit, in particular, the 1) Providing a safe and welcoming
activities, projects or home for residents, with tailored
services identified in the support to meet their individual
accounts. needs.
2) Organizing events and activities that
promote social interaction and
cultural exchange, reducing
isolation and fostering a sense of
belonging.
3) Offering services that respect and
reflect the cultural values of
residents, particularly those of
South East Asian heritage, such as
traditional meals and celebrations.
4) Ensuring that residents have access
to essential services, including
healthcare coordination and
nutritional support, as part of a
holistic approach to their care.
Statement confirming Para 1.18 The trustees of Abbeyfield An Lac
whether the trustees have Community CIO confirm that they have had
had regard to the guidance full regard to the Charity Commission’s
issued by the Charity guidance on public benefit when planning
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2
||Commission on public
benefit||and delivering the charity’s activities. All
initiatives undertaken by the charity are
designed to align with its charitable
purposes and to provide measurable
benefits to the residents and communities it
serves.|
|---|---|---|---|
## **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 Para 1.38 Contribution made by volunteers Other
## **Achievements and Performance**
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SORP reference
Over the past year, Abbeyfield An Lac
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|**Achievements and Performance**|**Achievements and Performance**|**Achievements and Performance**|
|---|---|---|
|SORP reference|||
|||Over the past year, Abbeyfield An Lac|
|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|Community CIO has significantly improved
the lives of its residents by providing safe,
affordable, and culturally sensitive
supported living accommodation. Through
social activities, cultural celebrations and
tailored health and wellbeing support, the
charity has reduced isolation, promoted
inclusion, and enhanced our residents'
quality of life. Our work has also delivered
wider societal benefits, such as alleviating
pressure on local services and promoting
social cohesion by creating a model of
compassionate and community-focused
care.|
**Additional information (optional)** You may choose to include further statements where relevant about:
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Achievements against Para 1.41
objectives set
Performance of fundraising
activities against objectives Para 1.41
set
Investment performance Para 1.41
against objectives
Other
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4
## **Financial Review**
Review of the charity’s Para 1.21 financial position at the end of the period Statement explaining the Para 1.22 policy for holding reserves stating why they are held Amount of reserves held Para 1.22 Reasons for holding zero Para 1.22 reserves Details of fund materially in Para 1.24 deficit Explanation of any Para 1.23 uncertainties about the charity continuing as a going concern
|**Additional information (optional)**
You may choose to include further statements|**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|||
5
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|Abbeyfield An Lac Community CIO
operates under a Constitution, which
serves as its governing document. The
Constitution outlines the charity's purposes,
powers, and rules for governance, including
the appointment of trustees, decision-
making processes, and financial
management. It ensures the charity
operates in compliance with legal and
regulatory requirements while fulfilling its
objectives.|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|CIO|
|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|Trustees of Abbeyfield An Lac Community
CIO are appointed in line with its governing
document through election by members at
the AGM or by the board to fill vacancies or
address specific skill needs. The selection
process prioritises transparency, inclusivity,
and ensuring the board has the expertise to
effectively support the charity’s mission.|
## **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|Abbeyfield An Lac Community CIO|
|---|---|
|Other name the charity uses||
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Registered charity number 1198321
Charity’s principal address An Lac House, 280 Coldham's Lane, Cambridge CB1 3HN
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## **Names of the charity trustees who manage the charity**
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Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Mr Trung Bui Chair September 2024
2 Mr Ian Crowther Deputy Chair
3 Mrs Mai Ward Secretary
4 Mrs Mary Woodruff Finance Trustee 01 July 2024
Trustee
5 [Mrs Thao Diep ]
Doan
6 Mr Trung Minh Trustee
7 Mrs Trinh Johns Trustee
8
9
10
11
12
13
14
15
16
17
18
19
20
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## – Corporate trustees names of the directors at the date the report was approved
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Director name
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Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
8
## **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)**
|**Type of**|**Name**|**Address**|
|---|---|---|
|**adviser**|||
**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**
9
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
## **Signed on behalf of the charity’s trustees**
**Signature(s) Full name(s)** Trung Bui (Chairman)
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27/01/2025
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10
## **Abbeyfield An Lac Community CIO**
Report of the Independant Examiner to the trustees on the accounts of Abbeyfield An Lac Community CIO for the year ended 31 March 2024
I report on the accounts of the Trust for the year ended 31 March 2024
## **Respective responsibilities of trustees and examiner**
The Charity's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:
a) examine the accounts (under s145 of the Charities Act
b) follow the procedures laid down in the General Directions given by the Charity Commissioners under s145 (5) (b) of the Charities Act and
c) to state whether particular matters have come to my attention
## **Basis of the examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners for England & Wales. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair
## **Independent Examiner's Statement, report and opinion**
In connection with my examination, no matter has come to my attention :
1) which gives us reasonable cause to believe that in any material respect the requirements:
a) to keep accounting records in accordance with section 130 of the Act; and
b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Charities Act
Signed by the Independent Examiner:
date: 8 July 2025
Mr Hayden Watson FCCA The MHH Partnership Elstree Hosue, Watson's Yard High Street Cottenham CB24 8RX
11
||Abbeyfield An Lac Community CIO|Abbeyfield An Lac Community CIO|Abbeyfield An Lac Community CIO|Charity No
(if any)|Charity No
(if any)|Charity No
(if any)|
|---|---|---|---|---|---|---|
|**Section A**|**Statement of financial activities**||||||
|**Recommended categories by**
**activity**
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Transfer of trade from previous company
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
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
**_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
17,141
-
-
17,141
-
76,349
-
-
76,349
-
-
-
-
-
-
6,670
-
6,670
-
273,019
-
-
273,019
-
-
-
-
-
-|||||
|||373,179
-
-
373,179
-|||||
||||||||
|||-
-
-
-
-
75,406
-
-
75,406
-
-
-
-
-
-
-
-
-
-
-|||||
|||75,406
-
-
75,406
-|||||
||||||||
|||297,773
-
-
297,773
-|||||
|||-
-
-
-
-|||||
|||297,773
-
-
297,773
-|||||
|||-
-
-
-
-|||||
|||-
-
-
-
-|||||
|||-
-
-
-
-
716
-
-
716
-|||||
|||298,489|-|-|298,489|-|
|||-|-|-||-|
||||||-||
|||298,489
-
-
298,489
-|||||
1
12
## **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|
|---|---|---|---|---|---|---|
|||-
2,776
-
41,600|-
-
-
-|-
-
-
-|-
2,776
-
41,600|-
-
-
-|
|||44,376|-|- 44,376||-|
|||-
4,498
-
277,957|-
-
-
-|- -
- 4,498
- -
- 277,957|||
|||||||-
-
-
-|
|||282,455|-|- 282,455||-|
|||||||-|
|||28,342|-|- 28,342|||
||||||||
|||254,113|-|- 254,113||-|
||||||||
|||298,489|-|**-**298,489||-|
|||||||-
-|
|||-
-|-
-|- -
- -|||
||||||||
|||298,489|-|-
298,489||-|
||||||||
|||-
298,489|||-
-
298,489
-|-
-
-|
||||-|-|||
||||||||
|||298,489|-|- 298,489||-|
|||Signature||Print Name||Date of
approval
dd/mm/yyyy|
||||||||
|||||Mary Woodruff||25/6/2025|
CC17a (Excel)
10/06/2025
13
## **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:
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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.*
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* -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 _**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**
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The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the change in accounting policy; Not Applicable
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; Not Applicable
and
(iii) the amount of the adjustment for each line affected
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP. Not Applicable
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## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
**----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of any changes; Not Applicable
(ii) the effect of the change on income and expense orassets and liabilities for the current period; and Not Applicable
(iii) where practicable, the effect of the change in one or
more future periods.
Not Applicable
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## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
**----- Start of picture text -----**
Yes* * -Tick as appropriate
No*
Please disclose:
(i) the nature of the prior period error; Not Applicable
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
Not Applicable
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
Not Applicable
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CC17a (Excel)
10/06/2025
14
**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**
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.
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.
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|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
|
|---|---|
15
## p p g g y benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**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**
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.
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**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.
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.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable
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|100
net
value
contract.|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
|
|---|---|---|
16
**----- Start of picture text -----**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No N/a
Debtors 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 has investments which it holds for resale or pending their sale and cash and Yes No N/a
Current asset cash equivalents with a maturity date less than one year. These include cash on deposit and
investments cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
17
**Section C**
**(cont)**
**Notes to the accounts**
**Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 71 - - 71 -
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities 17,070 - - 17,070 -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 17,141 - - 17,141 -
Charitable
activities: - - - - -
Resident Charges 76,349 - - 76,349 -
- - - - -
Other - - - - -
Total 76,349 - - 76,349 -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income 6,772 - - 6,772 -
investments: Dividend income - - - - -
Rental and leasing income 7,250 - - 7,250 -
Other - - - - -
Total 14,022 - - 14,022 -
Separate Transfer of trade from previous charity 273,019 - - 273,019 -
material item - - - - -
of income: - - - - -
- - - - -
Total 273,019 - - 273,019 -
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 380,531 - - 380,531 -
Other information:
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
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are material:
(please disclose the nature, amount and any prior year
amounts)
**----- End of picture text -----**
CC17a (Excel)
10/06/2025
18
**Section C**
**(cont)**
**Notes to the accounts**
**Note 4 Analysis of receipts of government 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**|
|---|---|---|---|
||Housing Related Support||17,070|
||||-|
||||-|
||||-|
||**Total**
**Description**||17,070|
||||**Last year**
**£**|
||||-|
||||-|
||||-|
||||-|
||**Total**
-
**Thisyear**
**Lastyear**||-|
|||||
||**Thisyear**
**Lastyear**|||
|||||
CC17a (Excel)
10/06/2025
19
|**Section C**|**Notes to the accounts**
**(cont)**|**Notes to the accounts**
**(cont)**|**Notes to the accounts**
**(cont)**|**Notes to the accounts**
**(cont)**|**Notes to the accounts**
**(cont)**|**Notes to the accounts**
**(cont)**|**Notes to the accounts**
**(cont)**|**Notes to the accounts**
**(cont)**|
|---|---|---|---|---|---|---|---|---|
|**Analysis**
**Expenditure on raising funds:**
**Note 6**
**Analysis of**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**expenditure**
**This year**
**Last year**||||||||
|**Total expenditure on raising funds**|-|-|-|-|-|-|-|-|
|**Expenditure on charitable activities:**|||||||||
|Charitable Expenditure|75,406|-|-|75,406|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on charitable**
**activities**|75,406|-|-|75,406|-|-|-|-|
|**Separate material item of expense**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
|**Other**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**TOTAL EXPENDITURE**
**Total other expenditure**|-|-|-|-|-|-|-|-|
||75,406|-|-|75,406|-|-|-|-|
## **Other information:**
## **Analysis of expenditure on charitable activities**
|**Analysis of expenditure on charitable**|**activities**|**activities**|**activities**|**activities**|||||
|---|---|---|---|---|---|---|---|---|
||**Thisyear**||||**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**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity 1|-|-|75,406|75,406|-|-|-|-|
||-|-|-|-|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
|**Total**|-|-|75,406|75,406|-|-|-|-|
||||||||||
CC17a (Excel)
10/06/2025
20
## **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**
**----- Start of picture text -----**
Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
- 900 - - 900
Governance
100%
- 41,357 - - 41,357
Wages and Salaries
100%
- 18,520 - - 18,520
Rent and Rates
100%
- 10,918 - - 10,918
Direct Costs
100%
- 7,735 - - 7,735
Other
100%
- 79,430 - - 79,430
Total
Last year
Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
**----- End of picture text -----**
_**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)
10/06/2025
21
## **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**
**£**
**£**|
|---|---|
||900
-|
||-
-|
||-
-|
||-
-
|
CC17a (Excel)
10/06/2025
22
**Notes to the accounts**
## **Section C**
**(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 38,245 -
Social security costs 2,281 -
Pension costs (defined contribution scheme) 830
Other employee benefits - -
Total staff costs 41,357 -
This 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 Last year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
CC17a (Excel)
10/06/2025
23
**Notes to the accounts**
## **Section C**
**(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.**_
|**Amount of contributions recognised in the SOFA as an expense**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
830|**£**|
|||-|
**Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
CC17a (Excel)
10/06/2025
24
|**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)**|
|---|---|---|---|---|---|
|**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor**
**vehicles**
**Fixtures, fittings**
**and equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of the year
- -
- -
-
Additions
- - 3,249
-
3,249
Revaluations
- -
- -
-
Disposals
- -
- -
-
Transfers *
- -
- -
-
At end of the year
- - 3,249
-
3,249
****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
- -
474
-
474
Impairment
- -
- -
-
Transfers*
- -
- -
-
At end of the year
- -
474
-
474
Net book value at the beginning of the year
- -
- -
-
Net book value at the end of the year
- - 2,776
-
2,776
**14.3 Net book value**
**14.2 Depreciation and impairments**
**14.1 Cost or valuation**
**Note 14 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**||||||
||**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor**
**vehicles**
**£**|
**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**|
||-|-|-|-|-|
||-|-|3,249|-|3,249|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|3,249|-|3,249|
|||||||
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|474|-|474|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|474|-|474|
|||||||
||-|-|-|-|-|
||-|-|2,776|-|2,776|
CC17a (Excel)
10/06/2025
**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**|
|---|---|
||- -
- -
-
-|
||41,600
- -
- - 41,600|
||- -
- -
-
-|
||- -
- -
-
-|
||- -
- -
-
-|
||- -
- -
-
-|
||- -
- -
-
-|
||41,600
- -
- - 41,600|
CC17a (Excel)
10/06/2025
26
## **Section C Notes to the accounts Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ **19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total**
## **(cont)**
|**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19**
**Debtors and prepayments**||
|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**Last year**
**£**
**£**
-
-
-
-
4,497.9
-|
||4,497.9
-|
## _**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)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**
-
-
-
-|**Last year**
**£**
-
-
-
-|
|---|---|---|
||-|
-|
CC17a (Excel)
10/06/2025
27
## **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 Payments received on account for contracts or performance-related grants 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**
**£**|
||-|-|
-|
-|
||-|-|
-|
-|
||7,051|-|-|
-|
||-|-|
-|
-|
||20,958|-|-|
-|
||-|-|
-|
-|
||333|-|-|
-|
||28,342|-|
-|
-|
CC17a (Excel)
10/06/2025
28