Charity No: 1198321 ## **Abbeyfield An Lac Community CIO** Annual Report and Financial Statements for the year ended 31 March 2025 ## **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| ||Tia Farrow| |**Independent Examiner**|Mr Hayden Watson FCCA| ||The MHH Partnership| ||Elstree House, Watson's Yard| ||High Street| ||Cottenham| ||CB24 8RX| ## **Trustees’ Annual Report for the period** **From:** April 2024 **To:** March 2025 **Charity name:** Abbeyfield An Lac Community CIO **Charity registration number:** 1198321 ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The purpose of ALH, as set out in its
governing document, is to provide a safe,
supportive, and culturally appropriate home
for its residents. The charity aims to
improve quality of life by offering
accommodation, care, and practical
support, reducing social isolation, and
promoting independence and wellbeing.
ALH also seeks to respect and reflect
residents’ cultural backgrounds, particularly
those from South-East Asian communities,
while helping them access essential
services such as healthcare and nutrition
as part of a holistic approach to care.| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|ALH perform several key activities to fulfil
its charitable purposes:
1) Providing a safe, caring, and
welcoming home where residents
receive support suited to their
individual needs.
2) Running activities and events that
help residents socialise, stay
connected, and feel part of a
community.
3) Offering culturally familiar services,
especially for residents from South-
East Asian backgrounds, including
traditional food and cultural
celebrations.
4) Helping residents access essential
services such as healthcare and
good nutrition, supporting their
overall wellbeing.| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity|Para 1.18|The trustees have had due regard to the
Charity Commission’s guidance on public
benefit and have considered how the| Commission on public benefit charity’s activities further its charitable purposes and deliver public benefit. ## **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** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|Over the past financial year, Abbeyfield An
Lac Community CIO has continued to
support its residents by providing safe,
affordable, and culturally appropriate
supported living accommodation. Through
regular social activities, cultural events, and
personalised wellbeing support, the charity
has helped reduce isolation, promote
inclusion, and improve residents’ overall
quality of life.
The charity has also benefited from strong
links with the local community, with many
volunteers giving their time to support
residents and activities. This involvement
has created positive outcomes both for the
charity and for individual volunteers, while
delivering wider public benefit by easing
pressure on local services and
strengthening social cohesion through
community-based, culturally sensitive care.| **Additional information (optional)** You may choose to include further statements where relevant about: Para 1.41 |Achievements against
objectives set||| |---|---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|| |Investment performance
against objectives|Para 1.41|| |Other||| ## **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 where relevant about: |||| |---|---|---| |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the principal
risks facing the charity|Para 1.46|| |Other||| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |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 |Registered charity number|1198321| |---|---| |Charity’s principal address|An Lac House, 280 Coldham's Lane, Cambridge CB1 3HN| ||| **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**| |---|---|---|---|---| ||Mr TrungBui|Chair|September 2024|| ||Mr Ian Crowther|Deputy Chair &
Secretary|October 2023|| ||Mrs Tia Farrow|Finance Trustee|July2025|| ||Mary Woodruff||Resigned October 2025|| ||Mai Ward||Resigned March 2025|| ||Trung Lu||Resigned March 2025|| ||Trinh Johns||Resigned February 2025|| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ## – Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** |**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** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s)** 09/01/2026 **Full name(s)** Trung Bui (Chairman) ## **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 2025 I report on the accounts of the Trust for the year ended 31 March 2025 ## **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: 23 January 2026 Mr Hayden Watson FCCA The MHH Partnership Elstree Hosue, Watson's Yard High Street Cottenham CB24 8RX ||Abbeyfield An Lac Community CIO|Abbeyfield An Lac Community CIO|Abbeyfield An Lac Community CIO|Charity No
(ifany)|1198321|| |---|---|---|---|---|---|---| ||Annualaccountsfor the period|||||| ||Period start date|**01/04/2024**|**To**|Period end
date|31/03/2025|| |||||||| |**Section A**|**Statement of financial activities**|||||| |**Recommended categories by**
**activity**
Guidance Notes
**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 charity
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
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||||| |||39,463||-|39,463|17,141| |||216,915|-|-|216,915|76,349| |||-|-|-|-|-| |||34,789|-||34,789|13,920| |||-|-|-|-|273,019| |||-|-|-|-|-| |||291,167|-|-|291,167|380,429| |||||||| |||-|-|-|-|-| |||233,825|-|-|233,825|82,656| |||-|-|-|-|-| |||-|-|-|-|-| |||233,825|-|-|233,825|82,656| |||||||| |||57,342|-|-|57,342|297,773| |||-|-|-|-|-| |||57,342|-|-|57,342|297,773| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|716| |||57,342|-|-|57,342|298,489| |||||||| |||298,489|-|-|298,489|-| |||355,831|-|-|355,831|298,489| |||||||| ## **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| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||2,210|-|-|2,210|2,776| |||-|-|-|-|-| |||43,378|-|-|43,378|41,600| |||45,588|-|-|45,588|44,376| |||||||| |||-|-|-|-|-| |||10,688|-|-|10,688|4,498| |||-|-|-|-|-| |||354,983|-|-|354,983|277,957| |||365,671|-|-|365,671|282,455| |||||||| |||55,429|-|-|55,429|28,342| |||||||| |||310,243|-|-|310,243|254,113| |||||||| |||355,831|-|**-**|355,831|298,489
| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||355,831|-|-|355,831|298,489| |||||||| |||-|||-|-| ||||-||-|-| |||355,831||-|355,831|298,489| ||||||-|| |||355,831|-|-|355,831|298,489| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||I Crowther||23/01/2026| |||||||| CC17a (Excel) 22/01/2026 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: - 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 _**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| |---|---|---| |||| ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of the change in accounting policy;_**|Not Applicable| |**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**|Not Applicable| |**_(iii) the amount of the adjustment for each line affected_**
**_in the current period, each prior period presented and_**
**_the aggregate amount of the adjustment relating to_**
**_periods before those presented, 3.44 FRS 102 SORP._**|Not Applicable| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes*  No*  * -Tick as appropriate ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of any changes;_**|Not Applicable| |**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|Not Applicable| |**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|Not Applicable| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes*  * -Tick as appropriate No*  ## _**Please disclose:**_ |**_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| CC17a (Excel) 22/01/2026 14 **(cont)** **Notes to the accounts** ## **Section C** |**Note 2**
**Accounting policies**
**2.2 INCOME**|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| |_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||| ||||| |**2.4 ASSETS**
100
**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||| ||100|||| |||||| |||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||| |||||| |**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||| ||||| **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** **Section C Notes to the accounts (cont)** |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
215
-
-
215
71
Gift Aid
-
-
-
-
-
Legacies
-
-
-
-
-
General grants provided by government/other
charities
39,248
-
-
39,248
17,070
Membership subscriptions and sponsorships
which are in substance donations
-
-
-
-
Donatedgoods,facilities and services
-
-
-
-
-
Other
-
-
-
-
**Total**
39,463
-
-
39,463
17,141
-
-
-
-
-
Resident Charges
216,915
-
-
216,915
76,349
-
-
-
-
-
Other
-
-
-
-
-
**Total**
216,915
-
-
216,915
76,349
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Other
-
-
-
-
-
**Total**
-
-
-
-
-
Interest income
34,789
-
-
34,789
6,772
Dividend income
-
-
-
-
-
Rental and leasing income
18,048
-
-
18,048
7,250
Other
-
-
-
-
-
**Total**
52,837
-
-
52,837
14,022
Transfer of trade from previous charity
-
-
-
-
273,019
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**Total**
-
-
-
-
273,019
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**
-
-
-
-
-
309,215
-
-
309,215 380,531
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Note 3**
**Analysis of income**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**
**Analysis**| |---|---|---|---|---|---|---| ||Donations and gifts|215|-|-|215|71| ||Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|39,248|-|-|39,248|17,070| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|39,463|-|-|39,463|17,141| |||||||| |||-|-|-|-|-| ||Resident Charges|216,915|-|-|216,915|76,349| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|216,915|-|-|216,915|76,349| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|34,789|-|-|34,789|6,772| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|18,048|-|-|18,048|7,250| ||Other|-|-|-|-|-| ||**Total**|52,837|-|-|52,837|14,022| |||||||| ||Transfer of trade from previous charity|-|-|-|-|273,019| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|273,019| |||||||| ||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**|-|-|-|-|-| |||||||| |||309,215|-|-|309,215|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)** CC17a (Excel) 22/01/2026 18 **Notes to the accounts (cont)** ## **Section C** **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._**|**This year**
**£**
**Description**|**This year**
**£**
**Description**|**This year**
**£**
**Description**| |---|---|---|---| ||Housing Related Support||39,248| ||||-| ||||-| ||||-| ||**Total**
**Description**||39,248| ||||**Last year**
**£**| ||Housing Related Support||17,070| ||||-| ||||-| ||||-| ||**Total**
17,070
**Thisyear**
**Lastyear**||17,070| ||||| ||**Thisyear**
**Lastyear**||| ||||| _**Please give details of other forms of government assistance from which the charity has directly benefited.**_ CC17a (Excel) 22/01/2026 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|233,825|-|-|233,825|82,656|-|-|82,656| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on charitable**
**activities**|233,825|-|-|233,825|82,656|-|-|82,656| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-| ||233,825|-|-|233,825|82,656|-|-
|82,656| ## **Other information:** ## **Analysis of expenditure on charitable activities** ||**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|-|-|233,825|233,825|-|-|82,656|82,656| ||-|-|-|-|-|-|-|-| |Other|-|-|-|-|-|-|-|-| |**Total**|-|-|233,825|233,825|-|-|82,656|82,656| |||||||||| CC17a (Excel) 22/01/2026 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** |**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**| |---|---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**|**(Describe method)**| |Governance
(examination)|-|900|-|-|900|100%| |Wages and Salaries|-|97,078|-|-|97,078|100%| |Rent and Rates|-|88,611|-|-|88,611|100%| |Direct Costs|-|32,020|-|-|32,020|100%| |Other|-|15,217|-|-|15,217|100%| |**Total**|-|233,826|-|-|233,826|| ## **Last year** |**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**| |---|---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**|**(Describe method)**| |Governance
(examination)|-|900|-|-|900|100%| |Wages and Salaries|-|41,357|-|-|41,357|100%| |Rent and Rates|-|18,520|-|-|18,520|100%| |Direct Costs|-|10,918|-|-|10,918|100%| |Other|-|10,961|-|-|10,961|100%| |**Total**|-|82,656|-|-|82,656|| _**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) 23/01/2026 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).**_ |**Note 10**
**Details of certain items of expenditure**
**_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)._**
**10.1 Fees for examination of the accounts**||| |---|---|---| |**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) 22/01/2026 22 ## **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** |**This year:**
**Last year:**
**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||91,689|38,245| ||3,370|2,281| ||2,019|830| ||-|-| ||97,078|41,357| |||| |||| |||| |||| _**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 TRUE pension costs) for the reporting period of more than £60,000** CC17a (Excel) 22/01/2026 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.**_ |**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**| |---|---|---| ||**£**
2,019|**£**| |||-| |||| |||| CC17a (Excel) 22/01/2026 24 ## **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**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||-|-|3,249|-|3,249| ||-|-|172|-|172| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|3,421|-|3,421| ||||||| ||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB| ||||||| ||||||| ||-|-|474|-|474| ||-|-|-|-|-| ||-|-|737|-|737| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|1,211|-|1,211| ||||||| ||-|-|2,775|-|2,775| ||-|-|2,210|-|2,210| CC17a (Excel) 22/01/2026 25 **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**| |---|---|---|---|---|---|---| ||43,378|-|-|-|-|43,378| |||-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||43,378|-|-|-|-|43,378| CC17a (Excel) 22/01/2026 26 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| **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) 22/01/2026 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**
**£**| ||-|-|
-|-| ||-|-|
-|-| ||1,274|7,051|-|-| ||-|-|
-|-| ||50,958|20,958|-|-| ||2,316|-|-|
-| ||879|333|-|-| ||55,428|28,342|-|-| CC17a (Excel) 22/01/2026 28