MethY￿ld Hall Complex Charitable Trust Annual Report
And Finantial Accounts March 2023
Methwold Hall Complex
Charitable Trust
Registered Charity Number
1199307
Annual Report And
Financial Accounts
For the year ended 31 March
2023

Methwold Hall Complex Charitable Trust Annual Report
And Finanaal Accounts ￿rch 2023
l. Administrative Information
a. Re8iStered Office
The registered Offi￿ of Methwold Hall Complex Charttsble Trust is St George's Hall Compl
16-18 Hi8h StreeL Methwold. Thetford, Norfolk IP24 6NT
b. Re8lStration with Charity Commission
The Methwold Hall ComplpJ Charitable Trust is registered with the Charity Commission as
number 1199307.
c. Names of Trustees In Year Ended 31 Marth 2023
Members of the Managing Committee during the above year were:
Methwold Parish CounL71
d. Names ofTrustees on the Date of Apprwdl ofAnnual Rem
Members of the Sole Corporate Trustee on the date of approTRI of the Annual Report were..
Methwold Parish Counal
e. Name of Bankers
Barclays Bank UK Plc. Leicester. LE87 2BB
2. Strurture, Govemance and Management
a. Nature of Governing t>ocument
The charity was established by a Deed of Trust dated 14th October 2021 to Methwold Parish
Council. Although. due to the pandemic and national restrictions. the Trust was not
registered by the Charity Commission until 14th June 2022. From the time the Trust Deed
was signed until confirmation that the Trust was re8iStered the village hall complex
continued to be run by the parish counal. The Charl￿5 Procedures and Controls Policy was
approved by the Trustee on 24th November 2022.
b. RecruitmenL Appointmert and Training of new rnembeTh of the Sole Trustee
Members of Methwold Par￿h Counal serve as members of the Sole Corporate Trustee of
the charity.
The Administrator of the charity is also Clerk to Methwold Council, the parish council also
provide a Key HolderfortheTrus¢ ser4itrs wtthin the complex are invoiced to the Trust.
Members of the Sole Corporate Trustee serve until the date of the next Patish Council
election. If a Parish Councrllor 15 not re-elected at the time of the next Parish Council election
or resigns as a Parish Councillor, he I she automaiically ceases to be a Member of the Sole
Corporate Trustee of Methwold Hall Complex Charitable TrusL

Methwold Hall Complex Charitable Trust Annual Rep)rt
And Financial Accounts March 2023
Candidates standing for election to Methwold Parish Council, or who have put themselves
forward for co-option, are advised that part of their duties, if elerted or aFopted. would be
to serve as Members of the Sole Trustees.
The existfng Members of the Sole Trustees are identified as mentors to any new members
and, along with the administrator, provides guidance and a source to whom queries may be
addressed.
c. Dates of Meetln85
Meetings are routinely held on the first Monday of each alternate calendar month.
Exceptionally additional meetings may be held betsveen the usual bi-monthly meetings if
there is urgent business to transact
The Annual General Meeting (open to the public) of the Trust will be held in August each
vear.
3. Objectives and Artiyfttes
The Deed of Trust was signed on October 14th 2021 by Methwold Parish Council.
As from the date of this Deed. Methwold Parish Counal as Sole Trustee holds the Properties
on trust, for the public benefit, to promote for the benefit of the inhabitants of the civil
parish of Methwold and the surrounding area the provision of facilities for recreation or
other leisure time occupation of individuals who have need of such facilities by reason of
their youth. age. infirmity or disablement. financial hardship or social and economic
circumstances or for the public at large in the interests of sooal welfare and with the objett
of improving the conditions of life ofthe inhabitants. The village hall complex comprises of
the land and two buildings on 16-18 High Street Methwold Thetford Norfolk IP26 4NT.
The objettives of Methwold Hall Complex Charrtsble Trust remain wholly consistent with the
statements made in the 2021 indenture to provide a wide ran8e of community activities
particularly promoting tharitsble actiwties. These activities indude the provision of the
village hall complex as a permanent community faolity.
The trust gives priority to activities that benefft the whole of the local community. Private
hire by residents of the area is then prioritized ahead of any other commercial use. In all
cases. private hire is only possible at times when the complex is not in use for community
groups and public artivities for the benefit of the residents of the area.
In usual circumstances, the complex is also used to host recreationa5 and leisure time events
for the local community. These atttvities advance the trusts charitsble purposes to provide
facilities for recreation or other leisure time occupation for the benefit of the inhabitants of
the local community and the surroundingarea&
The complex 15 primarily used to host recreational and leisure time artivities for the benefit
of the inhabitants of the avil parish of Methwold and the surrounding area, including a

Methwold Hall Complex Charitable Trust Annual Report
And Financial Accounts March 2023
group for older members. a ladies group. theatre dub. history group which incorporates the
village archive, badminton, zumba, baby and toddler group as well as a thildrens, imaginary
play room.
The complex is available for hire by indNiduals or or8anisations in accordan￿ with a
standard hiring agreement and s(31es of charges adopted for the year. A lower rate of
charging applies to Ioc31 hirers of the facilities and is consistent with the condition in the
indenture that the complex shall be'for the benefft and advantage of the parish and
inhabitants of Methwold,. A higher set of charges applies for commeraal and trade hiring
the facilities.
The complex 15 also open for casual hire for events such as birthday parties. weddings. craft
fairs, social events, local meetTngs, and other events.
A small area of the complex is under an agreement with a third party to provide a post office
to the local community.
As Sole Trustee of the Trus¢ the following uiteria are considered in assessing priorising
proposed new users:
Priority is given to actbvities available to the widest number of beneficiaries.
Priority is given to activities aimed at improving conditions of life of any of the ft)Ilowing
groups: young people. old people. those who are infirm or disabled, people in linancial
hardship or struggling due to other social or economic circumstsnces.
Priority is given to activities that address a particular or acute area of need that has been
identified within the area of communtty benefiL
Whilst it is intended that in time. the overall s(ale of the tharges should be sufficient to
8enerate enough income to cover all costs. this objettive has not yet been achieved.
Methwold Parish Counal will continue to SUPPOrt the trust with a support granL
4. Coronavirus (COV1[￿19)
a) National Restrirtions
The third national lockdown in early January 2021. remained in place, with the exception of
the re-opening of schools, at the start of the finanoal year. From 12 April 2021 non-essential
retail and outdoor venues, induding pubs, were allowed to re-open.
In mid-may 2021 indoor venues including pubs. restaurants and onemas were allowed to re-
open and all legal limits on social contact were removed with effett from 21 June 2021
b) Impact on the Trust
As a consequence of the national restrirtions. the Trust was not registered by the Charity
Commission until 14th June 2022. Up until the time the Trust was re8iStered the complex
continued to be run by the parish council.

Methwold Hall Complex Chartsble Trust Annual Rep)rt
And Financial Accounts March 2023
The complex was open at the start of the finanoal year, although not used as much as pre-
covid. The staff We￿ not furloughed as they were Still required to carry out administration
and Key Holder duties albeit at reduced levels.
The enhanced deaning regime remained in pla￿.
5. Achievements and Performance
The changeover of all sernices and contracts from Parish Council to Trust has taken some
time to complete. Once lockdown v4as lifted the complex opened fully again but was noticeably
quieter during 2021/22 and in 2022123 people still seemed (autious about meeting in larger
groups.
The Members of the Sole Trustee are supported by a hall working group which is made up of
six members from the Trust who carry out the hands-on day to day management and
running of the Complex. this is similar to howthe parish council and the previous hall
working group used to work together, with the hall Broup runnin8 the complex day to day,
and reporting to the Sole Trustee several times a year or as necessary. but it is totally
separate and there will be different rules to that of the parish council.
Whilst the working group is made up of six members, others may be bought in as required in
the future depending on projects and events at the comple
An events group was fom)ed in October 2022 Vlryth three members of the parish counol
supported by volunteers who organise community events at the comple& the community
'hot spot. for those who wished to meet up for a hot meal and company. Christmas dinner. a
big community lunch. and community events. a fete. Christmas party. summer fete.
No member of the parish council receives any remuneration or has an interest {otherwise
than as a member) in any contrart entered into by Methwold Hall Complex Charitable Trust.
The Members of the Sole Trustee meet formally at least six times per year to discuss the
affairs of the Trust and provide minutes of such meetings to the next meeting of the Sole
Trustee.
The working group is a less formal group of members. who generally meet monthly. These
members also help with tssks to maintsin the buildin8 and 8ive time and advice to help its
day to day running.
Maintenance and improvements to the complex was previously undertaken by the parish
council and in 2021/22 improvements were made to the complex to replace and enlarge
windows in the Fenton Room, and a new fire exit d¢)or and ramp were instslled for those
using the room.
Maintenance plans are re8u13rly reviewed updated as required. This will identify the
outline future funding requirements and prioritises those items which are ne￿$sary to
safeguard the building's structure. to meet health and safety requirements. and to improve
the village hall comple& to ensure its longevity for the community.

Methwold Hall Complex Charitsble Trust Annual Report
And Financial Actounts March 2023
Methwold Hall Complex offers 12 rooms for hire {excluding storage spaces. kitchens and
bathrooms). The main rooms are 5t George's Hall. Fenton Room and 21 Room and 3
meeting rooms. Peggws Room, Mini Methwold and the Party Room.
St George's Hall has maximum (apacity of 250 people. Next to the Main Hall is the Fenton
Room with a maximum capatity of 120 people, this room has a kitchen. Upstsirs is the
Spencer Room with a maximum capacity of 15 people.
In the second building the 21 Roorn has a maximum capaaty of 120 people, and Peggy's
Room, which has a maximum capacity of 30 people. In the same building is the childrens
imaginary playroom {Mini Methwoldl, which hasa capaatyof 36 people and the party room
has a maximum capatity of 36 people.
Specific room hire depends on the number of people attending eath funrtion, and room
availability. Several local group5 and dubs meet in the different rooms of the complex
including Busy Bees, Methwold History Group. Methwold Theatre Club. Methwold Ladies
Group, Methwold Baby & Toddler Group. Methwold Badminton aub. Willow Workshop.
Zumba, Sewing Group, Spiritualist church and craft fairs.
Mini Methwold is an imaginary childrens playroom which. pre-covid was very popular for
children'5 Parties and play sessions. the party room is available for hire and being opposite
Mini Methwold is espeaally popularfor birthday parties. The Methwold Baby & Toddler
group meet in these rooms once 3 week during term time and a local breastfeeding SUPPOrt
group for mums meets once a month in Mini Methwold.
Additionally, rooms can be hired for birthday parties (for a wide range of ages) and other
family funttions, including funeral teas. and wedding receptions and by the Borough Council.
The complex also acts as a polling ststion for elertions.
The 21 Room has held the weekly Hot Spot meals, theatre performances, and parish council
meetings.
Peggy's Room is a meeting room that also holds the Methwold Archive. vthich has manv
interesting local artifacts and documents, held in trust for the community and for research.
The History group and Ladies Group generally meet in this room. This room is also used for
smaller meetin8s and educatSonal and training sessions.
Local commercial enterprises hire a hall for events such as stsff training days.
The Members of the Sole Trustees consider that the above meets the requirements laid out
in the Declaration of Trust that the village hall complex shall be used 'for the public benefit,
to promote for the benetst of the inhabitsnts of the ovil parish of Methwold and the
surrounding area the provision of frdcilities for recreation or other leisure time occupation of
individuals who have need of such facilities by reason of their youth. age. infirmity or
disablement. financial hardship or social and economic circumstances or for the public at
large in the interests of social welfare and with the objert of improving the conditions of life
of the said inhabitsnts.

Methwold Hall Complex Charitsble Trust Annual Report
And Financial Accounts Marth 2023
6. Public Benefit Statement
The Trvstees are confidentthat they have complied with their duty to have due regard to the
guidance on public benefit published by the Charity Commission in the exercising of their
powers and duties.
7. Risk Management Statement
The Trustees also consider that they have the right skills and experience to understsnd
financial information and identify and manage risks. On an ongoing basis. the bi-monthly
Trustee meetings keep track of income and spending against the budget.
Strategically, the Trust focus on the protettion and development of the income stream from
the hiring of rooms in the village hall complex. the control of day-to day costs of running the
village hall complex. and the estsblishment of a longer-term expenditure plan covering
capitsl projects to maintain the village hall complex. More detail is given in Section 8.
8. Financial Review
a. Review of Year 2022123
The Trust received a Support Grant of £5,0(X) from Methwold Parish Council to set up the
bank account and £20.OCM)towards the running costs of the village halls, this amount was to
cover costs from 14rh ortober 2021 when the Deed was signed. The total of £25.{￿).00 has
been allocated £8.326.31 to 2023 and £16.673.69 to 2022
In this time the parish council continued to run the village halls and separate columns for St
Georges Hall and Old Soaal Club were kept in the cashbook to keep track of the cost to run
the village halls and income from hires.
It took several months to set up the bank accountforthe Trust and once the Trust was been
re8lStered- 14 June 2022 the process began to change all payments and receipts over to
the new Trust bank account. this process is takingtime to complete.
Income in 2022 included £11,398.20 for lettings and in 2023 lettings £12.930.00 paid directly
to the Trust.
An additional £3,180.80 in 2022 and £4.842.22 in 2023 was received from Methwold Parish
Council, this v￿$ for hires paid to the parish council between Ottober 2021 and December
2022.
Damage deposits refunds in 2022 were £350.CKI and 2023 £850.IX) which were refunded to
hirers.

Methwold Hall Complex Charitsble Trust Annual Report
And Financial Accounts March 2023
Income from events organised by the Events group induded:_
A Christmas dinner whidi raised sales of £1,211.50 with additional donations of £125.C
Coronation Big Lunch donations £525.50
General donations of £500.CIJ
Hotspot donations £4,213.72
General donation of£22.33
Expenses
Totsl expenses from the Christmas Dinner. Coronation Big Lunth and the Hotspot £3.915.11.
Insurance for the two buildin8S totslled £774.88.
Because there are two village halls the Borough Counol charged rates on both buildings,
stsrtbng in April 2021. St George's Hall £376.50 per month and the Old Soaal aub £687.25
per month, these payments continued until November 2021 when the Trust document had
been signed and sentto the Charity Commission. 3 copy of the Trust documents were sent
to the Borough Council as proof of the Trusts existence, £1.358.83 for rates was refunded in
January 2022 and £2,703.81 refunded in February 2022.
In 2022 £11,240 of improvements, repairs and rna1ntenan￿ including the installation of a
canopy at Mini Methwold to enable children to play outside in inclement weather. a new
external door vMth disabled access ramp and replacement windows in the Fenton Room
along with repairs to the roof in Mini Methwold wa5 carried OUL In 2023 the amount spent
on repairs was £150.C().
There was a significant increase in the cost of oil Boing from £2,281.49 in 2022 to £3,414.89
in 2023. electricity increased from £1,021.29 with a refund of £359.26 to £1607.88 with a
refund of £295.50 was received. Grounds Maintenan￿ for the areas around the halls and
car parks increased from £607.50 to £3,198.10 to village halls since the upkeep has
transferred to the Trust. The costof water at the halls has doubled. New signage for the
halls has been purchased. Staff costs have increased as the village halls have become busier
in 2023 these were £9.716.11 and 2022 staff costs were £8.330.87 these are invoiced from
Methwold Parish Council to the Trust. There is also a cost for the independent examination
and accountsncy of £3.[￿.00.
Due to increased costs of running the village hall complex an increase of IO% was made to
the room letting rates in February 2023.
b. Reserves Policy
Currently there is no Reserves Policy in pla￿. This is because the tharity is new and has not
had time to accrue any reserves, it is envisaged that in time a policy will be adopted.
9. Plans for Futu￿ Periods
To assist the Trustees in their legal responsibility to ensure that the Methwold Hall Complex
Charitsble Trust remains solvent the main focus of efforts is to seek to match income and

Methwold Hall Complex Charitsble Trust Annual Report
And Financial Accounts March 2023
expenditure. Opportunities will be examined to increase income and to secure grant funding
for suitable projerts whilst costs will remain under review.
The programme of maintenance and enhancements to, and refurbishment of, the internal
fabric and fixtures and fitting5 will be an ongoing commitment to the maintenance and
servicing of existing facilities.
An area of concern is the impart of increased running costs, these will be monitored closely.
Increasing the attractbveness of the wllage hall complex to potential hirers will continue to be
identified and consideration given to their funding in the short to medium term as resources
permit.
Longer-term expenditure plan for maintenance and improvements to the village hall
complex over subsequent years will continue to be reviewed and further developed.
10. Statement of Trustee< Responsibilities
The Trustees are responsible for preparing the Trustees. Annual Report and the financial
ststements in accordan￿ with applicable law and United Kingdom Accounting Stsndards
(United Kingdom Generally Accepted Accounting Practice).
The law appli(able to charities in England and Wales requires the Trustees to prepare
financial statements for each finanoal yearwhich give a true and fair view of the financial
position of the charity and of the incoming resources and application of resources of the
charity for that year. In preparing these tinanaal statements the trustees are required to:
selert Suitable accounting policies and then apply them consistently.
observe the methods and prinuples in the Charitie5 SORP:
make judgements and estimates that are reasonable and prudenL
state whether applicable UK Accounting Stsndards have been followed. subjett to
any material departures disclosed and explained in the finanoal statements: and
prepare the finanaal sLitements on the going concern basis unless it is inappropriate
to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial position of the charity and enable them to
ensure that the financial ststements comply with the Charities Act 2011 and the Charity
(Accounts and Reports) Regulations 21XJ8. They are also responsible for safeguarding the
assets of the charity and hence for taking reasonable steps for the prevention and detection
of fraud and other irregularities.
Approved on behalf of the sole corpornte trustee on 30 July 2024 and signed on its behalf
by:
Martin French as chair of the Methwold Parish Council

||CharityName: MethwoldHalllComplexCharitableTrust|CharityName: MethwoldHalllComplexCharitableTrust|CharityName: MethwoldHalllComplexCharitableTrust|CharityNo|1199307||
|---|---|---|---|---|---|---|
||Annualaccountsforthe period||||||
||Period start date|01-Apr-22|**To**|Period end<br>date|31-Mar-23||
||||||||
|**Section A**|**Statement of financial activities**||||||
|**Recommended categories by**<br>**activity**<br>Guidance Notes<br>**Incoming resources (Note 3)**<br>**Income and endowments from:**<br>Donations and legacies<br>S01<br>Charitable activities<br>S02<br>Other trading activities<br>S03<br>Investments<br>S04<br>Separate material item of income<br>S05<br>Other<br>S06<br>S07<br>**Resources expended (Note 6)**<br>**Expenditure on:**<br>Raising funds<br>S08<br>Charitable activities<br>S09<br>Separate material item of expense<br>S10<br>Other<br>S11<br>S12<br>S13<br>Net gains/(losses) on investments<br>S14<br>S15<br>**Extraordinary items**<br>S16<br>S17<br>S18<br>Other gains/(losses)<br>S19<br>S20<br>**_Reconciliation of funds:_**<br>S21<br>S22<br>1<br>**_Total_**<br>**_Net movement in funds_**<br>Total funds brought forward<br>**_Total funds carried forward_**<br>**_Total_**<br>**Net income/(expenditure) before investment**<br>**gains/(losses)**<br>**Net income/(expenditure)**<br>**Transfers between funds**<br>**Other recognised** **gains/(losses):**<br>Gains and losses on revaluation of fixed assets for the charity’s own use||**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|||||
|||23|5,364|-|5,387|-|
|||17,472|-|-|17,472|14,579|
||||1,212|-|1,212|-|
|||-|-||-|-|
|||8,326|-|-|8,326|16,674|
|||-|-|-|-|-|
|||25,821|6,576|-|32,397|31,253|
||||||||
||||3,915|-|3,915|-|
|||29,272|-|-|29,272|40,781|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||29,272|3,915|-|33,187|40,781|
||||||||
|||3,451<br>-|2,661|-|790<br>-|9,528<br>-|
|||-|-|-|-|-|
|||3,451<br>-|2,661|-|790<br>-|9,528<br>-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||3,451<br>-|2,661|-|790<br>-|9,528<br>-|
||||||||
|||9,047|-|-|9,047|18,575|
|||5,596|2,661|-|8,257|9,047|
||||||||





## **Section B                      Balance sheet** 

|**Fixed assets**<br>**Intangible assets            (Note 15)**<br>**Tangible assets              (Note 14)**<br>**Heritage assets              (Note 16)**<br>**Investments                    (Note 17)**<br>**_Total fixed assets_**<br>**Current assets**<br>**Stocks                             (Note 18)**<br>**Debtors                           (Note 19)**<br>**Investments                  (Note 17.4)**<br>**Cash at bank and in hand (Note 24)**<br>**_Total current assets_**<br>**Creditors: amounts falling due within**<br>**one year              (Note 20)**<br>**_Net current assets/(liabilities)_**<br>**_Total assets less current liabilities_**<br>**Creditors: amounts falling due after**<br>**one year                (Note 20)**<br>**Provisions for liabilities**<br>**_Total net assets or liabilities_**<br>**Funds of the Charity**<br>**Endowment funds (Note 27)**<br>**Restricted income funds (Note 27)**<br>**Unrestricted funds**<br>**Revaluation reserve**<br>**_Total funds_**<br>Signed by one or two trustees on behalf of all<br>the trustees|Guidance Notes<br>B01<br>B02<br>B03<br>B04<br>B05<br>B06<br>B07<br>B08<br>B09<br>B10<br> <br>B11<br>B12<br>B13<br>B14<br>B15<br>B16<br>B17<br>B18<br>B19<br>B20<br>B21|**Unrestricted**<br>**funds**<br>**£**<br>F01|**Restricted**<br>**income**<br>**funds**<br>**£**<br>F02|**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**£**<br>**£**<br>F03<br>F04|**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**£**<br>**£**<br>F03<br>F04|**Total last**<br>**year**<br>**£**<br>F05|
|---|---|---|---|---|---|---|
|||-|-||-||
|||-|-|1,796,873|1,796,873|1,796,873|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|1,796,873|1,796,873|1,796,873|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|9,047|
|||-|-|-|-|-|
|||10,782|2,661||13,443|-|
|||10,782|2,661|-|13,443|9,047|
||||||||
|||5,186|-|-|5,186|-|
||||||||
|||5,596|2,661|-|8,257|9,047|
||||||||
|||5,596|2,661|**1,796,873**|1,805,130|1,805,920|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||5,596|2,661|1,796,873|1,805,130|1,805,920|
||||||||
|||-||1,796,873|1,796,873|1,796,873|
||||2,661||2,661|-|
|||5,596||-|5,596|9,047|
||||||-||
|||5,596|2,661|1,796,873|1,805,130|1,805,920|
||||||||
|||Signature||Print Name||Date of<br>approval<br>dd/mm/yyyy|
|||||Martin French||30-Jul-24|
||||||||



CC17a (Excel) 

05/08/2024 

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 trustees consider that there are no material uncertainties about_ the conclusion that the charity is a going _the Charity’s ability to continue as a going concern. The trustees_ concern; _have considered a period of one year from the accounts signing date to assess the charity's ability to continue as 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*<br>No*<br>**_Please disclose_**|✓|* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
|||||
||**_:_**|||
|**_(i) the nature of_**|**_the chan_**|**_ge in accounting policy;_**|_Not applicable_|
|**_(ii) the reasons_**<br>**_provides more r_**<br>**_and_**|**_why appl_**<br>**_eliable an_**|**_ying the new accounting policy_**<br>**_d more relevant information;_**|_Not applicable_|
|**_(iii) the amount_**<br>**_in the current p_**<br>**_the aggregate a_**<br>**_periods before t_**|**_of the adj_**<br>**_eriod, eac_**<br>**_mount of_**<br>**_hose pre_**|**_ustment for each line affected_**<br>**_h prior period presented and_**<br>**_the adjustment relating to_**<br>**_sented, 3.44 FRS 102 SORP._**|_Not applicable_|



## **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*<br>No*<br>**_Please disclose_**|✓|* -Tick as appropriate||
|||||
||**_:_**|||
|**_(i) the nature of_**|**_any chan_**|**_ges;_**|_Not applicable_|
|**_(ii) the effect of_**<br>**_assets and liabi_**|**_the chan_**<br>**_lities for t_**|**_ge on income and expense or_**<br>**_he current period; and_**|_Not applicable_|
|**_(iii) where pract_**<br>**_more future per_**|**_icable, th_**<br>**_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* ✓ * -Tick as appropriate No* _**Please disclose:** Not applicable_ _**(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the** Not applicable_ _**amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the** Not applicable_ _**earliest prior period presented in the accounts.**_ 

CC17a (Excel) 

05/08/2024 

3 



## **Section C       Notes to the accounts                      (cont)** 

## **Note 2                           Accounting policies** 

_Please complete this note when first reporting under FRS2102.  Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ 

## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** 


**----- Start of picture text -----**<br>
Please provide a description<br>of the nature of each change  No changes in accounting policy<br>in accounting policy<br>Reconcilation of funds per previous GAAP to funds determined under FRS 102<br>Start of  End of<br>period period<br>£ £<br>Fund balances as previously<br>stated<br>Adjustments:<br>Fund balance as restated<br>Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102<br>End of<br>£<br>Net income/(expenditure) as previously<br>stated<br>Adjustments:<br>Previous period net income/(expenditure) as<br>restated<br>**----- End of picture text -----**<br>


CC17a (Excel) 

05/08/2024 

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**<br>Gifts in kind for use by the charity are included in the SoFA as income from donations<br>when receivable.<br>**Support costs**<br>The charity has incurred expenditure on support costs.<br>**Volunteer help**<br>Donated goods for resale are measured at fair value on initial recognition, which is the<br>expected proceeds from sale less the expected costs of sale, and recognised in 'Income<br>from other trading activities' with the corresponding stock recognised in the balance<br>sheet.  On its sale the value of stock is charged against 'Income from other trading<br>activities' and the proceeds from  sale are also recognised as 'Income from other trading<br>activities'.<br>Goods donated for on-going use by the charity are recognised as tangible fixed assets<br>and included in the SoFA as incoming resources when receivable.<br>The value of any voluntary help received is not included in the accounts but is described<br>in the trustees’ annual report.<br>These are included in the Statement of Financial Activities (SoFA) when:<br>• the charity becomes entitled to the resources;<br>·       it is more likely than not that the trustees will receive the resources; and<br>• the monetary value can be measured with sufficient reliability.<br>**Donated goods**<br>**Contractual income and**<br>**performance related**<br>**grants**<br>**Offsetting**<br>There has been no offsetting of assets and liabilities, or income and expenses, unless required or<br>permitted by the FRS 102 SORP or FRS 102.<br>**Grants and donations**<br>Grants and donations are only included in the SoFA when the general income recognition<br>criteria are met (5.10 to 5.12 FRS102 SORP).<br>This is only included in the SoFA once the charity has provided the related goods or<br>services or met the performance related conditions.<br>Donated goods are measured at fair value (the amount for which the asset could be<br>exchanged) unless impractical to do so.<br>In the case of performance related grants, income must only be recognised to the extent<br>that the charity has provided the specified goods or services as entitlement to the grant<br>only occurs when the performance related conditions are met (5.16 FRS 102 SORP).<br>**Legacies**<br>Legacies are included in the SOFA when receipt is probable, that is, when there has<br>been grant of probate, the executors have established that there are sufficient assets in<br>the estate and any conditions attached to the legacy are either within the control of the<br>charity or have been met.<br>**Government grants**<br>The charity has received government grants in the reporting period<br>**Tax reclaims on**<br>**donations and gifts**<br>Gift Aid receivable is included in income when there is a valid declaration from the donor.<br>Any Gift Aid amount recovered on a donation is considered to be part of that gift and is<br>treated as an addition to the same fund as the initial donation unless the donor or the<br>terms of the appeal have specified otherwise.<br>Donated services and facilities that are consumed immediately are recognised as income<br>with an equivalent amount recognised as an expense under the appropriate heading in<br>the SOFA.<br>The cost of any stock of goods donated for distribution to beneficiaries is deemed to be<br>the fair value of those gifts at the time of their receipt and they are recognised on receipt.<br>In the reporting period in which the stocks are distributed, they are recognised as an<br>expense at the carrying amount of the stocks at distribution.<br>**Donated services and**<br>**facilities**<br>Donated services and facilities are included in the SOFA when received at the value of<br>the gift to the charity provided the value of the gift can be measured reliably.<br>**Income from interest,**<br>**royalties and dividends**<br>This is included in the accounts when receipt is probable and the amount receivable can<br>be measured reliably.<br>**Income from membership**<br>**subscriptions**<br>Membership subscriptions received in the nature of a gift are recognised in Donations<br>and Legacies.<br>Membership subscriptions which gives a member the right to buy services or other<br>benefits are recognised as income earned from the provision of goods and services as<br>income from charitable activities.|Yes<br>No<br>N/a|Yes<br>No<br>N/a|Yes<br>No<br>N/a|
|---|---|---|---|
||✓|||
||Yes<br>No<br>N/a|||
||✓|||
||Yes<br>No<br>N/a|||
||✓|||
||Yes<br>No<br>N/a|||
||||✓|
||Yes<br>No<br>N/a|||
||||✓|
||Yes<br>No<br>N/a|||
||||✓|
||Yes<br>No<br>N/a|||
||||✓|
||Yes<br>No<br>N/a|||
||||✓|
||Yes<br>No<br>N/a|||
||||✓|
||Yes<br>No<br>N/a|||
||||✓|
||Yes<br>No<br>N/a|||
||||✓|
||Yes<br>No<br>N/a|||
||||✓|
||Yes<br>No<br>N/a|||
||||✓|
||Yes<br>No<br>N/a|||
||||✓|
||Yes<br>No<br>N/a|||
||||✓|
||Yes<br>No<br>N/a|||
||✓|||
||Yes<br>No<br>N/a|||
||✓|||
||Yes<br>No<br>N/a|||
||||✓|
||Yes<br>No<br>N/a|||
||||✓|
||Yes<br>No<br>N/a|||
||||✓|





|**2.4 ASSETS**<br>✓<br>**Intangible fixed assets**<br>**Heritage assets**<br>**Settlement of insurance**<br>**claims**<br>Insurance claims are only included in the SoFA when the general income recognition<br>criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other<br>income in the SoFA.<br>They are valued at cost.<br>These are capitalised if they can be used for more than one year, and cost at least<br>**Redundancy cost**<br>The charity made no redundancy payments during the reporting period.<br>**Deferred income**<br>No material item of deferred income has been included in the accounts.<br>**Creditors**<br>The charity has creditors which are measured at settlement amounts less any trade<br>discounts<br>**Provisions for liabilities**<br>A liability is measured on recognition at its historical cost and then subsequently<br>measured at the best estimate of the amount required to settle the obligation at the<br>reporting date<br>**Basic financial**<br>**instruments**<br>The charity has intangible fixed assets, that is, non-monetary assets that do not have<br>physical substance but are identifiable and are controlled by the charity through custody<br>or legal rights.  The amortisation rates and methods used are disclosed in note 9.5<br>They are valued at cost.<br>The charity has heritage assets, that is, non-monetary assets with historic, artistic,<br>scientific, technological, geophysical or environmental qualities that are held  and<br>maintained principally for their contribution to knowledge and culture.  The depreciation<br>rates and methods used as disclosed in note 9.6.1.4.<br>This includes any realised or unrealised gains or losses on the sale of investments and<br>any gain or loss resulting from revaluing investments to market value at the end of the<br>year.<br>**2.3 EXPENDITURE AND LIABILITIES**<br>**Liability recognition**<br>Liabilities are recognised where it is more likely than not that there is a legal or<br>constructive obligation committing the charity to pay out resources and the amount of the<br>obligation can be measured with reasonable certainty.<br>**Investment gains and**<br>**losses**<br>The charity accounts for basic financial instruments on initial recognition as per<br>paragraph 11.7 FRS102 SORP.  Subsequent measurement is as per paragraphs 11.17<br>to 11.19, FRS102 SORP.<br>**Tangible fixed assets for**<br>**use by charity**<br>The depreciation rates and methods used are disclosed in note 9.2.<br>**Governance  and support**<br>**costs**<br>Support costs have been allocated between governance costs and other support.<br>Governance costs comprise all costs involving public accountability of the charity and its<br>compliance with regulation and good practice.<br>Support costs include central functions and have been allocated to activity cost<br>categories on a basis consistent with the use of resources, eg allocating property costs<br>by floor areas, or per capita, staff costs by the time spent and other costs by their usage.<br>They are valued at cost.<br>**Investments**<br>Fixed asset investments in quoted shares, traded bonds and similar investments are<br>valued at initially at cost  and subsequently at fair value (their market value) at the year<br>end.  The same treatment is applied to unlisted investments unless fair value cannot be<br>measured reliably in which case it is measured at cost less impairment.<br>Investments held for resale or pending their sale and cash and cash equivalents with a<br>maturity date of less than 1 year are treated as current asset investments<br>**Grants with performance**<br>**conditions**<br>Where the charity gives a grant with conditions for its payment being a specific level of<br>service or output to be provided, such grants are only recognised in the SoFA once the<br>recipient of the grant has provided the specified service or output.<br>**Grants payable without**<br>**performance conditions**<br>Where there are no conditions attaching to the grant that enables the donor charity to<br>realistically avoid the commitment, a liability for the full funding obligation must be<br>recognised.<br>**Stocks and work in**<br>**progress**<br>Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net<br>realisable value.<br>Goods or services provided as part of a charitable activity are measured at net realisable value<br>based on the service potential provided by items of stock.<br>Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.<br>**Debtors**<br>Debtors (including trade debtors and loans receivable) are measured on initial recognition at<br>settlement amount after any trade discounts or amount advanced by the charity.  Subsequently,<br>they are measured at the cash or other consideration expected to be received.||Yes<br>No<br>N/a|Yes<br>No<br>N/a|Yes<br>No<br>N/a|
|---|---|---|---|---|
|||||✓|
|||Yes<br>No<br>N/a|||
|||||✓|
|||Yes<br>No<br>N/a|||
|||✓|||
|||Yes<br>No<br>N/a|||
|||✓|||
|||Yes<br>No<br>N/a|||
|||✓|||
|||Yes<br>No<br>N/a|||
|||||✓|
|||Yes<br>No<br>N/a|||
|||||✓|
|||Yes<br>No<br>N/a|||
|||||✓|
|||Yes<br>No<br>N/a|||
|||✓|||
|||Yes<br>No<br>N/a|||
|||||✓|
|||Yes<br>No<br>N/a|||
|||||✓|
|||Yes<br>No<br>N/a|||
|||✓|||
|||Yes<br>No<br>N/a|||
||✓||||
|||✓|||
|||Yes<br>No<br>N/a|||
|||||✓|
|||Yes<br>No<br>N/a|||
|||||✓|
|||Yes<br>No<br>N/a|||
|||||✓|
|||Yes<br>No<br>N/a|||
|||||✓|
|||Yes<br>No<br>N/a|||
|||||✓|
|||Yes<br>No<br>N/a|||
|||||✓|
|||Yes<br>No<br>N/a|||
|||||✓|
|||Yes<br>No<br>N/a|||
|||||✓|
|||Yes<br>No<br>N/a|||
|||||✓|
|||Yes<br>No<br>N/a|||
|||||✓|





|**POLICIES ADOPTED**<br>**ADDITIONAL TO OR**<br>**DIFFERENT FROM**<br>**THOSE ABOVE**<br>**Current asset investments**<br>The charity has has investments which it holds for resale or pending their sale and cash and cash<br>equivalents with a maturity date less than one year. These include cash on deposit and cash<br>equivalents with a maturity date of less than one year held for investment purposes rather than to<br>meet short term cash commitments as they fall due.<br>They are valued at fair value except where they qualify as basic financial instruments.<br>**None**|**POLICIES ADOPTED**<br>**ADDITIONAL TO OR**<br>**DIFFERENT FROM**<br>**THOSE ABOVE**<br>**Current asset investments**<br>The charity has has investments which it holds for resale or pending their sale and cash and cash<br>equivalents with a maturity date less than one year. These include cash on deposit and cash<br>equivalents with a maturity date of less than one year held for investment purposes rather than to<br>meet short term cash commitments as they fall due.<br>They are valued at fair value except where they qualify as basic financial instruments.<br>**None**|Yes<br>No<br>N/a<br>|Yes<br>No<br>N/a<br>|Yes<br>No<br>N/a<br>|
|---|---|---|---|---|
|||||✓|
|||Yes<br>No<br>N/a|||
|||||✓|
||||||
||**None**||||





**Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 3                           Analysis of income** 

|**Note 3                           Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|
|---|---|---|---|---|---|---|
|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**<br>Donations and gifts<br>23<br>5,364<br> -5,387-<br>Gift Aid<br> - - - - -<br>Legacies<br> - - - - -<br>General grants provided by government/other<br>charities<br> - - - - -<br>Membership subscriptions and sponsorships<br>which are in substance donations<br> - - - -<br>Donatedgoods,facilities and  services<br>-               -                 -                -               -<br>Other<br>-               -                 -                -<br>**Total** 23       5,364               -           5,387             -<br>Hall hire<br>17,472<br> - -17,472<br>14,579<br> - - - - -<br> - - - - -<br>Other<br> - - - - -<br>**Total** 17,472             -                 -17,472     14,579<br>Christmass dinner<br> -<br>1,212<br> -1,212-<br> - - - - -<br> - - - - -<br>Other<br> - - - - -<br>**Total**<br>-         1,212               -1,212-<br>Interest income<br> - - - - -<br>Dividend income<br> - - - - -<br>Rental and leasing income<br> - - - - -<br>Other<br> - - - - -<br>**Total**<br>-               -                 - - -<br>Methwold Parish Council Support Grant<br>8,326<br> - -8,326<br>16,674<br> - - - - -<br> - - - - -<br> - - - - -<br>**Total** 8,326             -                 -8,326     16,674<br>Conversion of endowment funds into income<br> - - - - -<br>Gain on disposal of a tangible fixed asset held<br>forcharity's ownuse<br> - - - - -<br>Gain on disposal of a programme related<br>investment<br> - - - - -<br>Royalties from the exploitation of intellectual<br>propertyrights<br> - - - - -<br>Other<br> - - - - -<br>**Total**<br>-               -                 - - -<br>25,821       6,576-32,397     31,253<br>**Other information:**<br>**Analysis**<br>**Donations**<br>**and legacies:**<br>**Charitable**<br>**activities:**<br>**TOTAL INCOME**<br>**Other:**<br>**Other trading**<br>**activities:**<br>**Income from**<br>**investments:**<br>**Separate**<br>**material item**<br>**of income:**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**<br>**Analysis**||||||
||Donations and gifts|23|5,364|-|5,387|-|
||Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other<br>charities|-|-|-|-|-|
||Membership subscriptions and sponsorships<br>which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and  services|-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|23|5,364|-|5,387|-|
||||||||
||Hall hire|17,472|-|-|17,472|14,579|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|17,472|-|-|17,472|14,579|
||||||||
||Christmass dinner<br>|-|1,212|-|1,212|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|1,212|-|1,212|-|
||||||||
||Interest income|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Methwold Parish Council Support Grant|8,326|-|-|8,326|16,674|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|8,326|-|-|8,326|16,674|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held<br>forcharity's ownuse|<br> -|-|-|-|-|
||Gain on disposal of a programme related<br>investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual<br>propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||25,821|6,576|-|32,397|31,253|
||||||||
|**All income in the prior year was unrestricted except for:**<br>**(please provide description and amounts)**||Yes|||||
|**Where any endowment fund is converted into income in the**<br>**reporting period, please give the reason for the conversion.**<br>**Where any endowment fund is converted into income in the**<br>**prior period, please give the reason for the conversion.**|||||||
|||Not Applicable|||||
||||||||
|||Not Applicable|||||
||||||||
|**Within the income items above the following items are**<br>**material: (please disclose the nature, amount and any prior**<br>**year amounts)**||Not Applicable|||||



CC17a (Excel) 

05/08/2024 

8 



**Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 4                           Analysis of receipts of government grants** 

**This year Description £ Government grant 1** - **Government grant 2** - **Government grant 3** - **Other** - **Total** - **Last year Description £ Government grant 1** - **Government grant 2** - **Government grant 3** - **Other** - **Total** - **This year Last year** _**Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.**_ **This year Last year** 

_**Please give details of other forms of government assistance from which the charity has directly benefited.**_ 

CC17a (Excel) 

05/08/2024 

9 



**Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 5                           Donated goods, facilities and services** 

|**Use of property**<br>**Other**<br>**Seconded staff**|**Thisyear**|**This year**<br>**Last year**<br>**£**<br>**£**|**This year**<br>**Last year**<br>**£**<br>**£**|**This year**<br>**Last year**<br>**£**<br>**£**|
|---|---|---|---|---|
|||-|-||
|||-|-||
|||-|-||
|||-|-||
||||||
|||**Lastyear**|||
|**Please provide details of the**<br>**accounting policy for the recognition**<br>**and valuation of donated goods,**<br>**facilities and services.**|||||
|**Please provide details of any**<br>**unfulfilled conditions and other**<br>**contingencies attaching to resources**<br>**from donated goods and services not**<br>**recognised in income.**<br>**Please give details of other forms of**<br>**other donated goods and services not**<br>**recognised in the accounts, eg**<br>**contribution of unpaid volunteers.**|||||
||||||
||||||
||||||



CC17a (Excel) 

05/08/2024 

10 



## **Section C                                            Notes to the accounts                                                (cont)** 

## **Note 6                           Analysis of expenditure** 

|**Analysis**<br>**Expenditure on raising funds:**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|
|---|---|---|---|---|---|---|---|---|
|Incurred seeking donations|-||-|-|-|-|-|-|
|Incurred seeking legacies|-|-|-|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-||||-|
|Operating membership schemes and<br>social lotteries|-|-|-|-||||-|
|Staging fundraising events|-|3,915|-|3,915||||-|
|Fudraising agents|-|-|-|-||||-|
|Operating charity shops|-|-|-|-||||-|
|Operating a trading company<br>undertaking non-charitable trading<br>activity|-|-|-|-||||-|
|Advertising, marketing, direct mail and<br>publicity|-|-|-|-|-|-|-|-|
|Start up costs incurred in generating<br>new source of future income|-|-|-|-|-|-|-|-|
|Database development costs|-|-|-|-|-|-|-|-|
|Other trading activities|-|-|-|-||||-|
|Investment management costs:|-|-|-|-||||-|
|Portfolio management costs|-|-|-|-|-|-|-|-|
|Cost of obtaining investment advice<br>|-|-|-|-|-|-|-|-|
|Investment administration costs|-|-|-|-|-|-|-|-|
|Intellectual property licencing costs|-|-|-|-|-|-|-|-|
|Rent collection, property repairs and<br>maintenance charges|-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on raising funds**|-|3,915|-|3,915|-|-|-|-|
|**Expenditure on charitable activities:**|||||||||
|Costs of maintaining and running the Hall|29,272|-|-|29,272|40,781|-|-|40,781|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on charitable**<br>**activities**|29,272|-|-|29,272|40,781|-|-|40,781|
|**Separate material item of expense**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
|**Other**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**TOTAL EXPENDITURE**<br>**Total other expenditure**|-|-|-|-|-|-|-|-|
||29,272|3,915|-|33,187|40,781|-|-|40,781|



## **Other information:** 

**Analysis of expenditure on charitable activities** 

CC17a (Excel) 

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||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**|
|---|---|---|---|---|---|---|---|---|
|**Activity or programme**|**Activities**<br>**undertaken**<br>**directly**|**Grant**<br>**funding of**<br>**activities**|**Support**<br>**Costs**|**Total this**<br>**year**|**Activities**<br>**undertaken**<br>**directly**|**Grant**<br>**funding of**<br>**activities**|**Support**<br>**Costs**|**Total last**<br>**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity1|-|-|-|-|-|-|-|-|
|Activity2|-|-|-|-|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
||||||||||



CC17a (Excel) 

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## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 7                   Extraordinary items** 

## _**Please explain the nature of each extraordinary item occurring in the period.**_ 

|**Description**|**This year**<br>**Last year**<br>**£**<br>**£**|**This year**<br>**Last year**<br>**£**<br>**£**|
|---|---|---|
||-|-|
||||
||-|-|
||-|-|
||-|-|
||||
||-|-|
|**s**|-|-|



**Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items** 

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## **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**<br>**party (Yes**<br>**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) 

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## **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**<br>**(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**<br>**(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) 

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## **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**<br>**to the independent examiner**<br>**Independent examiner’s fees**<br>**Assurance services other than audit or independent examination**<br>**Tax advisory fees**|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||3,000|-|
||-|-|
||-|-|
||-|-|



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## **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:**<br>**Salaries and wages**<br>**Social security costs**<br>**Other employee benefits**<br>**Total staff costs**<br>**Pension costs (defined contribution scheme)**|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||-|-|
||-|-|
||||
||-|-|
||-|-|
||||
||||



**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:** 

**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** 

_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards.  If there are no such transactions, please enter 'true' in the box provided.**_ 

**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** 

|**Band**|**Number of employees**|**Number of employees**|
|---|---|---|
||**This year**<br>-|**Last year**<br>-|
|**£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**<br>**personnel (includes trustees and senior management) for their**<br>**services to the charity.  For specific amounts paid to trustees,**<br>**see Note 28.**|||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|



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|**11.2 Average head count in the year**<br>**The parts of the charity in which the**<br>**employees work**||**This year**<br>**Number**|**Last year**<br>**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**<br>**payment**<br>**Please state the legal authority or**<br>**reason for making the payment**|**This year**||
|---|---|---|
||**Last year**||
||||
||**This year**||
||**Last year**||



|**Please state the amount of the payment (or value of any waiver of**<br>**a right to an asset)**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**<br>-|**£**<br>-|



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## **11.4 Redundancy payments** 

## _**Please complete if any redundancy or termination payment is made in the period.**_ 

|**Please state the accounting policy for any redundancy or**<br>**termination payments**<br>**The extent of redundancy funding at the balance sheet date**<br>**The nature of the payment (cash, asset**<br>**etc.)**<br>**Total amount of payment**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**<br>-|**£**<br>-|
||||
||||
||||
||**Thisyear**|**Lastyear**|
||**£**<br>-|**£**<br>-|
||||
||||



CC17a (Excel) 

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## **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.**_ 

|**Amount of contributions recognised in the SOFA as an expense**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**<br>-|**£**|
|||-|



**Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.** 

## _**12.2  Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ 

**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.** 

**Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different** 

## _**12.3  Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ 

**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan.  If this is different for last year, provide details** 

**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined.  If this is different for last year, provide details** 

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## **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**<br>**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_**<br>**_context of its grantmaking.  Details of the institution supported, purpose of the_**<br>**_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_**<br>**_context of its grantmaking.  Details of the institution supported, purpose of the_**<br>**_grant and total paid to each institution is available on the charity's web site._**|**_Yes_**|**_Please provide_**<br>**_details of charity's_**<br>**_URL._**|
|---|---|---|---|
|||**_No_**|**_Provide details_**<br>**_below_**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**<br>**grantspaid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_TOTAL GRANTS PAID_**<br>**_Other unanalysed grants_**<br>**_Total grants to institutions in reporting period_**|||**-**|
||||-|
||||-|



CC17a (Excel) 

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## **Last year:** 

## **13.3 Analysis of grants paid (included in cost of charitable activities)** 

|**Analysis**|**Grants to**<br>**institutions**|**Grants to individuals**|**Support costs**<br>**£**|**Total**<br>**£**|
|---|---|---|---|---|
|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_**<br>**_context of its grantmaking.  Details of the institution supported, purpose of the_**<br>**_grant and total paid to each institution is available on the charity's web site._**|**_Yes_**|**_Please provide_**<br>**_details of charity's_**<br>**_URL._**|
|---|---|---|
||**_No_**|**_Provide details_**<br>**_below_**|



|**Names of institution**|**Purpose**|**Total amount of**<br>**grantspaid £**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_TOTAL GRANTS PAID_**<br>**_Total grants to institutions in reporting period_**<br>**_Other unanalysed grants_**||**-**|
|||-|
|||-|



CC17a (Excel) 

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## **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<br>Additions<br>Revaluations<br>Disposals<br>Transfers *<br>At end of the year<br>****Basis** <br>**** Rate**<br>At beginning of the year<br>Disposals<br>Depreciation<br>Impairment<br>Transfers*<br>At end of the year<br>Net book value at the beginning of the year<br>Net book value at the end of the year<br>**14.3 Net book value**<br>**14.2 Depreciation and impairments**|**Freehold land &**<br>**buildings**<br>**£**|**Other land &**<br>**buildings**<br>**£**|**Plant,**<br>**machinery**<br>**and motor**<br>**vehicles**<br>**£**|**Fixtures, fittings**<br>**and equipment**<br>**£**|**Total**<br>**£**|
|---|---|---|---|---|---|
||1,796,873|-|-|-|1,796,873|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||1,796,873|-|-|-|1,796,873|
|||||||
||SL or RB (Straight<br>Line or Reducing<br>Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||1,796,873|-|-|-|1,796,873|
||1,796,873|-|-|-|1,796,873|



CC17a (Excel) 

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## **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**<br>**_the name of independent valuer, if applicable_**<br>**_the carrying amount that would have been recognised had the assets been_**<br>**_carried under the cost model._**<br>**_the methods applied and significant assumptions_**<br>**_the effective date of the revaluation_**<br>**_If an accounting policy of revaluation is adopted, please provide:_**|**This year**<br>**Last year**|**This year**<br>**Last year**|
|---|---|---|
||||
||||
||||
||-|-|



## **14.6  Other disclosures** 

|**_(iii)   Details of the existence and carrying amounts of property, plant and_**<br>**_equipment to which the charity has restricted title or that are pledged as_**<br>**_security for liabilities._**<br>**_(i)   Please state the amount of borrowing costs, if any, capitalised in the construction of_**<br>**_tangible fixed assets and the capitalisation rate used._**<br>**_(ii)   Please provide the amount of contractual commitments for the acquisition of tangible_**<br>**_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) 

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## **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<br>Additions<br>Disposals<br>Revaluations<br>Transfers *<br>At end of the year|**Research &**<br>**development**<br>**£**|**Patents and**<br>**trademarks**<br>**£**|**Other**<br>**£**|**Total**<br>**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|



## **15.2 Amortisation and impairments** 

|****Basis**<br>**** Rate**<br>At beginning of the year<br>Disposals<br>Amortisation<br>Impairment<br>Transfers*<br>At end of year<br>Net book value at the beginning<br>of the year<br>Net book value at the end of the<br>year<br>**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line<br>("SL") or<br>Reducing<br>Balance<br>("RB")|
|---|---|---|---|---|---|
|||||||
||-                     -                     -                     -<br>-                     -                     -                     -<br>-                     -                     -                     -<br>-                     -                     -                     -<br>-                     -                     -                     -<br>-                     -                     -                     -<br>-                     -                     -                     -<br>-                     -                     -                     -|||||
||-|-|-|-||
||-|-|-|-||



## **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) 

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## **15.5 Impairment** 

|**This year:**<br>**Last year:**<br>**15.6 Revaluation**<br>**_the effective date of the revaluation_**<br>**_(iv)  State the amount of research and development_**<br>**_expenditure recognised as expenditure in the year._**<br>**_(v)   Please detail the headings in the SOFA in which a_**<br>**_charge for amortisation of intangible assets is included._**<br>**_the name of independent valuer, if applicable_**<br>**_the methods applied_**<br>**_(vi)   For any material intangible assets, please provide a_**<br>**_description, its carrying amount and any remaining_**<br>**_amortisation period._**<br>**_(i)   If your intangible asset was acquired by way of grant,_**<br>**_provide value on initial recognition and carrying amount_**<br>**_of the asset._**<br>**_(ii)     Details of the carrying amounts of any intangible_**<br>**_assets to which the charity has restricted title or that are_**<br>**_pledged as security for liabilities._**<br>**_Please provide a description of the events and_**<br>**_circumstances that led to the recognition or reversal of an_**<br>**_impairment loss._**<br>**15.7 Other disclosures**<br>**_(iii)   Please provide the amount of contractual_**<br>**_commitments for the acquisition of intangible assets._**<br>**_If an accounting policy of revaluation is adopted, please provide:_**<br>**_the carrying amount that would have been recognised_**<br>**_had the assets been carried under the cost model._**<br>**_Please provide a description of the events and_**<br>**_circumstances that led to the recognition or reversal of an_**<br>**_impairment loss._**<br>**This year**<br>**Last year**|||
|---|---|---|
||||
||||
||||
||**This year**|**Last year**|
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||



_*  The "transfers" row is for movements between fixed asset categories._ 

_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ 

CC17a (Excel) 

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## **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** 

**This year Last year** 

**(i)   Explain the nature and scale of heritage assets held. (ii)   Explain the policy for the acquisition, preservation, management and disposal of heritage assets.** 

## **16.2 Cost or valuation** 

|At beginning of the year<br>Additions<br>Disposals<br>Revaluations<br>Transfers *<br>At end of the year<br>****Basis**<br>**** Rate**<br>At beginning of the year<br>Disposals<br>Depreciation<br>Impairment<br>Transfers*<br>At end of year<br>Net book value at the beginning of the<br>year<br>Net book value at the end of the year<br>**16.3 Depreciation and impairments**<br>**16.4 Net book value**|**Heritage asset**<br>**1**<br>**£**|<br>**Heritage asset**<br>**2**<br>**£**|<br>**Heritage asset**<br>**3**<br>**£**|<br>**Heritage asset**<br>**4**<br>**£**|<br>**Total**<br>**£**|<br>**Total**<br>**£**|
|---|---|---|---|---|---|---|
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|||||||Straight Line<br>("SL") or<br>Reducing<br>Balance|
||||||||
||-                      -                      -                      -                      -<br>-                      -                      -                      -                      -<br>-                      -                      -                      -                      -<br>-                      -                      -                      -                      -<br>-                      -                      -                      -                      -<br>-                      -                      -                      -                      -<br>-                      -                      -                      -                      -<br>-                      -                      -                      -                      -||||||
||-|-|-|-|-||
||-|-|-|-|-||



CC17a (Excel) 

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## **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<br>period<br>Additions<br>Disposals<br>Depreciation/impairment<br>Revaluation<br>Carrying amount at the end of period|**At valuation**<br>**Group A**<br>**£**|**At cost Group**<br>**B**<br>**£**|**Total**<br>**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|



## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)** 

|**(i)   Explain the reason why heritage**<br>**assets have not been recognised on**<br>**the balance sheet.**<br>**(ii)   Describe the significance and**<br>**nature of heritage assets.**<br>**(iii)   Disclose information that is**<br>**helpful in assessing the value of**<br>**heritage assets.**<br>**(iv)   Explain the reason why it is not**<br>**practicable to obtain a valuation of**<br>**heritage assets.**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
||||



CC17a (Excel) 

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## **16.9 Five year summary of heritage assets transactions** 

||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**Purchases**<br>Group A<br>Group B<br>Group C<br>Other<br>**Donations**<br>Group A<br>Group B<br>Group C<br>Other<br>**Total additions**<br>**Charge for impairment**<br>Group A<br>Group B<br>Group C<br>Other<br>**Total charge for impairment**<br>**Disposals**<br>Group A - carrying amount<br>Group B - carrying amount<br>Group C<br>Other<br>**Total disposals**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|



CC17a (Excel) 

05/08/2024 

29 



## **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<br>period<br>**Add:**additions to investments during<br>period*<br>**Less:**disposals at carrying value<br>**Less: impairments**<br>**Add: Reversal of impairments**<br>**Add/(deduct):**transfer in/(out) in the<br>period<br>**Add/(deduct):**net gain/(loss) on<br>revaluation<br>Carrying (fair) value at end of year|**Cash & cash**<br>**equivalents**|<br>**Listed**<br>**investments**|**Investment**<br>**properties**|**Social**<br>**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**<br>**Cash or cash equivalents**<br>**Investment properties**<br>**Other investments**<br>**Total**<br>**Social investments**<br>**Grand total (Fair value at year end+Cost less impairment)**<br>**Listed investments**||||
|---|---|---|---|
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|||



## **Last year: Analysis of investments** 

|||
|---|---|
|**Fair value at year end**|**Cost less impairment**|
|**£**|**£**|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-||



## **Cash or cash equivalents** 

**Listed investments** 

**Investment properties Social investments Other investments** 

**Total** 

**Grand total (Fair value at year end+Cost less impairment)** 

CC17a (Excel) 

05/08/2024 

30 



## **17.3 If your charity holds investment properties, please complete the following note:** 

|**(iv)   Explain any contractual obligations for the purchase,**<br>**construction or development of investment property or for**<br>**repairs, maintenance or enhancements**<br>**(ii)   Name or independent valuer, if applicable, and relevant**<br>**qualifications**<br>**(iii)   Provide details of any restrictions on the ability to realise**<br>**investment property or on the remittance of income or**<br>**disposal proceeds**<br>**(i)   Explain the methods and significant assumptions in**<br>**determining the fair value of investment property held by the**<br>**charity**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||
||||
||||



## **17.4  Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.** 

|**17.5 Guarantees**<br>**Total**<br>**Please provide details and amount of any guarantee made to**<br>**or on behalf of a third party**<br>**Name of the entity or entities benefitting from those**<br>**guarantees**<br>**Please explain how the guarantee furthers the charity's aims**<br>**Analysis of current asset investments**<br>**Cash or cash equivalents**<br>**Listed investments**<br>**Investment properties**<br>**Social investments**<br>**Other investments**|**This year**|**Last year**|**Last year**|
|---|---|---|---|
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||**Thisyear**||**Lastyear**|
|||||
|||||
|||||



CC17a (Excel) 

05/08/2024 

31 



## **17.6 Concessionary loans** 

|**Where a charity has provided financial assets as**<br>**a form of security, the carrying amount of the**<br>**financial asset pledged as security and the terms**<br>**and conditions relating to its pledge.**<br>**For all investments measured at fair value, the**<br>**basis for determining the value, including any**<br>**assumptions applied when using a valuation**<br>**technique.**<br>**17.7 Additional information**<br>**Please provide information about the**<br>**significance of investments to the charity's**<br>**financial position or performance eg. terms and**<br>**conditions of loans or the use of hedging to**<br>**manage financial risk.**<br>**Amounts receivable after more than 1 year**<br>**Amounts payable after more than 1 year**<br>**Amounts receivable within 1 year**<br>**Terms and conditions eg interest rate, security**<br>**provided**<br>**Value of any concessionary loans which have**<br>**been committed but not taken up at the reporting**<br>**date**<br>**Amounts payable within 1 year**<br>**Amount of concessionary loans made (****_Multiple_**<br>**_loans made may be disclosed in aggregate provided_**<br>**_that such aggregation does not obsure significant_**<br>**_information_ ).**<br>**Amount of concessionary loans received****_(Multiple_**<br>**_loans received may be disclosed in aggregate_**<br>**_provided that such aggregation does not obsure_**<br>**_significant information)._**|**_Description_**|**_Description_**|**This year £**|**Last year £**|
|---|---|---|---|---|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||<br>**_Description_**||**This year £**|**Last year £**|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**This year**||**Last year**||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||**Thisyear**||**Lastyear**||
||||||
||||||
||||||



CC17a (Excel) 

05/08/2024 

32 



## **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**<br>**distribution**<br>**For resale**<br>**For**<br>**distribution**<br>**For resale**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**Charitable activities:**<br>**_Opening_**<br>-                  -                   -               -                 -<br>**_Added in period_**<br>-                  -                   -               -                 -<br>**_Expensed in period_**<br>-                  -                   -               -                 -<br>**_Impaired_**<br>-                  -                   -               -                 -<br>**_Closing_**<br>**-                  -                   -               -                 -**<br>**Other trading activities:**<br>**_Opening_**<br>-                  -                   -               -                 -<br>**_Added in period_**<br>-                  -                   -               -                 -<br>**_Expensed in period_**<br>-                  -                   -               -                 -<br>**_Impaired_**<br>-                  -                   -               -                 -<br>**_Closing_**<br>**-                  -                   -               -                 -**<br>**Other:**<br>**_Opening_**<br>-                  -                   -               -                 -<br>**_Added in period_**<br>-                  -                   -               -                 -<br>**_Expensed in period_**<br>-                  -                   -               -                 -<br>**_Impaired_**<br>-                  -                   -               -                 -<br>**_Closing_**<br>**-                  -                   -               -                 -**<br>**Total this year**<br>-                  -                   -               -                 -<br>**_Total previous year_**<br>-                  -                   -               -                 -<br>**Work in**<br>**progress**<br>**18.2   Please specify the carrying amount of**<br>**any stocks pledged as security for liabilities**<br>**Stock**<br>**Donated goods**<br>**This year**<br>**Last year**<br>**£**<br>**£**|**Stock**||**Donated goods**||**Work in**<br>**progress**|
||**For**<br>**distribution**|**For resale**|**For**<br>**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||



CC17a (Excel) 

05/08/2024 

33 



## **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_**<br>**_debtors or prepayments._**<br>**Note 19                         Debtors and prepayments**|||
|---|---|---|
|**19.1     Analysis of debtors**<br>**Trade debtors**<br>**Prepayments and accrued income**<br>**Other debtors**<br>**Total**|**This year**<br>**£**|**Last year**<br>**£**|
||-|-|
||-|-|
||-|9,047.0|
||-|9,047.0|



## _**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**<br>**Prepayments and accrued income**<br>**Other debtors**<br>**Total**|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|



CC17a (Excel) 

05/08/2024 

34 



## **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**<br>**Bank loans and overdrafts**<br>**Trade creditors**<br>**Payments received on account for contracts or**<br>**performance-related grants**<br>**Accruals and deferred income**<br>**Taxation and social security**<br>**Other creditors**<br>**Total**|**Amounts falling due within**<br>**oneyear**|**Amounts falling due within**<br>**oneyear**|<br>**Amounts falling due after**<br>**more than oneyear**|<br>**Amounts falling due after**<br>**more than oneyear**|
|---|---|---|---|---|
||**This year**<br>**£**|**Last year**<br>**£**|**This year**<br>**£**|**Last year**<br>**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||3,000||-|-|
||-|-|-|-|
||2,186||-|-|
||5,186|-|-|-|



## **20.2 Deferred income** 

_**Please complete this note if the charity has deferred income.**_ 

|**_Please explain the reasons why income is deferred._**<br>**_Movement in deferred income account_**<br>**Balance at the start of the reporting period**<br>**Amounts added in current period**<br>**Amounts released to income from previous periods**<br>**Balance at the end of the reporting period**|**Thisyear**|**Lastyear**|**Lastyear**|
|---|---|---|---|
|||||
|||||
|||**This year**<br>**£**|**Last year**<br>**£**|
|||-|-|
|||-|-|
|||-|-|
|||-|-|



CC17a (Excel) 

05/08/2024 

35 



## **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:**<br>**- a brief description of any obligations on the**<br>**balance sheet and the expected amount and timing of**<br>**resulting payments;**<br>**- an indication of the uncertainties about the amount**<br>**or timing of those outflows; and**<br>**- the amount of any expected reimbursement, stating**<br>**the amount of any asset that has been recognised for**<br>**that expected reimbursement.**<br>**21.3  For any funding commitment that is not**<br>**recognised as a liability or provision, provide details**<br>**of commitment made, the time frame of that**<br>**commitment, any performance-related conditions and**<br>**details of how the commitment will be funded (with**<br>**contracts for capital expenditure separately**<br>**identified).**<br>**21.4  Where unrestricted funds have been designated**<br>**to a fund commitment, please disclose the nature of**<br>**any amounts designated and the likely timing of that**<br>**expenditure.**<br>**Amounts added in current period**<br>**Amounts charged against the provision in the current**<br>**Unused amounts reversed during the period**<br>**Balance at the start of the reporting period**<br>**Balance at the end of the reporting period**|**period**<br>**Thisyear**|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||**Lastyear**||
|||||
|||||
|||||
||**Thisyear**|**Lastyear**||
|||||
|||||
|||||



CC17a (Excel) 

05/08/2024 

36 



## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 22   Other disclosures for debtors, creditors and other basic financial instruments** 

**This year Last year** 

**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.** 

CC17a (Excel) 

05/08/2024 

37 



**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**<br>**describe any security provided in connection to the**<br>**liability.**|**Estimate of financial effect**|
|||
|||
|||
|||



## **Last year** 

|**Description of item including its legal nature.  Please**<br>**describe any security provided in connection to the**<br>**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** 

## **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:** 

**This year Last year** 

**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact** 

CC17a (Excel) 

05/08/2024 

38 



## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 24                     Cash at bank and in hand** 

|**Note 24                     Cash at bank and in hand**|||
|---|---|---|
|**Other**<br>**Cash at bank and on hand**<br>**Total**<br>**Short term cash investments (less than 3 months maturity date)**<br>**Short term deposits**|**This year**<br>**£**|**Last year**<br>**£**|
||13,443|-|
||-|-|
||-|-|
||-|-|
||13,443|-|



CC17a (Excel) 

05/08/2024 

39 



## **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) 

05/08/2024 

40 



## **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**<br>**event**<br>**Provide an estimate of the financial effect**<br>**of the  event or a statement that such an**<br>**estimate cannot be made**|**Thisyear**<br>**Lastyear**|**Thisyear**<br>**Lastyear**|
|---|---|---|
||||
||||
||||



CC17a (Excel) 

05/08/2024 

41 



**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**<br>**R or UR ***|<br>**Purpose and Restrictions**|**Fund**<br>**balances**<br>**brought**<br>**forward**<br>**£**|**Income**<br>**£**|**Expenditure**<br>**£**|**Transfers**<br>**£**|**Gains and**<br>**losses**<br>**£**|**Fund**<br>**balances**<br>**carried**<br>**forward**<br>**£**|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||-|-|-|-|-|-|



CC17a (Excel) 

05/08/2024 

42 



## **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**<br>**R or UR ***|**Purpose and Restrictions**|**Fund**<br>**balances**<br>**brought**<br>**forward**<br>**£**|**Income**<br>**£**|**Expenditure**<br>**£**|**Transfers**<br>**£**|**Gains and**<br>**losses**<br>**£**|**Fund**<br>**balances**<br>**carried**<br>**forward**<br>**£**|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||-|-|-|-|-|-|



CC17a (Excel) 

05/08/2024 

43 



**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,**<br>**legalpower for its conversion**|**Amount**<br>|
|Between unrestricted and<br>restricted funds|||
|Between endowment and<br>restricted funds|||
|Between endowment and<br>unrestricted funds|||
||||



## **Last year** 

||**Reason for transfer and where endowment is converted to income,**<br>**legal power for its conversion**|**Amount**<br>|
|---|---|---|
|Between unrestricted and<br>restricted funds|||
|Between endowment and<br>restricted funds|||
|Between endowment and<br>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) 

05/08/2024 

44 



**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.**_ 

|**Name of trustee**|**Legal authority (eg**<br>**order, governing**<br>**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**<br>**contribution**|**Redundancy**<br>**(including**<br>**loss of**<br>**office)/ex**<br>**gratia**|**Other**|**TOTAL**|
|||**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|



_**Please give details of why remuneration or other employment benefits were paid.**_ 

_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ 

## **Last year** 

**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** 

_**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**<br>**order, governing**<br>**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**<br>**contribution**|**Redundancy**<br>**(including**<br>**loss of**<br>**office)/ex**<br>**gratia**|**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|



_**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.**_ 

CC17a (Excel) 

05/08/2024 

45 



## **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**|-|<br>-|



**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**<br>**or related party**|**Relationship**<br>**to charity**|**Description of the**<br>**transaction(s)**|**Amount**|**Balance at**<br>**period end**|**Provision for bad debts**<br>**at period end**|**Amounts**<br>**written off**<br>**during**<br>**reporting**<br>**period**<br>|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||||||
||||||||
||||||||
||||||||



_**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) 

05/08/2024 

46 



## **Last year** 

**There have been no related party transactions in the reporting period (True or False)** 

|**Name of the trustee**<br>**or related party**|**Relationship**<br>**to charity**|**Description of the**<br>**transaction(s)**|**Amount**|**Balance at**<br>**period end**|**Provision for bad debts**<br>**at period end**|**Amounts**<br>**written off**<br>**during**<br>**reporting**<br>**period**<br>|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||||||
||||||||
||||||||
||||||||



_**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) 

05/08/2024 

47 



**Section C                                            Notes to the accounts                                   (cont)** 

## **Note 29                            Additional Disclosures** 

## **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts.  If there is insufficient room here, please add a separate sheet.** 

The Trust became a registered charity on 14 June 2022 under a trust deed dated 14 October 2021. The Trust took over the existing arrangements for running the activities of the Methwold Hall Complex “MHC” which had previously been run directly by the Parish Council and MHC’s financial results in the past had been incorporated within the Parish Council’s financial statements.The activities of the MHC have been on going for many years and the registration of those activities and governance of the MHC as a registered charity did not fundamentally change their nature nor the class of beneficiaries This scenario is usually referred to as a “change of legal form” rather than the creation of a new entity. Under the Charities SORP this falls under paragraph 27.12 dealing with mergers and reconstructions and the appropriate method of accounting is known as “Merger Accounting”. Effectively the past unincorporated activities of MHC are merged with the newly registered charity and presented as an ongoing activity. These first financial statements  are in the Charity SORP format but have comparative figures for MHC before it became registered. 

CC17a (Excel) 

05/08/2024 

48 




## **Independent examiner's report on the accounts** 

**Section A                        Independent Examiner’s Report** 

**Report to the trustees/** Methwold Hall Complex Charitable Trust **members of On accounts for the year** Year ended 5 April 2023 **Charity no** 1199307 **ended (if any) Set out on pages** 1 – 48 **Responsibilties and** I report to the trustees on my examination of the accounts of the above **basis of report** charity for the year ended 5 April 2023 As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). 

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

**Independent** I am qualified to undertake the examination by being a qualified member of **examiner's statement** the Institute of Chartered Accountants in England and Wales I have completed my examination.  I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect: 

- the accounting records were not kept in accordance with section 130 of the Charities Act; or 

- the accounts did not accord with the accounting records; or 

- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

**Date:** 30 July 2024 

**Signed: Name:** Witold K Sawin **Relevant professional** FCA **qualification(s) or body (if any):** 

**Oct 2018** 

1 

**IER** 



**Address:** Sawin & Edwards LLP, Studio 16, Cloisters House, 8 Battersea Park Road London SW8 4BG 

## **Section B                           Disclosure** 

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). 

**Give here brief details of any items that the** NONE **examiner wishes to disclose** . 

**Oct 2018** 

2 

**IER**