| Trustees statement | Page 1to4 |
|
|---|---|---|
| Independent examiner's |
report | 5 |
| Statement offinancial | activities | 6 |
| Balance sheet | 7 | |
| Notes to the financial statements | 07-58 |
| 4I8 | Restricted | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Recommended categories |
by activity | sl fg |
Unrestricted funds E |
income funds E |
Endawme nt funds Z |
Tata Ifunds f |
Prior year funds E |
||||
| income (Note 3) | F01 | F02 | F03 | F04 | F05 | ||||||
| Incarne and endearments | fram: | ||||||||||
| Oorebcns and legacies | 40,858 | 40 | 858 | ||||||||
| Charitableacdviges | |||||||||||
| Other tradra aciivibes | |||||||||||
| rovesboets | |||||||||||
| Ssparah material ilsm ofiocome |
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| Other | |||||||||||
| Total | 40 | 858 | 40 | 858 | |||||||
| Expenditure (Notes 6) |
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| Eapemgture an: |
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| R8sing finch | 12 | 814 | 12 | 814 | |||||||
| Charilablaacaviaes | 28 | 352 | 28 | 352 | |||||||
| Separate malaria expense ihm | 610 | ||||||||||
| sit | |||||||||||
| Total | 41 | 166 | 41 | 166 | |||||||
| Net income/(expenditure) | before tax forthe | ||||||||||
| reporting period |
sfa | - | 308 | 308 | |||||||
| Tax parBCI8 | 614 | ||||||||||
| Net income/(expenditure) | after tax before | ||||||||||
| investment gains/(losses) |
615 | 308 | |||||||||
| Nel gaosl(losses) oninvssbnsnbr |
616 | ||||||||||
| Net incomel(expenditure) | Sir | 308 | |||||||||
| Extraordinary items |
ala | ||||||||||
| Transfers between funds | sig | ||||||||||
| Other recognised gains/(losses): |
|||||||||||
| Saris eIdlosses on ravdUabisl | crfixsd | Bases for lhe ch8I1(ys owa | |||||||||
| UBB | |||||||||||
| Other gsiral(losses) | |||||||||||
| Net movement in funds |
su | - | 308 | 308 | |||||||
| Reconciliation of | |||||||||||
| funds: | |||||||||||
| Tolal fUods broUght fcnrBni | |||||||||||
| Total funds cerned fonsrani | sbr | - | 308 | 308 |
| Reaognifion | at Income | at Income | These are Induded in the Statement ofFmancial Acfivilies (SOFA)when: |
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|---|---|---|---|---|---|---|
| ths charilv becomes entned ta the resources; | ||||||
| 0is more Ikelv than not that Ure tnrslees will receive the rmourcem |
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| the monetaiv value can be measured with suificient refiabililv. |
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| Them has been no offsetting of Ornate and tabiliths, ortrcome snd expenses, |
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| unless required orpermified by the FRS 102SORP orFRS102. |
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| Grsrrls Bnd | doriiifiorin | Grants snd donations ers only Induded in the SoFA when the general incorrm rscognilion oileria are met (5.10to5.12FRS102SORP). |
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| In the case ofpedormance related grants, income must only be recognssd to |
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| the extent that the chadly has pmvided the specified goods orservfces as |
||||||
| antifiement to the grant only occurs when Ihe performance misted condiTions |
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| ere met (5.16 FRS102SORP). | ||||||
| Legades are incuded in the SOFA when receipt is pmbublB, that is, when there |
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| Legacies | has been gmnt of pmbate, the executom have established that thais are suflicient assets in ths estate and any conditions afiached tothe krgacy are |
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| either within the contml ofthe chadtv orhave bann met. | ||||||
| Govornrrieiit | gisrits | The charily has received government grants in the reporfing pedod |
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| Gift Aid receivable is induded in income when there b a valid decunctnn from |
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| Tax reclaims | on donations | the donor. Any Gift Aid amount remvemd on a donation is mnaideml to be |
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| Bnd gmn | part ofthat gifl and istreated as an addison to the same fund as the inifial | |||||
| dcnaUon unless the donor orthe tenne ofths appeal have specnsd otherwise. |
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| This is only induded in the SoFA once the chady has provided the mkrtsd |
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| Corrlracbral | Income and | goods orsenrices ormet the perfonnance rented conditions. |
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| performance | related grants | |||||
| Doirsiod goods | Donated goods are measumd stfair value (lha amount forwhich the asset could be exchanged) unkrss Impradical to do so. |
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| The ocsl ofany stock ofgoads donated fordistribution to beneficianes is |
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| deemed to be the fair value ofthose gifis at the Gne oftheir receipt and they |
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| are mcognised on mceipL In ths reporting perio n which the stocks are |
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| distributed, they are recognbsd as an expense atthe canying amount cfthe |
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| Donated goods forresale are measured at fair vatic on kraial recngniUon, which |
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| is the expeded pmceeds from sale less the expeded costs sfsale, and |
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| recognised in 'Income kum other trading acfnrifiss' with the mnesponding stock |
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| recognised in the balance sheet On ils sate the value ofstock is charged |
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| against 'Income fnim other trading adivTims' and the pmceeds fiom sale ars |
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| also recognised as 'Income kum othsrtrsding adlvTiisst |
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| Goods donated foroncoing use by the chanly ars recognised as tangible fend |
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| assets snd included in the SoFA as incomng msoumes when receivable. |
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| Gifts in Idnd for uss by the charily are induded in the SOFAas inmms fiom |
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| donations when receivable. |
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| Donated services and facnmss |
Donated mrvices and facinies are Indudsd in the SOFA when received atthe value ofthe gill tothe charily pmvided the value ofthe gilt can be measumd reliably. |
Yes' | No | Nfa' | ||
| Donated senrices and factges that are consumed immediately are recognised |
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| as income with an equivalent amount recognised as an expense under the |
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| appropdate heading kr the SOFA. |
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| Sirpport costs | Ths charily hes incuned expenditure on supporl costs. |
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| Volinitoor help | The vams of any voluntary help remived b not induded in Ihe accounts but ls descrced in ths truslnes' annual rsporL |
| Income fiem interest, | Income fiem interest, | Income fiem interest, | Income fiem interest, | Income fiem interest, | This is Bduded in the accounts when receipt is pmbabls and the amount |
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|---|---|---|---|---|---|---|---|---|---|
| royaffies and | dhrldends | n.ceivsble cen be measured refiably. |
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| Income fiom membership | Membership subsaiptions mceived in ths natu» ofa gyt am recognaed M fiom |
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| subscrlpfions | Donations end Legacies. |
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| Membership subsaiptions which gives a member the right to buy services or |
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| other benefit am recognised as income earned th provis»n of goods |
and | ||||||||
| serdces as income farm charitable acfivitiss. |
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| Sstfiament claims |
of | Insursnse | Insumnce dsims ers only Induded in ths soFA when the general income mcogngon aitena ara met (5.10to 5.12FRS102SORP)and ars induded as an item ofother incona in ths SoFA. |
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| Invesbnent losses |
gains and | This indud as any realised or unrealissd gains orBases on the sa» of investments and any gain orloss resulring from revaluing investments to market value at the end oftha year. charily |
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| 2.3EXPENDITURE AND LIABILITIES | |||||||||
| Llabgfiy | recognlfion | Liabfities are recognised wham it is more likely then not that thme isa»gal or consbuctive obligation commiNng ths t pay out resources and the amount ofthe obligafion can be measured with masonab» certainty. |
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| Governance | and support | Support coals have been slocated between governance costs snd other |
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| COStS | suppoIL Governance costs comprise afi coals invoMng pubfic sccountabgty |
of | |||||||
| the charily and fis compliance wrih regulafion and good practice. |
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| Support cosh indude central funcbons and have been asocaled to ac6vily cost |
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| categones on a basis consbtent with the use ofremumes, eg akocaling |
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| properly costs by fioor ames, orper capita, staff costs by the time spent and | |||||||||
| other costs by their usage. | |||||||||
| Grants wim | psrfownsncs | Whew the charfiy gives a gant with conditions for its payment being aspecBc |
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| aondeons | level ofservice oroutput to be provided. such grants are only recognised in the |
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| SoFAonce the recipient ofthe gmnt has provided ths spscilied servke or | |||||||||
| output. | |||||||||
| Grants payabls | without | Where there are no condiTions attaching tothe grant that enables the donor |
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| performance | condlfions | chadly to realisticaly avoid the commitment, a Iabigy forthe full funding |
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| obfigstion must be recognbed. |
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| Redunda | cycost | The charily made no mdundancy payments dudng the repor6ng penod. |
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| Deferred income | No material item ofdefened incorra has been induded in the accounts. |
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| Creditors | The chady has aedilors which are measured at sstfiement amounts»ss any bade discounts |
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| A liabigy is measured on mmgngon at ils historica cost and then subsequently financialInskument |
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| Provisions | for liabglfies | measured at the besl estimate ofthe amount required to settle the obliga5on |
at | ||||||
| the reporting date |
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| The charily accounts forbasic on inkbl rscognfilon as per |
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| Basic 6nanclal Instruments | paragraph 10.7FRS102SORP. Subsequent measuren»nt isas per |
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| paragraphs 11.1Tto 11.19,FRS102SORP. |
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| 2.4ASSETS | |||||||||
| Tangible fixed assets for | These sre capilafised ifthey can be used for more than one year, and costat |
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| use by charity | |||||||||
| They are vskred at cost. | |||||||||
| The depmciation rates and methods used are dbc»sed in note 14. |
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| The charily has Intangible fixsd assets, that e, non-monetary assets that do |
not | ||||||||
| IMcnglble | fixed | assets | have phyacal substance but are identiliabb and are contnded by the charily through custody or Ngal right. Ths amorfisation rates and methods used are |
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| disdosed in nots 15. |
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| They are valued at msL | Yes" | No* | hya | ||||||
| The charily has heritage assets, that is, non-monetary assets with historm |
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| Nsdb ge mss» | artistic, sdenfiTm technological, geophysical orenvkonmental quaNes that em hekl end maintained prindpafiy fortheir contribution to know»dge snd culture. |
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| Ths dspmmafion rates snd methods used as disdosed in note 16. |
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| They am valued at cosL | |||||||||
| Fared asset investments in quoted shams, Iraded bonds and anrier investments |
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| Isvostlml | I | are valued at inilfaly at cost and subsequently at fairsabre gheir ma»st vatic) stthe year snd. The sam Imalmsnt isaoolied to «ntsted kvestments unless |
Yes | No | Nia' |
| Note 4 | Analysis ofreceipts | ofgovern | ment gran |
ts | ||||
|---|---|---|---|---|---|---|---|---|
| This year | ||||||||
| Government | Descri tion | 2 | ||||||
| grant 1 | NIA | |||||||
| Government | grant 2 | NIA | ||||||
| Government | grant 3 | NIA | ||||||
| Other | NIA | |||||||
| Total | ||||||||
| Last year | ||||||||
| Descri tion | R | |||||||
| Government | grant 1 | NIA | ||||||
| Government | grant 2 | |||||||
| Government | grant 3 | NIA | ||||||
| Other | NIA | |||||||
| Total | ||||||||
| This | esr | Last | r | |||||
| Please pmvide details ofany unfulfilled | ||||||||
| conditions snd other contingencies | ||||||||
| attaching to grants that have been | ||||||||
| recognised in income. | ||||||||
| This | ear | Last | r | |||||
| Please give | details ofother fonna nf | |||||||
| government | assistance from which the | |||||||
| charity has directly benefited. |
| Note 6 Expenditure |
Note 6 Expenditure |
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|---|---|---|---|---|---|---|---|---|---|---|---|
| This | year' | Last | year | ||||||||
| Rsslri cled | |||||||||||
| ucrssiriclsd | Rssfricted | Ecdcstmsm | unrestricted | iseems | Esdcssnsm | ||||||
| Analysis | funds | lrmmss fmds | funds | Tcml fmds | nmds | nmds | funds | Tctsl hssh | |||
| Ex nditure on raisin funds: |
|||||||||||
| Incurred seeking donations | 9 | 599 | 9599 | ||||||||
| Incurred seeking legacies | |||||||||||
| Incurred seeking grants |
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| Operating membership schemes and |
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| social lotteries | |||||||||||
| Staging fundraising events |
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| Fudraising agents |
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| Operating charity shops |
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| Operating a trading company |
undertaking | ||||||||||
| non-charitable tradin acus' |
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| Advertising, marketing, direct |
mail and | ||||||||||
| publicily | |||||||||||
| Start up costs incurred in generating |
new | ||||||||||
| source offuture income | |||||||||||
| Database development costs |
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| Other trading activities |
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| Investment management costs: |
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| Portfolio management costs |
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| Cost of obtaining investment advice |
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| Investment administration costs |
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| Intellectual property licencing |
costs | ||||||||||
| Rent collfmtion, property repairs and |
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| maintenance charges |
3 | 214 | 3214 | ||||||||
| Total expenditure on raising funda |
12814 | 12,814 | |||||||||
| Expenditure on charitable activities: |
|||||||||||
| 18 | 000 | 18000 | |||||||||
| Other Adiministragve Expenses |
9 | 552 | 9552 | ||||||||
| Examiner Fees | 800 | 800 | |||||||||
| Total expenditure on charitable |
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| activities | 28352 | ||||||||||
| Se arete material item ofex ense |
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| Total | |||||||||||
| Other | |||||||||||
| Total other expenditure | |||||||||||
| TOTAL EXPENDITURE | 41,166 | 41,166 |
| Other information: | Other information: | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Analysis ofexpenditure | on charitable activities | ||||||||||
| This | |||||||||||
| Activity or programme | Acfhri6es undertaken directly |
Grant funding af acsvifies |
Support Costs |
Total this year |
Ac6vitles undertaken dirscgy |
Grant funding af acgvltles |
Support Costs |
Telal last year |
|||
| Acsv' | 1 | ||||||||||
| A'' | 2 | ||||||||||
| Other | |||||||||||
| Total | |||||||||||
| This yean Where sums |
originally | denominated | in foreign | currency | |||||||
| have | been included In expenditure, |
explain the | basis on | which those | |||||||
| sums | have been hanslatsd into sterling (orthe |
currency | in which | ||||||||
| the accounts are drawn | upj. | ||||||||||
| Last | year: Where sums | originally | denominated | in fareign | currency | ||||||
| have | been included in expenditure, |
explain the | basis on | which those | |||||||
| sums | have been translated Into sterling (orthe |
currency | in which | ||||||||
| the accounts are drawn | uph |
| Please explain | the | natum | ofeach extraonfinary | item occumng in the penod. | ||
|---|---|---|---|---|---|---|
| This year | Last year | |||||
| Descri tion | ||||||
| Extraordinary | item | 1 | NIA | |||
| Extraordinary | item | 2 | NIA | |||
| Extraordinary | item | 3 | NIA | |||
| Extraordinary | item | 4 | NIA | |||
| Total extraordinary | items |
| Balance held at period | Balance held at period | Balance held at period | Balance held at period | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Amount | mceived | Amount | aid out | end | ||||||||||
| Descriptionlname | ofparty | Related party (Yesor No) |
This | ear | Last | ear | This | ear | Last | ar | This | ear | Last | ear |
| NIA | ||||||||||||||
| NIA | ||||||||||||||
| NIA | ||||||||||||||
| NIA | ||||||||||||||
| NIA | ||||||||||||||
| Total |
| Description/name | of | party | Balance held at period end |
|---|---|---|---|
| This ear Last r |
| This year | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Raisin | funda | Activi | 1 | Acgvi | 2 | Activi | 3 | Grand | total | Basis cfagccaticn | |||||
| Support | cost | ||||||||||||||
| exam | les | Describe me | |||||||||||||
| Governance | 613 | 613 | Central Otgce Ex enses |
||||||||||||
| Evangelism | 4,028 | 4,028 | pr~mtmt ob'ecgve ofthe |
fhe Chari |
|||||||||||
| 1,837 | 1,837 | Supporeng | the | ||||||||||||
| Welfare | community qrromcgng |
||||||||||||||
| the charl ob |
ectives | ||||||||||||||
| Legal | 1,880 | 1,880 | Registration Chari |
ofthe | |||||||||||
| Other | |||||||||||||||
| 8,359 | |||||||||||||||
| Total | |||||||||||||||
| Last year | |||||||||||||||
| Support exam |
cost les |
Raising funds E |
Acthrily K |
1 | Acgvity f |
2 | Aceviiy f |
3 | Gmnd 2 |
total | Basis ofagccaeon cribe method |
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| Governance | |||||||||||||||
| Other | |||||||||||||||
| Total | |||||||||||||||
| Please pmvide details ofthe | accounting | policy | Direct teethed | ||||||||||||
| adopted ectnnrres |
forthe apportionment and any esrrmarlon |
ofcosts between recnmques used ru |
|||||||||||||
| calculate | their apportionment. |
| Please complete ifany md | u | ndancy ortermination paym |
ent ismad | e in the pe | riod. | ||
|---|---|---|---|---|---|---|---|
| This | ear | Last | ar | ||||
| Total amount ofpayment | |||||||
| The nature ofthe payment | (cash, asset | ||||||
| etc.) | N/A | ||||||
| This | ear | Last | ear | ||||
| The extent ofredundancy | funding at the balance sheet | date | |||||
| Please state the accounting | policy for any redundancy | or | |||||
| termination payments |
| Amount ofcontrlbutiona recognised |
in the SOFAas an expense |
|---|---|
| Please explain the basis for allocating | the liability and expense of |
| defined contribution pension scheme |
between activities and between |
| restricted and unrestricted funds. |
| This | year. | year. | ||||||
|---|---|---|---|---|---|---|---|---|
| 13.1Ana | ls ofgrants paid (included | in cost ofcharitable activities) | ||||||
| Granm to | ||||||||
| An | Grants to institutions | individuals | Su | ort costs | Total | |||
| Actllll | cr | lo | ci 1 | |||||
| Aci' ' | or | W | ci2 | |||||
| Acinii | or | rc'ed 3 | ||||||
| Acavk | or | rc | cia | |||||
| Total | ||||||||
| please | enter "NiI"itthe charify does | not Alen tify and/or allocate support costa |
| Please pmvide | |||||
|---|---|---|---|---|---|
| Ny chartty has made gnmts context ofits gmntmaAing. |
to parlicularinsthutions Details ofthe insthution |
that am material in the suppaned, purpose afthe |
details ofchanty's URL |
||
| grant and total paid to each /nstitution | is availabis on the chartly's web site | Provide detaiTS | |||
| below | |||||
| Names ofinstitution | Purpose | Total amount of grants paid k |
|||
| NIA | |||||
| NIA | |||||
| N/A | |||||
| NIA | |||||
| N/A | |||||
| N/A | |||||
| N/A | |||||
| NIA | |||||
| Total grants to institutions | in mport/ng | pwfad |
| Last year. | Last year. | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 13.3Ana | isof rants |
aid | included | in costofcharitable actMties | |||||||
| Grants to | |||||||||||
| Analysis | Grants to institutions | indhaduals | Support costs | Total | |||||||
| 2 | 2 | ||||||||||
| A ' ' or |
ro' ct1 | ||||||||||
| Activi or |
ro'ect 2 | ||||||||||
| Activi or |
m' ct3 | ||||||||||
| Actm or' |
to ct4 |
||||||||||
| Total | |||||||||||
| Please enter "Nil"ifthe charity does not identify | and/or agocete | support costs. | |||||||||
| 13.4Grants made to institutions | |||||||||||
| Please | pmvide | ||||||||||
| Igy charity has made grants context ofits grantmahing. |
to particular instgutlons Details oftheinstitution |
that am material In the supported, purpose efthe |
details URL. |
ofcharity's | |||||||
| grant and | tobri paid toeach | insgtutlon | ls available | on the charity'a web site. | Pmvide | details | |||||
| below | |||||||||||
| Names | ofinstitution | Total | amount of | ||||||||
| rants paid 3 | |||||||||||
| Total grants to institutions | in mporgng | period | |||||||||
| Other unanalysed grants |
|||||||||||
| TOTAL ORANTS PAID |
| Freehold land 6 | Other land 8 | Plant, machinery | and | Fixtures, atangs and | Total | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| buildings | bugdlngs | malar vehicles | equipment | ||||||||
| At the beginning | ofthe | ||||||||||
| year | |||||||||||
| Additions | 19,820 | 19,820 | |||||||||
| Revaluations | |||||||||||
| Disposals | |||||||||||
| Transfers * | |||||||||||
| At end ofthe year | 19,820 | 19,820 | |||||||||
| 14.2 Depreciation | and impairments | ||||||||||
| "Basis | SLor RB(Straight | SLor RB | SLorRB | SL | SLorRB | ||||||
| Une or Reducing | |||||||||||
| Balance) | |||||||||||
| "Rate | |||||||||||
| At beginning | of | the | year | ||||||||
| Disposals | |||||||||||
| Depreciation | 3,964 | 3,964 | |||||||||
| Impairment | |||||||||||
| Transfers* | |||||||||||
| At end ofthe | year | 3,964 | 3,964 | ||||||||
| 14.3Net book | value | ||||||||||
| Net book value | atthe | ||||||||||
| beginning ofthe |
year | ||||||||||
| Net book value | at | the | 15,856 | 15,856 | |||||||
| end ofthe year |
| 14.5 Revaluation |
|||||||
|---|---|---|---|---|---|---|---|
| Ifan accounting policy ofrevaluation is adop | ted, please pm | vide | : | This year | Last | year | |
| the eifective date ofthe mveluation | |||||||
| the name ofindependent valuer, ifappgcable |
|||||||
| the methods applied and signiTicant assumptions | |||||||
| the canying amount that would have been recognised hed | |||||||
| the assets been canied under the cost modeL | |||||||
| 14.6 Other disclosures | |||||||
| This | Last | r | |||||
| fr) Please slate the amount ofbonowing costs,ifany, capitalisedin constmction oftangible fixed assets and the capitalisation mte used. |
the | ||||||
| (5) Please pmvide the amount ofcontmctual | commitments | for | the acquisition of | ||||
| tangible fixed assets | |||||||
| (glJ Details ofthe existence and canying amounts ofpmperty, |
plant | and | |||||
| equipment to which the chanty hss restncted |
tile orthat are pledged | as security | |||||
| for liabilities. |
| Note 15 | intangible assets | intangible assets | intangible assets | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Please complete | this note ifthe charity has any intangible assets | ||||||||
| 15.1Cost orvaluation | |||||||||
| Research a | Peleete end | Other | Total | ||||||
| development | trademarks | ||||||||
| At beginning ofthe year |
|||||||||
| Addibons | |||||||||
| Disposale | |||||||||
| Revaluations | |||||||||
| Transfers * |
|||||||||
| At end ofthe year | |||||||||
| 15.2Amortisation | and | impainnents | |||||||
| "Basis | SL | or RB | SLor RB | SLor RB | SLor RB | Straight Line | |||
| ("SL")or | |||||||||
| Reducing | |||||||||
| Balance | |||||||||
| ("RB") | |||||||||
| Rate | |||||||||
| At beginning ofthe |
year | ||||||||
| Disposals | |||||||||
| Amortisation | |||||||||
| Impairment | |||||||||
| Transfers* | |||||||||
| At end ofyear | |||||||||
| 15.3 Net book value | |||||||||
| Net book value atthe | |||||||||
| beginning ofthe |
year | ||||||||
| Net book value at the | |||||||||
| end ofthe year | |||||||||
| 15.4Accounting | policy | ||||||||
| Please disclose | the | accounting | policy forintangible | fixed assetsincluding: | |||||
| Reasons forchoosing amordsation | |||||||||
| rates | |||||||||
| Policies forthe | recognition of | any | |||||||
| capital development |
| Nota 16 | Heritage assets | Heritage assets | |||||||
|---|---|---|---|---|---|---|---|---|---|
| Please complete this noteilthe charity has heritage | assets | ||||||||
| 16.1General | disclosures forag charities holding | heritage assets | |||||||
| This | year | Last year | |||||||
| (i) Explain the nature and scale of heritage assets held. |
NIA | NIA | |||||||
| (ii) Explain |
the policy forthe | ||||||||
| acquisition, management |
preservation, and disposal of |
NIA | |||||||
| heritage assets. | |||||||||
| 16.2Cost orvaluation | |||||||||
| Heritage asset | Heritage asset | Hsruage asset | Heritage asset | Total | |||||
| 1 | 2 | 3 | 4 | ||||||
| At beginning | ofthe year | ||||||||
| Additions | |||||||||
| Disposals | |||||||||
| Revaluations | |||||||||
| Transfers * | |||||||||
| At end ofthe | year | ||||||||
| 16.3Depreciation and impairments |
|||||||||
| Basis | Btraight Line | ||||||||
| ("SL")or | |||||||||
| Reducing | |||||||||
| Balance ("RB") | |||||||||
| At beginning | ofthe year | ||||||||
| Disposals | |||||||||
| Depreciation | |||||||||
| Impairment | |||||||||
| Transfers | |||||||||
| At end ofyear | |||||||||
| 16.4Net book value | |||||||||
| Net book votre atthe beginning | ofthe | ||||||||
| year' | |||||||||
| Net book value at the end ofthe | year |
| Ifan accounting policy ofmvaluation isailopted, please provide | r | ||||
|---|---|---|---|---|---|
| This ytmr | Last year | ||||
| the effective date ofthe mvafuafion | |||||
| the name ofindependent valuer, ifapplicable |
|||||
| qualifications ofindependent valuer |
|||||
| the methods applied and significant assumptions |
|||||
| any significant limitations on the valualion |
|||||
| 16.7Analysis ofhedtage assets by class orgroup distinguishing | those at cost and those at valuation | ||||
| At | valuafion | At | cost Group | Total | |
| Group A | 8 | ||||
| Carrying amount at the beginning of |
|||||
| the period | |||||
| Additions | |||||
| Dieposafs | |||||
| Depreciatloniimpairment | |||||
| Revaluacon | |||||
| Carrying amount at the end ofperiod |
|||||
| 16.8Heritage assets (where heritage assets are not recoignised | on the balance sheet) | ||||
| This year | Last year | ||||
| (i) Explain the reason why heritage |
|||||
| assets have not been recognised | |||||
| on the balance sheet. | |||||
| (li) Describe the signiFicance and |
|||||
| nature ofheritage assets. | |||||
| (iii) Disclose information that is |
|||||
| helpful in assessing the value of |
|||||
| heritage assets. | |||||
| (iv) Explain the reason why it is |
|||||
| not practicable to obtain a | |||||
| valuation ofheritage assets. |
| Carrying | amount | at the beginning | at the beginning | of |
|---|---|---|---|---|
| the period | ||||
| Additions | ||||
| Dieposafs | ||||
| Depreciatloniimpairment | ||||
| Revaluacon | ||||
| Carrying | amount | at the end | ofperiod |
| 16.9Five year summary ofheritage assets transactions | 16.9Five year summary ofheritage assets transactions | ||||
|---|---|---|---|---|---|
| 2014 | 2013 | 2012 | 2011 | ||
| Purchases | |||||
| Group A | |||||
| Group 8 | |||||
| Group C | |||||
| Other | |||||
| Donations | |||||
| Group A | |||||
| Group 8 | |||||
| Group C | |||||
| Other | |||||
| Total additions | |||||
| Charge for impairment | |||||
| Group A | |||||
| Group 8 | |||||
| Group C | |||||
| Other | |||||
| Total charge for | impairment | ||||
| Disposals | |||||
| Group A —carrying | amount | ||||
| Group 8 - carrying | amount | ||||
| Group C | |||||
| Other | |||||
| Total disposals |
| 17.1 Fixed assets investme | nts | (pleas | e provide for | each class | cfinvestment | ) | |
|---|---|---|---|---|---|---|---|
| Cash &cash squivalsnls |
Uslsd isvestmenls |
Invesanent preps rftes |
Social imreskneras |
Total | |||
| Carrying (fair) value at beginning ofperiod |
|||||||
| Addr additions io investments |
during | ||||||
| period | |||||||
| Less: disposals at carrying value | |||||||
| Less: impairments | |||||||
| Add: Itevemal of impairments | |||||||
| Addi(deduct): transfer inl(out) |
in the | ||||||
| period | |||||||
| Add/(deduct): nei gain/(loss) |
on | ||||||
| revaluation | |||||||
| Carrying (fwr) value at end of year |
|||||||
| 'Please specify additions resulting |
from | acquisitions | |||||
| through business combinations, |
ifany. | NIA |
| 179Ifyour charity holds investment | properties, | please complete | the following note: | the following note: | the following note: | |
|---|---|---|---|---|---|---|
| This year | Last year | |||||
| (i) Explain the methods and slgniTmant |
assumptions | In | ||||
| determining the fair value ofinvestment chanty |
property held by the |
N/A | N/A | |||
| (ii) Name orIndependent valuer, ifapplicable, and relevant |
||||||
| qualiTications | N/A | N/A | ||||
| (iii) Pmvide detalhr ofany restrIctions on the ability |
to nmlise | |||||
| investment property oron the remittance ofincome |
or disposal | |||||
| proceeds | N/A | |||||
| (Iv) Explain any contractual obligations |
forthe pumhase, | |||||
| construction ordevelopment of investment property maintenance orenhancements |
orfor repaim, | N/A | N/A | |||
| 17A Please provide a breakdown of | current asset investments, | ifapplicable, | agreeing with the balance sheet. | |||
| Analysis cfcurrent asset investments | This year | last year | ||||
| Cash orcash equivalents | ||||||
| Listed investments | ||||||
| Investment pmperties |
||||||
| Social investments | ||||||
| Other investments | ||||||
| Total | ||||||
| 17.5Guarantees | ||||||
| This year | Last year | |||||
| Please provide details and amount ofany guarantee behalf ofathird party |
made to oron | N/A | N/A | |||
| Name ofthe entity orentRies benefitting | from those | guarantees | N/A | N/A | ||
| Please explain how the guarantee furthem the charity's aims |
N/A |
| 17.6Conceseionary loans |
This year a | Lrst year f | |||
|---|---|---|---|---|---|
| Amount ofconcessionary loans made tearaipre Isaac |
|||||
| made may be disclosed in aggregate previded rear ecch |
|||||
| aggmgaaon does not ebsure signrficanr Icfcrmaaon). |
|||||
| Total | |||||
| This year 6 | Last year E | ||||
| Description | |||||
| Amount ofconcessionary loans received INulapre |
|||||
| Isaac mceived may be drecloeed Ineeamaare provided | |||||
| rear such aeareeerrcc does mrt obeere etueraceru | |||||
| Isrormesorik | |||||
| Total | |||||
| This | year | Last yrmr | |||
| Terms and conditions eg interest rate, security | NIA | ||||
| pmvided | |||||
| Value ofany concesaionmy loans which have been |
NIA | ||||
| committed but not taken up at the reporting date |
|||||
| Amounts payable within 1year |
|||||
| Amounts payable after more than 1 year |
|||||
| Amounts receivable wnhin 1year |
|||||
| Amounts receivable after more than 1year |
|||||
| 17.7Additional information |
|||||
| This | Last | ||||
| Please provide information about the signiTicance of |
|||||
| investments tothe charity's Anancial position or |
NIA | ||||
| perionnance eg.terms and conditions ofloans orthe |
|||||
| use ofhedging to manage hnancier risk. |
|||||
| For all investments measured atfair value, the basis |
|||||
| for determining the value, induding any assumptions applied when using avaluation |
NIA | NIA | |||
| technique. | |||||
| Whom acharity has provided Ananclal assets asa |
|||||
| form ofsecurity, the canylng amount ofthe financial asset pledged as security and the terms and |
NIA | NIA | |||
| conditions relating to its pledge. |
|||||
| For arl investments measured atfairvalue, the basis |
|||||
| for determining the value, indudlng any |
NIA | ||||
| assumptions applied when using a valuation |
|||||
| technique. | |||||
| Where acharity has provided financial assets as a | |||||
| form ofsecurtty, the canylng amount ofthe Anandal |
NIA | ||||
| asset pledged as securhy and the tenne and | |||||
| conditions relating to its pledge. |
| Trade debtors | |
|---|---|
| Prepayments | and accrued income |
| Other debtors |
| Trade debtors | |
|---|---|
| Prepayments | and accrued income |
| Other debtom |
| d in d |
ebtom | above) | ||
|---|---|---|---|---|
| This | year | Last | year | |
| Total |
| Note 22 Other disclosures for debtors, |
creditors a | nd other basic financial ins | truments |
|---|---|---|---|
| This year | Last year | ||
| 22.1 Please pmvide information about the |
|||
| significance offinancial instruments (eg. |
|||
| debtors, creditors, investments etc)to the |
|||
| charity's financial position or perfonnance, example, the terms and conditions ofloans |
for or |
N/A | N/A |
| the use of hedging to manage financial risk. | |||
| 22.2 Ifthe charity has provided financial assets | |||
| as eform ofsecurity, the carrying amount ofthe | |||
| financial assets pledged as security and the | N/A | N/A | |
| terms and conitions related to its pledge should | |||
| be given here. |
| This | year | ||||
|---|---|---|---|---|---|
| Description ofitem including | its legal nature. | Estimate offfnanctal effect | |||
| Please | describe any security provided | in | |||
| connection tothe | nablaty. | ||||
| NIA | |||||
| NIA | |||||
| Last | ear | ||||
| Description of item including | its legal nature. | Estimate offinancial effect | |||
| Please | describe any security provided | in | |||
| connection tothe | liability. | ||||
| NIA | |||||
| NIA |
| Note | 24 Cash at bank and |
in hand | ||||
|---|---|---|---|---|---|---|
| This year f |
Last year f |
|||||
| Short | tenn cash investments | (less than 3months | maturity | date) | ||
| Short | term deposits | |||||
| Cash | at bank and on hand | |||||
| Other | ||||||
| Total |
| This | ear | Last | r | ||
|---|---|---|---|---|---|
| 25.1 Please provide details ofthe charity's | |||||
| exposure to credit risk (the risk of Incurring | a | ||||
| loss due toa debtor not paying what is awed) | |||||
| , liquidity risk She risk ofnot being abls to |
|||||
| meet short term financial demands) and |
|||||
| market risk (the risk that the value ofan | N/A | ||||
| Investment will fall due tochanges In fim |
|||||
| market) arising from financial inshumerds |
to | ||||
| which ths charity is exposed atthe end ofthe | |||||
| reporting period and explain how the charity |
|||||
| manages those risks. | |||||
| 25.2 Please give details oflhe amount of | |||||
| change in the fair value ofbasic financlal |
|||||
| instrumenls (debtors, creditors. inveshnenls |
|||||
| (see section 11,FRS 102 SORP)) measured | at | ||||
| fair value through the SoFAfimt is afiribulable |
|||||
| to changes in credit risk. |
| This | ear | Last | ear | ||
|---|---|---|---|---|---|
| Please provide details of | the nature ofthe | N/A | N/A | ||
| event | |||||
| Provide an estimate ofthe financial effect of | |||||
| the event or astatement | that such an | N/A | |||
| estimate cannot be made |
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