## **Trustees’ Annual Report for the period**
**From 01 Sep 2022 Period start date To 31 Aug 2023 Period end date Charity name: Ecclesall Kids Club**
## **Charity registration number: 1200322**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|To provide wraparound childcare for KS1 and
KS2 children. The Club is certified as a CIO.|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|We offer Breakfast, After School Club and
Holiday Club throughout the year, our sessions
run from 7.40am to school start and from the
end of school until 6pm.
Our dedicated staff are our asset, many are
fully qualified and others have years of
experience in caring for children, they have
current DBS checks and are all trained in
Safeguarding and Food Hygiene. All permanent
staff are qualified Paediatric First Aiders. Many
of our people also have other qualifications that
are relevant to their role, eg early years
practitioner, teaching/ teaching assistants and
qualified sports coaches.|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The Trustees have reviewed the guidance
issued by the Charity Commission on public
benefit; we endeavour to continue to provide
high-quality, low cost child-care in the area,
whilst also being an ethical employer.|
## **Additional information (optional)**
## You may choose to include further statements where relevant about:
||
SORP reference||
|---|---|---|
|Policy on grant making|Para 1.38|N/A|
|Policy on social investment
including program related
investment|Para 1.38|N/A|
|Contribution made by
volunteers|Para 1.38|The Trustees are the only volunteers at this
organisation. Quarterly meetings are held with
the Trustees and club Business and Play
Managers. Trustees are apprised of the day-to-
day running of the club and jointly discuss and|
decide matters that affect the running, such as fee increases, pay rises and amendments to policy. Other
## **Achievements and Performance**
||SORP reference||
|---|---|---|
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|The Club started with small beginnings and was
set up by a few parents needing wrap-around
child care for themselves. We have grown into
a sizeable Club due to increasing demand over
the years. We currently have up to 125 after
school and 85 breakfast club places. We work
closely with Ecclesall Primary School and we
use their premises to operate but we are
independent and we have our own Ofsted
Registration. At the last inspection, Ofsted rated
us ‘Good’.
As we are not for profit we are able to keep our
prices much lower than the market rate and are
able to run sessions and Holiday Club for our
parent members, even when we have low
numbers. The majority of our income is spent
on staff wages and training, the rent of our
premises, play/learning resources and food for
the children. Our ethos is to pay all staff at least
the current living wage and to support their
continuing professional development so they
become better child care practitioners.|
## **Additional information (optional)** You may choose to include further statements where relevant about:
|
Achievements against
objectives set|
Para 1.41|
To remain a going-concern and provide a wrap-
around care service for parents and their
children.|
|---|---|---|
|Performance of fundraising
activities against objectives
set|Para 1.41|The club does not fundraise, but instead
charges competitive fees for the childcare
provision. As our ethos is to pay all staff at least
the current living wage, fees are adjusted every
other academic year to accommodate the
increase in costs. However benchmarking
shows that our offering is low compared to local
competitors. A waiting list is also in operation as
demand outstrips the maximum number of
places available.|
|Investment performance
against objectives|Para 1.41|The club maintains a separate account with
provision for redundancies, in case of
foreclosure. Aside from that, surplus income is
invested back into the club; this year
educational games and equipment were
upgraded.|
|Other|||
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21|The charity finished the previous year with a net
surplus of £36k, although the balance sheet
also included a provision for rent not paid, so
operationally it was closer to £13k.
The net surplus this year is £5k.
We as trustees are happy with this because pay
increases were implemented and it allows for
potential investment in new equipment for the
club.|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|Current account: Ensure minimum balance is
£50k, to allow for rent and wage payments.
Unity Trust: This account is kept separate from
day to day operations. The funds are kept solely
as a provision in case of insolvency and to
provide redundancy payments|
|Amount of reserves held|Para 1.22|Unity trust – circa £30k
Current account: £70k|
|Reasons for holding zero
reserves|Para 1.22|n/a|
|Details of fund materially in
deficit|Para 1.24|n/a|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|Minimise uncertainties, by planning – max fees
– 90% - pay increases
SORP 3.38|
## **Additional information (optional)** You may choose to include further statements where relevant about:
|
The charity’s principal
sources of funds (including
any fundraising)|
Para 1.47|
Fees|
|---|---|---|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|n/a|
|A description of the principal
risks facing the charity|Para 1.46|Insolvency is a (low) risk we acknowledge.
Should the club lose use of rented space it
would impact on number students and ability to
service them all.|
|Other||The members have not required the company
to obtain an audit of its accounts for the year in
question in accordance with section 476.
The directors acknowledge their responsibilities
for complying with the requirements of the Act
with respect to accounting records and the
preparation of accounts.
These accounts have been prepared in
accordance with the provisions applicable to
companies subject to the small companies’
regime.|
The Trustees confirm that there are no related party transactions.
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|Constitution|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|CIO|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Covered in constitution; parents/carers
volunteer to be committee members and
trustees.
Quorate is 5 trustees. Roles, such as Chair,
Treasurer and Secretary are self-nominated
and then voted upon if multiple options.|
## **Additional information (optional)**
## You may choose to include further statements where relevant about:
|
Policies and procedures
adopted for the induction
and training of trustees|
Para 1.51|
All relevant policies are made available to
trustees.|
|---|---|---|
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|The club employees a Business Manager,
whose responsibility is HR, governance, payroll
and administrative management. A part-time
admin is responsible for the booking system;
invoicing parents, processing payments. Two
play managers are responsible for the day-to-
day child care activities; staff management,
Ofsted compliance, food ordering, activity
planning, EYFS compliance and training. A
number of qualified and non-qualified play
workers are employed by the club.|
|Relationship with any
related parties|Para 1.51|None|
|Other|||
## **Reference and Administrative details**
|Charity name|Ecclesall Kids Club|
|---|---|
|Other name the charity uses||
|Registered charity number|1200322|
|Charity’s principal address|Ecclesall Primary School
High Storrs Road
Sheffield|
|||
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (ifany)**|
|---|---|---|---|---|
||Robert Johnson|Chair|||
||Grazina
Manchester|Treasurer|||
||AmyWhite||From Jan 2023||
||Louise Jones||||
||Catherine Hayden||||
||Alex Miller||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
## – Corporate trustees names of the directors at the date the report was approved
## **Director name**
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
## **Funds held as custodian trustees on behalf of others**
Description of the assets None held in this capacity
Name and objects of the n/a charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for n/a safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
**Type of Name Address adviser**
## **Name of chief executive or names of senior staff members (Optional information)**
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
**n/a**
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s)** Grazina Manchester **Full name(s)** Dr Robert Johnston
**Position (eg Secretary,** Trustee - Chair Trustee - Treasurer **Chair, etc) Date** 28/06/24
|Ecclesall Kids Club|Ecclesall Kids Club|Ecclesall Kids Club|Charity No
(if any)|1200322||
|---|---|---|---|---|---|
|Annual accounts for theperiod||||||
|Period start date|**9/1/2022**|**To**|Period end
date|8/31/2023||
## **Section A Statement of financial activities**
|Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
**_Total_**
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
**_Total_**
S12
S13
Net gains/(losses) on investments
S14
**Net income/(expenditure)**
S15
**Extraordinary items**
S16
**Transfers between funds**
S17
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
Other gains/(losses)
S19
**_Net movement in funds_**
S20
**_Reconciliation of funds:_**
Total funds brought forward
S21
**_Total funds carried forward_**
S22
1
**Recommended categories by**
**activity**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||306,654|-|-|306,654|331,075|
||-|-|-|-|-|
||-|-||-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||306,654|-|-|306,654|331,075|
|||||||
||-|-|-|-|-|
||290,835|-|-|290,835|301,673|
||-|-|-|-|-|
||-|-|-|-|-|
||290,835|-|-|290,835|301,673|
|||||||
||15,819|-|-|15,819|29,402|
||-|-|-|-|-|
||15,819|-|-|15,819|29,402|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||15,819|-|-|15,819|29,402|
|||||||
||99,643|-|-|99,643|70,241|
||115,463|-|-|115,463|99,643|
|||||||
## **Section B Balance sheet**
|Guidance Notes
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B21
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B21
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all
the trustees|**£**
F01
**Unrestricted**
**funds**|**£**
F02
**Restricted**
**income**
**funds**|**£**
F03
**Endowment**
**funds**|**£**
F04
**Total this**
**year**|**£**
F05
**Total last**
**year**|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||1,211|-|-|1,211|-|
|||-|-|-|-|-|
||||-|-|-|-|
|||1,211|-|-|1,211|-|
||||||||
|||-|-|-|-|-|
|||418|-|-|418|176|
|||-|-|-|-|-|
|||109,575|-|-|109,575|103,779|
|||109,993|-|-|109,993|103,955|
||||||||
|||80,934|-|-|80,934|80,956|
||||||||
|||29,059|-|-|29,059|22,998|
||||||||
|||30,270|-|**-**|30,270|22,998|
||||||||
|||-|-|-|-|-|
|||12,588|-|-|12,588|23,585|
||||||||
|||17,683|-|-|17,683|- 587|
||||||||
|||-|||-
-
15,233
-|-|
||||-|-||-|
|||15,233||||- 587|
||||||||
|||15,233|-|-|15,233|- 587|
||||||||
|||Signature||Print|Name|Date of
approval
dd/mm/yyyy|
|||||Dr Robert Johnston||6/28/2024|
|||||Grazina Manchester||6/28/2024|
CC17a (Excel)
06/30/2024
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* ü 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* ü 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 services of the club are in demand; Mon-Thurs is fully subscribed and_ the conclusion that the charity is a going _operates a waiting list._ concern; _The Trustees and Club Management have a committee meeting every quarter to discuss daily operations as well as make decisions about the future of the club. As an ethical employee, pay increases are implemented to ensure fair wage; as such fees are periodically adjusted to support the additional costs. Having_ Disclosure of any uncertainties that make the _**Dependent on EPS for provison of space**_ going concern assumption doubtful;
Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
|Yes*
No*|ü|* -Tick as appropriate|
|---|---|---|
||||
## _**Please disclose:**_
_**(i) the nature of the change in accounting policy;**_ No change
|**_(ii) the reasons why applying the new accounting policy_**||
|---|---|
|**_provides more reliable and more relevant information;_**|N/A|
|**_and_**||
|**_(iii) the amount of the adjustment for each line affected in_**||
|**_the current period, each prior period presented and the_**||
|**_aggregate amount of the adjustment relating to periods_**||
|**_before those presented, 3.44 FRS 102 SORP._**|N/A|
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
|Yes*
No*|ü|* -Tick as appropriate|
|---|---|---|
||||
## _**Please disclose:**_
## _**(i) the nature of any changes;**_
_**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and**_
_**(iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
No*|ü|* -Tick as appropriate|
|---|---|---|
||||
## _**Please disclose:**_
## _**(i) the nature of the prior period error;**_
_**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_
_**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
CC17a (Excel)
06/30/2024
3
## **Section C Notes to the accounts**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
**2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change in accounting policy** _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of period£ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated**
CC17a (Excel)
06/30/2024
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**
These are included in the Statement of Financial Activities (SoFA) when:
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
The charity has received government grants in the reporting period
**Donated goods**
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
||ü|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
|||ü||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
|||ü||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
|**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
**Provisions for liabilities**
**2.4 ASSETS**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
**Intangible fixed assets**
They are valued at cost.
**Heritage assets**
They are valued at cost.
**Investments**
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Investment gains and**
**losses**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.||||
|---|---|---|---|
||||ü|
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
|||ü||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
W k i i l d l f bl l h i lik l h
|Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
**Current asset investments**
They are valued at fair value except where they qualify as basic financial instruments.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.||||ü|
|---|---|---|---|---|
||Yes
No
N/a||||
|||ü|||
||Yes
No
N/a||||
|||||ü|
||Yes
No
N/a||||
|||||ü|
## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**----- Start of picture text -----**
N/A
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
- - - - -
Gift Aid
- - - - -
Legacies
- - - - -
- - - - -
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total**- - - - -
EKC Fees
310,646 - - 310,646 332,155
Refunds
- 3,992 - - - 3,992 - 1,080
- - - - -
Other
- - - - -
**Total**306,654 - - 306,654 331,075
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
**Total**- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**- - - - -
**Other:**
Conversion of endowment funds into income
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**- - - - -
**TOTAL INCOME**
306,654 - - 306,654 331,075
**Other information:**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Donations**
**and legacies:**
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
Gain on disposal of a tangible fixed asset held
for charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
property rights|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|
|---|---|---|---|---|---|---|
||Donations andgifts|-|-|-|-|-|
||Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|-|-|-|-|-|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|-|-|-|-|-|
||||||||
||EKC Fees|310,646|-|-|310,646|332,155|
||Refunds|- 3,992|-|-|- 3,992|- 1,080|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|306,654|-|-|306,654|331,075|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held
for charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||306,654|-|-|306,654|331,075|
||||||||
|**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||N/A
|||||
|**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**|||||||
|||N/A|||||
||||||||
|||N/A|||||
CC17 (E l)
06/30/2024
8
**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
N/A
CC17 (E l)
06/30/2024
9
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants that_**
**_have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|
|---|---|---|---|
||||-|
||||-|
||||-|
||||-|
||**Total**
**Description**||-|
||||**Last year**
**£**|
||||-|
||||-|
||||-|
||||-|
||**Total** -
**Thisyear**
**Lastyear**||-|
|||||
||**Thisyear**
**Lastyear**|||
|||||
CC17a (Excel)
06/30/2024
10
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Seconded staff**
**Use of property**
**Other**|**Thisyear**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||||
|||**Lastyear**||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**||||
|**Please provide details of any unfulfilled**
**conditions and other contingencies**
**attaching to resources from donated**
**goods and services not recognised in**
**income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||||
|||||
|||||
|||||
CC17a (Excel)
06/30/2024
11
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**Analysis**
**Expenditure on raising funds:**|**Analysis**
**Expenditure on raising funds:**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|
|---|---|---|---|---|---|---|---|---|---|
|Incurred seeking donations||-|-|-|-|-|-|-|-|
|Incurred seeking legacies||-|-|-|-|-|-|-|-|
|Incurred seeking grants||-|-|-|-||||-|
|Operating membership schemes and
social lotteries||-|-|-|-||||-|
|Staging fundraising events||-|-|-|-||||-|
|Fudraising agents||-|-|-|-||||-|
|Operating charity shops||-|-|-|-||||-|
|Operating a trading company
undertaking non-charitable trading
activity||-|-|-|-||||-|
|Advertising, marketing, direct mail and
publicity||-|-|-|-|-|-|-|-|
|Start up costs incurred in generating
new source of future income||-|-|-|-|-|-|-|-|
|Database development costs||-|-|-|-|-|-|-|-|
|Other trading activities||-|-|-|-||||-|
|Investment management costs:||-|-|-|-||||-|
|Portfolio management costs||-|-|-|-|-|-|-|-|
|Cost of obtaining investment advice||-|-|-|-|-|-|-|-|
|Investment administration costs||-|-|-|-|-|-|-|-|
|Intellectual property licencing costs||-|-|-|-|-|-|-|-|
|Rent collection, property repairs and
maintenance charges||-|-|-|-||-|-|-|
|||-|-|-|-|-|-|-|-|
|**Total expenditure on raising funds**||-|-|-|-|-|-|-|-|
|**Expenditure on charitable activities:**||||||||||
|Rent||34,100|-|-|34,100|50,726|-|-|50,726|
|Utilities||3,997|-|-|3,997|1,069|-|-|1,069|
|Food||7,554|-|-|7,554|7,040|-|-|7,040|
|Resources||1,342|-|-|1,342|1,724|-|-|1,724|
|Stationery||548|-|-|548|560|-|-|560|
|General||4,462|-|-|4,462|5,195|-|-|5,195|
|Professional Services||2,298|-|-|2,298|2,277|-|-|2,277|
|**Total expenditure on charitable**
**activities**||54,301|-|-|54,301|68,591|-|-|68,591|
|**Separate material item of expense**||||||||||
|||-|-|-|-|-|-|-|-|
|||-|-|-|-|-|-|-|-|
|||-|-|-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|-|-|
|**Other**||||||||||
||||-|-|-|-|-|-|-|
|||-|-|-|-|-|-|-|-|
|||-|-|-|-|-|-|-|-|
|||-|-|-|-|-|-|-|-|
|**Total other expenditure**||-|-|-|-|-|-|-|-|
CC17a (Excel)
06/30/2024
12
## **TOTAL EXPENDITURE**
54,301 - - 54,301 68,591 - - 68,591
## **Other information:**
## **Analysis of expenditure on charitable activities**
|**Analysis of expenditure on charitable**|**activities**|**activities**|**activities**|**activities**|||||
|---|---|---|---|---|---|---|---|---|
||**Thisyear**||||**Lastyear**||||
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity1|-|-|-|-|-|-|-|-|
|Activity2|-|-|-|-|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
||||||||||
CC17a (Excel)
06/30/2024
13
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary item**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||||
|||-|-|
||**s**|-|-|
CC17a (Excel)
06/30/2024
14
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes or**
**No)**|**Thisyear**
|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|
_**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_
|**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
CC17a (Excel)
06/30/2024
15
## **Section C Notes to the accounts**
## **Note 9 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
|**This year**|||||||
|---|---|---|---|---|---|---|
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||
## **Last year**
|**Last year**|||||||
|---|---|---|---|---|---|---|
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
CC17a (Excel)
06/30/2024
16
## **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).**_
|**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
06/30/2024
17
## **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**
|**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**
**Other employee benefits**
**Total staff costs**
**This year:**
**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 provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||210,748|217,436|
||20,017|10,455|
||5,768|5,191|
||-|-|
||236,533|233,082|
||||
||||
||||
||||
_**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**
**1**
|**Band**|**Number of employees**|**Number of employees**|
|---|---|---|
||**This year**
-|**Last year**
-|
|**£60,000 to £69,999**|||
|**£70,000 to £79,999**|-|-|
|**£80,000 to £89,999**|-|-|
|**£90,000 to £99,999**|-|-|
|**£100,000 to £109,999**|-|-|
||||
|**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees, see**
**Note 28.**|||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||47,736
|43,781|
CC17a (Excel)
06/30/2024
18
## **11.2 Average head count in the year**
**The parts of the charity in which the employees work**
||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|
|**Fundraising**|-|-|
|**Charitable Activities**|34|32|
|**Governance**|-|-|
|**Other**|-|-|
|**Total**|34|32|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment**
**This year Last year**
**Please state the legal authority or reason for making the payment**
**This year Last year**
|**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**
-|
CC17a (Excel)
06/30/2024
19
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**Total amount of payment**
**The extent of redundancy funding at the balance sheet date**
**The nature of the payment (cash, asset**
**etc.)**
**Please state the accounting policy for any redundancy or**
**termination payments**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**
-|
||||
||||
||||
||**Thisyear**|**Lastyear**|
||**£**
-|**£**
-|
||||
||||
CC17a (Excel)
06/30/2024
20
## **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**
**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
5,768|**£**|
|||5,191|
||||
||||
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.**
**Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details**
**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
CC17a (Excel)
06/30/2024
21
## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
||||**£**|**£**|
|Activityorproject 1|-|-|-|-|
|Activityorproject 2|-|-|-|-|
|Activityorproject 3|-|-|-|-|
|Activityorproject 4|-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|---|---|---|---|
|||**_No_**|**_Provide details_**
**_below_**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**
**grants paid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_TOTAL GRANTS PAID_**|||**-**|
||||-|
||||-|
CC17a (Excel)
06/30/2024
22
## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**
**£**|**Total**
**£**|
|---|---|---|---|---|
|Activityorproject 1|-|-|-|**-**|
|Activityorproject 2|-|-|-|**-**|
|Activityorproject 3|-|-|-|**-**|
|Activityorproject 4|-|-|-|**-**|
|**_Total_**|**-**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|---|---|---|
||**_No_**|**_Provide details_**
**_below_**|
|**Names of institution**|**Purpose**|**Total amount of**
**grants paid £**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_TOTAL GRANTS PAID_**||**-**|
|||-|
|||-|
CC17a (Excel)
06/30/2024
23
## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
**14.2 Depreciation and impairments**
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
**14.3 Net book value**
Net book value at the beginning of the year
Net book value at the end of the year|**£**
**Freehold land &**
**buildings**|**£**
**Other land &**
**buildings**|**£**
**Plant,**
**machinery and**
**motor vehicles**|**£**
**Fixtures, fittings**
**and equipment**|**Total**
**£**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|1,397|-|1,397|
||-|-|-|-|-|
||-|-||-|-|
||-|-|-|-|-|
||-|-|1,397|-|1,397|
|||||||
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
||||13%|||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|186|-|186|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|186|-|186|
|||||||
||-|-|-|-|-|
||-|-|1,211|-|1,211|
CC17a (Excel)
06/30/2024
24
|**14.4 Impairment**
**14.5 Revaluation**
**_If an accounting policy of revaluation is adopted, please provide:_**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied and significant assumptions_**
**14.6 Other disclosures**
**_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._**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**||||
|---|---|---|---|
||**N/A**
|||
|||||
|||N/A||
|||**This year**
**Last year**||
|||||
|||||
|||||
|||-|-|
|||||
|**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**
**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as security_**
**_for liabilities._**||**Thisyear**|**Lastyear**|
|||**£**|**£**|
|||-|-|
|||-|-|
|||||
|**14.6 Other disclosures**||||
|---|---|---|---|
||**Thisyear**||**Lastyear**|
||**£**||**£**|
|**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**||-|-|
|**_tangible fixed assets and the capitalisation rate used._**||||
|**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**||-|-|
|**_fixed assets._**||||
|**_(iii) Details of the existence and carrying amounts of property, plant and_**||||
|**_equipment to which the charity has restricted title or that are pledged as security_**||||
|**_for liabilities._**||||
_* 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)
06/30/2024
25
||years|months|
|---|---|---|
|£1,397|5|60|
|Depreciate|8|months|
||186.27||
|||13%|
CC17a (Excel)
06/30/2024
26
## **Section C Notes to the accounts (cont)**
## **Note 15 Intangible assets**
## _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**£**
**Research &**
**development**|**£**
**Patents and**
**trademarks**|**Other**
**£**|**Total**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **15.2 Amortisation and impairments**
|****Basis**
**** Rate**
At beginning of the year
Disposals
Amortisation
Impairment
Transfers*
At end of year
**15.3 Net book value**
Net book value at the beginning
of the year
Net book value at the end of the
year|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|---|---|---|---|---|---|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
CC17a (Excel)
06/30/2024
27
## **15.5 Impairment**
|**This year:**
**Last year:**
**15.6 Revaluation**
**_If an accounting policy of revaluation is adopted, please provide:_**
**This year**
**Last year**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**15.7 Other disclosures**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of an_**
**_impairment loss._**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of an_**
**_impairment loss._**
**_the carrying amount that would have been recognised had_**
**_the assets been carried under the cost model._**
**_(i) If your intangible asset was acquired by way of grant,_**
**_provide value on initial recognition and carrying amount of_**
**_the asset._**
**_(ii) Details of the carrying amounts of any intangible_**
**_assets to which the charity has restricted title or that are_**
**_pledged as security for liabilities._**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible assets._**
**_(iv) State the amount of research and development_**
**_expenditure recognised as expenditure in the year._**
**_(v) Please detail the headings in the SOFA in which a_**
**_charge for amortisation of intangible assets is included._**
**_(vi) For any material intangible assets, please provide a_**
**_description, its carrying amount and any remaining_**
**_amortisation period._**|||
|---|---|---|
||||
||||
||||
||**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)
06/30/2024
28
## **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**
|**16.2 Cost or valuation**
At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
**16.3 Depreciation and impairments**
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
**16.4 Net book value**
Net book value at the end of the 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.**
Net book value at the beginning of the
year|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|
|---|---|---|---|---|---|---|
||||||||
||||||||
||**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**||||||
|||||||Straight Line
("SL") or
Reducing
Balance
~~(~~"~~RB~~"~~)~~|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
CC17a (Excel)
06/30/2024
29
## **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**
|Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
Carrying amount at the beginning of the
period|**£**
**At valuation**
**Group A**|**£**
**At cost Group**
**B**|**Total**
**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
|**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
06/30/2024
30
**(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
CC17a (Excel)
06/30/2024
31
## **16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
CC17a (Excel)
06/30/2024
32
**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)**
|**Less: impairments**
**Add: Reversal of impairments**
Carrying (fair) value at end of year
Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
## **This year: Analysis of investments**
|**Analysis of investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**||||
|---|---|---|---|
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|||
## **Last year: Analysis of investments**
|**Analysis of investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**|||
|---|---|---|
||**Fair value at year end**|**Cost less impairment**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-||
CC17a (Excel)
06/30/2024
33
## **17.3 If your charity holds investment properties, please complete the following note:**
|**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or**
**disposal proceeds**
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||
||||
||||
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Other investments**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
## **17.5 Guarantees**
|**Please explain how the guarantee furthers the charity's aims**
**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**
**Name of the entity or entities benefitting from those**
**guarantees**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
06/30/2024
34
## **17.6 Concessionary loans**
|**17.6 Concessionary loans**|||||
|---|---|---|---|---|
|**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
**17.7 Additional information**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Please provide information about the significance**
**of investments to the charity's financial position**
**or performance eg. terms and conditions of loans**
**or the use of hedging to manage financial risk.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Where a charity has provided financial assets as a**
**form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**|**_Description_**||**This year £**|**Last year £**|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**_Description_**||**This year £**|**Last year £**|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**This year**||**Last year**||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||**Thisyear**||**Lastyear**||
||
||||
||||||
||||||
CC17a (Excel)
06/30/2024
35
CC17a IExcell
36
0613012024
**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.**||||||
|---|---|---|---|---|---|
|**Stock**
**Donated goods**
**For resale**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**This year**
**Last year**
**£**
**£**
**Work in**
**progress**
**For**
**distribution**
**For**
**distribution**
**18.2 Please specify the carrying amount of any**
**stocks pledged as security for liabilities**|**Stock**||**Donated goods**||**Work in**
**progress**|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
CC17a (Excel)
06/30/2024
37
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
_**Please complete this note if the charity has any debtors or prepayments.**_
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||417.9|175.6|
||||
||417.9|175.6|
**Total**
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
06/30/2024
38
## **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**
|**20.1 Analysis of creditors**|||||
|---|---|---|---|---|
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**
**Payments received on account for contracts or**
**performance-related grants**|**Amounts falling due within**
**oneyear**||
**Amounts falling due after**
**more than oneyear**||
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
|**_come._**||
|---|---|
|**Thisyear**|**Lastyear**|
|**_Bookings for following_**
**_academic year are made_**
**_and deposits paid; these_**
**_are deferred as they are_**
**_recognisable in the_**
**_following financial year_**|**_Bookings for following_**
**_academic year are made and_**
**_deposits paid; these are_**
**_deferred as they are_**
**_recognisable in the_**
**_following financial year_**|
## _**Please explain the reasons why income is deferred.**_
|**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||80,956|66,963|
||-|13,993|
||- 23||
||80,934|80,956|
CC17a (Excel)
06/30/2024
39
## **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**
|**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**
**21.2 Please provide:**
**Thisyear**
**Thisyear**
**- a brief description of any obligations on the balance**
**sheet and the expected amount and timing of**
**resulting payments;**
Rent not invoiced during financial
year and therefore not paid
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**|**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**
**21.2 Please provide:**
**Thisyear**
**Thisyear**
**- a brief description of any obligations on the balance**
**sheet and the expected amount and timing of**
**resulting payments;**
Rent not invoiced during financial
year and therefore not paid
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|||23,585|-|
|||12,588|23,585|
|||- 23,585|-|
|||-|-|
|||12,588|23,585|
|||**Lastyear**||
||
Rent not invoiced during financial
year and therefore not paid|Rent not invoiced during financial year
and therefore not paid||
|||||
|||||
||**Thisyear**|**Lastyear**||
|||||
|||||
|||||
CC17a (Excel)
06/30/2024
40
## **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)
06/30/2024
41
**Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
|**This year**||
|---|---|
|**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**|
|||
|||
|||
|||
## **Last year**
|**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**|
|---|---|
|||
|||
|||
|||
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
## **This year**
**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)
06/30/2024
42
## **Section C Notes to the accounts (cont)**
|**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**
**Total**|||
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||109,575|103,779|
||-|-|
||109,575|103,779|
CC17a (Excel)
06/30/2024
43
## **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** The charity have imposed policies within the The charity have imposed policies within the **risk (the risk of not being able to meet short term** booking system that minimise their exposure to booking system that minimise their exposure **financial demands) and market risk (the risk that** credit risk; parents/carers are unable to make to credit risk; parents/carers are unable to **the value of an investment will fall due to changes** new bookings when they have outstanding make new bookings when they have **in the market) arising from financial instruments to** payments more than £50. outstanding payments more than £50. **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)
06/30/2024
44
**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 reporting period.**_
|**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
06/30/2024
45
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**£**
**Fund**
**balances**
**brought**
**forward**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**£**
**Gains and**
**losses**|**£**
**Fund**
**balances**
**carried**
**forward**|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||-|-|-|-|-|-|
CC17a (Excel)
06/30/2024
46
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**£**
**Fund**
**balances**
**brought**
**forward**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**£**
**Gains and**
**losses**|**£**
**Fund**
**balances**
**carried**
**forward**|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||-|-|-|-|-|-|
CC17a (Excel)
06/30/2024
47
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**|
|---|---|---|
|Between unrestricted and
restricted funds|||
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
||||
## **Last year**
|**Lastyear**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**|
|Between unrestricted and
restricted funds|||
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
||||
## **27.4 Designated funds**
## **This year**
**Planned use Purpose of the designation Amount**
## **Last year**
**Planned use Purpose of the designation Amount**
CC17a (Excel)
06/30/2024
48
CC17a IExcell
49
0613012024
**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**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
_**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**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
_**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)
06/30/2024
50
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**No trustee expenses have been incurred (True or False)**
|**Type of expenses reimbursed**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
|**Travel**|-|-|
|**Subsistence**|-|-|
|**Accommodation**|-|-|
|**Other (please specify):**|-|-|
||-|-|
|**TOTAL**|-|-|
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
**There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee or**
**related party**|
**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|
**Amounts**
**written off**
**during**
**reporting**
**period**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||||||
||||||||
||||||||
||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
06/30/2024
51
## **Last year**
**There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee or**
**related party**|
**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|
**Amounts**
**written off**
**during**
**reporting**
**period**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||||||
||||||||
||||||||
||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
06/30/2024
52
**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.**
In April 2023 the Ecclesall Kids Club treasurer was the victim of a frud scheme, enabling funds to be removed from the current account. The bank, Sanatander, and the Action Fraud Team were notified immediately. An investigation was conducted and all funds were returned to the club as it was found that Santander's procedures were not robust enough.
Since then the Trustees have changed their operation procedures to minimise the risk of this occurring again.
CC17a (Excel)
06/30/2024
53
3
## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
**Report to the trustees** Ecclesall Kids Club **On accounts for the year** 31 August 2023 **Charity no** 1200322 **ended (if any) Set out on pages** (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/08/2023.
## **Responsibilities and basis of report**
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** The charity’s gross income exceeded £250,000 and I am qualified to **examiner's statement** undertake the examination by being a qualified member of ACCA.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination 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.
* _Please delete the words in the brackets if they do not apply._
|**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**|||28/06/24|
|---|---|---|---|
|||||
|||Louise Love||
|||||
|||Qualified member of ACCA||
|||||
|||65 Hawthorne Drive, Bolton on Dearne||
Rotherham, South Yorkshire S63 8NS
## **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 examiner wishes to disclose** .
**Independent examination of charity accounts checklist (CC32a)**
## A recommended checklist for examiners
## **This checklist is not suitable for the examination of voluntary group accounts.**
## **1. Self-assessment checklist**
The questions in this checklist are designed to help the examiner to undertake their independent examination in accordance with the legal requirements and good practice recommendations set out in the Commission’s guidance on Independent examination of charity accounts: Directions and guidance for examiners (CC32).
The examiner is recommended to use the checklist alongside the Directions for independent examination. Not all the checks listed will apply in the case of every independent examination and so the checklist is not a substitute to the examiner using their own judgment as to what is necessary.
The prompt ‘step done’ may prompt a ‘yes’ or ‘no’. A ‘no’ answer does not always indicate a problem because it may simply be that the step was either not applicable or found not to be necessary to the examination undertaken in which case the words
‘not applicable’ or ‘not necessary’ might be entered in place of a working paper reference.
Some answers may be ‘no’ because the evidence or information that was needed could not be obtained and this will need to be considered when the examiner makes their report. It is recommended that all the steps for each Direction are completed with a working paper reference added.
It may be that the examiner completes the checklist as they go through the examination or as a completeness check at the end as they bring their examination to a conclusion and prepare their report. There is no legal requirement to use this checklist and examiners may substitute their own checklist or take an alternative approach.
If the checklist is completed it is recommended that this forms part of the formal record of their independent examination undertaken and is kept in the file of examiner’s working papers.
## **2. Checklist**
|**The Directions and documentation**|**Step**
**done?**|**Working**
**paper**
**reference**|
|---|---|---|
|**Direction 1: Check whether the charity is eligible to have**
**an independent examination**|||
|Checked the charity audit threshold applying to the accounts to
be reviewed– no audit required income just over £300k, assets
less than 150k|Yes||
|Checked an audit is not required for anyother reason|yes||
|Confirmed the charity is eligible for independent examination
Nothing in the Charity Constitution to suggest an audit is
required|||
|Confirmed the amount of the charity’s income to figure shown
the accounts (including any branches) and confirmed that
income and assets are below the audit threshold or, if
applicable, obtained a copy of the letter from the Commission
approving an audit dispensation
confirmed by reviewing detailed accounts|yes||
|If the charity has one or more subsidiaries confirmed that group
accounts are not required by lawNot Applicable|yes||
|If a charitable company checked that the audit exemption
statement has been madeAdvised to include the audit
exemption statement|||
|If applicable, rechecked the threshold calculation during the
examinationConfirm that rechecked|yes||
|If the charity’s income is more than £250,000 confirmed that
the examiner is a member of one of the listed bodiesI am a
qualified member of ACCA|yes||
|If applicable, informed the trustees that the charity is not
eligible for an independent examination
N/A|yes||
|If receipts and payments accounts have been prepared,
checked that the charity’s gross income is less than £250,000
and that it is not a company
Income is £308k therefore review by a qualified examiner, is not
a company|yes||
**----- Start of picture text -----**
If receipts and payments accounts have been prepared, check yes
that there is no requirement to prepare accruals accounts in
the charity’s governing document or for any other reason
Prepared on accruals basis
If applicable, informed the trustees that the charity is not yes
eligible to prepare receipts and payments accounts N/A
Direction 2: Check for any conflict of interest that prevents
the examiner from carrying out their independent
examination
Confirmed that there are no close personal relationships with yes
the trustees that compromise independence
Examined list of trustees and have no personal relationship
with any trustees. I have no conflict of interest. I am a former
work colleague of one of the trustees however this does not
impact on my independence.
Confirmed as having no the day to day involvement in the yes
administration of the charity confirmed
If providing other services to the charity then confirmed that all yes
the criteria in Direction 2 necessary for independence are met
No other services provided
Identified that there are no circumstances in the examiner’s yes
judgment that would reasonably lead to the perception that the
examiner is not independent
None – no close relationships or family members connected to
trustees
**----- End of picture text -----**
|**The Directions and documentation**|**Step**
**done?**|**Working**
**paper**
**reference**|
|---|---|---|
|Considered whether sufficiently skilled to carry out the
examination and, where required, confirmed membership of a
listed bodycurrent member of ACCA, and work as an
accountant|yes||
|If applicable, informed the trustees that you are not eligible to
carry out the independent examinationN/A|yes||
|**Direction 3: Recordyour independent examination**|||
|File of working papers prepared to document the work
undertaken (see the Direction for guidance on key working
papers)
This document is my working paper|yes||
|Evidence of appointment on file
N/A as no fee charged|yes||
|If issued, letter of engagement signed by the trustees on file
N/A|yes||
|Documentation of steps required by Direction 1 are all done
This document|yes||
|Documentation that steps required by Direction 2 are all done
This document|yes||
|Analytical review documented
This document|yes||
|Areas of concern identified and noted whether these were
resolved or if unresolved and significant have included them in
the examiner’s reportNone Identified|yes||
|Verification and vouching procedures undertaken and any
checks made are on file
Checked bank statements against recordings – checked
accruals and prepayments analysis, questioned about fixed
assets and consumables, questioned petty cash details,
questioned trustee on how the committee is organized –
decision making, financial controls, evidence of decisions and
how they ensured the charity remained a going concern.
Questioned about steps now in place to mitigate any fraud risks.|yes||
|Copyof approved accounts on fileDownloaded|yes||
**----- Start of picture text -----**
Copy of trustees’ annual report on file Downloaded yes
Copies of information relied upon as part of the examination yes
are on file
Live accounts information, bank statements, sight of the
Booking System for the Kids Club
If applicable, copies of written assurances given yes
Details of petty cash procedures provided verbally
Recorded the conclusions drawn as an outcome of the yes
independent examination that support the examiner’s report
are on file This Document
Recorded any matters of material significance about which a yes
report must be made direct to the Commission N/A
Recorded whether to exercise discretion and report on relevant yes
matters direct to the Commission N/A
Direction 4: Plan your independent examination
**----- End of picture text -----**
|Obtained an understanding of the charity’s constitution,
objectives, organisational structure, the funds managed, its
activities and accounting records and systems
Available on-lineCIO-Foundation-Doc.pdf (ecclesallkids.club)
Questions – any trustees provide services or goods to the
Charity? No
Any employees also trustees or related to trustees? No
Any reimbursements to trustees? No – any payments directly
from charity accounts
Any loans to trustees? - No
Conflicts of interest flagged? - None
Delegate to anyone / sub-committees? No delegated
committees
Evidence of minutes of meetings – any significant meetings with
decisions? Received details of meetings
How are funds managed? Two bank accounts and a small
amount of petty cash no additional funds
Records maintained what are the underlying records that feed
into the accounts? Booking system for Kids Club, bank
statement reconciliations, petty cash records and and Excel
accounting records
Financial controls in place? Monthly reconciliations and receipts
for petty cash
Checked petty cash levels, asked why relatively high compared
to outgoings – the reason being that over the holiday periods
more petty cash is left available for staff as Trustees may not be
available to withdraw cash
Going concern? Trustees consider this regularly at bi-monthly
meetings and their opinion is within the annual report|yes||
|---|---|---|
|Planned specific examination procedures appropriate to the
circumstances of the charity N/A|yes||
|Reviewed whether any areas for improvement were advised to
the trustees in the previous year’s independent examiner’s
report (or audit report and management letter) and looked to
see if any action taken
Discussed relying on reports from the Booking System and
reconciliations with Bank statements and discussed moving
away from petty cash to payment cards for staff members|yes||
|Considered the financial risks identified and, where accruals
accounts prepared, considered whether the trustees have
evidence that shows that the charity is a going concern
Risk of insolvency, especially if income received from
bookings does not cover the expenses (primarily wages).
Every January Trustees carry out a forecasting exercise,
consider bookings vs capacity and the rates they charge. Bi-
monthly committee meetings consider booking levels and
outgoing.
Theyalso keepa £30k contingencyfor anyredundancies|yes||
Noted any implications for the examiner’s report and for yes separate reporting to the Commission N/A
**----- Start of picture text -----**
The Directions and documentation Step Working
done? paper
reference
Direction 5: Check that accounting records are kept to the
required standard
Checked that accounting records have been kept are complete yes
and considered if they have been kept to the required standard
Checked
Asked the trustees about how they ensure the accounting yes
records are complete
Bi-monthly reports
Reconciliation with bank accounts
If corrections made or records created during the examination, yes
the trustee approval for these has been sought and obtained
N/A
Asked the trustees if they carried out a review of the charity’s yes
internal financial controls in the year reported
They check petty cash receipts and bi-monthly reports
Noted any implications for the examiner’s report and for yes
separate reporting to the Commission none
Direction 6: Check that the accounts are consistent with
the accounting records
Compared the accounts with the underlying accounting records yes
Checked booking system, bank accounts and accounting
working papers
Checked some entries from the listing of transactions of yes
income and expenditure to vouchers such as invoices, bank
statements, and receipts.
Checked a sample of receipts and payments from the bank
statements to the accounting records
If applicable, confirmed that the trustees have taken the yes
necessary steps to ensure that restricted or endowed funds are
correctly reported in the accounts – N/A
**----- End of picture text -----**
**----- Start of picture text -----**
If additional checks were necessary, the evidence was found yes
that showed the accounting record was complete, voucher
present, and both supported the entry in the accounts N/A
Direction 7: If the accounts are prepared on an accruals
basis and one or more related party transactions took
place the examiner must check if these were properly
disclosed in the notes to the accounts
Checked that the disclosures required by the SORP have been yes
made and are complete
Advised re disclosures on related party transactions – none
identified
Considered whether there are any implications for the yes
examiner’s report and reporting to the Commission None
If receipts and payments accounts prepared and a related yes
party transaction note was provided, then checked the note for
any implications for the examiner’s report N/A
Direction 8: Check the reasonableness of the significant
estimates and judgments and accounting policies used in
accounting for the types of fund held and in the
preparation of the accounts
Checked with the trustees that the separate funds of the charity yes
have been correctly accounted for and reported correctly in the
accounts Checked bank account balances
Checked the reasonableness of any significant estimates or yes
judgments that have been made in preparing the accounts
No significant judgements required in the accounts, no
outstanding disputes or significant provisions
**----- End of picture text -----**
**----- Start of picture text -----**
The Directions and documentation Step Working
done? paper
reference
Where accruals accounts are prepared, checked that the yes
accounting policies adopted are consistent with the SORP and
are appropriate to the activities of the charity Confirmed
Where accruals accounts are prepared, checked that the yes
accounts were prepared on a going concern basis Confirmed
Noted any implications for the examiner’s report and for yes
separate reporting to the Commission N/A
Direction 9: The examiner must check whether the
trustees have considered the financial circumstances of
the charity at the end of the reporting period and, if the
accounts are prepared on an accruals basis, check
whether the trustees have made an assessment of the
charity’s position as a going concern when approving the
accounts
Asked the trustees whether they expect the charity to be able yes
to settle outstanding invoices, bills and commitments as and
when they fall due
Asked and confirmed – this is monitored via bi-monthly
meetings of the Trustees.
Asked the trustees about the reserves policy and the adequacy yes
of the level of reserves held
Reserves of £30k maintain – this would cover any redundancies
etc
Where accruals accounts are prepared, checked that the yes
trustees’ have made an assessment of going concern and that
their assessment is reasonable given the information available
Made via annual report
Where accruals accounts are prepared, checked that the yes
SORP’s disclosures about going concern have been made
Advised to include in the report
Noted any implications for the examiner’s report and for yes
separate reporting to the Commission None – read and
understand Section 5 of the guidance
Direction 10: Check the form and content of the accounts
Where receipts and payments accounts have been prepared, yes
checked that the charity can lawfully prepare such accounts,
that all the accounting statements are present and that the
funds of the charity are correctly identified NA
**----- End of picture text -----**
|Where accruals accounts are prepared, checked that they
comply with the SORP and applicable accounting standard
Checked and tested|yes||
|---|---|---|
|If the charity is a company, checked that the accounts also
comply with the applicable company law requirementsChecked
balance sheet exemption|yes||
|Noted any implications for the examiner’s report and for
separate reporting to the CommissionNone|yes||
|**Direction 11: Identify items from the analytical review of**
**the accounts that need to be followed up for further**
**explanation or evidence**|||
|Carried out an analytical review
Discussed petty cash – moving to payment cards for staff in the
future|yes||
**----- Start of picture text -----**
The Directions and documentation Step Working
done? paper
reference
Following the analytical review, selected material items in the yes
accounts for further explanation or supporting evidence
None beyond those discussed above
If the accounts could be materially misstated, additional checks yes
were undertaken and the examiner is satisfied that the item(s)
identified were satisfactorily explained and correctly included in
the accounts
No significant judgements required
Noted any implications for the examiner’s report and for yes
separate reporting to the Commission None
Direction 12: Compare the trustees’ annual report with the
accounts
Checked that any figure for reserves quoted in the trustees’ yes
annual report is not materially inconsistent with the accounts
Checked bank balances
Compared the trustees’ annual report with the accounts for any yes
material inconsistency
No inconsistencies
Noted any implications for the examiner’s report and for yes
separate reporting to the Commission None identified
Direction 13: Write and sign the independent examination
report
Reviewed the conclusions from the independent examination yes
Done
Considered whether the examination has identified a matter of yes
concern that should be reported in the examiner’s report
None identified
Checked that the examiner’s report covers all of the matters
Required Done
**----- End of picture text -----**
**----- Start of picture text -----**
IER
**----- End of picture text -----**
**----- Start of picture text -----**
Oct 2018
**----- End of picture text -----**
14
If relying on the work of others in undertaking the independent examination, the examiner is fully satisfied with their work and that work has been fully documented confirm that I am satisfied Signed and dated the examiner’s report Done Reported matters of material significance direct to the Commission N/A Exercised discretion and reported relevant matters direct to the Commission No Matters to be reported
15
**Oct 2018**
**IER**