## **Trustees’ Annual Report for the period** **From 01 Sep 2023 Period start date To 31 Aug 2024 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, e.g. 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** **----- Start of picture text -----**
SORP reference
**----- End of picture text -----**
|**Achievements and Performance**|**Achievements and Performance**|**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 may
try to work with the school to obtain extra space
in order to increase these numbers in future
academic years. We work closely with Ecclesall
Primary School and we use their premises to
operate but are an independent organisation
and have our own Ofsted Registration and
passes the last inspection.
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
for many sessions 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 outdoor
games and equipment were upgraded.| Other ## **Financial Review** **----- Start of picture text -----**
Review of the charity’s Para 1.21 The charity finished the previous year with a net
financial position at the end surplus of £15.8k.
of the period This year the club ended the year with a net
income of £1.5k. In addition to increases in staff
costs, there has been additional investment in
training costs and resources.
Statement explaining the Para 1.22 Current account: Ensure minimum balance is
policy for holding reserves £50k, to allow for rent and wage payments.
stating why they are held 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: £75k
Reasons for holding zero Para 1.22 n/a
reserves
Details of fund materially in Para 1.24 n/a
deficit
Explanation of any Para 1.23 Minimise uncertainties, by planning – max fees
uncertainties about the – 90% - pay increases
charity continuing as a going SORP 3.38
concern
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## **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|**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
administrator 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** **----- Start of picture text -----**
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
**----- End of picture text -----**
## **Names of the charity trustees who manage the charity** **----- Start of picture text -----**
Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Robert Johnson Chair
Grazina Treasurer
2
Manchester
3 Amy White Jan 2024
4 Charlotte Geesin Dec 2024
5 Nicola Miles May 2024
6 Tassie Daniels April 2024
7 Jill Dodd Jan 2025
8
9
10
11
12
13
14
15
16
17
18
19
20
**----- End of picture text -----**
– 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** **----- Start of picture text -----**
Signature(s)
Grazina Manchester
Full name(s) Dr Robert Johnston
Position (eg Secretary, Trustee - Chair Trustee - Treasurer
Chair, etc)
Date
07/08/2025 07/08/2025
**----- End of picture text -----**
CHARITY COMMISSION FOR ENGLAND AND WAL£5 Ecclesall Kids Club Charity No 1200322 Annual accounts for the eriod en dale Period start d818 0110912023 To 3110812024 Section A Statement of financial activities ReBtricted income funds Recommended ¢atsgories by activity Unrestricted funds Endowment funds Prior year fund¥ Totsl funds Incoming resources {Note 3) F01 F02 F03 F04 F05 Income and endowments from.. D￿atIOnS and legacies Charitable 8rtiwli*s S01 S02 S03 S04 sos SO8 331,667 331,667 306,654 01￿[ trading 8¢bvilitrs Inv$¥iments S#p¥r810 m¥iorial it$tn of in¢0 Olhpr Tot81 Resources expended (Note 61 S07 54 Expenditure on.. Raiwng funds Chantable 8diwli$$ S08 $09 330, 135 330, 135 290,835 Sep8r81e material rtem of expense Olh8r S10 Totsl S12 330, 135 330, 135 290,835 Not incomo1{expenditurg1 before invgstment gainsl{lossesl S13 S14 S1$ S16 S17 1,532 1,532 15,819 Net incomel{expenditurel Extraordinary items Transfers between funds other recognised gainslllosses): 1,532 1,532 15,819 Gains 8nd loss8s on r8valu¥iion ol fixed ¥s5els forlhe ch8rily's own use Olhpr gainslllossesl Net movement in funds S18 S19 S20 1,532 1,532 15,819 ReconciliTation of funds.. Total funds brought fO￿ard S21 17,682 19,214 17,682 19,214 1.863 17,682 Total funds carried fornard S22 Ch8ril No Coin Period start dale. Annual accounts for the period Section B Balance sheet To period end dale". Restricted income funds Unrestricted funds Endowment Total thi8 funds year Totsl last year Guidance note Fixed assets Intsngible assets Tangible assets Heritsge assets Investments F01 F02 F03 F04 F05 (Note 151 (Note 141 (Note 161 (Note 171 Total fixed assels B01 B02 1.025 1,025 1,211 B03 B04 BOS 1,211 CUr￿nt assets Stocks Debtors (Note 181 INots 191 B06 B07 1,448 1.448 418 Investments (Note 17.41 Cash at bank and in hand INotè 241 Total current a55ets B08 B09 109,575 BIO Creditors- amounts falling du& wlthln one year (Note 201 90.420 .420 93,522 Net ¢urrent8s$ets/lliTabilitiesJ B12 18,189 18.189 16,471 Tolal assets less currènt Ilablllllès B13 17,682 Creditors: omounts falling due ofter one year (Note 201 Provisions for liabilities B14 Total net assets orliabilities B16 19,214 19,214 17,682 Funds of the Charity Endowmènt funds INotè 271 Restricted income fund¥ INote 27 Unrestricted funds Revaluation reserve B17 B18 B19 19,214 19,214 17,682 B20 Fair value reserve B21 Total fvnds B22 19,214 19,214 17,682 The eompany was éntilled to exemption fmm audit under s477 of the CompaniTéS Act 2006 relating to small ¢ompaniés. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The direclors acknowledge their responsibilities for complwng with Ihe requirements of the Companies Act with respect to Thesè aeeounts havè bèèn prèpared in aeeordanee with thè pmvi$ion$ •ppli¢able t¢ small ¢ompanies $ubje¢t t¢ the small ¢¢mpanies regime and in a¢¢ord•n¢¢ with FRS102 SORP. Signed by one or two trusteesldirectors on behalf of all the tru5teesldirectors Print Natne Date of approval ddltntnl S￿natUre of director authenticating accounts being sent to Companies House Signature Date ddlmml Print namo Section C Notes to the accounts Note 1 Basis of preparation This section should be completed by all charities. 1.1 Basis of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless othetwise stated in the relevant notelsl to these accounts. The accounts have been repared in accordance with.. the Statement of Recommended Practice= Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and with" and with" Ihe Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102." -Tick as appropriate 1.2 Going concern If there are material un¢ertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable" if appropriate.. An explanation as to those factors that support the conclusion that the charity is a going concern., The servi￿$ of the club are in demand., Mon-Thurs is fully subscribed and operates a waiting list. 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, that is accredited by the Living Wage foundation, pay increases are implemented to ensure fair wage and as such fees are periodically adjusted to support the additional costs. Fees are advertised in the January, ready for when bookings open in the spring for the next academic land financiall year, starting in Disclosure of any uncertainties that make the going concern assumption doubfful., NIA 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. NIA 1.3 Change of accounting policy The accounts present a true and fair view and the accounting policies adopted are those outlined in nole { }. Yes" -Tick as appropriate Please disclose.. (i) the nature of the change in accounting policy,. No change (li) the reasons why applying the new accounting policy provides more reliable and more relevant inforn7ation,' and NIA (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. NIA 1.4 Changes to accounting estimates No changes to accounting estimates have occurred in the reporting period13.46 FRS 102 SORP). Yes" No. -Tick as appropriate Please disclose.. (i) the nature of any changes.. (li) 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. -Tick as appropiiale Please disclose.. (i) the nature of the priorperiod ermr,. (li) for each prior periodpresented 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 priorperiod presented in the accounts. Section C Notes to the a¢¢ounts Note 2 Accounting policies Please Gomplete this note when first ￿pOrtIng under FRS2102. Section 35 of FRS102, reqUI￿S 3 reconGiliations to be presented, if all are applicable. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a descrlptlon of the nature of each change in accounting policy Reconcilation of funds perprevious GAAP to funds detemiined under FRS 102 Start of End of period Pgriod Fund balances as previously stated Adjustments.. Fund balance as restated Reconcilation of net income/(net expenditure) perprevious GAAP to net income/(net expenditure) under FRS 102 End of Net incomg11oxponditure) as proviously stated Adjustments." Prevlous perlod net Incomellexpendlturel as restated **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME** **----- Start of picture text -----**
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:
 the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and Yes No N/a
 the monetary value can be measured with sufficient reliability. 
Yes No N/a
There has been no offsetting of assets and liabilities, or income and expenses, unless required
Offsetting or permitted by the FRS 102 SORP or FRS 102. 
Yes No N/a
Grants and donations are only included in the SoFA when the general income
Grants and donations 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 Yes No N/a
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP). 
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes No N/a
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.
Yes No N/a
Government grants The charity has received government grants in the reporting period

Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift Yes No N/a
donations and gifts 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.
Yes No N/a
Contractual income and
This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions. 
grants
Yes No N/a
Donated goods are measured at fair value (the amount for which the asset could be
Donated goods
exchanged) unless impractical to do so. 
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
Yes No N/a
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
Yes No N/a
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'.
Yes No N/a
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.
Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable. 
Yes No N/a
Donated services and Donated services and facilities are included in the SOFA when received at the value of
facilities 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 Yes No N/a
income with an equivalent amount recognised as an expense under the appropriate

heading in the SOFA.
Yes No N/a
Support costs The charity has incurred expenditure on support costs.

Yes No N/a
The value of any voluntary help received is not included in the accounts but is described
Volunteer help
in the trustees’ annual report. 
**----- End of picture text -----**
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
**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.|
|Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a
| |---|---|---| **----- Start of picture text -----**
Investments Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year Yes No N/a
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.
Yes No N/a
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 
Yes No N/a
Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
progress realisable value. 
Yes No N/a
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. 
Yes No N/a
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract. 
Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No N/a
Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently,

they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and Yes No N/a
Current asset cash equivalents with a maturity date less than one year. These include cash on deposit and
investments cash equivalents with a maturity date of less than one year held for investment purposes rather 
than to meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments. 
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
Se¢tion C Notes to the accounts ¢ont Not• 3 Analysis of ineomè Rqstrict•d Unrestrf¢tsd Income fund$ funds Endo¥wnent funds Totsi fund# Priory•4r Anal Donations and ifts Gift Aid sis Donations and legacies.. 3cie5 General grants provided by governmenuother Membership subscriptions and sponsorships Donal&d Other oods facilities and sewi¢es Totsl Charitable activities- EKC Fees 336,681 5.014 336,681 5.014 310,646 3.992 Refunds Other Total 331,667 331,667 306,654 Othertrading a¢tivilie$: Other Total Income from inv85tments- Interest income Dividend Income Rental and leasin Olhei income Total Separate material itsm of Income.. Total other.. Conversion of endowment funds into income Gain on disposal of a tangible fixed asset held Gain on disposal of a programme related Royalties from the 8xploilation of intell8clual Other Total TOTAL INCOME 331667 331667 306 654 oth8r It)fomiatlon.' All Income In tho prlor yoar w88 unroStrl¢tgd gx¢optlor'. Iplea5e provide description and amounts) MIA Whoro any orbdowmont fund 18 tonvortèd into in¢omo in tha repotvng perfjod. plo880 glvo the reo8on forthe Convorslon. rhllA Where any endowmentfund is converted into inGome in the prlor p8rlod, pl￿8& gl¥& tho roason for tho Conwrslon. NIA W6thln thg In¢om¥ Items 8bove tho followlng Itoms 8rv material.. (please disc105e the nature, amount and any prior yoar amountsi NIA Section C Notes to the accounts cont Note 4 Analysls of recelpts ofgovernment grants Thi$ y*ar Descri tion Government grant 1 Government grant 2 Govarnmènt grant 3 other Total Last year Descri tion Govèrnmènt grant I Government grant 2 Government grant 3 Other Totsl This ear Last ear Please provide detaiT15 of any unfulfilled conditions and other contingencies attaching to grants that have boon recognlsed In Incomg. This ear Last ear Please give details of other for￿￿ of government assistance from which the charlty has dlrectly benefltod. Section C Notes to the accounts cont Note 5 Donated goods. facilities and services This year Last year Seconded staff Use of property Other This ear Last ear Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services. Pl8as& provld8 detalls of any unfulflllgd condltlons and other contlngen¢lgs atta¢hlng to resources from donated goods and servlc&s not recognlsed In Income. Please give details of other fomis of other donated goods and services not recognised in the accounts, eg contribution of unDaid volunteers. Section C Note5 to the account5 Note 6 Analysis of expenditure Thls year Last year Restricted Incorne funds Unrestrlcted Restricted funds Incornefunds Endowment funds Unrestrlcted funds Endowment funds Analy81¥ enditure on raisin funds.. In¢uried seeking donations Incuried seeking leg8cies Incuried seeking grants Operating membership schemes and social lotteries staging fundraising events Total funds Total funds Fudraising agents Operating charity shops Operating a trading cotnpany undertaking non-charitable trading Advertising, marketing, direct mail and stsrt UP C05t5 incurred in generating new Sour￿ of future income Dat8b8se development Costs Other trading activities Investment management costs". Portfolio mana ement costs Cost of obtaining investment advice Investment administration costs Intellectual propety licencing costs Rent collection, property repairs and maintenance cha es Totsl expendlture on ralslng funds Expenditure on charitable activities.. Staff costs Rent 271,122 28,317 1.424 7.098 4.805 563 271,122 28 317 1,424 7,098 4,605 563 2￿,533 34,100 3,997 7,554 1,343 548 236,533 34,100 3.997 7.554 1,343 548 Food Resources Stationery General 5,637 11,369 5,637 11,369 4,482 2,298 4,462 2,298 Professional serVi￿S Totsl expenditure on charitable actlvltles 330,135 330,135 290,835 290.835 Se arate material item of ex ense Total Other Total othèr èxpanditurè TOTAL EXPENDITURE 330,135 330,135 290,835 290,835 Other infomiation.. Analysis of expenditure on charitsble activities This Grant fundlng of activitie5 ear Last ear Grant fundlng of activities Activitie$ undertaken direct Attivities undertaken directl Actlvlty or programme Support Total th18 year Support Costs Total last year 330,135 330,135 290,835 290,835 Activil 2 Other Total 330,135 330,135 290,835 290.835 Section C Notes to the accounts Icontl Nots7 Extraordinary itsms Plgase explain the nature of each extraordinary item occurring in the period. This year Last year Descri tion Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items Section C Notes to the accounts Note 8 Funds received as agent 8.1 Please complete thls notè If thè charlty has agrèed to admlnlster the funds of another enflty as Its agent. Note.. If a charlty Is acting as an agent. it should not recognise the income in the Slafement of Financial Activities or tho Balance Sheet. Amount r•cèlved Amount aid out Balancè hèld at rlod ènd Descriptionlname of party Related party lyès This ear Last This ear Last ear Thi5 ear Last ear Total 8.2 Whèrè a eonsortla or slmllararrangement exlsts whèrèby 2 or more eharltles eo-opèrate to aehlevè •eoftoml•s In t purchase of goods or services, please diseose details of any balances outslanding bètweèn any participating mèmbers. D￿CrIption1narne of party Balancè hèld at Thi5 riod ènd Last ear ear Total Section C Notes to the accounts Note 9 Support Costs Plèèsè complete this notè if the eharity ha$ onaly$ed its expen$e$ u$in9 0¢tivity categories and has support costs. This year Support cost exam les Ralsln funds Actlvl 1 Actlvlty 3 Grand total Basls of allocatlon IDe$cribe methodl Governance Othèr Total Last yèar uppo exam Cos les Rai8in funds Activi Activi Activ Grand total Basis of allocation Describe method Governance Other Total Please provide details of the accounting policy adoptéd for the apportionment of costs bétwèen activitie5 and any estimation techniTques used to calculate theirapportionment. Section C Notes to the accounts Note 10 Details of certain items of expenditure 10.1 Fees for examination of the accounts Please pmvide details of the amountpaid for any statutory external scrutlny of accounts and other services provided by your independent examiner. If nothing was paid please enter fi, in the appropriate box(es). This year Last year Independent examiner's fees 1,500 Assurance services other than audit or independent examination Tax advisory fees Otherfee$ (for example- financial advice, ¢on$ultan¢yJ a¢¢ountan¢y $ervi¢esl paid to the independent examiner 900 Section C Notes to the accounts (cont) Note11 Paid employees Please complete this note if the charity has any employees. 11.1 Staff Costs This year Last year Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits 258,959 9,567 2,596 210,748 20,017 5,768 Total staff costs 271 122 236 533 This year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Please give details of the number of en7ployees 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 TRUE Band Number of em This year ees 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 This ear Last ear 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. 55,200 47,736 11.2 Average head count in the year The parts of the charity in which the employees work This year Number Last year Number 32 25 Total 32 25 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 stste the legal authority or reason for making the payment This year Last year This ear Last ear Please state the amount of the payment (or value of any waiver of a right to an asset) 11.4 Redundancy payments Please complete if any redundancy or tem7ination payment is made in the period. This ear Last ear Total arnount of payment The nature of the payment (cash, asset etc.} This ear Last ear The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments Section C Notes to the accounts Icontl 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. This ear Last ear Amount of Contributions reeognised in the SOFA as an expense 2,596 5,768 Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds. 12.2 Please complete this section where the charity participates in a defined benefitpension 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 dofingd 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 ast year. if different 12.3 Pleasg complote this soction where the charity partiT¢ipatgS ITn a mufti-employgr defingd bengfitPgnsiTon plan that is accounted for as a defined contriTbutiTon 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*mployer 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 detemiined. If this is different for last year, provide details Section C Notes to the accounts cont Note 13 Grantmaking Please complete this note if the charity made any grants ordonations which in aggregate ftimi a materialpart of the charitable activities undertaken. This year: 13.1 Analysis of grants paid {included in cost of charitable activities) rants to institutions Analysis Grants to individuals Su ort costs Total Activity or project 1 Activity or project 2 ect3 or pro Activity or project 4 Totsl Pleas• enter"Nil" rfthe charity does not identify an(Uor allocato support costs. 13.2 Grants made to institution$ Please provide details of charity's URL. My ¢harty has made grants to particular institutions that are material in the context ofits grantnHking. Details of the institution supported, purpose of the grant and totalpaid to each institution is available on the charity's web site. Yes No Pmvlde detalls below Names of institution Purpose Totsl amountof rants aid£ Totalgrants to institutions ITn reporting périod Other unanatysed9rants TOTAL GRANTS PAID Last year: 13.3 Anal sis of rants ald Included In cost of charltable actlvltles rants to institutions Analysis Grants to individuals Support costs Totsl Activity or project 1 Activity or projed 2 or pro ect3 Activi or ect4 Total Pleaso enter"Nll" If the charlty does not Identlfy andlor alloeato support costs. 13.4 Grants madè to institutions Please provide details of charity's URL. My charty has made grants to particular institutions that are material in the context of its gtantmaking. Details of the institution supported, purpose of the grant and totalpaid to each institution is available on the charity's web site. Yes No Provide details below Names of institution Purpose Totsl amount of rants aid£ Totalgrants to institutions in reporting period other unanatysed grants TOTAL GRANTS PAID Section C Notes to the accounts cont Note 14 Tangible fixed assets Please complete this note if the ¢harity has any tsngible fixed assets 14.1 Cost or valuatlon Freehold land & buildings Other land & buildings Plant, machinery and rnotor vehiGles Fixture5, fitbngs and equipment Total Al the beginning of the year Additions Revaluats"ons Disp0$815 Transfers. At end of the year 1.397 1.397 14.2 Depreciation and impairm8nts Basls SL or RB Istraight Line or Reducing BalanTrl SLorRB SL SLorRB SLorRB ' Rate 20° At beginning of the year Disposals 186 Depreath"on 186 Impaiment Transfeis" At end of the year 372 372 14.3 Net book value Net book value at the beginning of the year 1,211 1,211 Net book value at the end of the year 1,025 1,025 14A Impairment Thls year.. Pleasg provlde a dgscrlptlon of tho evgnts and C1￿uMStanC8S that led to the recognition orreversal of an impairment los Last year.. Please provide a desciTption of the events and circumstances that lod fo th• r8cognlflon orreversal of an Impaimi•nt loss. 14.5 Revaluatlon Man accountlng pollcy of revaluatlon Is adopted, pleaseprovlde.. the eflective date of the revaluation Thls ear Last ear the name of independent valuer. if 3ppli¢able th8 methods appl1￿ and slgnlflcantassumptlons thé carrying amount that wouldhavè b•en r8cognis•dhad th• assets b•èn carried under the cost model. 14.6 Other dIsclosu￿S This ear Last ear (l) Please state the amount of borrowlng costs, ff any, capltallsedln the constructlon of tangible fixed355ets and the c3pitalisation rate used. (11) Please provlde the amount of contractual commltments for the acqulsltlon of tsnglble fix￿ assots. (iii) Detsils of the existence and carrying amounts of pmperty, plant and equlpment to whlch th• charlty has rests*ct•d tltle orthat are pledged as security for liabilities. The Yransfers. row is formovements behveen fixed asset categories. Please indicate the melhod of depreciation by deleting the method not appliGable (SL straightline,. RB reducing balanGe). Also please indiGate the rate of depreGiation.' for straight line, what is the anticipated life of the asset (in years),. forreducing bal8nGe, what is the percentage annual deductio 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 Research & development Patents and trademark¥ Other Total At beginning of the year Additions Disposals Revaluations Transfers . At end of the year 15.2 Amortisation and impairments Basis SLorRB SLorRB SLorRB SLorRB straight Line I"SL"lor Reducing Balance "RB" Rate At beginning of the year Disposals Amortisalion Impairment Transfers. At end of year 15.3 Net book value Nel book value al the beginning of the year Nel book value al the end of the year 15.4 Accounting policy Please disclose tho accounting policy for intangible fixed assets including.. Reasons for choosing amortisation rates Policies for the recognltlon of any capltal development 15.5 Irnpairment This year: Please provide a description of the events and circumstances that led to the rKognition or rgversal of on impairment loss. Last year: Please pmvide a description of the events and circumstsnces that led to the recognition or reversal of an impairment loss. 15.6 Ravaluation If an accounting pollcy of revaluatlon Is adopted. please provlde." This year Last year the effectlve date of the revaluatlon the name of independent valuer, if applicable the methods appliTed the carrylng amount that would have been recognlsed had the assets been carried under the cost model. 15.7 Other disclosures (i) If your intangible asset was acquiTred by way of grant, provide value on initial recognition and carrying amount of the asse£ (11) Details of the carrying amounts of any intangible assets to which the charity has restriTCted title or that are pledged as security for liabilities. (iii) Please provide the amount of contractual commiTtments for the acquisiTtion of intangible assets. (iv) Stste the amount of research and development expenditure rKognisgd as expenditure in the year. (v) Please detall the headlngs In the SOFA In whlch a charge foramortisation of intangible assets is included. (vl) Forany materlal Intanglble assets. please provlde a description, its carrying amount and any remaining amortisation period. The Yransfers" row is formovements between fixed asset categories. ' Please indicate the method of depreciation by deleting the method not applicable (SL slraighl line," RB reducing balance). Also please indicate the rale of depreciation." for straight line, what is the anticipated life of the asset (in years),. forreducing balance, wh81 is the per￿￿tage annual deduction. Section C Notes to the accounts cont Note 16 Heritage assets Please complete this note if the charity has heritage assets 16.1 General disclosures for all charities holding heritage assets This year Last year lil Explain the nature and scale of heritage assets held. lill Explain tha policy for tha acquisition, preservation, management and disposal of heritage assets. 16.2 Cost or valuation Herltage asset Heritage asset HerStage asset Heritsge asset Total At beginning of the year Additions Disposals Revaluations Transfers ' At end of the year 16.3 Depreciation and impairments 'Basis Straight Line I"SL"lor Reducing Balance Rate At beginning of the year Disposals Depreciation Impairment Transfers" At end of year 16.4 Net book value Net bcx)k value al the beginning of the year Net book value al the end of the year 16.5 lrnpairment This year Please provlde a descrlptlon of the events and clrcumstances that led to the recognition or reversal of an impaimient loss. Last year Please provide a description of the events and circumstsnces that led to the recognition or reversal of an impairnient loss. 16.6 Revaluation Ifan accountlng pollcy of revaluatlon Is adopted, please provlde.. This year Last ygar the effective date of the revaluation the name of Independent valuer, If appllcable qualifications of independent valuer the methods applled andslgnlflcant assumptlons any slgnlflcant Ilmltatlons on the valuatlon 16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation At valuation At cost Group Group A Total Carrying amount at the beginning of the period Additions Disposals Deprecialionlimpairmenl Revaluation Carrying amount at the end of period 16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet) Thls year Last year lil Explain the reason why heritage assets have not been recognised on the balance sheet. lill Dg$cribe Ihg $ignifi¢an¢e and nature of heritage assets. lili} Disclose information that is helpful in assessing the value of heritage assets. livl Explain the reason why it is not practicable to obtsin a valuation of heritage assets. 16.9 Flve year summary of herltsge assets transactions 2015 2014 2013 2012 2011 Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total addltlons Charge for impairment Group A Group B Group C Other Total charge for impairment Dlsposals Group A- carrying amount Group B - carrying amount Group C other Total disposals Section C Notes to the accounts Icontl Note 17 Investment 888ets Please complele thls nots irthe ch8rltyhas any Investmentassets. 17.1 Fixed a$$ets inve$trnents (please provide for each ¢la$$ of investment) Cash & cash •quiv¥bnts Llsted invlstynonts Investment pro￿[￿*$ Soclal inv•$tm•nts Other Total Carrylng Ifair) valuÈ at ￿ginnIng of perio Add: additions to Investments durlng period" Lè$ts= disposals al trAnwng value Le55= Impalrnionts Add-. Reversal of irnpairnients Addlldeductl.. transfer Inlloull in the perio Addlldedu¢tl.' nel gainlllossl on revaluation Carrying Ifairl valuÈ at end of yÈar 'Please Specify additions resulting from acqulsltlon8 through busln8S8 ￿MbInatIonS, If any. Please nots thal Fair Value in tljis conlextis the amount for whiclj an assetcould be exchHny8dbe*veen knowlegoble and willingparties in an amis length transactyon. Fortradedse¢urilies, the fHirv8lue ￿ the value of the securityquotedon the London Slock Exchange Dailyofficial Lisl orequivalenl. For Dtherassets where Ilwe is no nmrketprice on a tradedmarke¢ yti$ the trustees'orvaluers'bestestimale of fair value. 17.2 Plea80 provid8 a breakdown of inve5tment8 shown above agreeing with the balance sheet row B04 differentiating betsveen those held at fair value and those held at Cost less impairment. Thls yoar.. Analy818 of investments Fair Val￿¥1Y￿ar¢rt(l Costl¢¥$ impairm•nt Ca$h or cash equivalents Listèd investments Invo8tm8nt proportfj8S Stxlal investments Other investments Total Grand totsl IFalrvalue at yearend+C05t1o5s Impalrmenti Last year Analysi$ of invesbnents Falr value atyearend Costless Impairment Cash or cash oqulvalents Llstgd Inve$tm?nt5 Investrnent properties Soc181 Inv08tmonts Other Investments Total Grand total IFalr ¥alu8 at y8ar8nd+Cost les8 Impalrmanti 17.3 If your ¢harlty hold$ Inve$tment propertles. plea$e complete the following note: This year Last year lil Explain thè mèthods and 81gnifi¢antas$umption$ in detemiining the fairvalue of investment property held by the Charlty 1111 Name or Independent valu8r, If appllcable, and relevant quallfl¢atfjon8 11111 Provldo detai18 of 8ny restrlctlons on the ablllty to reali5e investment property oron the remittance of income or dlsposal procoeds livl Explain any contractual obligations for tho purchase, construction or development of investment property or for repalrs, malntsnanc8 or onhancoments 17.4 Plea58 providg a breakdown of current asset inveslments, if applicablg, agreeing with the balancg sheet. Anatysi8 of currenta8set investments Th1$ y•8r La$t yèar Cash or cash equivalents Listed investments Inve8tmont proportl Soclal Investments Other investments Totsl 17ts Guaranteo This ear Last ear Plea88 provldo d8ts118 and amount of any guarant80 mado to or on ￿half of a third pa Name of the 8niity or6ntitl88 benoflttlng from tho86 guararrtees Ploase 8xplaln how tho guarat1￿ furthors the chaffty's alms 17.6 ¢on¢essionary loans Descriptron Thls year£ Lastyear£ Amount of concessionary loans made Imtthlp loafrjs marle maybe dlscloserllj) aggregateprovlded Ih*svoh &ggreg&tioR (loes notfjbswe 3ignifiGant Totsl Thls year£ L&styear£ Amount of con¢essionary loan$ received IM¢rtlJpl• loafr)s retelvedmaybe dlselosedltj aggtrwt• pmvi(ledlhalsuch agg￿g￿tion does notob8ure Descripitron Totsl Thi$ year Last year T8mis and condltlon8 09 Int8r68t rat8, 80curlty proyldod Value of any conces5ionary loans which have be8n commltted but not tsken up attho reportfjng Amounts payable wlthln l year Amounts payable after rnore than 1 year Amounts rocèlvablo wlthln 1 y8ar Amounts recelvable after mor8 than 1 yoar 17.7 Additional infom)ation This Èar Last Please provide infonnation aboutthe slgnlficance ot I￿v￿tMents to thfr charlty's flnanclal posftlon or performanc8 8g. *m18 and conditions of loans orthe u$e tsf hedging to manage financial risk. For all Investments m￿sUre0 at falr valu?, the bas18 for dtrtormlnlng thè valuè, Includlng any a$sumption$ applied when using a valuation technique. Whor8 a ¢harlty has provldod flnanclal assot8 a8 a fomi of securfty, thè carrying amount of the financial asset pledged as securty and the terms and condltlons rolatlng to Its pledge. 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. Stock Donated goods Work in progress For distribution For resale For distribution For resale Charitable activities: Opening Added in period Expgnsgd ITn pgriod ImpaiTfgd Closing Other trading activities: Opening Added in period Expensed In perlod Impaired Closing Other: Opening Added in period Expensed in period ImpaiTred Closlng Total this year Total previous year This year Last year 18.2 Please specify the carrying amount of any stocks pledged as seGurity for liabilities Section C Notes to the accounts {contl Note 19 Debtors and prepayments Please complete this note if the charity has any debtors orprepayments. 19.1 Analysis of debtors This year Last year Trade debtors 247 418 Prepayments and accrued income Other debtors 1,201 Total 1,448 418 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) This year Last year Trade debtors Prepayments and accrued income Other debtors Total Section C Notes to the accounts Icontl Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals. 20.1 Analysis of creditors Amounts falling due within one year This year Last year Amounts falling due after rn0￿ than one year Thi$ year La$t year Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or perfomiance-related grants Accruals and deferred incorne 89,727 93,522 Taxation and social security Other creditors 693 Total 20.2 Deferred income Please complete this note if the charity has deferred income. This ear Last ear Please explain the reasons why income is deferred. Movement in deferred in¢omo a¢¢ount This year Last year Balance at the start of the reporting period Amounts added in current period Amounts released to Income from prevlous perlods Balance at the end of the reporting period 80,934 70,161 79,098 71,997 80,956 22 80,934 Section C Notes to the accounts cont Note 21 Provlslons for Ilabllltles and charges Please completè this noté ifyou have ineludèdiTn ¢harity expenditu￿ any pn)vi$ion$. A proviT$ion 1$ made when the eharity has a liabilty ofuncertain timing oran70unt. 21.1 Movements in recognised provisions and fvnding commitment during the period Thi$ year La$t Vgar Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unusèd amounts r*vèrsèd during thè pèriod Balance at the end of the reporting pgriod 21.2 Please provide: a brief description of any obligations on the balanc8 sh88t and th8 &xp8ctèd amount and tlmlng of resulting payments., This ear Last ear - an indieation of thè une•rtainti•$ about th& amount or timing of those oufflows., and - the amount of any expected reimbursement, ststing thè amount of any assèt that has b8an r&cognis8d for that expected reimbursement. This ear Last ear 21.3 Far any funding eommitmont that 1$ not recognised as a liability or provision, provide details of commitment made, the time frame of that commitm&nL any parfom)anc&-r*latgd conditions and details of how the commitment will be funded (with contracts for capitsl expenditure separately idèntifiodl. 21.4 Where unrestricted funds have been designatsd to a fund commitmèn( plèasè disclosa thè natura of any amounts designated and the likely timing of that expenditure. 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 significanee of rinancial instruments leg. debtors. creditors, investments etel to thè eharity's financial position or performance, for example, the terms and conditions of loans or thè usa of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of securlty, the carrylng amount of the financial assets pledged as security and the ternis and conitions related to its pledge should be glven here. 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 Description of item including its legal nature. Please describe any security provided in connection to the Estimate of financial effect Last ear Description of item including its legal nature. Please describe any security provided in connection to the 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 Descri tion of item Estimate of financial effect 23.4 Other disclosures for contingent assets andlor liabilities Please provide the following information where practicable: This year Last year Explain any uncertainties relating to the arnount 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 Section C Notes to the accounts Icontl Note 24 Cash at bank and in hand Thls year Last year Short temi cash investments (less than 3 months maturity datel Shorttemi deposits Cash at bank and on hand Other Total 107,161 109,853 Section C Notes to the accounts cont Note 25 Fair value of assets and liabilities This Last ear 25.1 Pl888e provide details of the charity'8 eXP05ure to credit risk lthe risk of incurring a 1055 ue to a debtor ntst payiny what 1$ owed), liquidity risk lthe risk of not being able to meet short term financial demands) and market ri8k (the risk that the value of an investment will fall due to changes in the marketl ari$ing from financial in$truments tts which the charity is exposèd at the end of the reporting period and explain how the charity rnanag85 those risks. 25.2 Ple88e give detsils of the amount of change in the fairvalue of basic financial instruments Idebtor$. ¢fyditors. investments l$ee se¢tion 11. FRS 102 SORPII measured at fair value through the SOFA that 18 attributsble to changes in crodit risk. 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 Thls ear Last ear 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 Section C Note5 to the accounts Nots 27 Char funds 27.1 D&tails ol mat8rial lund8 held and movomonts durlt)y th8 CURRENT roportlng porlod Pl*a$èyiv8 d4tails of th8 mt)vènMrtts of tjwérialirjdividual lftj Iher*porfiftJgperfod¢ogoth¥rwlth a balan¢lngflgwe i)thwfumds'. Tho Tooiiunds'flgu belowshouldrewyjcile to TotwAlwJds'iR the sljeel. 'Key.' PE-perrnanentendowmentlunL15.' EE- expendible wJ(lQwm￿tf￿rnts.'R- re8lrictedincome f￿￿8. incluthng5pecNallru5t4 of the charity.'anLIU- unreslricle Ivnds un balances brought forward un balances ¥rried fward Typ9 PE, EE RorUR' Purpose and Rest￿e￿an8 Income Expendfture Translers losses Fund names General Fund UR 176B2 331.667 330135 19214 Otherfunds Nla Nla Totsl Fund¥ 17,6B2 331.667 330,135 19,214 Section C Note5 to the accounts Nots 27 Char funds ¢ot)t 27.2 D&tails ol mat8rial lund8 held and movomonts durlt)y th8 PREVIOUS roPOrtlt)y perfod Pl*a$èyiv8 d4tails of th8 mt)vènMrtts of tjwérialirjdividual lftj Iher*porfiftJgperfod¢ogoth¥rwlth a balan¢lngflgwe i)thwfumds'. Tho Tooiiunds'flgu belowshouldrewyjcile to TotwAlwJds'iR the sljeel. 'Key.' PE-perrnanentendowmentlunL15.' EE- expendible wJ(lQwm￿tf￿rnts.'R- re8lrictedincome f￿￿8. incluthng5pecNallru5t4 of the charity.'anLIU- unreslricle Ivnds un balances brought forward un balances ¥rried fward Typ9 PE, EE RorUR' Purpose and Rest￿e￿an8 Income Expendfture Translers losses Fund names General Fund UR 1 863 306.6 290 835 17882 Otherfunds Nla Nla Totsl Fund¥ 1,563 3D6.654 290,835 17,6B2 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, ower for its conversion Amount Be￿een unrestricted and restricted funds Be￿een endowment and reslricled funds Belmeen endowment and unrestricted funds Last year Reason for transfer and where endowment is converted to income, legal power for its conversion Amount Be￿een unrestricted and reslricled funds Belmeen endowment and restricted funds Belmeen endowment and unrestricted funds 27.4 Designated funds This year Planned use Pur ose of the desi nation Amount Last year Planned use Pur ose of the desi nation Amount Section C Note5 to the accounts cont Note 28 Transactions with trustees and related parties If the ¢h8rity has any transa¢tions with relatedparttes (otherthan the trustee expenses explainedin guid8n¢e notss) details of such transactions shouldbe pmvided in this note. If there are no transactions to repor¢ please enter"True" in th• box or"Fals•- rfthor• ar• transactions to report. 28.1 Trustee remuneration and benefits Thls year None of th• trust•as hav• ba•n paid any r•mun•ration or r•e•ivad any othèr ban•fts from an employment with their charity or a related entity ITrue or Fals81 In the pertod the chartty has pald trustees remuneratlon and benefits. Please glve the amount of. andlegalauthorlty for, ny remuneration or otherbenefits paid to a twstee by the chatyty orany institution or company ¢onne¢ted with 1¢ Amounts paid or benefit value Legal authorlty leg ordèr, goveming document) Remuneration Pension Contrfbutlon RedundanGy Ilncluding 1088 of officellex Other TOTAL Namo of trust•• Please give detail$ of why remuneration orother employment benefits were paid. WheJY an ex grntla payment has been made to a tnJstee, provide an explanation of the nature of the payment. Last year None of the tru$tee$ have been paid any remuneration or re¢eived any other benefrts from an employment wlth thelr charlty or a related entlty ITrue or Falsel In th• p•riod th• charity has paid trust••s r•mun•ration and benèfits. Pl•as• giwo th• amount of, èndlogalauthority for, any remuneratlon or other benefits pald to a trustee by the cha￿ty or any Institutlon or company connected wlth I Amounts pald or beneflt value Legal authorlty leg order, goveming documenti Remuneration Pension Contribution RedundanGy (including loss of officellex gratia Other TOTAL Name of trustee Pl•as• giv• datèils of why r•mun•ration or oth•r employment beneffts were pald. Where an ex gratia payment has been made to a tmstee, provide an explanation of the nature of the payment. 28.2 Trustees. expenses If the Charity has paid trustees expenses forfvlfillin9 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 repor¢ please enter"False-. No trustee expenses have been Incurred (True or Falsel Type of expenses relmbutse This yèar Last yèar Trav81 Subslstence A¢¢ommodation Other (please specify1= TOTAL Please provide the number of trustees reimbursed for expen8e$ or who had expenses paid by the charity 28.3 Transactionlsl with related parties Please give detatils of 8ny ￿nSactIon undertaken by (or on behalf ofj the ch8ntyin which 8 rel8tedp8rtyh8s a material interest. including where funds have been held as agent forrelatedparties. If there are no such transactions. please enter Yru•'in th• box provided. This year Ther8 have be8n no r81at8d party transaction8 in th8 reporting period ITrue or Falsel Amounts written off during reportlng Name of the trustee or related party Relatlonshlp to eharlty Descrlptlon of the transactoonls Amount Balance at perlod end Provoslon for bad dèbts at pèriod •nd In relation to the transactions above, please provide the temJs and conditions, including anyse¢urity and the natu of anypayment (consideration) to bepmvided in settlement. Forany relatedparty, please pmvlde detalls of any guarnntse$ given ortpceived. Last year There havo baon no rolatsd party transaetions in the rèporting ￿riod ITru• or Falsèl rnoun written off during reporting Name of the tmstee or r•lat•d party Relatlonshlp to eharity Descrlptlon of the transaetionlsl Amount Balance at p•riod ènd Provision for bad debts at Period end In relation to the ￿nsactIOnS above. pleasepmvide the terms and conditions. including anysecurity and the nature of anypayment feonsid•ration) to b•prt4vid•d settlement. Forany ￿IatedpartY, please pmvlde detalls of any gu8rantees given orreceived. Section C Notes to the accounts cont Note 29 Additional Disclosures The following arè 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 separate sheet. We wish to bring Ihe following matter to the attention of the Charities Commission. During our independent examination of the 2024 accounts of Ecclesall Kids Club, we identified an error in the prior year's disclosures relating to the funds brought forward and carried forward. Specifically, the 2023 accounts incorrectly presented these figures. Upon review, we have confirmed that the total of the balance sheet items as reported in the 2023 accounts 1£17,683} agrees with the underlying accounting records. Accordingly, this amount has been used as the opening balance for funds brought forward in the 2024 accounts. As a result, the comparative figures for the 2023 year have been restated. However, this restatement will not reconcile with the total movement in funds reported in the Statement of Financial Activities (SOFA) for that year. This is due to a further immalerial error of £1,863, which represents the difference beiween the reslated closing funds {£17,6831 and the total surplus reported for the year {£15,8191. We consider this discrepancy to be immaterial but have disclosed it for completeness and transparency. There were also various other disclosure errors on the 2023 accounts which have been corrected this year. ## 28 August 2025 The Trustees Ecclesall Kids Club Ecclesall Infant School High Storrs Road Sheffield S11 7LG Our ref: AP/MS/E091 ## Dear Trustees In accordance with our normal practices we are writing to draw your attention to the various matters which arose during the course of the independent examination of the charity's financial statements for the year ended 31 August 2024. The independent examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. An independent examination includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to the following matters set out below. ## Qualitative aspects of the academy's accounting practices and financial reporting We have no comments to make concerning the qualitative aspects of the charity's accounting practices and financial reporting. ## Significant difficulties We did not encounter any significant difficulties during the independent examination and there are no significant findings from the independent examination to draw to your attention. ## Letter of representation A draft of our proposed letter of representation is attached. ## Corrected and uncorrected misstatements All misstatements determined during the course of our independent examination have been amended in the accounts. Please also find a schedule of all accounting journals attached. ## Expected modifications to the independent examiners’ report A copy of our proposed wording for our independent examiners opinion is included in the draft accounts that accompany this letter. First Floor Unit 18, York House 0114 272 9476 Unit 4, Broadfield Court St Mary’s Gate info@mgrw.co.uk Sheffield S8 0XF Chesterfield S41 7TH **www.mgrw.co.uk** Marriott Gibbs Rees Wallis Limited Company Registered in England and Wales **Company Registered Number:** 04041587 **Company Registered Office:** First Floor, Unit 4, Broadfield Court, Sheffield S8 0XF Registered as auditors and regulated for a range of investment business activities in the United Kingdom by the Association of Chartered Certified Accountants **Chartered Certified Accountants + Registered Auditors + Taxation Consultants** We would like to take this opportunity of expressing our thanks to your staff for their assistance during the course of our examination. Please note that this report has been prepared for the sole use of Ecclesall Kids Club. It must not be disclosed to third parties, quoted or referred to, without our prior written consent. No responsibility is assumed by us to any other person. If we can be of any further assistance, please contact Mr Alan Pickstone Yours faithfully ## **Marriott Gibbs Rees Wallis Limited** First Floor Unit 4, Broadfield Court Sheffield S8 0XF Unit 18, York House 0114 272 9476 St Mary’s Gate info@mgrw.co.uk Chesterfield S41 7TH **www.mgrw.co.uk** Marriott Gibbs Rees Wallis Limited **Company Registered Number:** 04041587 Company Registered in England and Wales **Company Registered Office:** First Floor, Unit 4, Broadfield Court, Sheffield S8 0XF Registered as auditors and regulated for a range of investment business activities in the United Kingdom by the Association of Chartered Certified Accountants **Chartered Certified Accountants + Registered Auditors + Taxation Consultants** **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ECCLESALL KIDS CLUB** ## **Independent examiner's report to the trustees of Ecclesall Kids Club ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2024. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). ## **Other matters** During the independent examination of Ecclesall Kids Club’s 2024 financial statements, an error was identified in the prior year’s fund disclosure note. Although the 2023 accounts misreported fund movements within the notes to the financial statements, the closing balance of £17,683 reported at the balance sheet date has been correctly matched to the accounting records and was used as the opening balance for 2024. Alan Pickstone FCCA The Association of Chartered Certified Accountants Marriott Gibbs Rees Wallis Limited Chartered Certified Accountants First Floor Unit 4, Broadfield Court Sheffield South Yorkshire S8 0XF Date: .....28.08.2025...................... |**Client:**
**Subject:**
EKC Fees
Refunds
Rent
Utilities
Food
Resources
Stationery
General
Professional Services
Salaries and wages
Social security costs
Pension costs
Tangible assets - Cost
Tangible assets - Depreciation
Trade debtors
Prepayments
Cash at bank and in hand
Creditors - Def. income
Accruals
Other creditors - Pension
Provisions for liabilities - Over 1 Yr
Unrestricted funds b/fwd
Bal. fig.*
**MGRW Ltd**
Ecclesall Kids Club
Summary of adjustments|**Dr**
5014
40905
1424
7098
4605
563
5363
8162
240364
26336
5717
1397
247
107161
87233
**541589**
**Intital TB b**
**and**|**File no:**
E091
**Ref:**
JNLS
**Prepared by:**
MS
**Date:**
01/08/2025
**Reviewed by:**
**Date:**
**Balance Sheet Date:**
31/08/2025
**Notes**
**Cr**
**Dr**
**Cr**
**Dr**
**Cr**
338427
336681
1746
To do with Sage refunds and wages receipts being incorrectly recorded in Sales

5014
N/A

28318
12587 Invoice accrued last year has been provided for again this year.

1424
N/A

7098
N/A

4605
N/A

563
N/A

5637
274
£186 for depreciation was not provided. Further £88 adjustment relates to immaterial diff. in SOFA to be able to agree funds to B/S.

11369
3207
Ins, MPLC prepayment was incorrectly accounted for.

258959
18595
No control accounts kept for wages, PAYE or Pension. Staff costs reflected bank payments only.

9567
16769 See note above

2596
3121 See note above

1397
N/A
372
372
N/A

247
N/A
1201
1201
Included in calculations but missed in accounts.

107161
N/A
71997
71997
N/A
17730
17730 Accruals included in the wrong line on B/S per 2023 accs, therefore moved this year.
693
693 Pension creditor at y/e not accounted for.
15330
15330
Accruals incorrectly included in Creditors due over 1 yr. This year, moved to the correct line on A1.
115463
17683
97780
Material difference due to funds being incorrectly disclosed in previous year. Client has included profit/loss plus funds per bank as c/fwd.

87233 Bal. fig. - no actual adjustment made. B/fwd funds figure has been included in 2024 accounts as per 2023 B/S total rather than funds disclosed due to this being incorrect.

**541589**
**445156**
**445156**
**138133**
**138133**
0
0
0
**Adjustments made**
**Final TB based on**
**SOFA and B/S (A1 -**
**Amended)**
**ased on SOFA**
**B/S (A1)**| |---|---|---| *Figure represents overall differences in the SOFA and B/S per the accounts prepared by the client.