## **Trustees’ Annual Report for the period**
## **From 1st October 2023 to 30th September 2024**
## **Charity name: Chichester Runners & AC**
## **Charity registration number: 1200751**
## **Objectives and Activities**
||SORP
reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|For the public benefit, the promotion of community
participation in healthy recreation for the
inhabitants of Chichester and the surrounding
areas without distinction of age, sex, sexual
orientation, race or of political, religious or other
opinions in particular but not exclusively by the
provision of facilities for participation in athletics,
including running and track and field events.|
|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|Chichester Runners & AC provides running and
athletics training for both adults and young people
(aged 10+), as well as organising running and
athletics competitions and social events.
These all promote community participation in
healthy recreation for the inhabitants of Chichester
and the local area, without distinction on age, sex,
sexual orientation, race, political, religious, marital
or financial grounds.
Training is provided for all abilities, from Couch-to-
5k to national level and good-for-age athletes.
Training sessions are held in both daytime and
evening to allow maximum participation.
There are many examples of individuals improving
their fitness through the club, but also it provides a
social element which is increasingly important for
both the working age members (who are
increasingly hybrid or remote), and the older
members (who often live by themselves).
For junior members, the club provides a structured
environment for developing talent and competing in
events outside of school.|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity|Para 1.18|The Trustees are confident that the activities of
Chichester Runners & AC satisfy both the benefit
aspect and the public aspect of the guidance.|
|Commission on public
benefit||The sporting activities of the club are clearly
beneficial to the physical and mental health and
well-being of those who take part.
Club membership is offered at low cost and is open
to all, with a total of about 450 current members. In
addition, the events that the club hosts each attract
up to 1000 participants, of all ages.|
|---|---|---|
|Additional information (optional)
You may choose to include further statements where relevant about:|||
||SORP
reference||
|Policy on grant making|Para 1.38|Chichester Runners & AC does not give grants.
However, charity donations are made for certain
events if a profit is made (for example, the Trundle
View West Sussex Fun Run League, which
sometimes makes a profit).|
|Policy on social investment
including program related
investment|Para 1.38|N/A|
|Contribution made by
volunteers|Para 1.38|Chichester Runners & AC could not function
without volunteer contribution, and therefore the
contribution is beyond accountable value.
All trustees, management committee members,
coaches, run leaders, parent helpers, event
organisers and officials are volunteers. No member
or trustee is paid for the work that they do, except
for the reimbursement of expenses.|
|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||At the end of the reporting year, Chichester
Runners had a total of 471 members - 22 Honorary
Life members, 328 Senior members and 121 Junior
members. Junior membership was roughly the
same as in the previous year and senior
membership grew by about 10% (from 295).
Every week, the club’s volunteer coaches lead 10
training sessions for senior members and a similar
number for juniors. Attendance at each session is
typically between 10 and 20 and we are mindful of
England Athletics’ best-practice guidance of 10
athletes per Coach/Leader.
Junior Training is particularly well attended, but the
limited number of Coaches and parent volunteers is
challenging. During the year, one additional Coach
gained the Athletics Coach qualification and two
started the Assistant Coach course. On several
occasions the management committee has
discussed whether to limit training only to
individuals who compete for the club. We have not
yet reached this stage in practice, but it is a
consideration for future years if the situation does
not improve.
There is strong participation in the West Sussex
Fun Run League and in 2023 Chichester Runners
took 2nd place in the competition.
Couch to 5k
The club organised a Couch to 5k course for
beginner runners, starting in April. The course
attracted over 40 people on the first week and
about 25 people of them reached 5k, with many
going-on to join the club.
There was a strong turnout of club members at the
end of the course, in June, when many of the
graduates of the course completed their first full 5k,
at the Chichester Parkrun.
Events organised included the Corporate
Challenge, the Trundle Hill Run and the Goodwood
Cross-Country relays.
Chichester Corporate and Inter-Schools Challenge.
A series of 3 road races in Chichester city centre,
held on evenings in March. The event is hugely
popular and a very effective fundraiser for
Chichester Runners & AC, although not one that is
relied on to be a going concern.|
The 2024 series attracted 590 junior entries (from school years 5 to 10) and 482 senior entries, with most taking part in more than 1 race. Trundle Hill Run An 8km cross country event organised as part of the West Sussex Fun Run League and usually held in May. It is very well attended and includes a 1-mile junior race alongside the main WSFRL event. WSFRL events are not intended to make a profit and our surplus is donated to the charity chosen by the annual Emsworth to Basingstoke Relay event (into which the club enters several teams). During this reporting year, £900 was donated from the 2023 event. There will be comparable donation from the 2024 event in the next reporting year. Goodwood Cross-Country Relays Held in early autumn, this is a cross-country event near to Goodwood racecourse, that allows individuals from year 5 schools to masters to compete against other clubs in West Sussex. The 2023 event was on the last day of the previous reporting year and 2024 event was close to the end of this reporting year, on 28[th] Sept. Because of the proximity to the end of the financial year, the financial results for these events tend to spill over into the following year. Entry fee payments from the 2023 event were still arriving at the start of this FY and some entry fees and most of the bills for the 2024 event will continue to arrive well into the 2025 FY. The event will have made a small profit on entry fees and a significant further sum was raised by volunteers running a tea tent at this event, and a Sussex County cross country league event 2 weeks later. Social Events The club held a number of social events to promote cohesion across the different areas of the club and to help with the integration of new members. These included several quiz nights and a celebration of the 40th anniversary of the club’s founding in 1984. These made a small loss overall, but were popular with members and help to support the very high membership renewal rate that the club enjoys. Additional There was a successful Parkrun takeover in September, where members took on all volunteering responsibilities for Chichester Parkrun.
|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|
|---|---|---|
|Achievements against
objectives set|Para
1.41|The Senior section of the club continues to grow
and membership is now approaching record levels,
with participation in training probably being stronger
than it has ever been.
Several more members have completed the
England Athletics (EA) Leader in Running Fitness
or Coach in Running Fitness course. The club now
has a very strong roster of qualified leaders, which
helps to ensure that all sessions are safely
supervised and reduces the pressure on individual
leaders.
There has also been a good growth in the number
of under-35s joining the club, a demographic which
has been under-represented for a long time. The
Trustees want to continue this trend, because these
young people are the future of Chichester Runners.
Senior participation in the cross-country and
athletics events organised at county level has
declined to quite a low level. There has also been a
decline in number of club members who take up the
option to be registered with EA as competitive
athletes - only about 80 senior members are
registered and able to take part in county
competitions. The geography of Sussex doesn’t
help (most events are some distance from
Chichester), but it may simply be that interest in
those events has reduced.
The Junior section continues to attract many young
people and to perform strongly in athletics
competitions. As with every other amateur sports
club, finding enough volunteer coaches and helpers
is difficult. Admissions of new junior members are
being controlled to ensure that the numbers coming
to training sessions do not get beyond the capacity
to safely supervise.
The management of the Corporate Challenge event
has now been fully handed over from its founder. A
goal for next year is to handover the management
of the Goodwood Cross Country Relay event to a
new Race Director.
Progress on the running track project has been
disappointing, largely because of bureaucratic
delays outside the control of Chichester Runners.
The planning permission for the track expired and
had to be renewed. The process was expected to
be straightforward, but additional environmental
demands for planning resulted in a delay of several
months before other aspects of the project could
continue.|
|||A new set of outline terms for an agreement for
building the track was agreed with Chichester
College, but slow decision making by the college
resulted in a further delay to the project.
The club is now waiting to receive a legal
agreement to review, but this has been pending for
several months. It is unlikely that construction will
start before the end of 2024.|
|---|---|---|
|Performance of fundraising
activities against objectives
set|Para
1.41|Along with strong income from events, the club
received a grant from England Athletics and a
number of substantial individual donations towards
the track project. The Sponsor-a-Metre campaign
and appeals with club membership continue to
attract additional donations.
One of the club’s larger expenses over the last few
years has been the cost of running the club
website. The website was moved to a lower cost
platform near the end of this reporting year. In
future years, costs will be reduced by about £1k per
year.
Overall, over £25k was added to the club’s bank
balance over the year and the Trustees remain
confident that the track project is financially
achievable.|
|Investment performance
against objectives|Para
1.41|N/A|
|Other|||
## **Financial Review**
||Review of the charity’s
financial position at the end
of the period|Para
1.21|Chichester Runners is in a strong financial position
and is, without doubt, a going concern.
As in previous years, the club operates at a small
surplus on membership subscriptions and training
fees alone (about £3400 this year). Additional
income from events is used to build up reserves.
In 2023/24, the surplus from memberships was
about £3400 with events adding about £13100,
after subtracting the costs of the club’s 40th
anniversary celebration.
Over £11k was raised specifically for the track
project. Of that sum, about 45% was from England
Athletics, 35% from large individual donations and
20% from smaller donations through the club’s
website.
The overall surplus for the year was £27943 and
the total in the club’s bank accounts rose to|
|---|---|---|---|
|||£187425. Of that sum, £151065 is allocated to the
Track Project, in a mixture of restricted and
designated funds.|
|---|---|---|
|Statement explaining the
policy for holding reserves
stating why they are held|Para
1.22|Chichester Runners has been raising funds and
accumulating reserves over many years, for the
purpose of building a running track for the
community in Chichester.
Following a decision at an EGM in Sept 2023, the
first phase of the track will be built as soon as
possible and the reserves are expected to decline
in the next year.|
|Amount of reserves held|Para
1.22|£21,065 restricted and £169,564 unrestricted, as of
30 Sep 24.|
|Reasons for holding zero
reserves|Para
1.22|Not applicable|
|Details of fund materially in
deficit|Para
1.24|Not applicable|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para
1.23|Chichester Runners is financially healthy and the
Trustees have no concerns about its viability as a
going concern.|
|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**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|1. Membership subscriptions
2. Running events, mainly the Chichester Corporate
Challenge and Sussex Cross Country Relays
3. Grant funding, obtained for the specific purpose
of building a running track.|
|Investment policy and
objectives including any
social investment policy
adopted|Para
1.46|The charity’s funds are held in two current accounts,
split between Santander and CoOp Bank, and an
instant access savings account at the CoOp Bank.|
|A description of the principal
risks facing the charity|Para
1.46|The principal risks facing Chichester Runners are
as follows:
- A decline in volunteering. All the club’s activities
depend on volunteers giving their time.
- A decline in membership. Membership has been
quite stable for a number of years and increased
by about 10% in this reporting year. The Trustees
are not concerned about membership levels.
- Legal & financial risk from an injury occurring at a
Chichester Runners event or training session. This
is mitigated through public liability insurance, held
through the club’s England Athletics affiliation and
specific coverage for events.
- The withdrawal of the support of the local
community and businesses for the events that
Chichester Runners organises.
The Corporate Challenge depends on the goodwill
of the community and the willingness of the City,
District and County councils to allow us to take
over the city centre for 3 evenings in March.
The Trundle Run and Cross Country Relays rely
on the use of car park areas at the Goodwood
Race Course and Country Park.
Chichester Runners is grateful for the support of
these organisation and does everything possible
to limit the disruption caused by the events.
- Cost overruns on the track project. To mitigate the
risk, the project is being implemented in phases
and all the relevant surveys and tests have been
carried out in advance of construction.|
|Other|||
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para
1.25|Constitution, based on the Charity Commission’s
‘Association’ model constitution for a CIO.|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para
1.25|CIO|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para
1.25|Trustees are elected at the CIO’s AGM, in
accordance with the CIO Constitution.|
|**Additional information (optional)**
You may choose to include further statements where relevant about:|||
|Policies and procedures
adopted for the induction and
training of trustees|Para
1.51||
|The charity’s organisational
structure and any wider
network with which the
charity works|Para
1.51||
|Relationship with any related
parties|Para
1.51||
|Other|||
## **Reference and Administrative details**
|Charity name|Chichester Runners & AC|
|---|---|
|Other name the charity uses||
|Registered charity number|1200751|
|Charity’s principal address|The Pavilion
Chichester College
Avenue de Chartres
Chichester
PO19 1SB|
|||
**Names of the charity trustees who manage the charity**
|**Names of the charity trustees who manage the charity**|**Names of the charity trustees who manage the charity**|**Names of the charity trustees who manage the charity**|**Names of the charity trustees who manage the charity**|**Names of the charity trustees who manage the charity**|
|---|---|---|---|---|
||**Trustee name**|**Office (if any)**|**Dates acted if not for**
**whole year**|**Name of**
**person (or**
**body)**
**entitled to**
**appoint**
**trustee (if**
**any)**|
|1|James Garland|Chairman|||
|2|Winston Bond|Secretary|||
|3|WesleyAdams|Treasurer|||
|4|Joanne Brown||||
|5|PhilipBaker||||
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 N/A held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
**Type of Name Address adviser**
## **Name of chief executive or names of senior staff members (Optional information)**
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**----- Start of picture text -----**
Signature(s) Phil Baker Winston Bond
Full name(s) Phil Baker Winston Bond
Position President Secretary
(eg Secretary,
Chair, etc)
Date 12th Nov 2024
**----- End of picture text -----**
|**Charity Name**
**Chichester Runners & AC**|**Charity Name**
**Chichester Runners & AC**|**Charity Name**
**Chichester Runners & AC**|Charity No
(if any)|**1200751**||
|---|---|---|---|---|---|
|Annualaccountsforthe period||||||
|Period start date|**01-Oct-23**|**To**|Period end
date|**30-Sep-24**||
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
|---|---|---|---|---|---|
||14 762|11 435|-|26197|25 639|
||27 765|-|-|27 765|23204|
||1591|-|-|1591|2 142|
||568|-||568|73|
||-|-|-|-|-|
||-|-|-|-|-|
||44 686|11 435|-|56 121|51 058|
|||||||
||4 745|-|-|4 745|4949|
||22025|-|-|22025|21 285|
||-|-|-|-|-|
||1 408|-|-|1 408|946|
||28 178|-|-|28 178|27 180|
|||||||
||16 508|11 435|-|27 943|23 878|
||-|-|-|-|-|
||16 508|11 435|-|27 943|23 878|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||16 508|11 435|-|27943|23 878|
|||||||
||153 056|9 630|-|162 686|138 808|
||169 564|21 065|-|190 629|162 686|
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||-|-|-|-|122|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|122|
||||||||
|||1 860|-|-|1 860|-|
|||2 570|-|-|2 570|6 467|
|||-|-|-|-|-|
|||166 361|21 065|-|187 426|156 235|
|||170 791|21 065|-|191 856|162 702|
||||||||
|||1 227|-|-|1 227|138|
||||||||
|||169 564|21 065|-|190 629|162 564|
||||||||
|||169 564|21 065|**-**|190 629|162 686|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||169 564|21 065|-|190 629|162 686|
||||||||
|||-|-||-|-|
|||-|21 065||21 065|9 630|
|||169 564||-|169 564|153 056|
||||||-|-|
|||169 564|21 065|-|190 629|162 686|
||||||||
|||Signature||Print Name||Date of
approval
dd/mm/yyyy|
||||||||
||||||||
CC17a (Excel)
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
✓
- -Tick as appropriate
## **1.2 Going concern**
## _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the 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.
_**The trustees have no concerns about the ability of Chichester Runners & AC to continue as a going concern over the next 12 months. Membership is strong, fixed costs are low and easily covered by the income from subscriptions and training fees. Further income from regular, annual events has allowed the club to build up substantial cash reserves. A large part of those reserves will be spent on a project in the next year but the remaining funds will still cover several years of the club's routine costs.**_
## _**n/a**_
_**n/a**_
## **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* ✓ * -Tick as appropriate No*
## _**Please disclose:**_
## _**(i) the nature of the change in accounting policy;**_
**----- Start of picture text -----**
n/a
**----- End of picture text -----**
CC17a (Excel)
3
|**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**|**n/a**|
|---|---|
|**_(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* ✓ * -Tick as appropriate No*
## _**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*
**_Please disclose:_**|✓|* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
|||||
|||||
|**_(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)
4
## **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 £ Net income/(expenditure) as previously stated** _**Adjustments:**_
**Previous period net income/(expenditure) as restated**
CC17a (Excel)
5
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
## **2.2 INCOME**
|**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._|Yes
No
N/a|||
|**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that
gift and is treated as an addition to the same fund as the initial donation unless the
donor or the terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is||||
||✓|||
||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|||
The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
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 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.
**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.
**Volunteer help**
These are capitalised if they can be used for more than one year, and cost at least
e vaue o any vountary ep receved s not ncuded n te accounts but s
described in the trustees’ annual report.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**||✓|||
|---|---|---|---|---|
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||✓
|||
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
||||||
||||||
|||✓|||
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|---|
|**Current asset**
**investments**
**Debtors**
**Stocks and work in**
**progress**
**Investments**|The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
They are valued at cost.
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|||✓|
|||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|||
|||||✓|
||They are valued at fair value except where they qualify as basic financial instruments.|Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|---|
|**Current asset**
**investments**
**Debtors**
**Stocks and work in**
**progress**
**Investments**|The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
They are valued at cost.
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|||✓|
|||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|||
|||||✓|
||They are valued at fair value except where they qualify as basic financial instruments.|Yes
No
N/a|||
|||||✓|
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|
|---|---|---|---|---|---|---|
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
-6 435
-6 435 6 638
GiftAid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
-5 000
-5 000 3 000
Membership subscriptions and sponsorships
which are in substance donations
14 762
- -14 762 14 099
Donatedgoods,facilities and services
- - - - -
Other
- - - - 1 902
**Total** 14 762 11 435
- 26 197 25 639
Junior Training Fees
4 593
- -4 593 4 028
Teamcostsrecovered
168
- -168 217
Events
21 902
- -21 902 18 959
Costs of hosting Southern Athletics League
events, recovered from other athletics clubs
977
977
-
Couch to 5k
125
- -125
-
**Total** 27 765
- -27 765 23 204
Sale of Club Kit
- - - -593
Socials
1 591
- -1 591 1 549
- - - - -
Other
- - - - -
**Total** 1 591
- -1 591 2 142
Interestincome
568
- -568 73
Dividendincome
- - - - -
Rentalandleasingincome
- - - - -
Other
- - - - -
**Total** 568
- -568 73
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
heldforcharity's ownuse
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total**
- - - - -
4468611 435
-5612151058
**Other information:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**||||||
||Donations and gifts|-|6 435|-|6 435|6 638|
||GiftAid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|-|5 000|-|5 000|3 000|
||Membership subscriptions and sponsorships
which are in substance donations|14 762|-|-|14 762|14 099|
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other|-|-|-|-|1 902|
||**Total**|14 762|11 435|-|26 197|25 639|
||||||||
||Junior Training Fees|4 593|-|-|4 593|4 028|
||Teamcostsrecovered|168|-|-|168|217|
||Events|21 902|-|-|21 902|18 959|
||Costs of hosting Southern Athletics League
events, recovered from other athletics clubs|977|||977|-|
||Couch to 5k|125|-|-|125|-|
||**Total**|27 765|-|-|27 765|23 204|
||||||||
||Sale of Club Kit
|-|-|-|-|593|
||Socials|1 591|-|-|1 591|1 549|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|1 591|-|-|1 591|2 142|
||||||||
||Interestincome|568|-|-|568|73|
||Dividendincome|-|-|-|-|-|
||Rentalandleasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|568|-|-|568|73|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset
heldforcharity's ownuse|-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||44686|11 435|-|56121|51058|
||||||||
|**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||£9638: donations, grants and sponsorship to the Track Project|||||
|**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**|||||||
||||||||
||||||||
||||||||
||||||||
|**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**|||||||
|CC17a (Excel)||9|||||
CC17a (Excel)
## **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**|**Description**|**This year**
**£**|
|---|---|---|---|
||Grant from England Athletics for Track Project||5 000|
||||-|
||||-|
||||-|
||**Total**
**Description**||5 000|
||||**Last year**
**£**|
||Grant from Chichester City Council "Discretionary Funds" for Track
||3 000|
||~~Project~~||-|
||||-|
||||-|
||**Total** 3 000
**Thisyear**
**Lastyear**||3 000|
||The £5000 granted by EA is restricted to use
for the Track Project.|The £3000 granted by CCC is restricted to use for the
Track Project.||
||**Thisyear**
**Lastyear**|||
|||||
CC17a (Excel)
10
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Use of property**
**Other**
**Seconded staff**|**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)
11
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|
|---|---|---|---|---|---|---|---|---|
|Incurred seeking donations|841|-|-|841|737|-|-|737|
|Incurred seeking legacies|-|-|-|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-|-|-|-|-|
|Operating membership schemes and
social lotteries|-|-|-|-|-|-|-|-|
|Staging fundraising events|-|-|-|-|-|-|-|-|
|Fundraising agents|-|-|-|-|-|-|-|-|
|Operating charity shops|-|-|-|-|-|-|-|-|
|Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-|-|-|-|-|
|Advertising, marketing, direct mail and
publicity|1 086|-|-|1 086|1 364|-|-|1 364|
|Start up costs incurred in generating
new source of future income|-|-|-|-|-|-|-|-|
|Database development costs|-|-|-|-|-|-|-|-|
|Other trading activities|2 818|-|-|2 818|2 848|-|-|2 848|
|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**|4 745|-|-|4 745|4 949|-|-|4 949|
|**Expenditure on charitable activities:**|||||||||
|Affiliation Fees|1 270|-|-|1 270|990|-|-|990|
|Courses|1 930|-|-|1 930|275|-|-|275|
|Adult Training|150|-|-|150|264|-|-|264|
|Junior Training|1 645|-|-|1 645|1 649|-|-|1 649|
|Junior Events|896|-|-|896|||||
|Southern Athletics League|1 203|-|-|1 203|1 720|-|-|1 720|
|Team Costs|420|-|-|420|348|-|-|348|
|Sundry Equipment|-|-|-|-|84|-|-|84|
|EA Levies|3 361|-|-|3 361|2 656|-|-|2 656|
|Events|7 553|-|-|7 553|10 156|-|-|10 156|
|Athletics Track Project|-|-|-|-|-|522|-|522|
|Use of facilities at Chichester RugbyCl|u975|-|-|975|-|-|-|-|
|Chichester College|2 500|-|-|2 500|2 500|-|-|2 500|
|Depreciation on Athletics Equipment|122|-|-|122|121|-|-|121|
||||||||||
|**Total expenditure on charitable**
**activities**|22 025|-|-|22 025|20 763|522|-|21 285|
|**Separate material item of expense**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
|**Other**|||||||||
|Miscillaneous Expenses|-|-|-|-|120|-|-|120|
|Photocopying, stationery etc|-|-|-|-|40|-|-|40|
|AGM Expenses|508|-|-|508|386|-|-|386|
|Charity Donation|900|-|-|900|400|-|-|400|
||-|-|-|-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**|1 408|-|-|1 408|946|-|-|946|
||28 178|-|-|28 178|26 658|522|-|27 180|
## **Other information:**
## **Analysis of expenditure on charitable activities**
||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**|
|---|---|---|---|---|---|---|---|---|
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity 1|-|-|-|-|-|-|-|-|
|Activity 2|-|-|-|-|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
||||||||||
CC17a (Excel)
12
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|
||-|-|
||||
||-|-|
||-|-|
||-|-|
||||
||-|-|
|**s**|-|-|
**Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items**
CC17a (Excel)
13
## **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)
14
## **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)
15
## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
**10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
16
**Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
## _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**This year:**
**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**|**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 Last year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
|**Band**|**Number of employees**|**Number of employees**|
|---|---|---|
||**This year**
-|**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**|
||**£**|**£**|
||-|-|
|**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**|-|-|
||**Governance**|-|-|
||**Other**|-|-|
CC17a (Excel)
17
**Total** - -
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the 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**|
|---|---|---|
||**£**
-
|**£**
-|
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**The nature of the payment (cash, asset**
**etc.)**
**Total amount of payment**
**Please state the accounting policy for any redundancy or**
**termination payments**
**The extent of redundancy funding at the balance sheet date**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**
-|
||||
||||
||||
||**Thisyear**|**Lastyear**|
||**£**
-|**£**
-|
||||
||||
CC17a (Excel)
18
**Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Amount of contributions recognised in the SOFA as an expense**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**|
|||-|
**Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different**
_**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
CC17a (Excel)
19
## **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**|
|---|---|---|---|---|
||||**£**|**£**|
|Charity Donation - profit from WSFRL
Trundle Run|900 00|-|-|900 00|
|Activityorproject 2|-|-|-|-|
|Activityorproject 3|-|-|-|-|
|Activityorproject 4|-|-|-|-|
|**_Total_**|**900**|**-**|**-**|**900**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**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._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
||**_No_**|**_Provide details_**
**_below_**|
|**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**|
|---|---|---|
|Emsworth to Basingstoke Relay for their nominated
charities (Heartburn Cancer UK and Chichester Food
Bank)|Clubs are not intended to make a profit from
WSFRL races, so the surplus was donated to
the Emsworth to Basingstoke Relay event for
their nominated charities.|900|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**||**900**|
|||-|
|||900|
## **Last year:**
**13.3 Analysis of grants paid (included in cost of charitable activities)**
CC17a (Excel)
20
|**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**
**£**|**Total**
**£**|
|---|---|---|---|---|
|Charity Donation - profit from WSFRL
Trundle Run|400 00|-|-|**400 00**|
|Activityorproject 2|-|-|-|**-**|
|Activityorproject 3|-|-|-|**-**|
|Activityorproject 4|-|-|-|**-**|
|**_Total_**|**400**|**-**|**-**|**400**|
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**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**
**grantspaid £**|
|---|---|---|
|Emsworth to Basingstoke Relay for their nominated
charities (The Café Project and Viables Memory Club)|Clubs are not intended to make a profit from
WSFRL races, so the surplus was donated to
the Emsworth to Basingstoke Relay event for
their nominated charities.|400|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**||**400**|
|||-|
|||400|
CC17a (Excel)
21
## **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**
|**Freehold land &**
**buildings**
**Other land &**
**buildings**
**£**
**£**
At the beginning of the year
- -
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
- -
****Basis**
SL or RB (Straight
Line or Reducing
Balance)
SL or RB
**** Rate**
At beginning of the year
- -
Disposals
- -
Depreciation
- -
Impairment
- -
Transfers*
- -
At end of the year
- -
Net book value at the beginning of the year
- -
Net book value at the end of the year
- -
**14.4 Impairment**
**_This year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||-|-|-|364|364|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|364|364|
|||||||
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL|SL|
|||||||
|||||||
||-|-|-|242|242|
||-|-|-|-|-|
||-|-|-|122|122|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|364|364|
|||||||
||-|-|-|122|122|
||-|-|-|0|0|
|||||||
|||||||
|**14.5 Revaluation**
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the methods applied and significant assumptions_**
**_the effective date of the revaluation_**
**_Last year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_If an accounting policy of revaluation is adopted, please provide:_**
**14.6 Other disclosures**
**_(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._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construc_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of_**
**_fixed assets._**||||
|---|---|---|---|
||**_tion of_**
**_tangible_**|**This year**
**Last year**||
|||||
|||||
|||||
|||-|-|
|||||
|||**Thisyear**|**Lastyear**|
|||**£**|**£**|
|||-|-|
|||-|-|
|||||
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
22
|**Section C Notes**|**Section C Notes**|**to the accou**|**Other**
**Total**
**£**
**£**
- -
- -
- -
- -
- -
- -
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
- -
- -
- -
- -
- -
- -
- -
- -
**nts (cont**
**_ssets_**
**_ssets including:_**|**Other**
**Total**
**£**
**£**
- -
- -
- -
- -
- -
- -
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
- -
- -
- -
- -
- -
- -
- -
- -
**nts (cont**
**_ssets_**
**_ssets including:_**|**Other**
**Total**
**£**
**£**
- -
- -
- -
- -
- -
- -
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
- -
- -
- -
- -
- -
- -
- -
- -
**nts (cont**
**_ssets_**
**_ssets including:_**|
|---|---|---|---|---|---|
|**Research &**
**development**
**£**
At beginning of the year
-
Additions
-
Disposals
-
Revaluations
-
Transfers *
-
At end of the year
-
****Basis**
SL or RB
**** Rate**
At beginning of the year
-
Disposals
-
Amortisation
-
Impairment
-
Transfers*
-
At end of year
-
Net book value at the beginning
of the year
-
Net book value at the end of the
year
-
**15.5 Impairment**
**This year:**
**_Please provide a description of the events an_**
**_circumstances that led to the recognition or r_**
**_impairment loss._**
**_Policies for the recognition of any capital_**
**_development_**
**Note 15 Intangible assets**
**_Please complete this note if the charity has an_**
**15.1 Cost or valuation**
**15.2 Amortisation and impairments**
**15.4 Accounting policy**
**_Please disclose the accounting policy for inta_**
**_Reasons for choosing amortisation rates_**
**15.3 Net book value**||**_y intangible a_**||||
||**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||**ents**|||||
||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|||||||
|||||||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
|||||||
||-|-|-|-||
||-|-|-|-||
||**_the events an_**
**_ecognition or r_**
**_any capital_**
**_policy for inta_**
**_tion rates_**|**_ngible fixed a_**||||
|||||||
|||||||
|||**_d_**
**_eversal of an_**||||
|||||||
_**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.**_
|**15.6 Revaluation**
**15.7 Other disclosures**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible assets._**
**_If an accounting policy of revaluation is adopted, please pro_**
**_the carrying amount that would have been recognised had_**
**_the assets been carried under the cost model._**
**_the effective date of the revaluation_**
**_(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._**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_(vi) For any material intangible assets, please provide a_**
**_description, its carrying amount and any remaining_**
**_amortisation period._**
**_(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._**|**_vide:_**|**_vide:_**|
|---|---|---|
||**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)
23
## **Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets**
|**Note 16 Heritage assets**|**Note 16 Heritage assets**||
|---|---|---|
|**_Please complete this note if the charity has heritage assets_**|||
|**16.1 General disclosures for all charities holding heritage assets**|||
||**Thisyear**|**Lastyear**|
|**(i) Explain the nature and scale of**|||
|**heritage assets held.**|||
|**(ii) Explain the policy for the**|||
|**acquisition, preservation,**|||
|**management and disposal of heritage**|||
|**assets.**|||
|**16.2 Cost or valuation**|||
|**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of heritage**
**assets.**
**_Please complete this note if the charity has heritage assets_**
**16.1 General disclosures for all charities holding heritage assets**
**Thisyear**
**Lastyear**
**16.2 Cost or valuation**|**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of heritage**
**assets.**
**_Please complete this note if the charity has heritage assets_**
**16.1 General disclosures for all charities holding heritage assets**
**Thisyear**
**Lastyear**
**16.2 Cost or valuation**|**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of heritage**
**assets.**
**_Please complete this note if the charity has heritage assets_**
**16.1 General disclosures for all charities holding heritage assets**
**Thisyear**
**Lastyear**
**16.2 Cost or valuation**|**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of heritage**
**assets.**
**_Please complete this note if the charity has heritage assets_**
**16.1 General disclosures for all charities holding heritage assets**
**Thisyear**
**Lastyear**
**16.2 Cost or valuation**|**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of heritage**
**assets.**
**_Please complete this note if the charity has heritage assets_**
**16.1 General disclosures for all charities holding heritage assets**
**Thisyear**
**Lastyear**
**16.2 Cost or valuation**|**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of heritage**
**assets.**
**_Please complete this note if the charity has heritage assets_**
**16.1 General disclosures for all charities holding heritage assets**
**Thisyear**
**Lastyear**
**16.2 Cost or valuation**|**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of heritage**
**assets.**
**_Please complete this note if the charity has heritage assets_**
**16.1 General disclosures for all charities holding heritage assets**
**Thisyear**
**Lastyear**
**16.2 Cost or valuation**|
|---|---|---|---|---|---|---|
||**Thisyear**|||**Lastyear**|||
||||||||
||||||||
||||||||
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Net book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|**Heritage asset**
**4**
**£**|**Total**
**£**||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|||||||Straight Line
("SL") or
Reducing
Balance|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
## **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:**_
**This year Last year** _**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer**_
CC17a (Excel)
24
_**the methods applied and significant assumptions**_
_**any significant limitations on the valuation**_
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of 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. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
**This year Last year**
## **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)
25
## **Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash &**
**cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
***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**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Other investments**
**Total**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**|-
-
**Cost less impairment**
- -
**Fair value at year end**
**£**
-
**£**
-
-
-
-
-|-
-
**Cost less impairment**
- -
**Fair value at year end**
**£**
-
**£**
-
-
-
-
-|-
-
**Cost less impairment**
- -
**Fair value at year end**
**£**
-
**£**
-
-
-
-
-|
|---|---|---|---|
|||||
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|||
**Last year: Analysis of investments**
|**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**|||
|---|---|---|
||**Fair value at year end**|**Cost less impairment**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-||
## **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**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
26
**(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Social investments**
**Other investments**
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Total**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
## **17.5 Guarantees**
**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 Please explain how the guarantee furthers the charity's aims**
**This year Last year**
## **17.6 Concessionary loans**
|**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**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**
**Amounts payable within 1 year**|**_Description_**|**_Description_**|**This year £**|**Last year £**|
|---|---|---|---|---|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||
**_Description_**||**This year £**|**Last year £**|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**This year**||**Last year**||
||||||
||||||
||||||
||||||
||||||
||||||
## **17.7 Additional information**
**This year Last year**
**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.**
CC17a (Excel)
27
**Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**activities.**||||||
|---|---|---|---|---|---|
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- 1 860 - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- 1 860**
**- - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- 1 860 - - -
**_Total previous year_**
- - - - -
**Work in**
**progress**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**This year**
**Last year**
**£**
**£**|**Stock**||**Donated goods**||**Work in**
**progress**|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|1 860|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**1 860**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|1 860|-|-|-|
||-|-|-|-|-|
|||||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
CC17a (Excel)
28
## **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**
**£**|
|---|---|
|-|-|
|70|1 467|
|2 500|5 000|
|2 570|6 467|
**Total**
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|2 500|
||-|-|
||-|-|
||-|2 500|
CC17a (Excel)
29
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||1 227|138|-|-|
||-|-|-|-|
||-|-|-|-|
||1 227|138|-|-|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income. Please explain the reasons why income is deferred.**_
**This year Last year**
|**_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**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
30
## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Movements in recognised provisions and funding commitment during the period**
|**21.2 Please provide:**
**- a brief description of any obligations on the**
**balance sheet and the expected amount and timing of**
**resulting payments;**
**- 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 end of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current**
**Unused amounts reversed during the period**
**Balance at the start of the reporting period**|**Thisyear**
**period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||**Lastyear**||
|||||
|||||
||
|||
||**Thisyear**|**Lastyear**||
|||||
|||||
|||||
CC17a (Excel)
31
## **Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**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.**
**This year Last year**
**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)
32
**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**|
|||
|||
|||
|||
|**Lastyear**|**Lastyear**|
|---|---|
|**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**
|**This year**|**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:**
|**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**|**This year**|**Last year**|
|---|---|---|
||||
||||
CC17a (Excel)
33
## **Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||187 426|156 235|
||-|-|
||187 426|156 235|
CC17a (Excel)
34
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
|**25.1 Please provide details of the charity's**
**exposure to credit risk (the risk of incurring a loss**
**due to a debtor not paying what is owed) , liquidity**
**risk (the risk of not being able to meet short term**
**financial demands) and market risk (the risk that**
**the value of an investment will fall due to changes**
**in the market) arising from financial instruments to**
**which the charity is exposed at the end of the**
**reporting period and explain how the charity**
**manages those risks.**
**25.2 Please give details of the amount of change**
**in the fair value of basic financial instruments**
**(debtors, creditors, investments (see section 11,**
**FRS 102 SORP)) measured at fair value through the**
**SoFA that is attributable to changes in credit risk.**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
35
## **Section C Notes to the accounts (cont)**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the**_
|**Please provide details of the nature of the**
**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)
36
## **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**
**£**|
|Track Project|R|To build a track in Chichester|9 630|11 435|-|-|-|21 065|
|Track Project|UR -
Designated|To build a track in Chichester|110 000|||20 000|-|130 000|
|General|UR|For general purpose of the charity|43 056|44 686|-28 178|-20 000|-|39 564|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||162 686|56 121|- 28 178|-|-|190 629|
CC17a (Excel)
37
## **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**
**£**|
|Track Project|R|To build a track in Chichester|514|9 638|-522|-|-|9 630|
|Track Project|UR -
Designated|To build a track in Chichester|110 000|-|-|-|-|110 000|
|General|UR|For general purpose of the charity|28 294|41 420|-26 658|-|-|43 056|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||138 808|51 058|- 27 180|-|-|162 686|
CC17a (Excel)
38
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
|**Thisyear**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**|
|Between unrestricted and
restricted funds|||
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
||||
|**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**
|**Thisyear**
**27.4 Designated funds**|||
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
|Track Project|It is intended that work will begin on the Track Project in Q4 2024, or
Spring 2025. We have a number of grants pledged in addition to using
specific club funds. It is intended to propose at the AGM in Dec 2024
that the club allocate an additional £15k to the Track Project taking the
total of designated funds to approx £145k.|**£130 000**|
||||
||||
||||
||||
|**Lastyear**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
|Track Project|It is intended that work will begin on the Track Project in Q4 2023, or
Spring 2024. We have a number of grants pledged in addition to using
specific club funds.|**£110 000**|
||||
||||
||||
||||
||||
CC17a (Excel)
39
**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)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**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.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £ £
-
- - - -
- - - - -
- - - - -
- - - - -
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.
**----- End of picture text -----**
## **Last year**
**TRUE 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**|
|||**£**|**£**||**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**|||||||
||||||||
||||||||
## **28.2 Trustees' expenses**
CC17a (Excel)
40
_**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".**_
|**_enter "False"._**|||
|---|---|---|
|**No trustee expenses have been incurred (True or False)**||**_TRUE_**|
||||
|**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)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**_TRUE_**|**_TRUE_**|
|---|---|---|---|---|---|---|---|
|||||||||
|**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.**_
## **Last year**
**There have been no related party transactions in the reporting period (True or False)**
_**TRUE**_
|**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)
41
**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.**
CC17a (Excel)
42
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs report on the
accounts
Section A
Independent Examiner's Report
Report to the trustees
Chichester Runners & AC
On accounts for the year
ended
30 September 2024
Charity no
(if any)
1200751
I report to the trustees on my examination of the accounts of the above
charity (°th8 Trust.) for the year ended 30 September 2024.
Responsibilities and
basis of report
As th8 charity's trustees, you are responsible for the preparation of Ihe
accounts in accordance with the requirements of the Charities Acl 2011
{'Ihe Act").
I report in resped 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 14515llb) of the Act.
Independent
examiner's statement I have completed my examination. I confimi that no material matters have
come to my attention in connection with the examination which gives me
cause to believe thal in, any material respect..
the accounting records were not kept in accordance with section 130
of the Charrties Act.. or
the accounts did not accord with the accounting records,. or
the accounls did not comply with the applicable requirements
concerning the fom 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 fairf view which is not a matter
considered as part of an independent examinalion.
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 lo be reached.
Signed:
Date:
IL4
Name:
David Knight
Relevanl professional
qualifi¢ation(s) or body
(if anyl:
FCA
Address:
Carpenter Box, Piper House, 4 Dukes Court, Bognor Road, Chichester,
West Sussex, P019 8FX
IER
Oct 2018
Section B
Disclosure
Only complete if the examiner needs to highlighl material matters of concem
(see CC32, Independent examination of charity accounts.. directions and
guidance for examiners).
Give here brief detslls of
any itoms that the
examiner wishes to
disclose.
IER
Oct 2018