# Trusteesʼ Annual Report 20234
Activities in the year 1 July 2023 to 30 June 2024
## Contents
**About SHARE Oxford ............................................................................................................... 1 Objectives and Activities ............................................................................................................ 1 The Team and Volunteering ...................................................................................................... 2 Achievements .............................................................................................................................. 3** Highlights ......................................................................................................................................... 3 Library of Things ............................................................................................................................. 4 Repair café ...................................................................................................................................... 11 Tech Rescue ................................................................................................................................... 14 Community Sharing ...................................................................................................................... 14 Collaborations ............................................................................................................................... 15 **Spreading the Word ................................................................................................................. 16** Digital ............................................................................................................................................. 16 Media and Events ........................................................................................................................... 16 **Financial Review ...................................................................................................................... 18** Financial position .......................................................................................................................... 18 Reserve funding levels .................................................................................................................... 19 Principal sources of funding .......................................................................................................... 19 Risk statement ................................................................................................................................ 19 **Structure, Governance and Management ............................................................................... 20**
SHARE Oxford: Trustee’s Annual Report 2023-4
## About SHARE Oxford
We aim to reduce consumption and waste, by sharing and repairing the things we use so we don’t have to buy them.
We hire out things that people only need occasionally - for example pressure washers, sewing machines or gazebos - and repair those which would otherwise be thrown away.
Along with similar groups across the world, we are working to help solve the climate crisis. This is about our local community doing our bit, inspiring others to do the same and helping everyone live more sustainably.
With all the skills in this city, we think Oxford should be the greenest small city on the planet. With your support, we can make it happen.
## Objectives and Activities
We have summarised our purpose (charitable objects) in our constitution as:
_surrounding area by the promotion of waste reduction, reuse, reclamation, recycling, use of recycled objects and the use of surplus at minimal and affordable cost._
This year we continued to offer the same core activities, working to scale our impact and be as transparent as possible to share everything we’re learning with the growing number of groups building our circular economy:
**Library of Things** : our community hiring service in Jericho, and online at shareoxford.org where people can reserve the things they need and either come and pick them up or have them delivered and returned by bike courier.
**Repair Cafés** : every month, our skilled repair volunteers help fix broken electrical or mechanical things, clothes, bikes, and even sharpen tools, helping people understand how things work and look after them so they last longer and don’t need replacing.
**Sharing Hub** : with our website and blog, we are helping people find ways to share more and waste less locally (including peer-to-peer online sharing and giveaways, food waste sharing schemes, IT refurbishment programmes for people in need and so much more…)
The Trustees have managed the charity with due regard to the guidance issued by the Charity Commission on public beneft. This report has been prepared in line with the guidance for small charities (SoRP FRS102) including a summary of the activities we have carried out for public benefit.
SHARE Oxford: Trustee’s Annual Report 2023-4
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## The Team and Volunteering
As ever, we are truly grateful for all the volunteers who enable us to run SHARE Oxford. With 50 volunteers logging hours, it’s many more than were able to join us for our 5th birthday party!
We logged 1270 hours of volunteer time this year (more than 40% up from 856 last year).
Caroline continues to do a fantastic job running our repair cafés supported by her team of 25 active repairers and hosts. The Library team has been growing too, with 16 volunteers helping out.
We’ve been thrilled by the increased interest in volunteers through OCVA’s OxonVolunteers website this year. As well as the increase to our library and repair café teams, this has allowed us to start a small digital & comms team. Srishti, Sangram, Sue, Amanda and James kicked things off in May and June and the team are supporting with blog posts and research, exploring improvements to digital platforms, keeping our social media much more up to date than Ben was managing before!
SHARE Oxford: Trustee’s Annual Report 2023-4
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## Achievements
## Highlights
After all the “foundation building” last year, converting to a charity and getting lots of basics in place, this year we have worked to scale our impact, keeping a close watch to ensure that as we grow, we improve the quality of our services.
- **Three-days-LoT** : we had a step-change in hires when we moved to three-day opening of the Library of Things in January. Thank you to everyone who helped us with our crowdfunder campaign which brought in £1780, boosting our fund to the point we could bring on Ranulf as our third staff member to run the Monday shifts.
- **Health & Safety:** we have been building on the ’
- work with CAG Oxfordshire and the county s LoTs to refresh our approach to Health & Safety. This project’s funding has enabled us to engage Ellen from Optimus Safety who’s been a great support, making life simpler whilst improving our compliance.
- **Repairing and Tech Rescue** : our repair café team have been continuing apace, fixing another tonne of kit. We also developed our IT repairs, piloting a new Tech Rescue service.
- **Comms and outreach** : thanks to the growing interest in volunteering, our new comms team have stepped up our research for blog posts and quality of social media, so you should find us more interesting to read and more responsive to reach out to!
- **Events** : we got out and about this year with more events from Toy Swapping at the Westgate to pedal-powered smoothie making in Florence Park and Wychwood school.
- **Partnerships** : we joined the WISH partnership of circular economy projects across the county, opening the door to better local collaboration. And we continue to do our best to share our learnings and support anyone looking to set up similar services wherever they are in the world.
SHARE Oxford: Trustee’s Annual Report 2023-4
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## Library of Things
**Visitors and hires:** we are delighted that our three-day opening supported a 31% growth in visitor numbers and 34% increase in the number of things hired. This means we can now offer “half week” hires for more convenience, lower prices and better usage of our stock.
SHARE Oxford: Trustee’s Annual Report 2023-4
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**Range and top hired products:** DIY continues to be popular for us as well as “Library of Things classics” like carpet cleaners or pressure washers. Christine’s done a great job of developing our party range with all sorts of fun things for kids parties or bigger events. This has proved popular as well as a great way to spread the word about what we do.
We were thrilled to receive further CIL funding from Summertown & St Margaret’s Community Forum to replace all our petrol garden equipment with modern battery mowers, strimmers, hedge trimmers and tillers. They are popular, with more people hiring as the word spreads.
|_Rank_|_Product_|_Hires_|
|---|---|---|
|1|Bunting|72|
|2|Pressure washer|68|
|3|Gazebo|62|
|4|Sander|55|
|5|Carpet and upholstery cleaner|50|
|6|Thermal imaging camera|46|
|7|Projector|44|
|8|Projector screen|34|
|9|Drill|34|
|10|Air mattress|33|
|11|Steam Cleaner|32|
|12|Board game|29|
|13|Glasses|24|
|14|Jig saw|22|
|15|Steam Wallpaper Stripper|21|
|16|Pressure patio cleaning head|21|
|17|Projector Stand|20|
|18|Dehumidifer|18|
|19|Vacuum cleaner|17|
|20|Strimmer|17|
SHARE Oxford: Trustee’s Annual Report 2023-4
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**Impact of hiring** : we’ve continued to ask “what would you have done if we weren’t here?” when we meet new customers, capturing 63 replies in the year, and pleased to see nearly 40% of our hires have meant people haven’t needed to buy things. It’s also great to see people being able to enjoy fun stuff they would have gone without, and it’s interesting to see a growing number of responses from people who would have bought second-hand but find it more convenient to hire and give it back when they’re done.
**How people are using the library** : the stories of people using our things continue to bring a smile:
Philippa made good use of our tablecloths to bring some colour to the village hall for a birthday party. Later in the year she also made some excellent mulled wine for our Christmas volunteer get-together using our hotplates and saucepans!
SHARE Oxford: Trustee’s Annual Report 2023-4
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Katherine and her family sent this lovely note after they kitted out for their camping trip
_In January, we booked three nights at a National Trust campsite in the Lake District as we were already itching for warmer days and the chance to be somewhere that looked a bit different to Oxfordshire. In August, as our trip came closer, I realised as recent arrivals to the UK, we didn’t have some of our camping gear and would need to fill the gaps! At first I turned to the Argos website, but immediately felt so defeated at having to buy something new that I knew would mostly sit around our house unused. So I started looking into the SHARE Oxford Library of Things. I honestly felt stunned, but then increasingly excited, at the different types of gear on offer from the LoT. We ended up borrowing a bike rack for the car, a camping stove with two gas canisters, and sleeping pads to round out what we managed to find from somewhere in our packing boxes.The check out and check in process were super simple and the staff couldn’t have been nicer. We had the best weekend exploring the Lake District– all possible thanks to the LoT!_
Ben didn’t pack as much gear but found our rucksack just right for his trip to Italy
SHARE Oxford: Trustee’s Annual Report 2023-4
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As ever there was plenty of apple pressing, with Claire and friends enjoying our smaller 6-litre press and Mat going for the full kit with mill, 12-litre press and pasteuriser to make 100 l of cider.
The smoothie bike also remains popular with Miss Lawn’s primary school class loving learning about sustainable energy and the Love Food Hate Waste team at Barrack’s Lane Garden enjoying sharing the idea with a bigger crowd!
SHARE Oxford: Trustee’s Annual Report 2023-4
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Katie and friends at Makespace in Aristotle Lane put the bread maker to great use by making fresh bread to keep the community cosy in January.
Jamie borrowed our trestle table for a bake-off of a different kind with his cake stall to raise money for his sponsored marathon
As ever, our gazebos and outdoor furniture helped people get outside including Julia’s party for her mum’s birthday and Peet and Aiden enjoying an air show in comfort!
SHARE Oxford: Trustee’s Annual Report 2023-4
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Finally, the thermal imaging cameras remain very popular including Liza checking her house and Esra even managed to find a wayward tortoise under a bush!
SHARE Oxford: Trustee’s Annual Report 2023-4
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## Repair café
The repair café team has continued to see great success, fixing more than 1 tonne of stuff (more than 67% of the items they’ve looked at). Electricals remain a big area with bikes, sewing, darning and sharpening all popular as well as new skills in book, jewellery and small furniture repair.
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Thank you to everyone who let us take a pic of you with your repairs this year - you helped us to spread the word that you’d be amazed how much is fixable (and no matter what you bring in, we’ll never judge you for asking us to try!)
SHARE Oxford: Trustee’s Annual Report 2023-4
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We also love seeing our guests learn and build their confidence to try more repairs themselves. Our volunteers are passionate about sharing their knowledge, so please always ask them questions!
SHARE Oxford: Trustee’s Annual Report 2023-4
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## Tech Rescue
Thanks to a grant from CAG Oxfordshire, we were able to trial a new service for Great Big Green Week 2024: Tech Rescue is all about avoiding e-waste, helping people keep their IT running well, or helping them pass it on to people in need when they’re finished, maybe helping transfer data or ensuring machines are securely wiped.
Across two pilot sessions, we helped five guests, received six device donations for Getting Oxfordshire Online and the volunteer team refurbished 27 laptops for Makespace to distribute to community groups across the county.
On the back of this, we’ve secured funding to set up a
monthly session which is proving popular, with assistance slots selling out every month and, at time of writing in March 2025, sourcing more than 80 devices for Getting Oxfordshire Online.
## Community Sharing
We continue to explore ways to help people pass on their stuff to good causes. As our Library of Things is now well-stocked, we are often approached with people interested to donate kit that we won’t be able to use and we’re very aware of those in our city with more than they want and others who can’t access what they need. We’re still learning how we can help, but we’re making some useful progress:
- **Community Sharing Facebook Group** - this has remained relatively quiet but we have grown to over 1000 members and we have had a few successes helping find homes for unwanted tools or sourcing some floppy disks to rescue a vintage computer! We’ll need to invest more effort to “activate” this group, perhaps with a focus to make a bigger impact, but it’s great to see the community grow and it’s something we’ll keep an eye on.
- **Getting Oxfordshire Online (GOO)** - we’ve had success with this route, as GOO have a clear supply chain for handling devices securely and safely as well as a network of good causes to pass devices to. We’re able to support by promoting them, acting as a collection point and our repair-focused volunteers have been able to help fix devices. It’s been a great lesson in getting supply and demand working.
- **Online sharing platforms** - we are keeping an eye on various exciting online sharing platforms which are
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SHARE Oxford: Trustee’s Annual Report 2023-4
popping up, including ShareBee , A Good Thing and Event Cycle . We’re hoping we can help to connect people with stuff to those who could make good use of it. We’re always grateful to hear about your experiences with this sort of work and how we can develop this.
- **Secondhand sales and giveaways** - where the Library of Things works really well for things you might need for a few days, selling or giving away something secondhand is ideal for things which might be needed for longer. Building on our partnership with GOO, we’ve developed our secondhand sales, starting with IT kit which GOO charity partners can’t use (for example desktop computers, vintage gear and parts). Check out our listings on eBay and Gumtree . Freegle is also proving useful, especially for items which don’t prove popular in our Library of Things or which are getting a bit too tired for hiring to the public.
## Collaborations
You won’t be surprised to hear we’re all about collaborating with others in our community. Here’s some of what we got up to this year:
- **Oxfordshire Library of Things Pilots** - CAG Oxfordshire have continued to support us alongside Bicester Green, Sustainable Wantage and Oxford Wood Recycling as we trial LoTs in our communities. This year we’ve focused on health & safety processes and it’s Visit
- been helpful to learn from the different successes and difficulties each partner has had. ’ .
- our partners libraries and read our resource guide here
- **Waste Innovation Station (WISH)** - this is a new partnership for us this year. Cherwell Collective received £1.5m from the National Lottery Community Fund to expand from their pilot to build a network of organisations working on circular economy infrastructure and behaviour change. For us, this support has focused on our project coordination and impact reporting, helping us gather the most valuable insights on how we’re helping people to live more sustainably. You can read more here .
- **Supporting others starting up** - we’re always pleased to hear from others working in the same space as us, and this year, with apologies to those we didn’t note down in time, we had fascinating (and hopefully helpful!) chats with Letchworth, High Wycombe, South Oxford, Hook Norton, Chipping Norton and Cherwell Collective about our experiences with the Library of Things and Repair Cafés. We were also chuffed to be invited to talk with Speak Up For the Planet (check out the video on our YouTube channel ).
SHARE Oxford: Trustee’s Annual Report 2023-4
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## Spreading the Word
## Digital
We saw a significant step-up in our website traffic this year, driven by the integration of our e-commerce (MyTurn) into the main website shareoxford.org. The year previously our visits had only grown 11%, so we are keen to maintain growth in future years from this new baseline.
Social media and newsletter growth has slowed this year, something the new comms team are working to turn around with more engaging content.
||**July 2023**|**July 2024**|**Increase**|
|---|---|---|---|
|Newsletter subscribers|1686|1700|1%|
|Instagram followers|1359|1502|11%|
|Facebook page likes|2259|2407|7%|
|X followers|743|769|3%|
## Media and Events
We have been pleased by the growing interest in sharing and repairing, and this year we have stepped up our attendance at events, as well continuing to build our website and blog as a hub for information on local sharing and repairing, for example on international repair day :
- October 2023 - international repair day blogs and media coverage
- November 2023 - we supported Westgate’s “Wasteless Wonderland” with a Toy Swap - thank you to all the volunteers who braved the icy wind!
SHARE Oxford: Trustee’s Annual Report 2023-4
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- January 2024 - we helped 150 schoolkids explore fun ways to be more sustainable, blending waste fruit with the bike smoothie blender at Wychwood School when they hosted the Beyond COP21 Symposium
- Feb 2024 - we joined other local groups, charities, businesses and public sector at the County Council’s Circular Economy Workshop to explore ideas for building a circular economy in our county
- March 2024 - the bike smoothie blender was back out for Oxfordshire Reuses composting and recycling event at Flo’s in the Park
- March 2024 - we were one of a number of community groups alongside public sector and university teams at the Local Policy Lab launch sessions
- March 2024 - we were (you guessed it) bike-blending smoothies and also offering sewing repairs at Brookes University Sustainability Expo
- June 2024 - Christine and her family attended with a stand to introduce ourselves at the Abingdon & Witney College Sustainability Event
- June 2024 - Ben shared our story so far with a zoom talk with Speak up for the Planet
- June 2024 - as mentioned above, this was our first Great Big Green Week Tech Rescue
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## Financial Review
## Financial position
See below a summary of our revenue and costs and our end of year bank balances. These figures include the history from our time as a Community Interest Company (CIC). Please see our entry on the Charity Commission website for full accounts of the Charitable Incorporated Organisation (CIO) that we converted to in November 2022.
|(CIO) that we converted to in November 2022.|||||
|---|---|---|---|---|
||**2020-1**|**2021-2**|**2022-3**|**2023-4**|
|Hiring fees & memberships|4,193|7,682|9,697|15,073|
|Donations (repair café)|240|851|921|1,387|
|Donations (other)|1,961|405|97|842|
|Secondhand sales|1,315|916|420|4,379|
|Makespace Cofee sales|||283|651|
|Unrestricted grants + spend of restricted funds (until
2022-3)|12,573|7,826|17,539||
|Restricted grant income (2023-4 on recording on intake;
2023 includes all un-spent previous-year grants)||||23,377|
|Unrestricted grants (2023-4 onwards)||||1,600|
|Interest & gift aid||||831|
|**TOTAL REVENUE**|**20,282**|**17,680**|**28,957**|**48,140**|
||||||
|Consumables & maintenance|507|403|956|1,454|
|Buying Things with donated funds|3,178|691|611|1,610|
|Delivery||22|253|569|
|Rent|5,171|4,884|5,104|5,110|
|Promotion|3,174|38|472|438|
|Admin|1,157|1,422|2,366|3,998|
|Staf|5|13,493|22,437|29,644|
|**TOTAL COST**|**13,192**|**20,953**|**32,199**|**42,823**|
||||||
|**PROFIT / LOSS**|**7,090**|**-3,273**|**-3,242**|**5,317**|
||||||
|**END OF YEAR BANK BALANCE**|**26,229**|**33,774**|**21,531**|**17,389**|
|Restricted funds|3,644|14,685|9,459|3,004|
|Core funds|22,585|19,089|12,072|14,385|
SHARE Oxford: Trustee’s Annual Report 2023-4
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## Reserve funding levels
Our Reserves Policy sets a minimum target for our core funds:
- Our “reserve” level is of 3-months operating cost + a £2k buffer for handling emergencies.
- We also set a “code red” level of 1-months operating cost + £1k shutdown costs, a level at which the board has agreed the charity would immediately be wound up, to avoid harming any creditors.
We completed this year with £14.3k of core funding in our bank, above our reserve level of £11k.
## Principal sources of funding
In the year, as well as our trading income from the Library and donations including at repair cafes, we received the following significant grants and restricted donations:
- **National Lottery Community Fund - Climate Action Fund Round** : the first £9k of a £42k five-year grant to support the WISH project hosted by Cherwell Collective.
- **Oxford City Council** : £2.5k of CIL funding to replace our petrol garden tools with modern battery-electric equivalents.
- **Crowdfunder for opening 3-days** : £1.8k of donations from the community for our Crowdfunder project
We also continued to spend grant funding received in the previous years:
- **National Lottery Community Fund** : the final £3.6k of a total £10k grant for marketing and expansion.
- **Oxford County Council** : £5.5k of a total £9.5k grant for the libraries of things expansion project with CAG Oxfordshire.
## Risk statement
The board reviews our charity risk register every quarter and this has helped prioritise our work in the year, ensuring secure operations and excellence in quality of service and compliance.
We are confident in the future of the charity, with focus on these key risks:
- Financial sustainability: we have robust budgeting and forecasting in place and are focused on growing our trading income and maintaining enough grant income to secure our future.
- Key personnel: as a very small team, we are working to cross-train and work to documented processes to ensure we are not overly reliant on any one person.
SHARE Oxford: Trustee’s Annual Report 2023-4
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## Structure, Governance and Management
SHARE Oxford is a “Foundation” Charitable Incorporated Organisation _,_ governed by a board of Trustees. Our constitution is in the standard “foundation” model , with details on duties and selection of Trustees. Please contact us if you would like to see the constitution or any of our governing policies.
## Reference and Administrative Details
**Charity name** : SHARE Oxford
**Registered charity number** : 1201082
**Charity’s principal address** : Makespace Oxford, 1 Aristotle Lane, Oxford OX2 6TP
: **Names of Trustees who manage the charity**
- Allan Smith (chair)
- Phillipa O’Connor
- Christopher Lewins
- Christopher Morris
**Name of Chief Executive** : Ben Tuppen (Project Coordinator)
## Declarations
The Trustees declare they have approved the Trustee’s report above
Signed on behalf of the charity’s Trustees:
|**Signature**|**Full Name**|**Position (eg chair)**|
|---|---|---|
||Allan Smith|Chair|
||Philippa O’Connor||
||Christopher Lewins||
||Christopher Morris||
**Date 3 April 2025**
SHARE Oxford: Trustee’s Annual Report 2023-4
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Charity Name Charity No (if SHARE Oxford CIO any) 1201082 Annual accounts for the period Period start date **1-Jul-23 To** Period end date **30-Jun-24**
## **Section A Statement of financial activities**
||Charity Name
SHARE Oxford CIO|Charity Name
SHARE Oxford CIO|Charity Name
SHARE Oxford CIO|Charity No (if
any)|1201082||
|---|---|---|---|---|---|---|
||Annual accounts for the period||||||
||Period start date|**1-Jul-23**|**To**|Period end date|**30-Jun-24**||
||**atement of financial activities**||||||
|**Recommended categories by activity**
**Incoming resources (Note 3)**
**Income and endowments from:**|Guidance Notes|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|||||
|Donations and legacies
Charitable activities
Other trading activities
Investments
Separate material item of income
Other|_Grants, repair cafe, other_
S01
_Hiring & selling things_
S02
S03
S04
S05
S06|-
4,313-|-
13,260-|-
--|-
17,573-|-
36,195-|
|||-
20,103-|-
658-|-
--|-
20,761-|-
6,195-|
||||-
--|-
--|-
--|-
--|
|||-
325-|-
23-|-
--|-
348-|-
--|
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
|**_Total_**
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
Charitable activities
Separate material item of expense
Other
**_Total_**
**Net income/(expenditure) before inv**
**(losses)**
Net gains/(losses) on investments
**Net income/(expenditure)**
**Extraordinary items**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for th
Other gains/(losses)
**_Net movement in funds_**
**_Reconciliation of funds:_**
Total funds brought forward
**_Total funds carried forward_**|S07
S08
S09
S10
S11
S12
**estment gains/**
S13
S14
S15
S16
S17
e charity’s own use
S18
S19
S20
S21
S22|-
24,741-|-
13,941-|-
--|-
38,682-|-
42,390-|
||||||||
|||-
--|-
--|-
--|-
--|-
--|
|||-
22,428-|-
20,396-|-
--|-
42,824-|-
20,859-|
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
|||-
22,428-|-
20,396-|-
--|-
42,824-|-
20,859-|
||||||||
|||-
2,313-|-
6,455-|-
--|-
4,142-|-
21,531-|
|||-
--|-
--|-
--|-
--|-
--|
|||-
2,313-|-
6,455-|-
--|-
4,142-|-
21,531-|
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
||||||||
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
|||-
2,313-|-
6,455-|-
--|-
4,142-|-
21,531-|
||||||||
|||-
12,072-|-
9,459-|-
--|-
21,531-|-
--|
|||-
14,385-|-
3,004-|-
--|-
17,389-|-
21,531-|
## **Section B Balance sheet**
##
|nce Notes|nce Notes||||||
|---|---|---|---|---|---|---|
|Guida
**Fixed assets**||**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|||||
|**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**|B01
B02
B03
B04|-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
|**_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 more**
**than 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|B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|-
--|-
--|-
--|-
--|-
--|
||||||||
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
3,000-|-
--|-
3,000-|-
--|
|||-
--|-
--|-
--|-
--|-
--|
|||-
16,403-|-
4-|-
--|-
16,407-|-
23,121-|
|||-
16,403-|-
3,004-|-
--|-
19,407-|-
23,121-|
||||||||
|||-
2,018-|-
--|-
--|-
2,018-|-
1,590-|
||||||||
|||-
14,385-|-
3,004-|-
--|-
17,389-|-
21,531-|
||||||||
|||-
14,385-|-
3,004-|**-**
**--**|-
17,389-|-
21,531-|
||||||||
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
||||||||
|||-
14,385-|-
3,004-|-
--|-
17,389-|-
21,531-|
||||||||
|||-
--|||-
--
-
3,004-
-
14,385-
-
--|-
--|
||||-
3,004-|||-
12,072-|
|||-
14,385-||||-
9,459-|
||||||||
|||-
14,385-|-
3,004-|-
--|-
17,389-|-
21,531-|
||||||||
|||Signature||Print Name||Date of
approval
dd/mm/yyyy|
|||||Allan Smith||6 Jan 25|
||||||||
## **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 preparing their • and with* ✔ accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS • and with* ✔ 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS Yes 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 _**Not applicable**_ conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going _**Not applicable**_
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.
_**Not applicable**_
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
**----- Start of picture text -----**
Yes* ✔
* -Tick as appropriate
No*
**----- End of picture text -----**
## _**Please disclose:**_
_**(i) the nature of the change in accounting policy;**_
_**In the previous year's accounts we were showing restricted income as deferred income to meet clauses about not recording until the work has been done. In this current set of accounts we have shown the restricted income (both previous and current year), and reinterpreted the guidance as to only show restricted funds as "becoming unrestricted" when the work is done.**_
_**(ii) the reasons why applying the new accounting policy We believe this is a better interpretation of the guidance on provides more reliable and more relevant information; and reflecting restricted income. (iii) the amount of the adjustment for each line affected in the The effect is that prior year income on these accounts current period, each prior period presented and the aggregate is showing as £9459 higher, and prior year deferred amount of the adjustment relating to periods before those income £9459 lower. presented, 3.44 FRS 102 SORP.**_
## **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:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of any changes;_**|**_Not applicable_**|
|**_(ii) the effect of the change on income and expense or assets_**
**_and liabilities for the current period; and_**|**_Not applicable_**|
|**_(iii) where practicable, the effect of the change in one or more_**|**_Not applicable_**|
|**_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* ✔ * -Tick as appropriate No*
## _**Please disclose:**_
|**_(i) the nature of the prior period error;_**|**_Not applicable_**|
|---|---|
|**_(ii) for each prior period presented in the accounts, the amount_**||
|**_of the correction for each account line item affected; and_**||
||**_Not applicable_**|
|**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|**_Not applicable_**|
|---|---|
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Last year, in order to comply with the guidance on reporting restricted income when the Please provide a description of work was done, we treated restricted fund balances as deferred income and reported them the nature of each change in on our liabilities line. This year we have instead shown these as restricted funding accounting policy balances, which we understand to be a better interpretation of the guidance.**
## _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_
|**Fund balances as previously**
**stated**
**_Adjustments:_**
**Fund balance as restated**|**Start of period**
**End of**
**period**
**£**
**£**
**_0_**
**_12072_**
**_Restricted funds treated as a liability on our previous_**
**_accounts hence not showing on fund balances_**
**_0_**
**_9459_**
**_Restricted funds now shown as a balance_**
**_21531_**|
|---|---|
## _**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**|**_32931_**||
|**_Adjustments:_**|**_9459_**|**_As above, restricted funds reported as restricted income_**
**_rather than offset with liability_**|
|**Previous period net income/(expenditure) as**
**restated**|**_42390_**||
**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._|||||
|**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
**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).
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.
**Contractual income and**
**performance related grants**
This is only included in the SoFA once the charity has provided the related goods or services or
met the performance related conditions.
**Donated goods**
Donated goods are measured at fair value (the amount for which the asset could be exchanged)
unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair
value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting
period in which the stocks are distributed, they are recognised as an expense at the carrying
amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the expected
proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading
activities' with the corresponding stock recognised in the balance sheet. On its sale the value of
stock is charged against 'Income from other trading activities' and the proceeds from sale are also
recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of the gift to
the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income with an
equivalent amount recognised as an expense under the appropriate heading in the SOFA.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.
|||||
|||✔|||
||
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||||
|**Income from interest**
This is included in the accounts when receipt is probable and the amount receivable can be|||||
|**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.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition criteria are
met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.
**Investment gains and losses** This includes any realised or unrealised gains or losses on the sale of investments and any gain
or loss resulting from revaluing investments to market value at the end of the year.
**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.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support. Governance
costs comprise all costs involving public accountability of the charity and its compliance with
regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a
basis consistent with the use of resources, eg allocating property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of service or
output to be provided, such grants are only recognised in the SoFA once the recipient of the grant
has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to realistically
avoid the commitment, a liability for the full funding obligation must be recognised.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently measured at the
best estimate of the amount required to settle the obligation at the reporting date
**Basic financial instruments**
The charity 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.
**2.4 ASSETS**
**Tangible fixed assets for**
**use by charity**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
**Intangible fixed assets**
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.
**Heritage assets**
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.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are valued at
initially at cost and subsequently at fair value (their market value) at the year end. The same
|
|||✔|||
|---|---|---|---|---|---|---|
||||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||||
|||£2k|||||
||||||||
|||||✔|||
||||Yes
No
N/a||||
||||||✔||
||||Yes
No
N/a||||
|||||||✔|
||||Yes
No
N/a||||
||||||✔||
||||Yes
No
N/a||||
|||||||✔|
||||Yes
No
N/a||||
|t
t
t i
li d t
li t d i
t
t
l
f i
l
t b
d
li bl i
hi h|||||||
||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||Yes||No||N/a||
||date of less than 1 year are treated as current asset investments||||||✔||
|**Stocks and work in progress**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable
value.||Yes
✔||No||N/a||
||Goods or services provided as part of a charitable activity are measured at net realisable value based on||Yes||No||N/a||
||the service potential provided by items of stock.||✔||||||
||||Yes||No||N/a||
||Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.||✔||||||
|**Debtors**|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.||Yes
✔||No||N/a||
||The charity has has investments which it holds for resale or pending their sale and cash and cash||Yes||No||N/a||
|**Current asset investments**|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.||||||✔||
||||Yes||No||N/a||
||They are valued at fair value except where they qualify as basic financial instruments.||||||✔||
||||||||||
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**Section C Notes to the accounts (cont)**
|**Section C**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|
|---|---|---|---|---|---|---|
|**Note 3**
**Donations and**
**legacies:**|**Analysis of income**
**Analysis**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**||||||
||
Donations and gifts|-
2,229-|-
658-|-
--|-
2,887-|-
14,570-|
||Gift Aid|-
484-|-
--|-
--|-
484-|-
--|
||Legacies|-
--|-
--|-
--|-
--|-
--|
||General grants provided by government/other
charities|-
1,600-|-
13,260-|-
--|-
14,860-|-
21,625-|
||Membership subscriptions and sponsorships which
are in substance donations|
-
--|-
--|-
--|-
--||
||Donated goods, facilities and services|-
--|-
--|-
--|-
--|-
--|
||Other|-
--|-
--|-
--|-
--||
||**Total**|-
4,313-|-
13,918-|-
--|-
18,231-|-
36,195-|
||||||||
|**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Other:**
**TOTAL INCOM**
**Other informatio**|Hiring and library memberships|-
15,073-|-
--|-
--|-
15,073-|-
5,583-|
||Selling things from library stock + coffee|-
5,030-|-
--|-
--|-
5,030-|-
612-|
|||-
--|-
--|-
--|-
--|-
--|
||Other|-
--|-
--|-
--|-
--|-
--|
||**Total**|-
20,103-|-
--|-
--|-
20,103-|-
6,195-|
||||||||
||||-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|
||**Total**|-
--|-
--|-
--|-
--|-
--|
||||||||
||Interest income|-
325-|-
23-|-
--|-
348-|-
--|
||Dividend income|-
--|-
--|-
--|-
--|-
--|
||Rental and leasing income|-
--|-
--|-
--|-
--|-
--|
||Other|-
--|-
--|-
--|-
--|-
--|
||**Total**|-
325-|-
23-|-
--|-
348-|-
--|
||||||||
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
|||-
--|-
--|-
--|-
--|-
--|
||**Total**|-
--|-
--|-
--|-
--|-
--|
||||||||
||Conversion of endowment funds into income|-
--|-
--|-
--|-
--|-
--|
||Gain on disposal of a tangible fixed asset held for
charity's own use|-
--|-
--|-
--|-
--|-
--|
||Gain on disposal of a programme related
investment|-
--|-
--|-
--|-
--|-
--|
||Royalties from the exploitation of intellectual
property rights|-
--|-
--|-
--|-
--|-
--|
||Other|-
--|-
--|-
--|-
--|-
--|
||**Total**
**E**
**n:**|-
--|-
--|-
--|-
--|-
--|
||||||||
|||-
24,741-|-
13,941-|-
--|-
38,682-|-
42,390-|
||||||||
|**All income in the**
**provide descript**|**prior year was unrestricted except for: (please**
**ion and amounts)**|£18028 of lottery and government grants|||||
|**Where any endo**
**period, please gi**|**wment fund is converted into income in the reporting**
**ve the reason for the conversion.**||||||
|||n/a|||||
**Where any endowment fund is converted into income in the prior 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)**
n/a n/a
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**CIL tools**
**Other**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|
|---|---|---|---|
||CIL funding to purchase sustainable garden equipment and carpet cleaner||-
2,500-|
|||||
|||||
||||-
--|
|**CIL Thermal Imaging**
**Oxford Build Back Better**
**CAG Pilot**
**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._**|**Total**
**Description**||-
2,500-|
||||**Last year**
**£**|
||CIL funding to purchase & set up thermal imaging cameras||-
528-|
||City Council funding to help the sector recover post covid||-
3,367-|
||County Council funding to support launch of new libraries of things||-
8,297-|
||||-
--|
||**Total** -
12,192-
**This year**
**Last year**||-
12,192-|
||n/a|n/a||
||**This year**
**Last year**|||
||n/a|n/a||
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Seconded staff**
**Use of property**
**Other**||**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-
--|-
--|
|||-
--|-
--|
|||-
--|-
--|
||**This year**|-
--|-
--|
|||||
|||**Last year**||
|**Please provide details of the accounting**
**policy for the recognition and valuation of**
**donated goods, facilities and services.**|See N2.2|See N2.2||
|**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.**||||
||
n/a|n/a||
|||||
||
Volunteer hours are noted in our annual report.|Volunteer hours are noted in our annual report.||
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|---|---|---|---|---|---|---|
|**Note 6 Analysis of expenditure**
**This year**
**Last year**
**Analysis**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Expenditure on raising funds:**
**£**
**£**|||||||||
|Incurred seeking donations|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Incurred seeking legacies|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Incurred seeking grants|-
--|-
--|-
--|-
--||||-
--|
|Operating membership schemes and social
lotteries|
-
--|-
--|-
--|-
--||||-
--|
|Staging fundraising events|-
--|-
--|-
--|-
--||||-
--|
|Fudraising agents|-
--|-
--|-
--|-
--||||-
--|
|Operating charity shops|-
--|-
--|-
--|-
--||||-
--|
|Operating a trading company undertaking
non-charitable trading activity|-
--|-
--|-
--|-
--||||-
--|
|Advertising, marketing, direct mail and
publicity|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Start up costs incurred in generating new
source of future income|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Database development costs|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Other trading activities|-
--|-
--|-
--|-
--||||-
--|
|Investment management costs:|-
--|-
--|-
--|-
--||||-
--|
|Portfolio management costs|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Cost of obtaining investment advice|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Investment administration costs|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Intellectual property licencing costs|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Rent collection, property repairs and
maintenance charges|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total expenditure on raising funds**
**Expenditure on charitable activities:**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||||||||||
|Consumables|-
476-|-
--|-
--|-
476-|-
61-|-
--|-
--|-
61-|
|Buying Things for the library (Materials)|-
332-|-
1,278-|-
--|-
1,610-|-
611-|-
--|-
--|-
611-|
|Maintenance|-
551-|-
--|-
--|-
551-|-
232-|-
--|-
--|-
232-|
|Delivery|-
569-|-
--|-
--|-
569-|-
115-|-
--|-
--|-
115-|
|Coffee project costs|-
427-|-
--|-
--|-
427-|-
195-|-
--|-
--|-
195-|
|Rent|-
5,110-|-
2,000-|-
--|-
7,110-|-
2,354-|-
1,000-|-
--|-
3,354-|
|Office and digital|-
1,911-|-
--|-
--|-
1,911-|-
648-|-
--|-
--|-
648-|
|Accommodation & meals|-
708-|-
--|-
--|-
708-|-
548-|-
--|-
--|-
548-|
|Advertising and promotion|-
--|-
438-|-
--|-
438-|-
--|-
452-|-
--|-
452-|
|Legal & professional fees|-
--|-
1,379-|-|-
1,379-|-
--|-
--|-
--|-
--|
|Staff costs|-
14,344-|-
15,301-|-
--|-
29,645-|-
5,539-|-
9,103-|-
--|-
14,642-|
|**Total expenditure on charitable**
**activities**
**Separate material item of expense**|-
24,428-|-
20,396-|-
--|-
44,824-|-
10,303-|-
10,555-|-
--|-
20,858-|
||||||||||
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total**
**Other**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||||||||||
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|---|---|---|---|---|---|---|---|---|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total other expenditure**
**TOTAL EXPENDITURE**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
24,428-|-
20,396-|-
--|-
44,824-|-
10,303-|-
10,555-|-
--|-
20,858-|
## **Other information:**
## **Analysis of expenditure on charitable activities**
||
**This year**|
**This year**|
**This year**|
**This year**|**Last year**|**Last year**|**Last year**|**Last year**|
|---|---|---|---|---|---|---|---|---|
|**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**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
**Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**|**Description**|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|
|---|---|---|---|---|
|||-
--|-
--||
||||||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
||||||
|||-
--|-
--||
|**Total extrordinary items**||-
--|-
--||
||||||
**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**|**Amount received**||**Amount paid out**|**Amount paid out**|**Amount paid out**||**Balance held at**|**Balance held at**|**period end**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related party**|||||||||||||
||**(Yes or No)**||**This year**||**Last year**||**This year**||**Last year**||**This year**||**Last year**|
||||**£**||**£**||**£**||**£**||**£**||**£**|
|||-|--|-|--|-|--|-|--|-|--|-|--|
|||-|--|-|--|-|--|-|--|-|--|-|--|
|||-|--|-|--|-|--|-|--|-|--|-|--|
|||-|--|-|--|-|--|-|--|-|--|-|--|
|||-|--|-|--|-|--|-|--|-|--|-|--|
||**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 at**|**Balance held at**|**period end**|
|---|---|---|---|---|---|
||||**This year**||**Last year**|
||||**£**||**£**|
|||-|--|-|--|
|||-|--|-|--|
|||-|--|-|--|
|||-|--|-|--|
|||-|--|-|--|
||**Total**|-|--|-|--|
## **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**|||||||
|**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._**
**Support costs are included on N6 as not broken down by activity.**|||||||
||||**Support costs are included on N6 as not broken down by activity.**||||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
**Support costs are included on N6 as not broken down by activity.**
**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).**_
|**_Please provide details of the amount paid for any statutory external scrutiny of accounts_**
**_and other services provided by your independent examiner. If nothing was paid please_**
**_enter '0' in the appropriate box(es)._**|||
|---|---|---|
|**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**
**independent examiner**|**This year**
**£**|**Last year**
**£**|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
**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**
|**11.1 Staff Costs**|||||
|---|---|---|---|---|
|||**This year**||**Last year**|
|||**£**||**£**|
|**Salaries and wages**|-|10,977-|-|5,530-|
|**Social security costs**|-|--|-|--|
|**Pension costs (defined contribution scheme)**|-|309-|-|103-|
|**Subcontractor costs**|-|17,961-|-|9,010-|
|**Other employee benefits - training**|-|397-|-|--|
|**Total staff costs**|-|29,644-|-|14,643-|
|**This year:**|||||
|**Please provide details of expenditure on staff working for the charity**|£17961 to Ben Tuppen as Project Coordinator on||||
|**whose contracts are with and are paid by a related party**|self-employed contract||||
|**Last year:**|||||
|**Please provide details of expenditure on staff working for the charity**|£9010|to Ben Tuppen as Project Coordinator on self-|||
|**whose contracts are with and are paid by a related party**||employed contract|||
_**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.**_
|**_provided._**|**_provided._**|||||
|---|---|---|---|---|---|
|**No employees received employee benefits (excluding employer pension**|||**TRUE**|||
|**costs) for the reporting period of more than £60,000**||||||
|**Band**|||**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**||-|--|-|--|
|||||||
|||||||
||||**This year**||**Last year**|
||||**£**||**£**|
|**Please provide the total amount paid to key management personnel**||£17923 paid to project||£9010 paid to project||
|**(includes trustees and senior management) for their services to the**||coordinator||coordinator||
|**charity. For specific amounts paid to trustees, see Note 28.**||||||
|||||||
|**11.2 Average head count in the year**|||**This year**
**Number**||**Last year**
**Number**|
|**The parts of the charity in which the**|**Fundraising**|-|--|-|--|
|**employees work**|**Charitable Activities**|-|1-|-|1-|
||**Governance**|-|--|-|--|
||**Other**|-|--|-|--|
||**Total**|-|1-|-|1-|
|**11.2 Average head count in the year**|||**This year**
**Number**|||**Last year**
**Number**||||
|---|---|---|---|---|---|---|---|---|---|
|**The parts of the charity in which the**|**Fundraising**|-||--|-||--|||
|**employees work**|**Charitable Activities**|-||1-|-|||1-||
||**Governance**|-||--|-||--|||
||**Other**|-||--|-||--|||
||**Total**|-||1-|-|||1-||
|**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**|||||||||
|||None||||||||
||**Last year**|||||||||
|||||||||||
|**Please state the legal authority or reason for**||||||||||
|**making the payment**|**This year**|||||||||
|||N/A||||||||
||**Last year**|||||||||
|||||||||||
||||**This year**|||**Last year**||||
**£ £ Please state the amount of the payment (or value of any waiver of a right** - - **to an asset)**
## **11.4 Redundancy payments**
_**Please complete if any redundancy or termination payment is made in the period.**_
|**Total amount of payment**
**The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or termination**
**payments**|**This year**|**Last year**|
|---|---|---|
||**£**
-
--|**£**
-
--|
||||
||||
||||
||**This year**|**Last year**|
||**£**
-
--|**£**
-
--|
||||
||||
**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.**_
||**This year**|**Last year**|**Last year**|
|---|---|---|---|
||**£**||**£**|
|**Amount of contributions recognised in the SOFA as an expense**|-
309-|-|103-|
|||||
|**Please explain the basis for allocating the liability and expense of**|**Pension for our Library**|**Pension for**|**our Library**|
|**defined contribution pension scheme between activities and between**|**Manager covered through**|**Manager covered through**||
|**restricted and unrestricted funds.**|**core funds**|**core 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**||**N/A**|
|---|---|---|
|**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**||**n/a**|
|**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**|||
**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**|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||**£**|||**£**|||
|Activity or project|1|-|--||-|--||-|--||-||--||
|Activity or project|2|-|--||-|--||-|--||-||--||
|Activity or project|3|-|--||-|--||-|--||-||--||
|Activity or project|4|-|--||-|--||-|--||-||--||
||**_Total_**|**-**|**--**||**-**|**--**||**-**|**--**||**-**||**--**||
## _**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**||||||
|---|---|---|---|---|---|
|||||**_Please provide_**||
|||||**_details of charity's_**||
|**_My charity has made grants to particular institutions that are material in the context of_**|||**_Yes_**|**_URL._**||
|**_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._**||||||
||||**_No_**|**_Provide details_**
**_below_**||
|||||||
|**Names of institution**|**Purpose**||||**Total amount of**
**grants paid £**|
|||||-|--|
|||||-|--|
|||||-|--|
|||||-|--|
|||||-|--|
|||||-|--|
|||||-|--|
|||||-|--|
|||||-|--|
|||||-|--|
|**_Total grants to institutions in reporting period_**||||**-**|**--**|
|**_Other unanalysed grants_**||||-|--|
|**_TOTAL GRANTS PAID_**||||-|--|
## **Last year:**
|**Last year:**|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|**13.3 Analysis of grants paid (included**|**in cost of charitable activities)**||||||||||
|**Analysis**||**Grants to institutions**|||**Grants to individuals**||**Support costs**||**Total**||
||||||||**£**||**£**||
|Activity or project 1||-|--|-|--|-|--|**-**||**--**|
|Activity or project 2||-|--|-|--|-|--|**-**||**--**|
|Activity or project 3||-|--|-|--|-|--|**-**||**--**|
|Activity or project 4||-|--|-|--|-|--|**-**||**--**|
|**_Total_**||**-**|**--**|**-**|**--**|**-**|**--**|**-**||**--**|
_**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**|**13.4 Grants made to institutions**||||
|---|---|---|---|---|
|**_My charity has made grants to particular institutions that are material in the context of_**
**_its grantmaking. Details of the institution supported, purpose of the grant and total paid_**
**_to each institution is available on the charity's web site._**||
**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**||
|||**_No_**|**_Provide details_**
**_below_**||
||||||
|**Names of institution**|**Purpose**||**Total amount of**
**grants paid £**||
||||-
--||
||||-
--||
||||-
--||
||||-
--||
||||-
--||
||||-
--||
||||-
--||
||||-
--||
||||-
--||
||||-
--||
|**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_TOTAL GRANTS PAID_**|||**-**
**--**||
||||-
--||
||||-
--||
**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**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|**Fixtures, fittings and**
**equipment**
**£**|**Total**
**£**|
|At the beginning of the year
Additions
Revaluations
Disposals
Transfers *|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
|At end of the year
**14.2 Depreciation and impairments**
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
**14.3 Net book value**
Net book value at the beginning of the year
Net book value at the end of the year
**14.4 Impairment**
**_This year: Please provide a description of the event_**
**_recognition or reversal of an impairment loss._**
**_Last year: Please provide a description of the event_**
**_recognition or reversal of an impairment loss._**
**14.5 Revaluation**
**_If an accounting policy of revaluation is adopted, ple_**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied and significant assumptions_**|-
--|-
--|-
--|-
--|-
--|
|||||||
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|||||||
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||**_s and circumstances that led to the_**
**_s and circumstances that led to the_**
**_ase provide:_**|||||
|||||||
|||||||
|||||||
|||||**This year**
**Last year**||
|||||||
|||||||
|||||||
_**the carrying amount that would have been recognised had the assets been carried under**_ - - _**the cost model.**_
## **14.6 Other disclosures**
|**14.6 Other disclosures**|||
|---|---|---|
|**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed_**
**_assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets._**
**_(iii) Details of the existence and carrying amounts of property, plant and equipment to_**
**_which the charity has restricted title or that are pledged as security for liabilities._**|**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._
**Section C Notes to the accounts (cont)**
## **Note 15 Intangible assets**
_**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|**15.1 Cost or valuation**||||||
|---|---|---|---|---|---|
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
|At end of the year
**15.2 Amortisation and impairments**
****Basis**
**** Rate**
At beginning of the year
Disposals
Amortisation
Impairment
Transfers*
At end of year
**15.3 Net book value**
Net book value at the beginning of
the year
Net book value at the end of the
year|-
--|-
--|-
--|-
--||
||
SL or RB
SL or RB
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance ("RB")
|||||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||-
--|-
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--||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
|||||||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||**_licy for intangible fixed assets including:_**
**_n rates_**
**_capital_**
**_events and circumstances that_**
**_f an impairment loss._**|||||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
## **15.5 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.**_
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
|**_Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**15.6 Revaluation**
**_If an accounting policy of revaluation is adopted, please provide:_**|||
|---|---|---|
|**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_the carrying amount that would have been recognised had the_**
**_assets been carried under the cost model._**
**15.7 Other disclosures**
**_(i) If your intangible asset was acquired by way of grant, provide_**
**_value on initial recognition and carrying amount of the asset._**
**_(ii) Details of the carrying amounts of any intangible assets to_**
**_which the charity has restricted title or that are pledged as_**
**_security for liabilities._**
**_(iii) Please provide the amount of contractual commitments for_**
**_the acquisition of intangible assets._**
**_(iv) State the amount of research and development expenditure_**
**_recognised as expenditure in the year._**
**_(v) Please detail the headings in the SOFA in which a charge for_**
**_amortisation of intangible assets is included._**
**_(vi) For any material intangible assets, please provide a_**
**_description, its carrying amount and any remaining amortisation_**
**_period._**|**This year**|**Last year**|
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
**Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets**
_**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
**(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.**
**This year Last year**
## **16.2 Cost or valuation**
||**_s heritage assets_**
**olding heritage assets**|**_s heritage assets_**
**olding heritage assets**|**_s heritage assets_**
**olding heritage assets**||||
|---|---|---|---|---|---|---|
||**This year**|||**Last year**|||
||||||||
||||||||
||||||||
||**Heritage asset 1 **
**£**|**Heritage asset 2 **
**£**|**Heritage asset 3 **
**£**|**Heritage asset 4**
**£**|**Total**
**£**||
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *|-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
|At end of the year
**16.3 Depreciation and impairments**
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
**16.4 Net book value**
Net book value at the beginning of the year
Net book value at the end of the year
**16.5 Impairment**
**This year**|-
--|-
--|-
--|-
--|-
--||
||||||||
|||||||Straight Line
("SL") or
Reducing
Balance
("RB")|
||||||||
||||||||
||-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
||||||||
||-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
||||||||
_**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**
|**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_**|||
|**_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**
|||**At valuation**|**At cost Group B**|**At cost Group B**||**Total**||
|---|---|---|---|---|---|---|---|
|||**Group A**||||||
|||**£**||**£**||**£**||
|Carrying amount at the beginning of the|-|--|-|--|-||--|
|period||||||||
|Additions|-|--|-|--|-||--|
|Disposals|-|--|-|--|-||--|
|Depreciation/impairment|-|--|-|--|-||--|
|Revaluation|-|--|-|--|-||--|
|Carrying amount at the end of period|-|--|-|--|-||--|
||||**At valuation**|**At cost Group B**|**At cost Group B**||**Total**||
|---|---|---|---|---|---|---|---|---|
||||**Group A**||||||
||||**£**||**£**||**£**||
|Carrying amount at the beginning of the||-|--|-|--|-||--|
|period|||||||||
|Additions||-|--|-|--|-||--|
|Disposals||-|--|-|--|-||--|
|Depreciation/impairment||-|--|-|--|-||--|
|Revaluation||-|--|-|--|-||--|
|Carrying amount at the end of period||-|--|-|--|-||--|
|**16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**|||||||||
||**This year**||||**Last year**||||
|**(i) Explain the reason why heritage**|||||||||
|**assets have not been recognised on the**|||||||||
|**balance sheet.**|||||||||
|**(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.**|||||||||
||||||||||
**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**|||||||
||-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
||-
--||||||
||-
--||||||
||||||||
||-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
||**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**||
||||||||
||||||||
||-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
||**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**||
||||||||
||||||||
||-
--|-
--|-
--|-
--|-
--||
||-
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--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
||-
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--|-
--|-
--|-
--||
||**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**||
||||||||
**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)**
||**Cash & cash**
**equivalents**|**Cash & cash**
**equivalents**||**Listed**
**investments**||**Investment**
**properties**||**Social**
**investments**||**Other**||**Total**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|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|-|--|-|--|-|--|-|--|-|--|-|--|
|***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**||||||||
|||**Fair value at year end**|||**Cost less impairment**|||
|||**£**|||**£**|||
|**Cash or cash equivalents**|-||--|-||--||
|**Listed investments**|-||--|-||--||
|**Investment properties**|-||--|-||--||
|**Social investments**|-||--|-||--||
|**Other investments**|-||--|-||--||
|**Total**|-||--|-||--||
|**Grand total (Fair value at year end+Cost less impairment)**|-|||||--||
|**Last year:**||||||||
|**Analysis of investments**||||||||
|||**Fair value at year end**|||**Cost less impairment**|||
|||**£**|||**£**|||
|**Cash or cash equivalents**|-||--|-||--||
|**Listed investments**|-||--|-||--||
|**Investment properties**|-||--|-||--||
|**Social investments**|-||--|-||--||
|**Other investments**|-||--|-||--||
|**Total**|-||--|-||--||
|**Grand total (Fair value at year end+Cost less impairment)**|-|||||--||
## **17.3 If your charity holds investment properties, please complete the following note:**
**Last year**
**This year**
**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
||**n determining**
**vant**
**realise**
**disposal**
**se,**
**for repairs,**
**investments, if applicable, agreeing with the balance sheet.**|**n determining**
**vant**
**realise**
**disposal**
**se,**
**for repairs,**
**investments, if applicable, agreeing with the balance sheet.**|**n determining**
**vant**
**realise**
**disposal**
**se,**
**for repairs,**
**investments, if applicable, agreeing with the balance sheet.**|**n determining**
**vant**
**realise**
**disposal**
**se,**
**for repairs,**
**investments, if applicable, agreeing with the balance sheet.**|**n determining**
**vant**
**realise**
**disposal**
**se,**
**for repairs,**
**investments, if applicable, agreeing with the balance sheet.**|**n determining**
**vant**
**realise**
**disposal**
**se,**
**for repairs,**
**investments, if applicable, agreeing with the balance sheet.**|
|---|---|---|---|---|---|---|
|**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**||**This year**|**Las**|**t year**|||
|||**£**||**£**|||
|||-
--|-|--|||
|||-
--|-|--|||
|||-
--|-|--|||
|||-
--|-|--|||
|||-
--|-|--|||
|**Total**
**17.5 Guarantees**
**Please provide details and amount of any guarantee m**
**behalf of a third party**
**Name of the entity or entities benefitting from those gu**
**Please explain how the guarantee furthers the charity's**
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple loans_**
**_made may be disclosed in aggregate provided that such_**
**_aggregation does not obsure significant information_).**
**Amount of concessionary loans received****_(Multiple loans_**
**_received may be disclosed in aggregate provided that such_**
**_aggregation does not obsure significant information)._**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have been**
**committed but not taken up at the reporting date**
**Amounts payable within 1 year**|**ade to or on**
**arantees**
**aims**|-
--|-|--|||
||||||||
|||**This year**||**Last year**|||
||||||||
||||||||
||||||||
|||||**This year £**
**Last year £**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|||
|||**_Description_**||**This year £**|**Last year £**||
|||||-
--|-
--||
|||||-
--|-
--||
|||||-
--|-
--||
|||||-
--|-
--||
||**_Total_**|||-
--|-
--||
|||||**This year £**
**Last year £**
-
--
-
--
-
--
-
--
-
--
-
--|||
|||**_Description_**||**This year £**|**Last year £**||
|||||-
--|-
--||
|||||-
--|-
--||
|||||-
--|-
--||
||**_Total_**|||-
--|-
--||
||||||||
|||**This year**||**Last year**|||
||||||||
||||||||
||||||||
|**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
**17.7 Additional information**
**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.**|||
|---|---|---|
||||
||||
||**This year**|**Last year**|
||||
||||
||||
**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.**
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|
|||||||
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|
|||||||
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|
|**Total this year**
**_Total previous year_**|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
|||||||
|||**This year**||**Last year**||
|||**£**||**£**||
**18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
**Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|**Note 19 Debtors and prepayments**
**_Please complete this note if the charity has any debtors or_**
**_prepayments._**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
Cherwell
Collective
grant
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
||-
3,000.0-|-
--|
||-
--|-
--|
||-
--|-
--|
|**Total**|-
3,000.0-|-
--|
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**|||
|---|---|---|
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
**Section C Notes to the accounts (cont)**
**Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**20.1 Analysis of creditors**||||||||||
|---|---|---|---|---|---|---|---|---|---|
||||**Amounts falling**||**due within**|**Amounts falling due after more**||||
||||**one year**||||**than one**||**year**|
||||**This year**||**Last year**||**This year**||**Last year**|
||||**£**||**£**||**£**||**£**|
|**Accruals for grants payable**||-|--|-|--|-|--|-|--|
|**Bank loans and overdrafts**||-|--|-|--|-|--|-|--|
|**Trade creditors**||-|1,733-|-|1,330-|-|--|-|--|
|**Pension creditor**||-|285-|-|260-|-|--|-|--|
|**Payments received on account for contracts or**||||||||||
|**performance-related grants**||-|--|-|--|-|--|-|--|
|**Accruals and deferred income**||-|--|-|--|-|--|-|--|
|**Taxation and social security**||-|--|-|--|-|--|-|--|
|**Other creditors**||-|--|-|--|-|--|-|--|
||**Total**|-|2,018-|-|1,590-|-|--|-|--|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income.**_
|||**This year**||**Last year**|**Last year**|**Last year**|
|---|---|---|---|---|---|---|
|**_Please explain the reasons why income is deferred._**|**_n/a_**||**_n/a_**||||
||||||||
|**_Movement in deferred income account_**||||**This year**||**Last year**|
|||||**£**||**£**|
|**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**|||-|--|-|--|
**Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Movements in recognised provisions and funding commitment during the period**
|
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current perio**
**Unused amounts reversed during the period**|
**d**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|||-
--|-
--|
|||-
--|-
--|
|||-
--|-
--|
|||-
--|-
--|
|
**Balance at the end of the reporting 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.**|**This year**|-
--|-
--|
|||**Last year**||
|||||
|||||
|||||
||**This year**|**Last year**||
|||||
|||||
|||||
**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.**
**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.**|**This year**|**Last year**|
|---|---|---|
||**_Nothing significant_**|**_Nothing significant_**|
||||
||**_n/a_**|**_n/a_**|
**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**|**Estimate of financial effect**|
|**describe any security provided in connection to the**||
|**liability.**||
|||
|||
|||
|||
|**Last year**||
|**Description of item including its legal nature. Please**|**Estimate of financial effect**|
|**describe any security provided in connection to the**||
|**liability.**||
|||
|||
|||
|||
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
|**This year**||||
|---|---|---|---|
|**Description of item**||**Estimate of financial effect**||
|||||
|||||
|||||
|||||
|**Last year**||||
|**Description of item**||**Estimate of financial effect**||
|||||
|||||
|||||
|||||
|**23.4 Other disclosures for contingent assets and/or liabilities**||||
|**Please provide the following information where practicable:**||||
|||**This year**|**Last year**|
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement**
**Where it is not practical to make one or more of these disclosures, please state this fact**
**Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**|**This year**
**£**|**Last year**
**£**|
||-
--|-
--|
||-
--|-
--|
||-
16,407-|-
23,121-|
||-
--|-
--|
|**Total**|-
16,407-|-
23,121-|
**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.**|**This year**
**Last year**|**This year**
**Last year**|
|---|---|---|
||
n/a|n/a|
||||
||n/a|n/a|
**Section C Notes to the accounts (cont)**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
**Please provide details of the nature of the event**
**This year Last year**
**Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made**
**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**_
|**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**
**£**|
|---|---|---|---|---|---|---|---|---|
|CIL funding for thermal imaging
cameras|R|For purchase and set up of a thermal imaging
camera|-
278-|-
--|-
278-|-
--|-
--|-
--|
|National Lottery Community Fund|R|For marketing and growing our library|-
3,641-|-
--|-
3,641-|-
--|-
--|-
--|
|Community Action Groups
Oxfordshire LoT Pilot|R|For launching other libraries of things in the
county and improving/developing our library of
things|-
5,540-|-
--|-
5,540-|-
--|-
--|-
--|
|Crowdfunder for growth|R|Crowdfunder project to raise funds to open 3
days a week|-
--|-
1,783-|-
1,783-|-
--|-
--|-
--|
|CIL funding for tools|R|For purchasing sustainable garden tools and
carpet cleaners|-
--|-
2,500-|-
1,666-|-
--|-
--|-
834-|
|WISH Lottery Funding|R|Cherwell Collective partnership for circular
economy activities in Oxfordshire, particular
focus on impact reporting|-
--|-
9,000-|-
6,830-|-
--|-
--|-
2,170-|
|County Council Recycling Team
Event|R|For smoothie bike support at event promoting
recycling|-
--|-
658-|-
658-|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
|**_Other funds_**|**U**|**General unrestricted**|-
12,072-|-
24,741-|-
22,428-|-
--|-
--|-
14,385-|
|**Total Funds**|||-
21,531-|-
38,682-|-
42,824-|-
--|-
--|-
17,389-|
||||||||||
**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**_
|**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**
**£**|
|---|---|---|---|---|---|---|---|---|
|CIL thermal camera residual from
CIC|R|To set up thermal cameras for the community|-
--|-
528-|-
250-|-
--|-
--|-
278-|
|Oxf City Council Build Back Better
residual from CIC|R|To recover from COVID|-
--|-
3,367-|-
3,367-|-
--|-
--|-
--|
|Lottery Community Fund Marketing
residual from CIC|R|For marketing to increase our impact|-
--|-
7,855-|-
4,214-|-
--|-
--|-
3,641-|
|CAG LoT Pilot residual from CIC|R|To help other libraries of things set up|-
--|-
8,297-|-
2,757-|-
--|-
--|-
5,540-|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
|**_Other funds_**|**N/a**|**N/a**|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total Funds**|||-
--|-
20,047-|-
10,588-|-
--|-
--|-
9,459-|
||||||||||
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
|**This year**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to income, legal**|**Amount**|
||**power for its conversion**||
|Between unrestricted and|||
|restricted funds|||
|Between endowment and|||
|restricted funds|||
|Between endowment and|||
|unrestricted funds|||
||||
|**Last year**|||
||**Reason for transfer and where endowment is converted to income, legal**|**Amount**|
||**power for its conversion**||
|Between unrestricted and|||
|restricted funds|||
|Between endowment and|||
|restricted funds|||
|Between endowment and|||
|unrestricted funds|||
||||
|**27.4 Designated funds**|||
|---|---|---|
|**This year**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
|**Last year**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
**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)**
**TRUE**
_**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.**_
||||||||**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**|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Name**|**of**|**trustee**|**Legal authority (eg order,**
**governing document)**||**Remuneration**||**Pension**
**contribution**|**Redundancy**
**(including loss**
**of office)/ex**|||**Other**||**TOTAL**|
||||||||||**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.**_
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
_**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.**_
||||||||**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**||**Redundancy**||**Other**||**TOTAL**|
|**Name**|**of**|**trustee**|**Legal authority (eg order,**
**governing document)**||||**contribution**|**(including 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.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
|**No trustee expenses have been incurred (True or False)**||||||**_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**
|**This year**|**This year**|**This year**|**This year**|||||
|---|---|---|---|---|---|---|---|
|**There have been no related party transactions in the reporting period (True or False)**||||||**_TRUE_**||
||||||||**Amounts**|
|**Name of the trustee or**
**related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**period end**|**at**|**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**
|**Last year**|**Last year**|**Last year**|**Last year**|**Last year**|**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.**_
**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.**
Independent Èxaminer's report to the trustee5 of SHARE Oxford
I report to the truslggs on my examination of the a(xounts of SHARE OxFord (the GIO) for the
year ended 30 June 2024.
Responsibilities and basis of report
As the charity truslees of the CIO you are responsible for the preparation of the accounts in
accordan with the requirements of the Chatities Act 2011 {'the Acl,). I report in respect of my
examination of the CIO'S accounts carried out under section 145 of the 2011 Act and In carrying
out my examination I have followed all the applicable Directions given by the Charity
Commission under section 145(5}{b) of the Acl.
Independent examiner's statement
I have completed my examination. I conffim that no material matters have
come to my attention
in connection with the examination giving me cause to believe that in any
aterial respect..
accounting records were not kept in respect of the CIO as required by section 130 of the
Act- or
2. the accounts do not accord wf(h those records.. or
3. the accounts do not comply with the applicable requirements cOnMing the fomi and
content of accounts set out in the Charities {Accounts and Reports) Regulations 2008
other than any requirement that the accounts give a 'true and fair view which is not a
matter considered as part of an independent examination.
I have no concems and have come across no other matters in connection with the examination
to
which attention should be draw in this report in order to enable a proper understanding of the
accounts lo be reached.
Signed..
Name..
hn D Price, MA.
Relevant professional qualthcation or membership of professional bodies (rf any)..
Address..
26 Trinty Street
Oxford
OX1 1TY
Date:
23rd December 2024.
Independent examiner's report to the trustees of SHARE Oxford
I report to the trustees on my examination of the accounts of SHARE Oxford (the CIO) for the
year ended 30 June 2024.
Responsibilities and basis of report
As the charity trustees of the CIO you are responsible for the preparation of the accounts in
accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my
examination of the CIO'S accounts carried out under section 145 of the 2011 Act and in carrying
out my examination I have followed all the applicable Directions given by the Charity
Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention
in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the CIO as required by section 130 of the
Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008
other than any requirement that the accounts give a 'true and fair view which is not a
matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination
to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Signed:
Name:
ohn D Price, MA.
Relevant professional qualification or membership of professional bodies (if any):
Address:
26 Trinity Street
Oxford
OX11TY
Date:
23rd December 2024.