## **Trustees’ Annual Report for the period**
**From 1[st] April 202. Period start date To 31[st] March 2025 Period end date Charity name: The Friendly Food Club**
## **Charity registration number: 1201623**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The charity’s objects (“objects”), to be
carried out for the public benefit in such
parts of England as the Trustees shall
from time to time determine are
specifically restricted to the following:
1) The preservation and protection of
good health and wellbeing, particularly
but not exclusively among those who are
economically and socially disadvantaged,
through the provision of educational
programmes designed to increase the
understanding and skills in nutrition,
healthy eating, cooking, meal planning,
growing food and budgeting and raise
awareness of the relationship between
diet and health
2) the relief of those in need, by reason of
youth, age, ill-health, disability, financial
hardship or disadvantage.|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|The charity has delivered 456 food
education and cookery workshops,
demos and events and engaged with
10,887 people, aligned with our charitable
objectives|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The trustees confirm that they have
complied with the requirement of section
4 of the Charities Act 2011 to have due
regard to the public benefit guidance
published by the Charity Commission for
England and Wales. In particular, the
trustees consider how planned activities
will contribute to the aims and objectives
they have set.|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
||SORP reference||
|---|---|---|
|Policy on grant making|Para 1.38||
|Policy on social investment
including program related
investment|Para 1.38||
|Contribution made by
volunteers|Para 1.38|Volunteers have been key to the success
of this year. The Trustees acknowledge
their key contribution to many of our
projects and will continue to invest in
recruitment and best practice
management of volunteers. The number
of volunteers has increased from 11 to 14,
contributing 294 hours over the year.|
|Other|||
## **Achievements and Performance**
||SORP reference||
|---|---|---|
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|The key focus for this year, with the
support of the National Lottery Reaching
Communities Grant has been about
development, with strategy development
leading to evaluation framework
development, fundraising and marketing
strategies. This has been supported by
extensive staff training.
The project delivery has been dominated
by:
1) Community training, leading to several
communities now self-sustaining in
delivering their own cooking activities;
2)Early Years projects working with
families with young children, starting off
their food journeys on healthier trajectory.
3) Long term community support in 2 key
areas of deprivation, providing regular
and ongoing access to cooking support.
This has led to greater levels of
confidence, social community contact
and healthier diets.
4) Accessibility pilot projects have
highlighted the desperate need for those
with disabilities to be supported
effectivelyand confidence increased,to|
be able to give them healthier choices and the ability to cook for themselves.
## **Additional information (optional)** You may choose to include further statements where relevant about:
|Achievements against
objectives set|Para 1.41|By end year 1: ACHIEVED
a) Conduct a comprehensive assessment
to identify and quantify the local needs.
b) Complete a skills audit within the team
and identify capacity and resource
gaps.
c) Based on the findings, identify and
prioritize 3 key focus areas for targeted
project development.
• Increase reach in key focus areas by
20% (to 12,600 people approx) ON TRACK
• Grow current project funding levels by
20% to meet increased project costs IN
DEVELOPMENT
• Improve financial sustainability by
developing alternative funding streams
IN DEVELOPMENT
to grants/trusts, to support core costs.
• Build the team’s effectiveness and
efficiency of the team through training
and support programme, IT and
communications, whilst minimising core
costs. ON TRACK
• Recruit, support and retain a team of 25
volunteers to support project delivery
and organisation tasks. ON TRACK
• Creating and implementing a
Communications plan to increase public
awareness of the impact of the charity’s
work inline with our goal. ON TRACK
• Establish, implement and review an
effective impact evaluation process,
including beneficiary feedback process.
ON TRACK
• 'identify key stakeholders and manage
them to maximise new opportunities and
manage risk' ON TRACK|
|---|---|---|
|Performance of fundraising
activities against objectives
set|Para 1.41|Fundraising strategy has now been
completed and implementation has
started, including grants and trusts,
corporate partnerships, events and
individual donations.|
|---|---|---|
|Investment performance
against objectives|Para 1.41||
|Other|||
## **Financial Review**
|Review of the charity’s
financial position at the end
of the period|Para 1.21|The charity’s turnover has dropped
slightly from £266,285 to £234,062. This is
primarily due to a large contract won in
the 23/4 financial year, but delivered in
this financial year, limiting capacity for
other new projects. The funding
environment has also become more
competitive since Covid and funding
principles are changing away from Cost
of Living support, from which the Charity
benefited from in 23/4.
Fixed costs have increased, as part of the
National Lottery grant has enabled 5
salaried staff (part time) to support the
Charity, supported also by Dorset Council.
Our insurance, IT and other support costs
have increased as a result of growth and
ensuring that the team and our activities
fully covered and connected.
Other support costs have also increased,
but mainly due to one off development
costs, supported by the National Lottery.
The session costs remain broadly in line
with the number of events delivered,
despite increases in foodprices.|
|---|---|---|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The reserves policy is under review (due
Oct 25).|
|Amountof reservesheld|Para 1.22|£3,313|
|Reasons for holding zero
reserves|Para 1.22||
|Details of fund materially in
deficit|Para 1.24||
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|None|
**Additional information (optional)** You may choose to include further statements where relevant about:
|The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|50% grants from charitable grants
15% grants from Government and
Councils
34% income from other community
organisations
1% donations|
|---|---|---|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|Investment policy is under review (Oct 25)|
||||
|---|---|---|
|A description of the principal
risks facing the charity|Para 1.46|The principle risks have been identified
and recorded in our Risk Register and
include:
1) Financial sustainability beyond
April 27, following the end of the
National Lottery grant. However,
our fundraising strategy provides a
pathway to mitigate this risk.
2) Financial risks – low reserves –
mitigated by recruitment of a
Financial lead Trustee, review of
policies including reserves
3) The manual tracking of funds
presents a governance risk and
increases the potential for the
misuse of restricted funds. The
Charity Commission expects clear
and consistent fund tracking. We
will be working to amend this in
the forthcoming year.
4) Capacity of team to deliver
objectives, however this is
mitigated by our HR and
operational plans, supported by
investment in IT systems and use
of self-employed contractors
where needed.|
|Other|||
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|Constitution|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|CIO|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Trustees are selected by application,
interview, meeting of skills needs, voting
unanimously by all trustees.
Trustees are not appointed to post, but
allocated Lead roles for key operational
areas.|
**Additional information (optional)** You may choose to include further statements where relevant about: Policies and procedures adopted for the induction Para 1.51 and training of trustees The charity’s organisational structure and any wider Para 1.51 network with which the charity works Relationship with any related Para 1.51 parties Other
## **Reference and Administrative details**
|Charityname|The FriendlyFood Club|
|---|---|
|Other namethe charity uses|None|
|Registered charitynumber|1201623|
|Charity’s principal address|Townsend Community Centre
Jewell Road
Bournemouth BH8 0LT|
|||
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**|
|---|---|---|---|---|
||Christopher Balfe|Chair|||
||Susan Read||||
||Victor Igbaifua|Finance Lead|1/4/2025||
||Sarah Rouse|SafeguardingLead|||
||Jeremy Stein|Risk, Fundraising &
MarketingLead|1/7/2024||
||Iain Stevenson|HR Lead|||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
– Corporate trustees names of the directors at the date the report was approved
**Director name**
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
## **Funds held as custodian trustees on behalf of others**
Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|
|---|---|---|
|**Type of**
**adviser**
**Name**
**Address**|||
||||
||||
||||
||||
|**Name of chief executive or names of senior staff members (Optional information)**|||
|Liz Guilmant-Cush, CEO|||
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date**
**----- Start of picture text -----**
The Friendly Food Club Charity No
(if any) 1201623
Annual accounts for the period
Period end
Period start date 01/04/2024 To date 31/03/2025
**----- End of picture text -----**
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Grants from Govt / Council
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
3,112
-
3,112
227,227
2,250
115,464
-
117,714
38,364
-
-
-
-
-
-
-
-
-
79,277
-
79,277
-
33,960
-
-
33,960
694|
|---|---|
||39,322
194,741
-
234,062
266,285|
||-
-
-
-
-
21,044
212,026
-
233,069
155,544
-
-
-
-
-
-
-
-
-
-|
||21,044
212,026
-
233,069
155,544|
|||
||18,278
17,285
-
-
993
110,741|
||-
-
-
-
-|
||18,278
17,285
-
-
993
110,741|
||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
||18,278
17,285
-
-
993
110,741|
||13,035
162,984
-
176,019
65,278|
||31,313
145,699
-
177,012
176,019|
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21
|**Unrestricted**
**funds**
**£**
F01
-
-
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
-
-
-
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||-
-
-
-|
|||-|-|-
-|-|
|||-
-
-
31,313|-
4,348
-
175,025|-
-
- 4,348
-
-
-
206,338||
||||||-
80,869
-
97,351|
|||31,313|179,373|-
210,686|178,220|
||||||2,201|
||||33,674|- 33,674||
|||||||
|||31,313|145,699|-
177,012|176,019|
|||||||
|||31,313|145,699|**-**
177,012|176,019|
||||||-
-|
|||-|-
-|- -
-
-||
|||||||
|||31,313|145,699|-
177,012|176,019|
|||-
31,313|145,699|-
145,699
- 31,313
-||
||||||-
162,984
13,035|
|||31,313|145,699|-
177,012|176,019|
|||Signature||Chris Balfe
Victor Igbaifua
Print Name|Date of
approval
dd/mm/yyyy|
CC17a (Excel)
15/07/2025
2
## **Section C Notes to the accounts**
Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
**----- Start of picture text -----**
the Statement of Recommended Practice: Accounting and Reporting by Charities
• and with* preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
• and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
• and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by
FRS 102.*
**----- End of picture text -----**
* -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 _**Not applicable**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
**----- Start of picture text -----**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the change in accounting policy; Not applicable
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; Not applicable
and
(iii) the amount of the adjustment for each line affected Not applicable
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP.
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes*
No* * -Tick as appropriate
**----- End of picture text -----**
## _**Please disclose:**_
## _**(i) the nature of any changes;**_
_**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
No*
**_Please disclose_**
**_(i) the nature of_**
**_(ii) for each pri_**
**_amount of the c_**
**_affected; and_**
**_(iii) the amount_**
**_earliest prior pe_**|
|* -Tick as appropriate|
|---|---|---|
||**_:_**
**_the prior_**
**_or period_**
**_orrection_**
**_of the co_**
**_riod pres_**|Not applicable
Not applicable
**_Not applicable_**
**_period error;_**
**_presented in the accounts, the_**
**_for each account line item_**
**_rrection at the beginning of the_**
**_ented in the accounts._**|
CC17a (Excel)
15/07/2025
3
## **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._
**----- Start of picture text -----**
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide a description
of the nature of each change Not applicable
in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS
102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure)
as restated
**----- End of picture text -----**
CC17a (Excel)
15/07/2025
4
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**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.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is 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
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**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.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
**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 treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per paragraph
11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
**----- Start of picture text -----**
The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
Current asset equivalents with a maturity date less than one year. These include cash on deposit and cash
investments equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 3,112 - 3,112 13,047
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - - 214,180
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 3,112 - - 3,112 227,227
Charitable Grant income from companies
activities: 2,250 - - 2,250 -
General grants provided by government/other
charities - 115,464 - 115,464 -
Other - - - 38,364
Total 2,250 115,464 - 117,714 38,364
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Grants from Council Grants - 1,200 - 1,200 -
Govt / Government Grants - 78,077 - 78,077 -
Council - - - - -
- - - - -
Total - 79,277 - 79,277 -
Other: 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 33,960 - - 33,960 694
Total 33,960 - - 33,960 694
TOTAL INCOME 39,322 194,741 - 234,062 266,285
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**£**
28,601
19,920
14,327
15,229
**Total**
78,077
**Last year**
**£**
64,950
20,000
29,137
45,981
**Total** 160,068
**This year**
None
**This year**
None
**Description**
**Last year**
None
None
**Last year**
Dorset Council - 2025 HAF
Dorset Council - Cost of Living 2024
Dorset Council / BCP - Christmas HAF
Various
BCP Council - Family Hub Programme
Dorset Council - Train the Trainer Project
Dorset Council - Holiday Activities & Food Programme
Various
**Description**|
|---|---|
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**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
**----- Start of picture text -----**
This year Last year
£ £
Seconded staff - -
Use of property - -
Other - -
- -
This year Last year
Please provide details of the
accounting policy for the recognition
and valuation of donated goods,
facilities and services.
Please provide details of any
unfulfilled conditions and other
contingencies attaching to resources
from donated goods and services not
recognised in income.
Please give details of other forms of
other donated goods and services not
recognised in the accounts, eg
contribution of unpaid volunteers.
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds 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:
Ingredients, Materials & Equipment 5,079 43,161 - 48,239 1,190 24,481 - 25,671
Tutor costs - 41,719 - 41,719 - 86,274 - 86,274
Staffing costs
2,417 102,272 - 104,689 26,828 - - 26,828
Other 13,548 24,874 - 38,422 12,670 4,101 - 16,771
Total expenditure on charitable
activities 21,044 212,026 - 233,069 40,688 114,856 - 155,544
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 21,044 212,026 - 233,069 40,688 114,856 - 155,544
**----- End of picture text -----**
**Other information:**
**Analysis of expenditure on charitable activities**
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**----- Start of picture text -----**
This year Last year
Activities Grant Activities Grant
Support Total this Support Total last
Activity or programme undertaken funding of Costs year undertaken funding of Costs year
directly activities directly activities
£ £ £ £ £ £ £ £
Activity 1 - - - - - - - -
Activity 2 - - - - - - - -
Other - - - - - - - -
Total - - - - - - - -
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
**----- Start of picture text -----**
This year Last year
Description £ £
Extraordinary item 1
- -
Extraordinary item 2
- -
- -
Extraordinary item 3
- -
Extraordinary item 4
- -
Total extrordinary items
- -
**----- End of picture text -----**
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**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.**_
**----- Start of picture text -----**
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
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 period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
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**Section C Notes to the accounts**
## **Note 9 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
**----- Start of picture text -----**
Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
**----- End of picture text -----**
|Governance
Other
**Total**
**Last year**
**Support cost**
**(examples)**|**Raising funds**
**Activity 1**
**Activity 2**
**Activity 3**
**Grand total**
**Basis of allocation**
**£**
**£**
**£**
**£**
**£**
**(Describe method)**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|
|---|---|
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
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**Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
540 540
- -
- -
- -
|
|---|---|
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**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**
**----- Start of picture text -----**
This year Last year
£ £
Salaries and wages 92,575 5,696
Social security costs 3,786 -
Pension costs (defined contribution scheme) 1,808 71
Other employee benefits - -
Total staff costs 98,169 5,767
This year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party None
Last year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party None
**----- End of picture text -----**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
|**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**
**£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**
**Band**
**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees,**
**see Note 28.**|**This year**
**Last year**
- -
- -
- -
- -
- -
**This year**
**Last year**
**£**
**£**
34,632 -
**TRUE**
**Number of employees**|
|---|---|
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|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**|**This year**
**Last year**
**Number**
**Number**
- -
5 1
- -
- -|
|---|---|---|
|||5 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**
**Please state the legal authority or**
**reason for making the payment**|**This year**
**Last year**
**This year**
**Last year**|
|---|---|
|**Please state the amount of the payment (or value of any waiver**
**of a right to an asset)**|**This year**
**Last year**
**£**
**£**
- -|
|---|---|
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## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**The nature of the payment (cash, asset**
**etc.)**
**Total amount of payment**
**Please state the accounting policy for any redundancy or**
**termination payments**
**The extent of redundancy funding at the balance sheet date**|**This year**
**Last year**
**£**
**£**
- -
**This year**
**Last year**
**£**
**£**
- -|
|---|---|
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**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.**_
|**Please explain the basis for allocating the liability and expense**
**of defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**
**Amount of contributions recognised in the SOFA as an expense**|**This year**
**£**
1,808
**All expenses are treated**
**as unrestricted.**|**Last year**
**£**
71|
|---|---|---|
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
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**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)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**Purpose**
**Names of institution**
**_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._**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
|---|---|
||**-**|
||-
-|
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## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
**----- End of picture text -----**
_**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**||
|---|---|
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**_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._**
**Names of institution**
**Purpose**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
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**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**|SL or RB (Straight
Line or Reducing
Balance)||SL or RB|SL or RB|SL or RB||SL or RB|
||**** 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|||-|-|-||-|-|
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## **14.4 Impairment**
|
**14.5 Revaluation**
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the methods applied and significant assumptions_**
**_This year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_the effective date of the revaluation_**
**_Last year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_If an accounting policy of revaluation is adopted, please provide:_**
**14.6 Other disclosures**
**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the 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._**|**This year**
**Last year**
- -
**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._
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**Section C Notes to the accounts (cont**
## **Note 15 Intangible assets**
## _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|||**Research &**
**development**
**£**|**Research &**
**development**
**£**|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Other**
**£**|**Total**
**£**|**Total**
**£**||
|---|---|---|---|---|---|---|---|---|---|---|
|At beginning of the year||||-|-||-||-||
|Additions||||-|-||-||-||
|Disposals||||-|-||-||-||
|Revaluations||||-|-||-||-||
|Transfers *||||-|-||-||-||
|At end of the year||||-|-||-||-||
|**15.2 Amortisation and**|**impairments**||||||||||
||****Basis**|SL|or RB||SL or RB|SL or RB||SL or RB||Straight Line
("SL") or
Reducing
Balance
("RB")|
||**** 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|||||||||||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_
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_**Policies for the recognition of any capital development**_
CC17a (Excel)
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## **15.5 Impairment**
**----- Start of picture text -----**
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:
This year Last year
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.
**----- End of picture text -----**
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27
- _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._
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**Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets**
## _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
|||||**This year**|||**Last year**||
|---|---|---|---|---|---|---|---|---|
|**(i) Explain the nature and scale of**|||||||||
|**heritage assets held.**|||||||||
|**(ii) Explain the policy for the**|||||||||
|**acquisition, preservation,**|||||||||
|**management and disposal of heritage**|||||||||
|**assets.**|||||||||
|**16.2 Cost or valuation**|||||||||
|||**Heritage**
**1**
**£**|**asset**|
**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**|||||||Straight Line
("SL") or
Reducing
Balance|
||**** 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||-|-|-|-|-||
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## **16.5 Impairment**
**This year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
**Last year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
**This year Last year**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**At cost Group**
**B**
**Total**
**£**
**£**
**£**
- - -
- - -
- - -
- - -
- - -|
|---|---|
||- - -|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
|**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**|**This year**
**Last year**|
|---|---|
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**16.9 Five year summary of heritage assets transactions**
**----- Start of picture text -----**
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 - - - - -
**----- End of picture text -----**
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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)**
|Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investments**
**Other**
**Total**
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -|
|---|---|
||- - - - - -|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
**17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**This year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Last year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Social investments**
**Listed investments**
**Other investments**
**Total**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**|-
-
**Cost less impairment**
- -
**Fair value at year end**
**£**
-
**£**
-
-
-
-
-|
|---|---|
||-
**£**
**£**
-
- -
**Fair value at year end**
**Cost less impairment**
- -
- -
- -
-
-
-
-
- -|
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## **17.3 If your charity holds investment properties, please complete the following note:**
|||**This year**|**This year**||**Last year**|**Last 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.**|||||
|**Analysis of current asset investments**||**This year**|||**Last year**|||||
|||**£**|||**£**|||||
|**Cash or cash equivalents**||||-|||-|||
|**Listed investments**||||-|||-|||
|**Investment properties**||||-|||-|||
|**Social investments**||||-|||-|||
|**Other investments**||||-|||-|||
|**Total**||||-|||-|||
|**17.5 Guarantees**||||||||||
||||**This year**|||||**Last year**||
|**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**||||||||||
|**Name of the entity or entities benefitting from those**
**guarantees**||||||||||
|**Please explain how the guarantee furthers the charity's aims**||||||||||
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## **17.6 Concessionary loans**
|**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure significant information)._**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**
**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.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**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.**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**|**_Total_**
**_Description_**|**This year £**
**Last year £**
- -
- -
- -
- -|
|---|---|---|
|||- -|
||**This year**
**This year**
**_Description_**
**_Total_**
|**This year £**
**Last year £**
- -
- -
- -|
|||- -|
|||**Last year**
**Last year**|
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## **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.**
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - -**
**-**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - -**
**-**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - -**
**-**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**Work in**
**progress**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**This year**
**Last year**
**£**
**£**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
**Work in**
**progress**
**Stock**
**Donated goods**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
**Work in**
**progress**
**Stock**
**Donated goods**|
|---|---|---|
||-|- - - -|
|||- - - -
**This year**
**Last year**
**£**
**£**|
CC17a (Excel)
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**Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
**Trade debtors Prepayments and accrued income Other debtors**
**----- Start of picture text -----**
This year Last year
£ £
4,348 80,869
- -
4,348 80,869
**----- End of picture text -----**
**Total**
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|
|---|---|
||- -
|
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**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**|||
|---|---|---|
|**This year**
**Last year**
**£**
**£**
**Accruals for grants payable**
- -
**Bank loans and overdrafts**
- -
**Trade creditors**
- -
**Payments received on account for contracts or**
**performance-related grants**
- -
**Accruals and deferred income**
- -
**Taxation and social security**
4,925 739
**Other creditors**
28,749 1,463
**Total**
33,674
2,202
**20.2 Deferred income**
**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Amounts falling due within**
**one year**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred income._**
**This year**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
4,925 739
28,749 1,463
**Amounts falling due within**
**one year**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
- -
- -
**Amounts falling due after**
**more than one year**|
||33,674
2,202|
- -|
|||**This year**
**Last year**
**£**
**£**
- -
- -
- -
**Last year**|
|||- -|
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37
**Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Movements in recognised provisions and funding commitment during the period**
|
**21.2 Please provide:**
**- a brief description of any obligations on the balance**
**sheet and the expected amount and timing of**
**resulting payments;**
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**
**Balance at the end of the reporting period**
**This year**
**This year**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the start of the reporting period**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-|
|---|---|
||-
-|
||**Last year**
**Last year**|
CC17a (Excel)
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38
**Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**This year Last year 22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
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**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**
**----- Start of picture text -----**
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.
**----- End of picture text -----**
## **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:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement**
**Where it is not practical to make one or more of these disclosures, please state this fact**
**This year Last year**
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## **Section C Notes to the accounts (cont)**
**Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**||
|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
-
-
-
-
206,338
97,351
-
-|
||206,338
97,351|
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**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**|
|---|---|
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**Section C Notes to the accounts (cont)**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the**_
|**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**This year**
**Last year**|
|---|---|
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## **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 balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Other Funds R 162,984 194,741 - 212,026 - - 145,699
Other Funds UR 13,035 39,322 - 21,044 - - 31,313
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 176,019 234,062 - 233,069 - - 177,012
**----- End of picture text -----**
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## **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**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - - - - - -
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
**----- Start of picture text -----**
Reason for transfer and where endowment is converted to income, Amount
legal 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, Amount
legal 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
**----- End of picture text -----**
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**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 TRUE employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £ £
-
- - - -
- - - - -
- - - - -
- - - - -
Please give details of why remuneration or other
employment benefits were paid.
Where an ex gratia payment has been made to a trustee,
provide an explanation of the nature of the payment.
**----- End of picture text -----**
**Last year**
**TRUE None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**Legal authority (eg**
**order, governing**
**document)**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**Name of trustee**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
- - - -
**-**
- - - -
**-**
- - - -
**-**
- - - -
**-**
**Amounts paid or benefit value**|
|---|---|
CC17a (Excel)
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## **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".**_
**----- Start of picture text -----**
No trustee expenses have been incurred (True or False) FALSE
This year Last year
Type of expenses reimbursed
£ £
Travel 103 -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL 103 -
Please provide the number of trustees reimbursed for expenses or who 2 0
had expenses paid by the charity
**----- End of picture text -----**
## **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 at period end**|||**written off**
**during**
**reporting**|
|||||||||||**period**|
|||||**£**||**£**|**£**|||**£**|
||||||||||||
||||||||||||
||||||||||||
||||||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
15/07/2025
48
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's
report on the accounts
Section A
Independent Exarninerfs Report
Report to the trusteesl
members of
The Friendly Food Club
On accounts for the year
ended
315t March 2025
Charity no
{if any)
1201623
Set outon pages
148
Respective The charty's tfustees are responsible for the preparation of the accounts in
responsibilities of accordance with the requirements of the Chanties Act 2011 1.the Act'i.
Irustees and examiner
The charty's trustees consider that an audit is not required for this year
under SeCtn 144 of Ihe Act and that an independent examination is
needed.
It is my responsibility to".
examine the accounts under section 145 of the Charities Act.
lo follow the applicable Directions given ty the Charrty Commission
lunder section 14515llbl of the Acl, and
lo stale whether particular matters have Come to my attention
Basis of independent My examination was carried out in accordance with general Directions given
examinerfs ststement by the Chawity commiss. An examination includes a review of the
accounting records kept by the chaftty and a comparison of the accounts
presented wrth those records. 11 also includes consKleralion of any unusual
items or disclosures in the accounts. and seeking explanations from the
trustees conceming any such matters. The procedures undertaken do not
provide all the evidence that would be required in an audit, and
onsequentty no opinion is given as to whether the accounts presenl a true
alld fair, vw and the report is limited lo those matters set out in the
slalemenl below.
Independent In connection wrth my examination, no material matters have come lo my
examinerfs ststement attention (other than that disclosed below ') which gives me cauge lo believe
that in, any material respect-
accounting records were not kept in accordance with section 130 of
the Charrties Act or
the accounts do not accord wrth the accounting records
I have no concems and have come across no other mattels in Connection
with the examinatK)n to which attention should be drawn in order lo enable a
proper understanding of the accounts lo be reached.
Please delete the words in the brackets if they do not apply.
Sign9d:
Date:
0810812025
Name:
Phil Richardson
Relevant professional
qualificationlsl or body
lif any):
ACMA
IER
May 2018
Address:
Clear Cul Accounts Ltd. 2 West McKJrs Rd. Three Legged Cross
Wimborne Dorset BH216QP
Section B
Disclosure
Onty complete if the examiner needs to highlight matters of concem (see CC32,
Independent examination of chanty xcounls.. directions and guidance for
examiners}.
Give here brief detsils of
any items that the
examiner wishes to
disclose.
IER
May 2018