## **Trustees’ Annual Report for the period From 19[th] September 2023 to December 31st 2024**
## **Objectives and Activities**
Shaftesbury Refugee Group is a Community Interest Organisation (CIO), a registered charity, 1204787 formed on 19th September 2023. Our charity’s objects are as follows:
To advance the education and relieve financial hardship of those granted refugee status and other displaced people in Shaftesbury, Gillingham, Motcombe and the adjacent villages and towns through:
- increasing opportunities to engage with service providers, to enable those providers to adapt services to better meet the needs of that community.
- providing peer support and other activities that build people’s confidence and enable them to participate more effectively with the wider community.
- promoting educational, training, social and recreational events involving the local community.
This report to The Charity Commission covers the first reported period of activity for our recently registered charity.
## **A summary of our main activities in the year in relation to our objects:**
- Provide befriending and referral services that help refugees establish themselves within the local community and the life of the UK and take the journey to citizenship.
- Provide some financial assistance to refugees to establish businesses, attend education, and meet domestic, health and well-being needs.
- Continue to improve and add content to an active website which provides advice and support to refugees and their hosts, and establishes a point of contact with the community.
- Organise the distribution and collection of IT equipment for refugees with our partners, DonateIT.
- Seek grants and arrange events to raise funds such as Quiz Nights in Motcombe.
- Arrange free and subsidised events to enable refugees to meet together and with the local community
- Support English language development through conversation partners and summer school places.
- Help furnish accommodation for people new to our community.
- Assist the matching and rematching of refugees from Ukraine and hosts in the area as part of the Homes for Ukraine scheme.
Page | 1 **of 7**
- Develop a wider network of partners and friends that can provide support when necessary for the needs of refugees.
- Raise awareness of the plight of displaced people through the website, media, in schools, Refugee Week and through our events.
- Be advocates for refugees in situations where they need support to make their needs clear.
- Signpost displaced people and those keen to support them to relevant services such as Local Authorities and Job Centres.
- Maintain a scheme to help with transport needs, including support for driving lessons and tests
## **A summary of our achievements and performance:**
- The number of people our service has been in direct contact with, to provide support (displaced people, hosts) for this period remains over 200. The majority are Ukrainian refugees but we have also supported Syrian and Iranian refugees.
- In the period of this report we had an average of over 2000 unique visitors per month, to our website, for advice and support online.
- Our Treasurer’sFinance Report and our independently certified accounts, shows our income in the period to December 31st 2024, was £38,641. Our expenditure was £36,617.
- We arranged the visit of Kyiv City Ballet which is reported on more fully in the appendix and was attended by over 500 people.
- We have arranged many social events that have helped people in the Homes for Ukraine scheme to connect with each other. These were attended by over 600 people and also raised funds to support our work. They included the The visit of Kyiv City Ballet, coach trips to Wimborne and Kingston Lacy , Christmas lino cutting workshop, Yoga sessions, Make a Film in a week activity for children, Flavours of Ukraine, Stand with Ukraine, Maslenitsa, Vyshyvanka, Ivan Kupalo, coach trip to The Jurassic Coast, The Spring Countryside Show, Neurographica session, Semley Music Festival, and PotFest, Gillingham and Shaftesbury Show, 2 Independence Days, a Ukrainian Film Night, a coach trip to Oxford and Christmas craft making workshop..
- With our partners DonateIT, we have distributed approximately 20 laptops, tablets and phones, and offered grants for printers to meet the educational and professional needs of refugees.
- With our partners Friends of Guys Marsh Prison we have distributed 8 sewing machines.
- With our partners Marnhull Tennis Club we have enabled children and adults to join and be coached during every school holiday period.
- We have reflected with hosts on the experience of hosting to learn the lessons for supporting new hosts and helped with matching new guests.
Page | 2 **of 7**
- We have written articles for local papers, spoken on local radio many times and used our events to raise awareness of the plight of displaced people and these have maintained over 150 Friends of our charity from the local community, and over 50 partner organisations.
- We have maintained a group of 14 volunteers 10 of whom are providing conversational English sessions with 11 refugees whilst others support IT donations, translation and photography.
- We have supported Ukrainian guests who have moved into private accommodation, faced bereavement and forthcoming births by providing small grants, advice and help with arrangements and translation.
- We have supported Syrian refugees who have successfully applied for and gained their British citizenship. A wonderful thing to celebrate. We have helped them develop their businesses through opportunities for catering at 4 quizzes and creating a business website.
- We have provided 30 week long places at a 5 week long summer school with our partners English Country Schools and Port Regis. In addition we provided a maths tutor to support Ukrainian examination preparation.
- We have liaised with the Dorset Council resettlement team and support workers locally where families have encountered hardship or additional challenges. We have very good trusting relationships with Dorset Council and other statutory agencies.
- We have represented our group at Dorset Together meetings, enabling us to link to wider services and partners across Dorset.
- We have opened Facebook, Instagram and LinkedIn social accounts to make our work more visible.
- We have instituted a clearer and data safe newsletter service through MailChimp
- We have met regularly as Trustees and developed a Business Plan that sets out our ambitions and approach for the next four years.
- We have secured sufficient funding to enable us to achieve our goals for the coming year.
## **Financial Review**
## Financial position:
The opening bank balance on 19th September 2023, the legacy of our previous unregistered charity, was £10,214. Income in the period to December 31st 2024 totalled £38,641 Expenditure totalled £36,617, of which we spent £1,081 on administration, legal and professional costs.
Page | 3 **of 7**
This resulted in a surplus of £2,024 for the period, reflected in the closing bank balances on 31 Dec 2024 of £16,488 less creditors of £4,250 _(Please see the attached Treasurer’s record of our period accounts.)_
## Reserves policy:
In order to continue with our vital work into the future we hold a small reserve of £500 which allows us to retain our capacity and to be resilient in the face of any issues such as declining donations. The Reserves Policy is reviewed annually and the amount held in reserve considered each time. No funds are in deficit.
## Going Concern:
The charity has a plan for expenditure of its current funds and monitors the spend against that plan at each meeting. The charity is not in deficit and there are no uncertainties about the charity as a going concern.
## **Governance of the Charity**
Shaftesbury Refugee Group is a Charitable Incorporated Organisation formed as such on 9th September 2023, who’s only voting members are its charity trustees. It has a constitution based on the Charity Commission Foundation model as its governing document. https://www.shaftesburyrefugeegroup.org/constitution.
The charity is managed by a committee of trustees. There are currently 7 trustees. Two trustees resigned and two were appointed in period.
|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|
|---|---|---|
|Carolyn Godfrey|Chair||
|Sara Delano Jacson MBE|Secretary||
|John Macpherson OBE|Treasurer|Resigned November 2023|
|Andrea Blows||Resigned June 2023|
|Rosalind Hanby|||
|Stuart Twiss|Health and Safety Officer
Information Officer
Website Manager||
|Eric Squires||Resigned December 2023|
|Julia Markus|||
|Stephen Wiles|Treasurer|Appointed October 2023|
|Nicola Pender||Appointed January 2024|
Page | 4 **of 7**
## **Meetings**
The trustees have held 9 quorate and minuted meetings in the period of this Annual Report.
## **Probity**
The Trustees are all fit and proper persons and have agreed to act in line with the following policies,
- Code of Conduct
- Equality
- Safeguarding
- Health and Safety
- Environment (new)
- Finance
- Reserves
- Expenses
- Grant Giving
- Incident Reporting (new)
- Personal Data and Privacy
- Risk
- Anti Racism (new)
- Bullying and Harassment (new)
- Social Media (new)
- Complaints
See our website. https://www.shaftesburyrefugeegroup.org/our-policies
## **Induction of Trustees**
New Trustees are inducted in a way that suits their prior experience of Trusteeship and governance. All are made aware of the policies of the charity and all are given access to online training especially around safeguarding. Trustees receive training in the corporate and transparent decision making processes the charity uses and the electronic platforms that help the charity administer itself securely and nimbly.
## **Volunteer Induction**
Volunteers supporting our work need to be aware of and agree to the same policies and all hold a current DBS certificate, accept the Volunteer Guidance (new) and accept their obligations to maintain confidentiality.
## **Public benefit**
The Trustees of the charity have fulfilled their duties under section 4 of the 2006 Act and have due regard to the guidance on Public Benefit (PB1, 2 and 3) provided by the Charity Commission and have taken it into account when making decisions to which the guidance was relevant. We have had no reason for departing from this guidance.
Page | 5 **of 7**
## **Incident Reporting**
The Trustees of the charity are aware of their obligations to report any incidents to the Charity Commission and have had no reason to do so in the period of this report.
## **Thanks**
We would like to thank all current and past Trustees for their support and dedication to our charity.
We would also like to thank all of the hosts who have welcomed Ukrainian guests; the Syrian families and the Friends of Shaftesbury Refugee Group who have welcomed new refugees into our community.
We have been able to achieve more by working within a community of partners upon whom we can rely for additional services such as IT, clothing, furniture, fund raising and advice. In particular we have been helped greatly by The Grosvenor Arms, TLW Dance Foundation and the Tiffany Longley-Wolff Dance School, Bill Hamilton of Compton McRae, Jamie Randall Photography, Donate IT, Friends of Guys-Marsh, Skills and Learning (adult learning), Shaftesbury and Gillingham Town Councils and their respective mayors and Dorset Council.
Our English Conversation volunteers are in regular contact with families and meet a prime need to learn fluent English but also support in many ways, as friends and local support. Their assistance is invaluable for displaced people.
Finally we welcome, and celebrate the courage and resilience of all refugees coming to Shaftesbury and the surrounding area _. ‘No one leaves home unless home is the mouth of a lion’, Warsan Shire._
## **The trustees declare that they have approved the Annual Report of Shaftesbury Refugee Group above.**
|**Chair**|**Carolyn Godfrey**||
|---|---|---|
|**Secretary**|**Sara Jacson**||
**Signed on behalf of the charity’s trustees at the AGM.**
## **Correspondence:**
Shaftesbury Refugee Group, CIO charity: 1204787 c/o Julia Markus, Trustee Shaftesbury Refugee Group Gold Hill Cottage 2-4 St. James Street
SHAFTESBURY
Dorset
SP7 8HA
Page | 6 **of 7**
## **Appendix: The visit of Kyiv City Ballet 1[st] to 9[th] October 2023**
It was our aim during the week to give all the children in local Ukrainian families a chance to see and meet this internationally renowned company of dancers and identify with them. Schools had done a huge amount to support and integrate Ukrainian children and we hoped that school visits would in some way recognise this and give thanks for it.
There were 5 workshops in 5 schools on Tuesday 3rd and Thursday 5th October where Ukrainian and other children from 8 schools met the dance company, learned something of their lives and experience, and the rigours of a dancer’s life and had a chance to dance with them.
We provided young local dancers with an inspiring opportunity to be coached by the company. We also encouraged young people to start to dance and be uplifted by the challenge and potential it offers. We arranged a class for Ukrainian children and 4 coaching classes by the Directors and members of the Ballet Company for novice and senior dancers with our partner, TLW Dance on Saturday 7th October.
We wanted the week to build community and to be a reason for Ukrainian people to meet with each other, speak Russian or Ukrainian, share meals based on Ukrainian cuisine, and celebrate their resilience. We gave Ukrainian guests a chance to invite the community and especially their hosts to their events, to give thanks and celebrate the kindness and security that has been given. There was a ‘Bread and Salt’ welcome drinks reception at Compton McRae on Monday 2nd October, catered by and hosted by guests for their hosts, KCB and the partners that supported the week
In addition to the Bread and Salt welcome there were two evening discussion events in Shaftesbury on 4th October and Gillingham on 5th October. There was a film and talk at Shaftesbury Arts Centre on 6th October and the Mayor of Shaftesbury held a thank you reception in her Parlour and Town Hall Chamber on Sunday 8th October.
Through this series of events the ballet company visit gave a strong signal to Ukrainian guests that the community of N Dorset has high regard for people from Ukraine who have been displaced. We used the visit of KCB to draw attention to the positive influence of refugees on our community. How their endeavour, cultural transfer and economic contribution makes for a richer local life. The highlight of this, and of the week was a rich performance of Ukrainian culture including Kyiv City Ballet, in Sturminster Newton on Sunday 8th October.
Finally, we were conscious that the dancers live a life as displaced people as challenging as the guests in our area. We therefore provided some moments of respite for the Company and celebrated with them the beautiful landscapes of Dorset and South Wiltshire on the journeys we took. We ensured there were two recreation days for the Company where they were able to visit local landmarks, undertake favourite pastimes and receive therapies.
## **Financial summary**
- Actual Income for planned activity £11,950
- Actual Expenditure for planned activity £11,852
- Additional income from ticket sales £2,625
- Additional Income from incidental sales of merchandise £1,1297
Page | 7 **of 7**
||**Shaftesbury Refugee Group**|**Shaftesbury Refugee Group**|**Shaftesbury Refugee Group**|Charity No
(ifany)|1204787||
|---|---|---|---|---|---|---|
||Annual accounts for theperiod||||||
||Period start date|**19/09/23**|**To**|Period end
date|**31/12/24**||
||||||||
|**Section A**|**Statement of financial activities**||||||
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|||||
|||23,440|-|-|23,440|-|
||||-|-|-|-|
|||5,305|-|-|5,305|-|
|||54|-||54|-|
|||5,842|-|-|5,842|-|
||||-|-|-|-|
|||34,641|-|-|34,641|-|
||||||||
|||8,040|-|-|8,040|-|
|||12,206|-|-|12,206|-|
|||11,210|-|-|11,210|-|
|||1,161|-|-|1,161|-|
|||32,617|-|-|32,617|-|
||||||||
|||2,024|-|-|2,024|-|
|||-|-|-|-|-|
|||2,024|-|-|2,024|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||2,024|-|-|2,024|-|
||||||||
|||-|-|-|-|-|
|||2,024|-|-|2,024|-|
||||||||
## **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|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|---|
|||-|
-|
-|
-|
-|
|||-|
-|
-|
-|
-|
|||-|
-|
-|
-|
-|
|||-|
-|
-|
-|
-|
|||-|
-|
-|
-|
-|
||||||||
|||-|
-|
-|
-|
-|
||||-|
-|
-|
-|
|||-|
-|
-|
-|
-|
|||16,488|
-|
-|
16,488|
-|
|||16,488|
-|
-|
16,488|
-|
||||||||
|||4,250|
-|
-|
4,250|
-|
||||||||
|||12,238|
-|
-|
12,238|
-|
||||||||
|||12,238|
-|
**-**|
12,238|
-|
||||||||
|||-|
-|
-|
-|
-|
|||-|
-|
-|
-|
-|
||||||||
|||12,238|
-|
-|
12,238|-|
||||||||
|||-|||-||
||||-||-|
-|
|||12,238||-|
12,238|
10,214|
||||||-||
|||12,238|
-|
-|
12,238|
10,214|
||||||||
|||Signature||Print Name||Date of
approval
dd/mm/yyyy|
||||||||
||||||||
CC17a (Excel)
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:
- the Statement of Recommended Practice: Accounting and Reporting by Charities
- • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
- and with* x 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.* x
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern;
An explanation as to those factors that _**Not Applicable**_ support 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**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
|Yes*||x|||||
|---|---|---|---|---|---|---|
||||*|-Tick|as|appropriate|
|No*|||||||
|**_Please disclose:_**|||||||
_**(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_
## **1.4 Changes to accounting estimates**
|No changes to a|ccounting|estimates have occurred in the reporting period (3.46 FRS 102 SORP).|estimates have occurred in the reporting period (3.46 FRS 102 SORP).|
|---|---|---|---|
|Yes*
No*|x|* -Tick as appropriate||
|||||
|**_Please disclose_**|**_:_**|||
|**_(i) the nature of_**|**_any chan_**|**_ges;_**||
|**_(ii) the effect of_**
**_assets and liabi_**|**_the chang_**
**_lities for t_**|**_e on income and expense or_**
**_he current period; and_**||
|**_(iii) where pract_**
**_more future per_**|**_icable, th_**
**_iods._**|**_e effect of the change in one or_**||
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* x * -Tick as appropriate No*
## _**Please disclose:**_
## _**(i) the nature of the prior period error;**_
_**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_
_**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
CC17a (Excel)
3
## **Section C Notes to the accounts**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
|**PRACTICE**||||
|---|---|---|---|
|**Please provide a description**||||
|**of the nature of each change**||||
|**in accounting policy**||||
|**_Reconcilation of funds per previous GAAP to funds determined under FRS 102_**||||
||**Start of**||**End of**|
||**period**||**period**|
|||**£**|**£**|
|**Fund balances as previously**
**stated**|**_10214_**|**_12238_**||
|**_Adjustments:_**|**_0_**|**_0_**||
|**Fund balance as restated**|**_10214_**|**_12238_**||
|**_Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102_**||||
||||**End of**|
||||**period**
**£**|
|**Net income/(expenditure) as previously**||||
|**stated**||||
|**_Adjustments:_**||||
|**Previous period net income/(expenditure) as**||||
|**restated**||||
CC17a (Excel)
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**
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
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.
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.
**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'.
**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.
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.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
||x|ü|ü|
||Yes
No
N/a|||
||x|||
||Yes
No
N/a|||
||x|||
||Yes
No
N/a|||
||||x|
||Yes
No
N/a|||
||||x|
||Yes
No
N/a|||
||x|||
||Yes
No
N/a|||
||x|||
||Yes
No
N/a|||
||||x|
||Yes
No
N/a|||
||||x|
||Yes
No
N/a|||
||||x|
||Yes
No
N/a|||
||||x|
||Yes
No
N/a|||
||||x|
||Yes
No
N/a|||
||||x|
||Yes
No
N/a|||
||||x|
||Yes
No
N/a|||
||||x|
||Yes
No
N/a|||
||x|||
||Yes
No
N/a|||
||||x|
||Yes
No
N/a|||
||x|||
||Yes
No
N/a|||
||||x|
||Yes
No
N/a|||
||||x|
||Yes
No
N/a|||
||||x|
|**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||Yes|No|N/a
x|
|---|---|---|---|---|---|
||year.|||||
|**2.3 EXPENDITURE**|**AND LIABILITIES**|||||
|**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or||Yes|No|N/a|
||constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.||x|||
|**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.||Yes|No|N/a
x|
||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||Yes|No|N/a|
||by floor areas, or per capita, staff costs by the time spent and other costs by their usage.||||x|
|**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.||Yes|No|N/a
x|
|**Grants payable without**
**performance conditions**|Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.||Yes|No|N/a
x|
|**Redundancy cost**|The charity made no redundancy payments during the reporting period.||Yes|No|N/a|
||||x|||
|**Deferred income**|No material item of deferred income has been included in the accounts.||Yes|No|N/a|
||||||x|
||||Yes|No|N/a|
|**Creditors**|The charity has creditors which are measured at settlement amounts less any trade
discounts||x|||
|**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||Yes|No|N/a|
||reporting date||x|||
|**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.||Yes|No|N/a
x|
|**2.4 ASSETS**||||||
|**Tangible fixed assets for**|These are capitalised if they can be used for more than one year, and cost at least|||||
|**use by charity**|They are valued at cost.||Yes|No|N/a|
||||||x|
||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||Yes|No|N/a|
||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||||x|
||||Yes|No|N/a|
||They are valued at cost.||||x|
|**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||Yes|No|N/a|
||maintained principally for their contribution to knowledge and culture. The depreciation||||x|
||rates and methods used as disclosed in note 9.6.1.4.|||||
||||Yes|No|N/a|
||They are valued at cost.||||x|
|**Investments**|Fixed asset investments in quoted shares, traded bonds and similar investments are|||||
||valued at initially at cost and subsequently at fair value (their market value) at the year||Yes|No|N/a|
||end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.||||x|
||Investments held for resale or pending their sale and cash and cash equivalents with a||Yes|No|N/a|
||maturity date of less than 1 year are treated as current asset investments||||x|
|**Stocks and work in**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net||Yes|No|N/a|
|**progress**|realisable value.||||x|
||Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.||Yes|No|N/a
x|
||||Yes|No|N/a|
||Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.||||x|
||Debtors (including trade debtors and loans receivable) are measured on initial recognition at||Yes|No|N/a|
|**Debtors**|settlement amount after any trade discounts or amount advanced by the charity. Subsequently,|||||
||they are measured at the cash or other consideration expected to be received.||||x|
|**Current asset investments**|The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to||Yes
|No|N/a
x|
||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. x **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|
|---|---|---|---|---|---|---|
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
5,426
-
-
5,426
-
Gift Aid
414
-
-
414
-
Legacies
-
-
-
-
-
General grants provided by government/other
charities
17,600
-
-
17,600
-
Membership subscriptions and sponsorships
which are in substance donations
-
-
-
-
Donatedgoods,facilities and services
-
-
-
-
-
Other
-
-
-
-
**Total**
23,440
-
-
23,440
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Other
-
-
-
-
-
**Total**
-
-
-
-
-
Quiz/Food Nights
5,305
-
-
5,305
-
-
-
-
-
-
-
-
-
-
Other
-
-
-
-
**Total**
5,305
-
-
5,305
-
Interest income
54
-
-
54
-
Dividend income
-
-
-
-
-
Rental and leasing income
-
-
-
-
-
Other
-
-
-
-
-
**Total**
54
-
-
54
-
Kyiv City Ballet Tour Sponsorship
5,842
-
-
5,842
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**Total**
5,842
-
-
5,842
-
Conversion of endowment funds into income
-
-
-
-
-
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
-
-
-
-
-
Gain on disposal of a programme related
investment
-
-
-
-
-
Royalties from the exploitation of intellectual
propertyrights
-
-
-
-
-
Other
-
-
-
-
-
**Total**
-
-
-
-
-
34,641
-
-
34,641
-
**Other information:**
**Separate**
**material item**
**of income:**
**Other:**
**TOTAL INCOME**
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Analysis**
**Donations**
**and legacies:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**||||||
||Donations and gifts|5,426|-|-|5,426|-|
||Gift Aid|414|-|-|414|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|17,600|-|-|17,600|-|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|23,440|-|-|23,440|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Quiz/Food Nights
|5,305|-|-|5,305|-|
||||-|-|-|-|
|||-|-|-|-|-|
||Other||-|-|-|-|
||**Total**|5,305|-|-|5,305|-|
||||||||
||Interest income|54|-|-|54|-|
||Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|54|-|-|54|-|
||||||||
||Kyiv City Ballet Tour Sponsorship|5,842|-|-|5,842|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|5,842|-|-|5,842|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held
forcharity's ownuse|
-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||34,641|-|-|34,641|-|
||||||||
|**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)**|||||||
CC17a (Excel)
58
## **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**
**£**
**Description**|**This year**
**£**
**Description**|**This year**
**£**
**Description**|
|---|---|---|---|
||Dorset County Council||9,000|
||||-|
||||-|
||||-|
||**Total**
**Description**||9,000|
||||**Last year**
**£**|
||||-|
||||-|
||||-|
||||-|
||**Total**
-
**Thisyear**
**Lastyear**||-|
|||||
||**Thisyear**
**Lastyear**|||
|||||
CC17a (Excel)
60
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Seconded staff**
**Use of property**
**Other**|**Thisyear**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||||
|||**Lastyear**||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|None|||
|**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.**||||
||0|||
|||||
||0|||
CC17a (Excel)
61
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**Note 6 Analysis of**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|
|---|---|---|---|---|---|---|---|---|
|**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**||||||||
|Incurred seeking donations|-|-|-|-|-|-|-|-|
|Incurred seeking legacies|-|-|-|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-||||-|
|Operating membership schemes and
social lotteries|-|-|-|-||||-|
|Staging fundraising events|4,627|-|-|4,627||||-|
|Fundraising 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 tradingactivities|-|-|-|-||||-|
|Investment management costs:|-|-|-|-||||-|
|Portfolio management costs|-|-|-|-|-|-|-|-|
|Cost of obtaining investment advice|-|-|-|-|-|-|-|-|
|Investment administration costs|-|-|-|-|-|-|-|-|
|Intellectual property licencing costs|-|-|-|-|-|-|-|-|
|Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on raising funds**|4,627|-|-|4,627|-|-|-|-|
|**Expenditure on charitable activities:**|||||||||
|Grants to Refugees|12,287|-|-|12,287|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on charitable**
**activities**|12,287|-|-|12,287|-|-|-|-|
|**Separate material item of expense**|||||||||
|Kyiv Ballet Tour Sponsorship|11,210|-|-|11,210|-|-|-|-|
|Coach Trips
|2,547|-|-|2,547|-|-|-|-|
||~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|
|**Total**|13,757|-|-|13,757|-|-|-|-|
|**Other**|||||||||
|Administration Costs|1,081|-|-|1,081|-|-|-|-|
|Miscellaneous|865|-|-|865|-|-|-|-|
||~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|~~-~~|
|**Total other expenditure**
**TOTAL EXPENDITURE**|1,946|-|-|1,946|-|-|-|-|
||32,617|-|-|32,617|-|-|-|-|
|**Analysis of expenditure on charitable activities**
**Other information:**|||||||||
||**Thisyear**||||**Lastyear**||||
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Summer School|3,280|-|-|3,280|-|-|-|-|
|Activity2|-|-|-|-|-|-|-|-|
|Other|-|-|9,007|9,007|-|-|-|-|
|**Total**|3,280|-|9,007|12,287|-|-|-|-|
||||||||||
CC17a (Excel)
62
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|
||-|-|
||||
||-|-|
||-|-|
||-|-|
||||
||-|-|
|**ms**|-|-|
**Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extraordinary items**
CC17a (Excel)
63
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes**
**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|
_**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_
|**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
CC17a (Excel)
64
## **Section C Notes to the accounts**
## **Note 9 Support Costs**
## _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
|**This year**|||||||
|---|---|---|---|---|---|---|
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-|
-|
-|
-|
-||
||-|
-|
-|
-|
-||
||-|
-|
-|
-|
-||
||-|
-|
-|
-|
-||
|Other|-|
-|
-|
-|
-||
|**Total**|-|
-|
-|
-|
-||
## **Last year**
|**Last year**|||||||
|---|---|---|---|---|---|---|
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-|
-|
-|
-|
-||
||-|
-|
-|
-|
-||
||-|
-|
-|
-|
-||
||-|
-|
-|
-|
-||
|Other|-|
-|
-|
-|
-||
|**Total**|-|
-|
-|
-|
-||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
CC17a (Excel)
65
## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||250|-|
||-|
-|
||-|
-|
||-|
-|
CC17a (Excel)
66
## **Section C Notes to the accounts (cont)**
**Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**
**Other employee benefits**
**Total staff costs**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|
-|
||-|
-|
||||
||-|
-|
||-|
-|
**This year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of 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**|**0**|**0**|
|---|---|---|
||||
|**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**|-|
-|
||||
|**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees,**
**see Note 28.**|||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|
-|
CC17a (Excel)
67
|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|---|
||**Fundraising**|-|-|
||**Charitable Activities**|-|
-|
||**Governance**|-|
-|
||**Other**|-|
-|
||**Total**|
-|
-|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
|**This year**
**Last year**
**This year**
**Last year**
**Please state the legal authority or**
**reason for making the payment**
**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**
**Please explain the nature of the**
**payment**|**This year**|0|0|
|---|---|---|---|
||**Last year**|||
|||||
||**This year**|||
||**Last year**|||
|||||
|||**Thisyear**|**Lastyear**|
|||**£**
-|**£**
-|
CC17a (Excel)
68
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or**
**termination payments**
**Total amount of payment**
**The nature of the payment (cash, asset**
**etc.)**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**
-|
||||
||||
||||
||**Thisyear**|**Lastyear**|
||**£**
-|**£**
-|
||||
||||
CC17a (Excel)
69
## **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**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**|
|||
-|
||||
||||
_**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.**
**Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details**
**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
CC17a (Excel)
70
## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
||||**£**|**£**|
|Activityorproject 1|Nil|-|-|-|
|Activityorproject 2|-|-|-|-|
|Activityorproject 3|-|-|-|-|
|Activityorproject 4|-|-|-|-|
|**_Total_**|**-**|
**-**|
**-**|
**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_No_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|---|---|---|---|
|||**_No_**|**_Provide details_**
**_below_**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|||**-**|
||||-|
||||-|
CC17a (Excel)
71
## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**||**Grants to individuals**|**Support costs**
**£**|**Total**
**£**|
|---|---|---|---|---|
|Activityorproject 1|-|
-|
-|
**-**|
|Activityorproject 2|-|
-|
-|
**-**|
|Activityorproject 3|-|
-|
-|
**-**|
|Activityorproject 4|-|
-|
-|
**-**|
|**_Total_**|**-**|
**-**|
**-**|
**-**|
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**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._**|**_No_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
||**_No_**|**_Provide details_**
**_below_**|
|**Names of institution**|**Purpose**|**Total amount of**
**grants paid £**|
|---|---|---|
|||
-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**||**-**|
|||-|
|||-|
CC17a (Excel)
72
## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation**
|At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|
-|
-|
-|
-|
||-|
-|
-|
-|
-|
||-|
-|
-|
-|
-|
||-|
-|
-|
-|
-|
||-|
-|
-|
-|
-|
|||||||
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|||||||
|||||||
||-|
-|
-|
-|
-|
||-|
-|
-|
-|
-|
||-|
-|
-|
-|
-|
||-|
-|
-|
-|
-|
||-|
-|
-|
-|
-|
||-|
-|
-|
-|
-|
|||||||
||-|
-|
-|
-|
-|
||-|
-|
-|
-|
-|
CC17a (Excel)
73
|**14.4 Impairment**
**14.5 Revaluation**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**
**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**
**_the methods applied and significant assumptions_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**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._**
**_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:_**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_This year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**||||
|---|---|---|---|
|||||
|||||
|||||
|||**This year**
**Last year**||
|||||
|||||
|||||
|||-|
-|
|||||
|||**Thisyear**|**Lastyear**|
|||**£**|**£**|
|||-|
-|
|||-|
-|
|||||
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
74
## **Section C Notes to the accounts (con**
## **Note 15 Intangible assets**
## _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
-
-
-
-
Additions
-
-
-
-
Disposals
-
-
-
-
Revaluations
-
-
-
-
Transfers *
-
-
-
-
At end of the year
-
-
-
-
****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
-
-
-
-
Net book value at the
beginning of the year
-
-
-
-
Net book value at the end of
the year
-
-
-
-
**15.3 Net book value**
**15.2 Amortisation and impairments**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
-
-
-
-
Additions
-
-
-
-
Disposals
-
-
-
-
Revaluations
-
-
-
-
Transfers *
-
-
-
-
At end of the year
-
-
-
-
****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
-
-
-
-
Net book value at the
beginning of the year
-
-
-
-
Net book value at the end of
the year
-
-
-
-
**15.3 Net book value**
**15.2 Amortisation and impairments**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
-
-
-
-
Additions
-
-
-
-
Disposals
-
-
-
-
Revaluations
-
-
-
-
Transfers *
-
-
-
-
At end of the year
-
-
-
-
****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
-
-
-
-
Net book value at the
beginning of the year
-
-
-
-
Net book value at the end of
the year
-
-
-
-
**15.3 Net book value**
**15.2 Amortisation and impairments**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
-
-
-
-
Additions
-
-
-
-
Disposals
-
-
-
-
Revaluations
-
-
-
-
Transfers *
-
-
-
-
At end of the year
-
-
-
-
****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
-
-
-
-
Net book value at the
beginning of the year
-
-
-
-
Net book value at the end of
the year
-
-
-
-
**15.3 Net book value**
**15.2 Amortisation and impairments**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
-
-
-
-
Additions
-
-
-
-
Disposals
-
-
-
-
Revaluations
-
-
-
-
Transfers *
-
-
-
-
At end of the year
-
-
-
-
****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
-
-
-
-
Net book value at the
beginning of the year
-
-
-
-
Net book value at the end of
the year
-
-
-
-
**15.3 Net book value**
**15.2 Amortisation and impairments**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
-
-
-
-
Additions
-
-
-
-
Disposals
-
-
-
-
Revaluations
-
-
-
-
Transfers *
-
-
-
-
At end of the year
-
-
-
-
****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
-
-
-
-
Net book value at the
beginning of the year
-
-
-
-
Net book value at the end of
the year
-
-
-
-
**15.3 Net book value**
**15.2 Amortisation and impairments**|
|---|---|---|---|---|---|
||SL or RB|SL or RB|SL or RB|SL or RB|Straight
Line ("SL")
or Reducing
Balance
("RB")|
|||||||
||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|||||
||-|
-|
-|
-||
||-|
-|
-|
-||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
CC17a (Excel)
75
|**15.5 Impairment**
**This year:**
**Last year:**
**15.6 Revaluation**
**_(vi) For any material intangible assets, please provide_**
**_a description, its carrying amount and any remaining_**
**_amortisation period._**
**_(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._**
**_(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._**
**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._**
**_the methods applied_**
**_the carrying amount that would have been recognised_**
**_had the assets been carried under the cost model._**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_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_**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of_**
**_an impairment loss._**|||
|---|---|---|
||||
||||
||||
||**_provide:_**||
||**This year**|**Last year**|
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
76
## **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.**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||
## **16.2 Cost or valuation**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Net book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|
**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**|
**Total**
**£**|
**Total**
**£**|
|---|---|---|---|---|---|---|
||-|
-|
-|
-|
-||
||-|
-|
-|
-|
-||
||-|
-|
-|
-|
-||
||-|
-|
-|
-|
-||
||-|
-|
-|
-|
-||
||-|
-|
-|
-|
-||
|||||||Straight Line
("SL") or
Reducing
Balance|
||||||||
||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-||||||
||-|
-|
-|
-|
-||
||-|
-|
-|
-|
-||
CC17a (Excel)
77
## **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**|
|---|---|---|
||||
||||
||||
||||
CC17a (Excel)
78
**16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
CC17a (Excel)
79
**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**
**Grand total (Fair value at year end+Cost less impairment)**
**Social investments**
**Other investments**
**Total**
**Listed investments**|- -
- -
- -
**Fair value at year end**
**Cost less impairment**
**£**
**£**
- -
- -|- -
- -
- -
**Fair value at year end**
**Cost less impairment**
**£**
**£**
- -
- -|- -
- -
- -
**Fair value at year end**
**Cost less impairment**
**£**
**£**
- -
- -|
|---|---|---|---|
|||||
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|
-||
||-|||
**Last year: Analysis of investments**
**Cash or cash equivalents Listed investments Investment properties Social investments**
## **Total**
**Grand total (Fair value at year end+Cost less impairment)**
|||
|---|---|
|**Fair value at year end**|**Cost less impairment**|
|**£**|**£**|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|
-|
|-||
CC17a (Excel)
80
## **17.3 If your charity holds investment properties, please complete the following note:**
|**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**
**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or**
**disposal proceeds**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||
||||
||||
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Social investments**
**Total**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Analysis of current asset investments**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|
-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|
-|
## **17.5 Guarantees**
|**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**
**Name of the entity or entities benefitting from those**
**guarantees**
**Please explain how the guarantee furthers the charity's aims**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
81
## **17.6 Concessionary loans**
|**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.**
**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.**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 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**
**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)._**|**_Description_**|**_Description_**|**This year £**|**Last year £**|
|---|---|---|---|---|
||||-|
-|
||||-|
-|
||||-|
-|
||||-|
-|
||**_Total_**||-|
-|
||||||
||
**_Description_**||**This year £**|**Last year £**|
||||-|
-|
||||-|
-|
||||-|
-|
||**_Total_**||-|
-|
||||||
||**This year**|**Last year**|||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||**Thisyear**|**Lastyear**|||
||||||
||||||
||||||
CC17a (Excel)
82
## **Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**activities.**||||||
|---|---|---|---|---|---|
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
-
-
-
-
-
**_Added in period_**
-
-
-
-
-
**_Expensed in period_**
-
-
-
-
-
**_Impaired_**
-
-
-
-
-
**_Closing_**
**-**
**-**
**-**
**-**
**-**
**Other trading activities:**
**_Opening_**
-
-
-
-
-
**_Added in period_**
-
-
-
-
-
**_Expensed in period_**
-
-
-
-
-
**_Impaired_**
-
-
-
-
-
**_Closing_**
**-**
**-**
**-**
**-**
**-**
**Other:**
**_Opening_**
-
-
-
-
-
**_Added in period_**
-
-
-
-
-
**_Expensed in period_**
-
-
-
-
-
**_Impaired_**
-
-
-
-
-
**_Closing_**
**-**
**-**
**-**
**-**
**-**
**Total this year**
-
-
-
-
-
**_Total previous year_**
-
-
-
-
-
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**This year**
**Last year**
**£**
**£**
**Stock**
**Donated goods**
**Work in**
**progress**|**Stock**||**Donated goods**||**Work in**
**progress**|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|
-|
-|
-|
-|
||-|
-|
-|
-|
-|
|||||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
CC17a (Excel)
83
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
_**Please complete this note if the charity has any debtors or prepayments.**_
|**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||-|-|
||-|-|
## **Total**
_**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
84
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
|||-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||250|-|-|-|
||-|-|-|-|
||-|-|-|-|
||250|-|-|-|
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
|**_Grant received for 2025 activity in 2024_**
|**Thisyear**
|**Lastyear**|
|---|---|---|
||**_4000_**||
|**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||4,000|-|
||-|-|
||4,000|-|
CC17a (Excel)
85
## **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**
|**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**
**Balance at the start of the reporting period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||4,250|-|
||-|-|
||-|-|
||4,250|-|
|**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.**|**Lastyear**
**Thisyear**|**Lastyear**
**Thisyear**|
|---|---|---|
||||
||||
||||
|**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.**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
86
## **Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
|**This year**|**Last year**|
|---|---|
|**_None_**||
|||
|
**_None_**||
**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 conditions related to its pledge should be given here.**
CC17a (Excel)
87
**Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
|**This year**||
|---|---|
|**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**|
|**None**||
|||
|||
|||
|**Lastyear**||
|**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**|
|||
|||
|||
|||
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
## **This year**
## **Description of item Estimate of financial effect Last year Description of item Estimate of financial effect**
**23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
|**Explain any uncertainties relating to the amount or**
**timing of settlement; and the possibilty of any**
**reimbursement**
**Where it is not practical to make one or more of these**
**disclosures, please state this fact**|**This year**|**Last year**|
|---|---|---|
||||
||||
CC17a (Excel)
88
## **Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total**
|**This year**
**£**|**Last year**
**£**|
|---|---|
|-|-|
|11,054|-|
|5,434|-|
|-|-|
|16,488|-|
CC17a (Excel)
89
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
|**25.1 Please provide details of the charity's**
**exposure to credit risk (the risk of incurring a loss**
**due to a debtor not paying what is owed) , liquidity**
**risk (the risk of not being able to meet short term**
**financial demands) and market risk (the risk that**
**the value of an investment will fall due to changes**
**in the market) arising from financial instruments to**
**which the charity is exposed at the end of the**
**reporting period and explain how the charity**
**manages those risks.**
**25.2 Please give details of the amount of change**
**in the fair value of basic financial instruments**
**(debtors, creditors, investments (see section 11,**
**FRS 102 SORP)) measured at fair value through**
**the SoFA that is attributable to changes in credit**
**risk.**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||
Low||
||||
||None||
CC17a (Excel)
90
## **Section C Notes to the accounts (cont)**
**Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
|**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||None||
||||
||None||
CC17a (Excel)
91
**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**_
|**_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**
**£**|
|Reserves|UR||10,214|
34,641|
-32,617|
-|
-|
12,238|
||||-|
-|
-|
-|
-|
-|
||||-|
-|
-|
-|
-|
-|
||||-|
-|
-|
-|
-|
-|
||||-|
-|
-|
-|
-|
-|
||||-|
-|
-|
-|
-|
-|
||||-|
-|
-|
-|
-|
-|
||||-|
-|
-|
-|
-|
-|
||||-|
-|
-|
-|
-|
-|
||||-|
-|
-|
-|
-|
-|
|**_Other funds_**|**N/a**|**N/a**|-|
-|
-|
-|
-|
-|
|**Total Funds**|||10,214|
34,641|
-32,617|
-|
-|
12,238|
CC17a (Excel)
92
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
||||-|
-|
-|
-|
-|
-|
||||-|
-|
-|
-|
-|
-|
||||-|
-|
-|
-|
-|
-|
||||-|
-|
-|
-|
-|
-|
||||-|-|-|-|-|-|
||||-|
-|
-|
-|
-|
-|
||||-|
-|
-|
-|
-|
-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|
-|
-|
-|
-|
-|
|**_Other funds_**|**N/a**|**N/a**|-|
-|
-|
-|
-|
-|
|**Total Funds**|||-|
-|
-|
-|
-|
-|
CC17a (Excel)
93
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
|**Thisyear**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**
|
|Between unrestricted and
restricted funds|||
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
||||
## **Last year**
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**
|
|---|---|---|
|Between unrestricted and
restricted funds|||
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
||||
## **27.4 Designated funds**
## **This year**
|**Thisyear**
**27.4 Designated funds**|||
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
|**Lastyear**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
CC17a (Excel)
94
**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.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**|**£**|**£**|**£**|
|||-|
-|
-|
-|
**-**|
|||-|
-|
-|
-|
**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**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.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
|||-|
-|
-|
-|
**-**|
|||-|-|-|-|**-**|
|||-|
-|
-|
-|
**-**|
|||-|
-|
-|
-|
**-**|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **28.2 Trustees' expenses**
CC17a (Excel)
95
_**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**
|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**_TRUE_**|**_TRUE_**|
|---|---|---|---|---|---|---|---|
|||||||||
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**
|
||||**£**|**£**|**£**||**£**|
|||||||||
|||||||||
|||||||||
|||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
96
## **Last year**
|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**_TRUE_**|**_TRUE_**|
|---|---|---|---|---|---|---|---|
|||||||||
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||~~**Amounts**~~
**written off**
**during**
**reporting**
~~**id**~~
|
||||**£**|**£**|**£**||~~**pero**~~
**£**|
|||||||||
|||||||||
|||||||||
|||||||||
_**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)
97
**Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
CC17a (Excel)
98
CHARITY COMMISSION
FOR ENGLAND MD WALES
Independent examinerfs report on thè
accounts
8•¢tion A
Report to the trL
haft8sbury Refijgee Group
On a¢counts for th• y
ended
31112124
Charity no
Ilf #nyl
1204787
S•t out on pag•s
to the)aoe fiumbwsol adthbonai GneetGI
I report lo the tNSt•ès on my exarninatsjn ofthè actojrrts of the at4)v• c*8rty
(the Tru8VI ts the pInj ended 31112r2024
ResponsSbllllfi•s and basls As the tharity's trustee4 you arè r•Sportsie lor the prep¥8bon ofthe
ol r•port
accounts in *wdance wth the rwuirem$nts ofthe Charibe8 Act 2011 fthg
I rop)rt in reSpt of my axarnirwlTh of lh& Tw8Vs acujunts CArt und8r
145 of the 2011 Ad and in earryiig out my eX8rningtton. I have
lolloweil all the awIcab Dir8clions given by the Chanty Commission under
S•¢t 14515llbl of th• Ad.
Ind•p•nd•fil •x*mln•r's I have CA)mpleted my examinats". I cs)nfim that Th) rnate matlgrs have
st•t•m•nt come to my attenb.on in eonn8cbon Ihe examinatw vknith gives me
cause to beIve that In. arry matenal res.
• the ac¢ounting records not W in 4C&xrdance wilh 8eLllon 130 of
th¢ Charth88 Ad., or
• the accL)unts dhl not accord the aCcnn0 r8,. or
b Ihg actount8 did not compty the applies8 requirements CMIra
th8 forni and cthlent of accounts set r*Jt in the Charib"eg lkn£Junls and
Rewtsl Regula13 2CpJ8 0th8r than any rtquirtmont Ihat the
tOLsnts gNe a lm f*r' VI which 18 nol ¥ matter eon8id8rod as
part ofan indapendent examintit.
I have no cortomg and have come no olfrw matter8 in connethc
th the examinthon to lch attention ShId be drawn In th18 report In
cffdef to en8* a prcyr LWKl•r8tandlng Off •c#>%nts to b• reach•J.
Slon•d:
Dat•..
17
N•m•:
R•lw*nt prof•sslonal
qualltlcatlonls) or body I
*nyl'.
Addr•ss:
Se¢tlon B
Dls¢losurn
Onty complete rflhe examiner n*J8 to hffjhw material maiters of cg)ncem
158e CC32, Indepnt èxaminatic oftharity accJJJnts". aThJ
g¢JidarKe for examiwsl.
Gi¥¢ h¢m brlef d•talls of
any items that the
•xamln•r wl$h•s to
disclose