South Yorkshire Charity Mentors
South Yorkshire Charity Mentors (A company limited by guarantee)
Report and Financial Statements For the Year Ended 31 March 2025
Charity number 1205927
Company number CEO34420
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South Yorkshire Charity Mentors
CONTENTS
REFERENCE AND ADMINISTRATIVE
DETAILS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
INTRODUCTION
Statement of compliance Objects and activities Public benefit
PROGRESS AND ACHIEVMENT
Progress and achievements
FINANCIAL REVIEW
Commentary on statement of financial activities and balance sheet Fundraising Reserves policy Going concern
GOVERNANCE
Trustees Trustee appointment, induction and training The Charity’s mentors Risk management Trustees ’responsibilities Charity Governance Code
REFERENCE AND ADMINISTRATIVE DETAILS
TRUSTEES
Anthony Pedder (Chair) Nancy Fielder Christopher Hallam Hayley Koseoglu Cameron McLellan Martin Singer Tracy Viner
SENIOR EXECUTIVE OFFICER Debra Bennett (appointed on 10/01/2025)
BANK Co-Operative Bank -BUSINESS DIRECTPLUS
REGISTRATION AS A CHARITABLE INCORPORATED ORGANISATION 28 November 2023 WEBSITE https://sycm.org.uk/ Registered Address High Green Development Trust,
Pack Horse Lane. Sheffield S36 3HY
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South Yorkshire Charity Mentors
The Trustees of South Yorkshire Charity Mentors (SYCM) (“the Charity”) present their Report and Financial Statements for the year ended 31 March 2025.
STATEMENT OF COMPLIANCE This report complies with the requirements of the Charity’s constitution (based on the ‘foundation’ model CIO constitution authorised by the Charity Commission), which is the Charity’s governing document, and of Accounting and Reporting by Charities: Statement of Recommended Practice (“SORP”) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard (“FRS”) applicable in the UK and Republic of Ireland (FRS 102), issued by the Charity Commission and the Office of the Scottish Charity Regulator in their role as the joint SORP-making body, recognised by the Financial Reporting Council.
The board of trustees, who are the directors of the company for the purposes of company law, present their report, together with the financial statements and independent examiners report for the year ended 31 March 2025
Objectives and Activities
Object
The Charities objective is to enhance the efficiency and effectiveness of South Yorkshire's charities and voluntary organisations by providing high-quality leadership mentoring. This mentoring fosters strategic thinking, strengthens leadership competencies, builds selfconfidence, and thereby improves and underpins the delivery of charitable services within the community.
The Charity addresses its objects by bringing together the expertise, skill, good will and resources of experienced leaders to support charities, voluntary organisations and community enterprises in South Yorkshire in defining and achieving their strategic goals. This support currently takes the form of pro bono short-term mentoring.
.
PUBLIC BENEFIT
In setting the Charity’s goals and in its planning activities the Trustees have given due consideration to the published Charity Commission guidance on the operation of the public benefit requirement of the Charities Act 2011. The public benefits through the improved performance, and in some cases the continued existence, of the non-profit organisations who are the sole recipients of the Charity’s pro bono mentoring service. The Charity does not target any particular body and it responds to any applicant. Most of these organisations are registered charities, but the Charity has also worked with social enterprises, CIOs, community groups, youth groups and individuals hoping to start a charitable organisation and who want to seek our advice, support and expertise. For these reasons the Trustees consider that the Charity meets the public benefit requirement.
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South Yorkshire Charity Mentors
PROGRESSION
Progress and Achievements
South Yorkshire Charity Mentors placed 60 volunteer mentors alongside charity CEO and Leadership team Mentees from 28[th] November 2023 to 31st March 2025. SYCM saw a continuous increase of mentoring requests, as charities sought expert guidance to strengthen their leadership and operations. The charity sector in South Yorkshire had faced significant challenges in the wake of the post COVID-19 pandemic and the ongoing cost-ofliving crisis. Many organisations experienced rising costs, increased service user numbers, and difficulties securing both restricted and unrestricted funding from statutory, institutional and private funders.
In helping organisations to meet these challenges, SYCM provided crucial support to the South Yorkshire charity sector through high-quality project delivery which prioritised strong relationships with partner charities.
Our mentors come from diverse backgrounds across South Yorkshire, bringing a wealth of experience and insight to the table from corporate organisations, NHS, Higher Education, HR groups, as well as highly experienced Charity CEOs . Importantly, our mentors are all volunteers, which emphasises our commitment to community engagement.
Mentor quality is fundamental because without good mentors, the Charity cannot fulfil its mission. It is also important because the marketing of the service relies a great deal on client endorsement. We invest heavily in strengthening our mentors' capacity and skills because the quality of our mentoring directly impacts our success. Our mentors possess extensive experience leading organisational strategy and implementation across the private, public, and voluntary sectors. While many have prior mentoring experience, their key strength is their ability to create a safe and trusting environment where mentees can explore challenges, discover solutions, and develop their own leadership skills. This approach empowers mentees to drive sustainable change within their charitable organisations.
At 31st March 2025 there were 60 mentors available to SYCM.
The Charity’s trustees take this opportunity to thank the mentors for their commitment and contribution to the Charity’s success.
South Yorkshire Charity Mentors (SYCM) has observed an increasing demand for its services and this influx of interest highlights the critical need for guidance and skill enhancement within the diverse communities within South Yorkshire’s voluntary sector. We have supported organisations focused on addiction and rehabilitation, disability support, health, arts and culture, and community well-being, reflecting a broad spectrum of community needs.
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South Yorkshire Charity Mentors
The Impact from mentoring enhances organisational and individual personal development.
The impact from enquiries is significant, as SYCM has been able to tailor its support across seven key areas identified by the voluntary sector. Leadership skills emerged as the most requested area, accounting for 12.6% of the support sought, followed by strategic planning and governance, each at 5.4%. Additionally, self-development, funding, finance, and human resources have also been vital areas where sector leaders are seeking expertise, indicating a desire for comprehensive development that aligns with their specific organisational challenges. As SYCM continues to adapt to the evolving needs of the sector, the commitment to underpinning organisational performance, nurturing effective leadership and facilitating strategic growth remains paramount, ultimately strengthening the communities served in South Yorkshire.
Impact from November 2023 _ March 2025
Organisations
| Sector | Number of organisations |
Sector | Number of organisations |
|---|---|---|---|
| Addiction/Rehabilitation & Homelessness |
4 | Disability Support Adult & Children |
9 |
| African Diaspora | 1 | Adult Education | 4 |
| Arts and Culture | 3 | Employability | 2 |
| Asylum and Refugee Support | 1 | Food Bank | 1 |
| Community - Advice | 3 | Health | 15 |
| Community - Well Being | 2 | Knife Crime | 1 |
| Community - Youth and sports |
2 | Older People (wellness and isolation prevention) |
2 |
| Community Transport | 2 | Women’s Refuge / safety |
1 |
| Animal welfare | 3 | Environmental | 3 |
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South Yorkshire Charity Mentors
Requested Skills
| equested Skills | |
|---|---|
| Leadership skills | 12.6% |
| Strategic planning | 5.4% |
| Governance | 5.4% |
| Self - Development | 4.8% |
| Funding | 4.8% |
| Finance | 5.4% |
| HR | 1,2% |
| Commercial Development | 1.8% |
- A small selection of responses is listed below:
I have received so much support from my Mentor and would recommend mentorship to every person managing teams within charities - it can be a lonely place and just having someone to bounce ideas off is very helpful.
It's been great to work with someone with experience in a different field. A mentor who has a unbiased approach and has been able to ask probing questions and share suggestions that’s helped to give me direction and a steer in our mentoring. I've transitioned well into my role and implemented a strategy and vision and got my team onboard and excited with that.
“ I feel I’m now at the top of the mountain and can see the horizon”.
On behalf of the Board of Trustees I would like to extend our heartfelt gratitude for the exceptional support we have received from SYCM. I want to say thank you for your invaluable advice and introductions, which have strengthened the relationship between the board and management, resulting in significant advancements in our fundraising strategy.
“As a result, we are now poised to develop a new reporting model for the Trustees and implement a corporate fundraising strategy”.
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South Yorkshire Charity Mentors
The trustees estimate the total value of mentoring services for the period from 28[th] November 2023 to 31st March 2025, based on an average of 15 mentoring hours per project at an hourly rate of £100.00, at £96,000. The projected value reflects the dedication and experience of our mentors who volunteer their time to support charities throughout South Yorkshire.
Plans
We remain committed to our strategic aims. We are committed to ensuring that any charity or community group leader in South Yorkshire who could benefit from a charity mentor is aware of who we are, what we offer, and how to reach us.
Continued Collaboration and Engagement with Other Intermediary Charities
We will continue to build our collaboration with VAS, VAR, Barnsley CVS and Doncaster volunteering, South Yorkshire Community Fondation and Coalfield Regeneration by offering presentations to charity and community leaders . In addition, and where opportunities arise, we will engage in joint events and roadshows to reach a broader audience. These collaborative efforts will help us to respond to the needs of more charities and extend our support to those who may benefit from mentoring services, further strengthening our presence and impact across the county.
Fundraising
In July 2025, the charity secured donations from a private philanthropist, a local company and the Cutlers’ Company which will go towards operational costs, and allow us to further improve our service offerings to the community and the public sector. We are incredibly grateful for all the support and confidence we receive from our donors. We will use our funds to support our on-going activities and we also plan to invest in infrastructure, systems, and processes, including integrating our database and continued website improvements, to enhance our operational capacity and support future growth.
Impact Framework and Social Return on Investment
We aim to continue to develop our comprehensive Impact Framework to assess South Yorkshire Charity Mentors impact on mentees, their charities, the sector, and the beneficiaries they serve. To ensure a robust and evidence-based approach We will continue to conduct surveys of our service users. This will enable us to evaluate and refine our model, providing valuable insights to strengthen our work and demonstrate the social return on investment (SROI) of our services.
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South Yorkshire Charity Mentors
Increased Mentee Referrals
While many of our referrals currently come through networking, SYCM webpage and LinkedIn we continually take steps to expand our reach beyond our usual networks and engage with new and existing organisations that may not yet be aware of us.
Website and Social Media
Our website is designed to be easily accessible and user-friendly. The website serves as a helpful resource, providing clear information about our services and making it easier for charity leaders to connect with us for a referral. In addition to the website, we are well established on LinkedIn.
Mentor Training and Development
We are committed to providing ongoing training and development for our mentors to ensure they are equipped with the skills and knowledge needed to support charity leaders effectively. As part of our dedication to, equity, diversity and inclusion (EDI), we are actively recruiting mentors who reflect these values and the diverse needs of the organisations we support.
Organisational Learning
We are committed to organisational learning for our Executive Officer, Trustees, and Mentors to strengthen our governance, delivery, and inclusivity. By continuously enhancing our knowledge and skills, we aim to ensure that South Yorkshire Charity Mentors remains adaptable, effective, and responsive to the evolving needs of the charity leaders we support.
Continued Collaboration with Other Charity Mentors Groups
We will continue to liaise with other Charity Mentors groups across the UK, exchanging insights and best practices to strengthen support for charity leaders.
The Charity’s only costs are expected to remain its core costs
The provision of free mentoring services to charities in South Yorkshire remains a top priority for our organisation. By implementing this approach to mentorship, we aim to strengthen the capacity of local nonprofit organisations, foster community development, and thereby enhance the quality of services provided to those in need. We are committed to ensuring that this invaluable resource is accessible, effective, and sustainable.
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South Yorkshire Charity Mentors
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FINANCIAL
REVIEW Commentary on statement of financial activities and balance sheet
This report and financial statements are for the year ended 31 March 2025. At 31 March 2025 the Charity held a bank balance of £16,360 ( 28[th] November 2023 to 31[st] March 2025 £40,723, of which £0 was classified as restricted income funds.
Income from donations in the year ended 31[st] March 2025 totalled £40,723. Total communications and publicity (including website set-up and maintenance costs) amounted to £120.
Charitable activities costs totalled £96.
The Charity’s principal expense is fees for the services of the Executive Director. This amounted to £24,147in the year to 31 March 2025
The basis for allocating those fees to expense categories is described in note 4 to the financial statements.
Fundraising
The Charity’s income from donations is shown in note 3 to the financial statements, which also describes the restricted purposes where applicable.
The Trustees are extremely grateful to the donors who have shown such confidence in the Charity’s work. Their generosity has put the Charity’s work on a firm footing and enabled it to position itself not only to mentor charities and the voluntary sector in South Yorkshire.
Reserves policy
The Trustees regularly review the Charity’s financial position, cash flow and spending against the background of its budget and plan which are reviewed annually, as is the Charity’s reserves policy.
The Trustees do not intend to accumulate and maintain a substantial unrestricted reserve. Our overhead costs are low – we do not have premises costs or full-time staff.
Our reserves will reflect the costs of closing and some allowance for bridging cash flow between funding rounds.
The level of reserves is reviewed annually to ensure adequate cover of operating costs is maintained.
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South Yorkshire Charity Mentors
Going concern
Having reviewed the funding available to the Charity together with its requirements for the next two years, the Trustees have a reasonable expectation that the Charity has adequate resources to continue its activities for the foreseeable future.
Accordingly, they have adopted the going concern basis in preparing the financial statements.
GOVERNANCE
The Trustees determine the general policy of the Charity. The current trustees are shown on page 2.
The Charity is administered by the Board of Trustees, which must have a minimum of five and a maximum of eight members, at least two of whom must themselves be mentors and two of whom must not be mentors.
The proposal to appoint a new trustee is made at a trustee meeting for consideration and approval by the existing trustees. This normally follows a series of discussions between the candidate and the Chair, other trustees and the Executive Officer, allowing the candidate to be briefed on legal obligations under charity law, on the Charity’s constitution, business plan, operations and recent financial performance.
The Board meets approximately quarterly, its meetings normally being followed by a meeting of the Charity’s mentors for an exchange of information and to provide training and feedback.
The Executive Officer is responsible to the Trustees for overseeing the Charity’s operations. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.
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South Yorkshire Charity Mentors
Risk management
The Trustees recognise their responsibilities in the management of risk and have a documented risk management strategy and assessment which is reviewed regularly by the Board.
The Trustees consider that the Charity has two principal risks:
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Being seen as giving clients advice which may cause damage to their organisation. To mitigate this, before a project commences, the Executive Officer explains clearly and documents the role and scope of a charity mentor and the support they can and cannot offer. Mentors are required not to hold themselves out as advisors. In addition, mentor and mentee feedback is gathered after each project and regular reviews for the mentors are held. Mentees are asked to sign a disclaimer before commencement of the project and SYCM also has a formal complaints procedure of which clients are advised on embarking on a project.
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The loss of key operational personnel. This is mitigated by having a comprehensive suite of policies, protocols and procedures, etc. which are included on the Charity’s website.
South Yorkshire Charity Mentors Report and Financial Statements for the year ended 31[st] March 2025
Trustees ’Responsibilities
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity’s transactions, disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the provisions of the Charity’s constitution. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Charity Governance Code The Charity Governance Code (“the Code”) for smaller charities was published in July 2017 by an independently chaired cross-sector collaboration, the Charity Governance Code Steering Group (“the Code Steering Group”), of which the Charity Commission is an observer. The Charity has taken steps to follow the Code as the Steering Group intended, viz. as a tool for continuous improvement towards the highest standards of governance.
Name Debra Carol Bennett
Senior Executive Officer
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| SOUTH YORKSHIRE CHARITY MENTORS | SOUTH YORKSHIRE CHARITY MENTORS | SOUTH YORKSHIRE CHARITY MENTORS | CHARITY NO | 1205927 | ||
|---|---|---|---|---|---|---|
| Annual accounts for theperiod | ||||||
| 11/28/2023 | To | 3/31/2025 | ||||
| Section A | Statement of financial activities | |||||
| 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 Total S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 Total S12 S13 Net gains/(losses) on investments S14 Net income/(expenditure) S15 Extraordinary items S16 Transfers between funds S17 Gains and losses on revaluation of fixed assets for the charity’s own use S18 Other gains/(losses) S19 Net movement in funds S20 Reconciliation of funds: Total funds brought forward S21 Total funds carried forward S22 Recommended categories by activity Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses): |
Total funds £ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Prior year funds |
|||||
| 40,723 | - | - | 40,723 | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | |||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| 40,723 | - | - | 40,723 | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| 24,362 | - | - | 24,362 | - | ||
| - | - | - | - | - | ||
| 24,362 | - | - | 24,362 | - | ||
| 16,360 | - | - | 16,360 | - | ||
| - | - | - | - | - | ||
| 16,360 | - | - | 16,360 | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| 16,360 | - | - | 16,360 | - | ||
| - | - | - | - | - | ||
| 16,360 | - | - | 16,360 | - |
| SOUTH YORKSHIRE CHARITY MENTORS | SOUTH YORKSHIRE CHARITY MENTORS | CharityNo | 1205927 | |||
|---|---|---|---|---|---|---|
| Annual accounts for theperiod | 11/28/2023 | To | 3/31/2025 | |||
| Section B Balance sheet | ||||||
| Guidance note £ £ Fixed assets F01 F02 Intangible assets (Note 15) B01 - - Tangible assets (Note 14) B02 - - Heritage assets (Note 16) B03 - - Investments (Note 17) B04 - - Total fixed assets B05 - - Current assets Stocks (Note 18) B06 - - Debtors (Note 19) B07 - - Investments (Note 17.4) B08 - - Cash at bank and in hand (Note 24) B09 16,360 - Total current assets B10 16,360 - B11 - - Net current assets/(liabilities) B12 16,360 - Total assets less current liabilities B13 16,360 - B14 - - Provisions for liabilities B15 - - Total net assets or liabilities B16 16,360 - Funds of the Charity Endowment funds (Note 27) B17 - B18 - Unrestricted funds B19 16,360 Revaluation reserve B20 Fair value reserve B21 Total funds B22 16,360 - Unrestricted funds Restricted income funds Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27) |
£ £ F03 F04 Endowment funds Total this year |
£ F05 Total last year |
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| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| 16,360 | - | - | 16,360 | - | ||
| 16,360 | - | - | 16,360 | - | ||
| - | - | - | - | - | ||
| 16,360 | - | - | 16,360 | - | ||
| 16,360 | - | - | 16,360 | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| 16,360 | - | - | 16,360 | - | ||
| - | - - 16,360 - |
- | ||||
| - | - | - | ||||
| 16,360 | - | |||||
| 16,360 | - | - | 16,360 | - |
The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
| Signature of director authenticating accounts being sent to Companies House Signed by one or two trustees/directors on behalf of all the trustees/directors |
Print Name | ~~Date of approval~~ ~~dd/mm/~~ |
|---|---|---|
| ~~yyyy~~ | ||
| Signature | Date dd/mm/yyyy | |
| Print name |
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 ü 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* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:
An explanation as to those factors that support the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the going concern assumption doubtful;
Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
Not applicable
Not applicable
Not applicable
1.3 Change of accounting policy
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
----- Start of picture text -----
Yes ü
-Tick as appropriate
No
Please disclose:
(i) the nature of the change in accounting policy; Not applicable
----- End of picture text -----*
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| (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and |
Not applicable |
|---|---|
| (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. |
Not applicable |
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes ü * -Tick as appropriate No
Please disclose:
| (i) the nature of any changes; | Not applicable |
|---|---|
| (ii) the effect of the change on income and expense or assets and liabilities for the current period; and |
Not applicable |
| (iii) where practicable, the effect of the change in one or more future periods. |
Not applicable |
1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
| Yes ü No Please disclose: |
ü | * -Tick as appropriate | * -Tick as appropriate | ||
|---|---|---|---|---|---|
| (i) the nature of the prior period error; | Not applicable | ||||
| (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and |
Not applicable | ||||
| (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts. |
Not applicable |
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Section C Notes to the accounts (cont
Note 2 Accounting policies
Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE
Please provide a description of the nature of each change Not applicable in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of period period £ £ Fund balances as previously 0 16,360 stated Adjustments: Fund balance as restated 0 16,360
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
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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 These are included in the Statement of Financial Activities (SoFA) when: Offsetting Grants and donations Legacies Government grants The charity has received government grants in the reporting period Donated goods · 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. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations 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 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. Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. |
Yes No N/a |
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| Yes No N/a |
| Support costs The charity has incurred expenditure on support costs. Volunteer help 2.3 EXPENDITURE AND LIABILITIES Liability recognition Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors Provisions for liabilities 2.4 ASSETS These are capitalised if they can be used for more than one year, and cost at least They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. Intangible fixed assets The 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. Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 |
Support costs The charity has incurred expenditure on support costs. Volunteer help 2.3 EXPENDITURE AND LIABILITIES Liability recognition Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors Provisions for liabilities 2.4 ASSETS These are capitalised if they can be used for more than one year, and cost at least They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. Intangible fixed assets The 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. Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 |
Support costs The charity has incurred expenditure on support costs. Volunteer help 2.3 EXPENDITURE AND LIABILITIES Liability recognition Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors Provisions for liabilities 2.4 ASSETS These are capitalised if they can be used for more than one year, and cost at least They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. Intangible fixed assets The 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. Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 |
ü | ||
|---|---|---|---|---|---|
| Yes No N/a |
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| Yes No N/a |
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| ü | |||||
| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| Yes No N/a |
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| ü | |||||
| Yes No N/a |
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| ü | |||||
| Yes No N/a |
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| ü | |||||
| Yes No N/a |
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| ü | |||||
| Yes No N/a |
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| ü | |||||
| Yes No N/a |
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| ü |
| They are valued at cost. Heritage assets They are valued at cost. Investments Debtors Current asset investments They are valued at fair value except where they qualify as basic financial instruments. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. |
Yes No N/a |
Yes No N/a |
Yes No N/a |
|---|---|---|---|
| ü | |||
| Yes No N/a |
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| ü | |||
| Yes No N/a |
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| ü | |||
| Yes No N/a |
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| ü | |||
| Yes No N/a |
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| ü | |||
| Yes No N/a |
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| ü | |||
| Yes No N/a |
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| ü | |||
| Yes No N/a |
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| ü | |||
| Yes No N/a |
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| ü | |||
| Yes No N/a |
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| ü | |||
| Yes No N/a |
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| ü |
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 |
|---|---|---|---|---|---|---|
| Analysis Total funds Prior year £ £ Donations and gifts 38,848 - - 38,848 - Gift Aid 1,875 - - 1,875 - Legacies - - - - - - - - - - - - - - Donated goods,facilities and services - - - - - Other - - - - Total40,723 - - 40,723 - - - - - - - - - - - - - - - - Other - - - - - Total- - - - - - - - - - - - - - - - - - - - Other - - - - - Total- - - - - Interest income - - - - - Dividend income - - - - - Rentalandleasingincome - - - - - Other - - - - - Total- - - - - - - - - - - - - - - - - - - - - - - - - Total- - - - - Other: Conversion of endowment funds into income - - - - - - - - - - - - - - - - - - - - Other - - - - - Total- - - - - TOTAL INCOME 40,723- - 40,723- Other information: Unrestricted funds Restricted income funds Endowment funds Donations and legacies: General grants provided by government/other charities Membership subscriptions and sponsorships which are in substance donations Charitable activities: Other trading activities: Income from investments: Separate material item of income: Gain on disposal of a tangible fixed asset held for charity's own use Gain on disposal of a programme related investment Royalties from the exploitation of intellectual propertyrights |
Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds |
|||||
| Donations and gifts | 38,848 | - | - | 38,848 | - | |
| Gift Aid | 1,875 | - | - | 1,875 | - | |
| Legacies | - | - | - | - | - | |
| General grants provided by government/other charities |
- | - | - | - | - | |
| Membership subscriptions and sponsorships which are in substance donations |
- | - | - | - | ||
| Donated goods,facilities and services | - | - | - | - | - | |
| Other | - | - | - | - | ||
| Total | 40,723 | - | - | 40,723 | - | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| Interest income | - | - | - | - | - | |
| Dividend income | - | - | - | - | - | |
| Rentalandleasingincome | - | - | - | - | - | |
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Total | - | - | - | - | - | |
| Conversion of endowment funds into income | - | - | - | - | - | |
| Gain on disposal of a tangible fixed asset held for charity's own use |
- | - | - | - | - | |
| Gain on disposal of a programme related investment |
- | - | - | - | - | |
| Royalties from the exploitation of intellectual propertyrights |
- | - | - | - | - | |
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| 40,723 | - | - | 40,723 | - | ||
| All income in the prior year was unrestricted except for: (please provide description and amounts) |
CC17 (E l)
01/21/2026
10
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)
CC17 (E l)
01/21/2026
11
Section C Notes to the accounts (cont)
Note 4 Analysis of receipts of government grants
| Government grant 1 Government grant 2 Government grant 3 Other Government grant 1 Government grant 2 Government grant 3 Other Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income. Please give details of other forms of government assistance from which the charity has directly benefited. |
Description This year £ |
Description This year £ |
Description This year £ |
|---|---|---|---|
| - | |||
| - | |||
| - | |||
| - | |||
| Total Description |
- | ||
| Last year £ |
|||
| - | |||
| - | |||
| - | |||
| - | |||
| Total - Thisyear Lastyear |
- | ||
| Thisyear Lastyear |
|||
CC17a (Excel)
01/21/2026
12
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. |
|||
| Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers. |
|||
CC17a (Excel)
01/21/2026
13
Section C Notes to the accounts (cont)
Note 6 Analysis of expenditure
| Analysis Expenditure on raising funds: |
This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds |
This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds |
This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds |
This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds |
This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds |
This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds |
This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds |
This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds |
|---|---|---|---|---|---|---|---|---|
| Incurred seeking donations | - | - | - | - | - | - | - | - |
| Incurred seeking legacies | - | - | - | - | - | - | - | - |
| Incurred seeking grants | - | - | - | - | - | |||
| Operating membership schemes and social lotteries |
- | - | - | - | - | |||
| Staging fundraising events | - | - | - | - | - | |||
| Fudraising agents | - | - | - | - | - | |||
| Operating charity shops | - | - | - | - | - | |||
| Operating a trading company undertaking non-charitable trading activity |
- | - | - | - | - | |||
| Advertising, marketing, direct mail and publicity |
- | - | - | - | - | - | - | - |
| Start up costs incurred in generating new source of future income |
- | - | - | - | - | - | - | - |
| Database development costs | - | - | - | - | - | - | - | - |
| Other trading activities | 24,362 | - | - | 24,362 | - | |||
| 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 | 24,362 | - | - | 24,362 | - | - | - | - |
| Expenditure on charitable activities: | ||||||||
| - | - | - | - | - | - | - | - | |
| - | - | - | - | - | - | - | - | |
| - | - | - | - | - | - | - | - | |
| - | - | - | - | - | - | - | - | |
| Total expenditure on charitable activities |
- | - | - | - | - | - | - | - |
| Separate material item of expense | ||||||||
| - | - | - | - | - | - | - | - | |
| - | - | - | - | - | - | - | - | |
| - | - | - | - | - | - | - | - | |
| Total | - | - | - | - | - | - | - | - |
| Other | ||||||||
| - | - | - | - | - | - | - | - | |
| - | - | - | - | - | - | - | - | |
| - | - | - | - | - | - | - | - | |
| - | - | - | - | - | - | - | - | |
| Total other expenditure TOTAL EXPENDITURE |
- | - | - | - | - | - | - | - |
| 24,362 | - | - | 24,362 | - | - | - | - |
Other information:
Analysis of expenditure on charitable activities
| Thisyear | Thisyear | Thisyear | Thisyear | Lastyear | Lastyear | Lastyear | Lastyear | |
|---|---|---|---|---|---|---|---|---|
| Activity or programme | Activities undertaken directly |
Grant funding of activities |
Support Costs |
Total this year |
Activities undertaken directly |
Grant funding of activities |
Support Costs |
Total last year |
| £ | £ | £ | £ | £ | £ | £ | £ | |
| Activity1 | - | - | - | - | - | - | - | - |
| Activity2 | - | - | - | - | - | - | - | - |
| Other | - | - | - | - | - | - | - | - |
| Total | - | - | - | - | - | - | - | - |
CC17a (Excel)
01/21/2026
14
Section C Notes to the accounts (cont)
Note 7 Extraordinary items
Please explain the nature of each extraordinary item occurring in the period.
| Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary item |
Description | This year Last year £ £ |
This year Last year £ £ |
|---|---|---|---|
| - | - | ||
| - | - | ||
| - | - | ||
| - | - | ||
| - | - | ||
| s | - | - |
CC17a (Excel)
01/21/2026
15
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)
01/21/2026
16
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)
01/21/2026
17
Section C Notes to the accounts
Note 10 Details of certain items of expenditure
10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).
| Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es). |
||
|---|---|---|
| Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner |
This year £ |
Last year £ |
| - | - | |
| - | - | |
| - | - | |
| - | - |
CC17a (Excel)
01/21/2026
18
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: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party |
This year £ |
Last year £ |
|---|---|---|
| - | - | |
| - | - | |
| - | - | |
| - | - | |
Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:
Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party
Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000
| Band | Band | Number of employees | Number of employees |
|---|---|---|---|
| This year - |
Last year - |
||
| £60,000 to £69,999 | |||
| £70,000 to £79,999 | - | - | |
| £80,000 to £89,999 | - | - | |
| £90,000 to £99,999 | - | - | |
| £100,000 to £109,999 | - | - | |
| 11.2 Average head count in the year Fundraising 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. The parts of the charity in which the |
|||
| Thisyear | Lastyear | ||
| £ | £ | ||
| - |
- | ||
| This year Number |
Last year Number |
||
| Fundraising | - | - |
CC17a (Excel)
01/21/2026
19
employees work
| 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.
Please explain the nature of the payment
This year
Last year
Please state the legal authority or reason for making the payment
This year
Last year
| Please state the amount of the payment (or value of any waiver of a right to an asset) |
Thisyear | Lastyear |
|---|---|---|
| £ - |
£ - |
11.4 Redundancy payments Please complete if any redundancy or termination payment is made in the period.
| Total amount of payment The extent of redundancy funding at the balance sheet date The nature of the payment (cash, asset etc.) |
Thisyear | Lastyear |
|---|---|---|
| £ - |
£ - |
|
| Thisyear | Lastyear | |
| £ - |
£ - |
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Please state the accounting policy for any redundancy or termination payments
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Section C Notes to the accounts (cont)
Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.
12.1 Please complete this note if a defined contribution pension scheme is operated.
| Amount of contributions recognised in the SOFA as an expense | Thisyear | Lastyear |
|---|---|---|
| £ - |
£ | |
| - |
Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.
12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.
Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.
Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different
12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.
Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details
Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details
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Section C Notes to the accounts (cont)
Note 13 Grantmaking
Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.
This year:
13.1 Analysis of grants paid (included in cost of charitable activities)
| Analysis | Grants to institutions |
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.
13.2 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. |
Yes | Please provide details of charity's URL. |
|---|---|---|---|
| No | Provide details below |
||
| Names of institution | Purpose | Total amount of grants paid £ |
|
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| Total grants to institutions in reporting period Other unanalysed grants TOTAL GRANTS PAID |
- | ||
| - | |||
| - |
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Last year:
13.3 Analysis of grants paid (included in cost of charitable activities)
| Analysis | Grants to institutions |
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
Please provide details of charity's URL. My charity has made grants to particular institutions that are material in the Yes 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. Provide details No below
| Names of institution | Purpose | Total amount of grantspaid £ |
|---|---|---|
| - | ||
| - | ||
| - | ||
| - | ||
| - | ||
| - | ||
| - | ||
| - | ||
| - | ||
| - | ||
| Total grants to institutions in reporting period Other unanalysed grants TOTAL GRANTS PAID |
- | |
| - | ||
| - |
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Section C Notes to the accounts (cont)
Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets
14.1 Cost or valuation
| At the beginning of the year Additions Revaluations Disposals Transfers At end of the year 14.2 Depreciation and impairments Basis* Rate At beginning of the year Disposals Depreciation Impairment Transfers At end of the year 14.3 Net book value* Net book value at the beginning of the year Net book value at the end of the year |
£ Freehold land & buildings |
£ Other land & buildings |
£ Plant, machinery and motor vehicles |
£ Fixtures, fittings and equipment |
Total £ |
|---|---|---|---|---|---|
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| n/a | n/a | n/a | SL | ||
| 25% | |||||
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - |
14.4 Impairment
This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.
Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.
| 14.5 Revaluation If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions 14.6 Other disclosures the carrying amount that would have been recognised had the assets been carried under the cost model. (i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities. |
Thisyear Lastyear |
Thisyear Lastyear |
|---|---|---|
| - | - | |
| 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.
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Section C Notes to the accounts (cont)
Note 15 Intangible assets
Please complete this note if the charity has any intangible assets
15.1 Cost or valuation
| Other Total £ £ £ £ At beginning of the year - - - - Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - - - - 15.2 Amortisation and impairments Basis* SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - - - - Disposals - - - - Amortisation - - - - Impairment - - - - Transfers - - - - At end of year - - - - 15.3 Net book value - - - - - - - - Research & development Patents and trademarks* Straight Line ("SL") or Reducing Balance ("RB") Net book value at the beginning of the year Net book value at the end of the year |
Other Total £ £ £ £ At beginning of the year - - - - Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - - - - 15.2 Amortisation and impairments Basis* SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - - - - Disposals - - - - Amortisation - - - - Impairment - - - - Transfers - - - - At end of year - - - - 15.3 Net book value - - - - - - - - Research & development Patents and trademarks* Straight Line ("SL") or Reducing Balance ("RB") Net book value at the beginning of the year Net book value at the end of the year |
Other Total £ £ £ £ At beginning of the year - - - - Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - - - - 15.2 Amortisation and impairments Basis* SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - - - - Disposals - - - - Amortisation - - - - Impairment - - - - Transfers - - - - At end of year - - - - 15.3 Net book value - - - - - - - - Research & development Patents and trademarks* Straight Line ("SL") or Reducing Balance ("RB") Net book value at the beginning of the year Net book value at the end of the year |
Other Total £ £ £ £ At beginning of the year - - - - Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - - - - 15.2 Amortisation and impairments Basis* SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - - - - Disposals - - - - Amortisation - - - - Impairment - - - - Transfers - - - - At end of year - - - - 15.3 Net book value - - - - - - - - Research & development Patents and trademarks* Straight Line ("SL") or Reducing Balance ("RB") Net book value at the beginning of the year Net book value at the end of the year |
Other Total £ £ £ £ At beginning of the year - - - - Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - - - - 15.2 Amortisation and impairments Basis* SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - - - - Disposals - - - - Amortisation - - - - Impairment - - - - Transfers - - - - At end of year - - - - 15.3 Net book value - - - - - - - - Research & development Patents and trademarks* Straight Line ("SL") or Reducing Balance ("RB") Net book value at the beginning of the year Net book value at the end of the year |
Other Total £ £ £ £ At beginning of the year - - - - Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - - - - 15.2 Amortisation and impairments Basis* SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - - - - Disposals - - - - Amortisation - - - - Impairment - - - - Transfers - - - - At end of year - - - - 15.3 Net book value - - - - - - - - Research & development Patents and trademarks* Straight Line ("SL") or Reducing Balance ("RB") Net book value at the beginning of the year Net book value at the end of the year |
|---|---|---|---|---|---|
| SL or RB | SL or RB | SL or RB | SL or RB | Straight Line ("SL") or Reducing Balance ("RB") |
|
| - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
|||||
| - | - | - | - | ||
| - | - | - | - |
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
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| 15.5 Impairment This year: Last year: 15.6 Revaluation If an accounting policy of revaluation is adopted, please provide: This year Last year the effective date of the revaluation the name of independent valuer, if applicable the methods applied 15.7 Other disclosures Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. the carrying amount that would have been recognised had the assets been carried under the cost model. (i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset. (ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities. (iii) Please provide the amount of contractual commitments for the acquisition of intangible assets. (iv) State the amount of research and development expenditure recognised as expenditure in the year. (v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included. (vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period. |
||
|---|---|---|
| This year | Last year | |
- The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.
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Section C Notes to the accounts (cont)
Note 16 Heritage assets
Please complete this note if the charity has heritage assets
16.1 General disclosures for all charities holding heritage assets
This year Last year
(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.
16.2 Cost or valuation
| At beginning of the year Additions Disposals Revaluations Transfers At end of the year 16.3 Depreciation and impairments Basis* Rate At beginning of the year Disposals Depreciation Impairment Transfers At end of year 16.4 Net book value* Net book value at the end of the year Net book value at the beginning of the year |
£ Heritage asset 1 |
£ Heritage asset 2 |
£ Heritage asset 3 |
£ Heritage asset 4 |
Total £ |
Total £ |
|---|---|---|---|---|---|---|
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Straight Line ("SL") or Reducing Balance ~~(~~"~~RB~~"~~)~~ |
||||||
| - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
||||||
| - | - | - | - | - | ||
| - | - | - | - | - |
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16.5 Impairment
This year Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. Last year Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.
16.6 Revaluation
If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation
This year Last year
16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation
| Additions Disposals Depreciation/impairment Revaluation Carrying amount at the end of period Carrying amount at the beginning of the 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. |
This year | Last year |
|---|---|---|
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(iii) Disclose information that is helpful in assessing the value of heritage assets.
(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.
16.9 Five year summary of heritage assets transactions
| 2015 | 2014 | 2013 | 2012 | 2011 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals |
|||||
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | |||||
| - | |||||
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - |
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CIIARITY COMM155th ' Indop•nd•nt oxamln•r's report on the I FI A> ANO w,E5 accounts |8139IF S•¢tioii Dis¢lo•iire f)Iily coinpl818 if tho aYamin•T n•od• 10 IwJhlNhl mlwi•l liwl¥Èf8 IA 6%mtlffl (88e Q.C32, Indep•nd8nt oxaminatKJn of r.h•rrty AccrJwil• dIfkIn• •nd guanC0 for •x•minorn) 6•cllbft A ..a Ihtl•pertdtrni Ex•mln•r"• Roport <&1 R•port to th• tru•t••8 Srf)ulh YO1.f Charty M•ntor8 On a¢wunt• for th• ymr •nd•d 31 March 2025 Charlty no (11 anyl 1206927 Glv• h•r• brl•f d•t411• of I any It•in• th•t th• •xamln•r wl•h•• to No Conc•rn• 8•t out on p•g•• I report to th• tfU8tee8 on my oxaminalion of the accounts of thé •bov• chwity (Ih• Tru8r") for the year onded A8 tho charfty'i trustets, you ar• respon•lble lor the preparation of the •¢counts in octordance wilh th• requirementy of the Charrtl88 Act 2011 (°th• Ad R•gpon•lbllltlM and bul• ol r•port I report in MFCt of my ex8rnlnatn of the TnMI'• accoijnts camed oul under 3eGtK)n 145 of the 2011 Act and in c8rylng out my examination, I have followed all the applicable Directions given by the Charrty Commlssion under *ection 1451S>(b) of the Act. Ind•p•nd•nt •xamln•f• 8tat•mont I have cOmpted my ex•min8tlon. I confim that no material matter8 have corn to my •ttentK)n in connectlon wrth the ernlnatn whh gives me cause to bolleve that In. any material respec the accountlng rncords were not kept In accofd8nce with section 130 of the Charities Act" the accounts did not aca)nJ wrth the accounting records, or the accounts dkl not compty with the applicable requlrements concerning the fom and content of accounts set out in the Charities (Aecounts and Reports) Regulations 2008 other than any requirement that the accounts give a Yrue and fairf view which is not a matter consered as part of an Independent examination. I have no ncernS and have corn across no other matters in conneclion th the exarninatn to whh attentth should be drawn In this report In order to enable a proper understanding of the accounts to be reached. ' Hea&9 delete the words in the br8ckets IY they do not apply Signod: Dat•: Name: , Margaret Mary Hall R•levant prof•s8lonal qualification(•) or body (If any): ACA ICAEW Addr•g9: 48 Retford Road Sheffield IER Oct 2018 IER Oct 2018