## **– Best Mates Wegotya Limited** ## **Report of the Trustees For the Year Ended 31 July 2024** ## Introduction Period covered: From 1[st] August 2023 to 31[st] July 2024 Charity name: Best Mates – Wegotya Limited Charity registration number: 1205963 Charity address: Unit 5 Callenders, Paddington Drive, Swindon, SN5 7YW Best Mates – Wegotya Limited is a Charitable Company. As a charitable company 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. ## Objectives and Activities ## **Objectives** The Charity's objects are restricted specifically, in each case only for the public benefit, to providing relief and assistance to people in need in any part of the United Kingdom who are the victims of, or affected by: - (a) death, grief or critical illness by offering them help and guidance particularly by the provision of counselling and support, respite and financial assistance; - (b) physical illness of any description or in need of rehabilitation as a result of such illness, by the provision of facilities for work and recreation; - (c) unemployment in such ways as may be thought fit, including assistance to find employment; - (d) mental health issues by offering help and guidance particularly by the provision of counselling and support, and assisting in the treatment and care of persons suffering from mental illness by the provision of facilities for work and recreation; - (e) homelessness by offering help and guidance particularly by the provision of counselling and support, employment opportunities and financial assistance that through lack of means, would otherwise be unobtainable; - (f) addiction by offering help and guidance particularly by the provision of free counselling and support and rehabilitation; and - (g) financial hardship by offering free help and guidance particularly by the provision of counselling and support, rehabilitation, employment opportunities and financial support, that through lack of means, would otherwise be unobtainable. - (h) financial hardship by offering free access to programmes, classes, sporting activities and travel, that through lack of means, would otherwise be unobtainable. ## **Activities** Having all been through tough times, it was apparent that seeking help with ease from readily available services was not as easy as it sounds. It takes courage, confidence, and knowhow to take those steps and that is of course if you know where to turn. We continually recruit volunteers that we call “Mates”. These are people who have all been through their own unique situations to navigate and seek the help they have needed to get their lives back on track. Individuals are matched with one of our volunteers who will dedicate their time to not only talk but to provide information on how to navigate the individual’s personal situation. We partner with local services to provide free or subsidised access to programmes, classes, counselling and any other funding and financial support, otherwise unobtainable by the individual to help with their specific circumstances. ## **Public Benefit** When considering the aims of the charity the trustees have had due regard to the guidance issued by the Charity Commission on Public Benefit ## Achievement and Performance ## **Charitable activities** Having all been through tough times, it was apparent that seeking help with ease from readily available services was not as easy as it sounds. It takes courage, confidence, and knowhow to take those steps and that is of course if you know where to turn. So that is where we come in – We continually recruit volunteers that we call “Mates” these are people who have ALL been through their own unique situations, people who have managed to navigate and seek the help they have needed to get their lives back on track. When you reach out to us and tell us what you are going through, we will then match you up with one of our “Mates” who will make contact and spend time to meet up or talk over the phone to allow a non-judgemental conversation, but full of understanding and information of what they did to pull themselves out of their situation. They will be there to guide and support you and help to change your life for the better. We know that simply meeting a “Mate” won’t always fix the issues and finding the services to make an impact is very hard and can be overwhelming, so as a charity we also partner with local services that we recognise and have also spoken to making sure that their standards and approach match with intentions and goals at Best Mates. The difference between speaking to us and a loved one is that you won’t get the standard “family response”. So should you require further help, we can signpost you in the right direction but also help towards any treatment if its required. ## Financial Review The Charity’s first financial period ended 31[st] July 2024 with donations and fundraising totalling £129,075. After financial and professional support to beneficiaries, event and fundraising costs and general overheads there was a surplus for the year of £30,294. As at the 31[st] July 2024 the charity held £30,294 as unrestricted funds. Best Mates Charity Reserve Policy Purpose The purpose of this Reserve Policy is to outline the guidelines for maintaining and managing reserves at Best Mates. The reserves are intended to provide financial stability, safeguard against unexpected expenses, and ensure the continued delivery of our mission in the event of financial challenges. ## **Reserve Target** Best Mates aims to maintain a reserve level that covers between 3 to 6 months of operating expenses. The exact amount of reserves will be reviewed annually by the Board of Trustees, taking into account projected income, costs, and operational needs. The reserves will be set aside in a separate and accessible account to maintain liquidity. ## **Types of Reserves** Best Mates recognizes the following categories of reserves: - General (Unrestricted) Reserves: Funds that are freely available for the charity's ongoing operations and are not tied to any specific project or donor restriction. - Restricted Reserves: Funds donated for specific purposes that cannot be usedfor general operating expenses. These reserves will only be used for the designated projects as per the donor’s wishes. - Designated Reserves: Funds that the Board of Trustees has decided to set aside for specific future purposes, such as planned expansion, special projects, or capital expenditures. ## **Usage of Reserves** Reserves should primarily be used in the following situations: Cash Flow Management: To bridge gaps in cash flow when there is a delay in incoming donations or when funding sources are inconsistent. - Unforeseen Emergencies: To cover unexpected or urgent expenses, such as unexpected repairs or legal costs. - Operational Stability: In case of a significant drop in revenue or unexpected events (e.g., natural disasters, pandemics) that threaten the continuity of services. Any use of reserves must be approved by the Board of Trustees, and the decision will be recorded and justified in the charity’s financial reports. ## **Building and Maintaining Reserves** Best Mates will work toward building its reserves gradually by: - Allocating a portion of unrestricted donations towards reserves. - Running targeted fundraising campaigns specifically for reserve building.• Ensuring that at least 10% of annual unrestricted donations are designated to the reserve fund, subject to financial constraints. - Surplus funds at the end of the fiscal year (after accounting for operational needs and ongoing projects) will be added to the reserve fund. The charity may also review the reserve target periodically based on changes in its activities, financial outlook, and external factors such as economic conditions. ## **Review and Adjustments** The Board of Trustees will review the reserve levels at least once a year during the budget planning process. The reserve amount may be adjusted in response to: - Significant changes in the charity’s income or expenditure projections. - The charity’s evolving financial needs. - Any major risks or challenges the charity anticipates in the coming year. - Any significant changes to the reserve policy will be communicated to all stakeholders, including donors, partners, and funders. ## **Transparency and Reporting** Best Mates is committed to transparency and accountability in all its financial practices. As part of our commitment, the reserve fund and its usage will be clearly outlined in the annual financial report. The reserves will also be disclosed in the charity’s audited accounts. We will make our financial reports available to stakeholders and donors upon request, ensuring transparency regarding the health and use of our reserves. ## **Conclusion** This Reserve Policy is designed to help Best Mates maintain financial stability and support the charity’s ongoing ability to fulfill its mission. The policy ensures that Best Mates can weather financial challenges while maintaining its commitment to the communities we serve. Structure, Governance and Management ## **Governing document** The charity is controlled by its governing document, a foundation constitution, for a charitable company that was registered on 12[th] July 2023. ## **Recruitment and appointment of new trustees** When appointing new trustees, the board will give consideration to the skills and experience, and the mix of existing trustees in order to ensure that the committee has the necessary skills to contribute fully to the charity’s development ## Reference and Administrative Details ## **Charity name** Best Mates – Wegotya Limited ## **Registered charity number** 1205963 ## **Principal Address** Unit 5 Callenders, Paddington Drive, Swindon, SN5 7YW ## **Trustees who manage the charity** Carl McCulloch Jeffrey Tucker Approved by order of the board of trustees on …………………….. and signed on its behalf by: 12.03.25 **----- Start of picture text -----**
……………………………………………………
Mr Carl McCulloch - Trustee
**----- End of picture text -----**
|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
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S13
Tax payable
S14
S15
Net gains/(losses) on investments
S16
S17
**Extraordinary items**
S18
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Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
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S24
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Charitable activities
Total funds brought forward
Gains and losses on revaluation of fixed assets for the charity’s own
use
Charitable activities
Separate material expense item
Donations and legacies
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Investments
Other trading activities
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for the**
**reporting period**
Raising funds
Separate material item of income
Other
Other|Guidance Note
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**Expenditure (Notes 6)**
**Expenditure on:**
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Tax payable
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Net gains/(losses) on investments
S16
S17
**Extraordinary items**
S18
S19
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Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Charitable activities
Total funds brought forward
Gains and losses on revaluation of fixed assets for the charity’s own
use
Charitable activities
Separate material expense item
Donations and legacies
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Investments
Other trading activities
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for the**
**reporting period**
Raising funds
Separate material item of income
Other
Other|Guidance Note
S01
S02
S03
S04
S05
S06
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**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on investments
S16
S17
**Extraordinary items**
S18
S19
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Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Charitable activities
Total funds brought forward
Gains and losses on revaluation of fixed assets for the charity’s own
use
Charitable activities
Separate material expense item
Donations and legacies
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Investments
Other trading activities
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for the**
**reporting period**
Raising funds
Separate material item of income
Other
Other|Guidance Note
S01
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**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
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Tax payable
S14
S15
Net gains/(losses) on investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Charitable activities
Total funds brought forward
Gains and losses on revaluation of fixed assets for the charity’s own
use
Charitable activities
Separate material expense item
Donations and legacies
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Investments
Other trading activities
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for the**
**reporting period**
Raising funds
Separate material item of income
Other
Other|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Charitable activities
Total funds brought forward
Gains and losses on revaluation of fixed assets for the charity’s own
use
Charitable activities
Separate material expense item
Donations and legacies
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Investments
Other trading activities
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for the**
**reporting period**
Raising funds
Separate material item of income
Other
Other|Guidance Note
S01
S02
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S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Charitable activities
Total funds brought forward
Gains and losses on revaluation of fixed assets for the charity’s own
use
Charitable activities
Separate material expense item
Donations and legacies
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Investments
Other trading activities
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for the**
**reporting period**
Raising funds
Separate material item of income
Other
Other| |---|---|---|---|---|---| ||-|-|-|-|-| ||-|-|-|-|-| ||30,294|-|-|30,294|-| ||||||| ||-|-|-|-|-| ||30,294|-|-|30,294|-| CC17a (Excel) 12/03/2025 1 Best mates WeGotYa Limited Charity No 1205963 Company No 14997759 ## **Section B Balance sheet** |Guidance Note
**Fixed assets**
**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
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after one**
**year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22|**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| |---|---|---|---|---|---| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||29,521|-|-|29,521|-| ||-|-|-|-|-| ||18,765|-|-|18,765|-| ||48,286|-|-|48,286|-| ||||||| ||17,992|-|-|17,992|-| ||||||| ||30,294|-|-|30,294|-| ||||||| ||30,294|-|**-**|30,294|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||30,294|-|-|30,294|-| ||||||| ||-|||-|-| |||-|-|-|-| ||30,294|||30,294|-| |||||-|| ||||||| ||30,294|-|-|30,294|-| _**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| |---|---|---| ||~~CARLMCCULLOCH~~|| ||~~Jeff~~
~~Tucker~~|| |||| ||Signature|Date
dd/mm/yyyy| ||~~ch~~|| ||~~t~~|**Print name**| ||~~eron~~|| CC17a (Excel) 12/03/2025 2 ## **Section C Notes to the accounts** Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities preparing • and with* ü 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.* ü * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability**_ _**to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the _Not applicable_ conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _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 no changes have been made to the accounting policies adopted in note { }. |Yes*
No*
**_Please disclose:_**|ü|* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||ü||| ||||| |**_(i) the nature of t_**|**_he chang_**|**_e in accounting policy;_**|No changes| |**_(ii) the reasons w_**
**_provides more re_**|**_hy applyi_**
**_liable and_**|**_ng the new accounting policy_**
**_more relevant information; and_**|No changes| |**_(iii) the amount o_**
**_the current perio_**
**_aggregate amou_**
**_before those pre_**|**_f the adju_**
**_d, each pr_**
**_nt of the a_**
**_sented, 3._**|**_stment for each line affected in_**
**_ior period presented and the_**
**_djustment relating to periods_**
**_44 FRS102 SORP._**|No changes| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). |Yes*
No*|ü|* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||ü||| |**_Please disclose:_**|||| |**_(i) the nature of_**|**_any chang_**|**_es;_**|No changes| |**_(ii) the effect of t_**
**_assets and liabili_**|**_he chang_**
**_ties for th_**|**_e on income and expense or_**
**_e current period; and_**|No changes| |**_(iii) where practi_**
**_more future peri_**|**_cable, the_**
**_ods._**|**_effect of the change in one or_**|No changes| |No materialpriory
**1.5 Material prior**|ear error h
**year error**|ave been identified in the reporting period(3.47 FRS102 SORP).
**s**|| |Yes*
No*|ü|* -Tick as appropriate|| ||ü||| ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of the prior period error;_**|None| |**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|None| |**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|None| CC17a (Excel) 12/03/2025 3 ## **Section C Notes to the accounts (cont)** **Note 2 Accounting policies** |**Recognition of income**
**Grants with performance**
**conditions**
**2.4 ASSETS**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**2.2 INCOME**
**Donated goods**
**Volunteer help**
**Donated services and**
**facilities**
**Governance and support**
**costs**
**Creditors**
**Redundancy cost**
**Contractual income and**
**performance related grants**
**Support costs**
**Investment gains and**
**losses**
**Settlement of insurance**
**claims**
**Investments**
**Current asset investments**
**Government grants**
**Legacies**
**Tax reclaims on donations**
**and gifts**
**Income from membership**
**subscriptions**
**Income from interest,**
**royalties and dividends**
**Heritage assets**
**Deferred income**
**Provisions for liabilities**
**Basic financial instruments**
**Stocks and work in**
**progress**
**Debtors**
**Offsetting**
**Grants and donations**
**Tangible fixed assets for**
**use by charity**
**Liability recognition**
**Grants payable without**
**performance conditions**
**Intangible fixed assets**
**2.3 EXPENDITURE A**|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).
The value of any voluntary help received is not included in the accounts but is described in
the trustees’ annual report.
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.
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 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 of loss than one year held for investment purposes
rather than to meet short-term cash commitments as they fall due.
The charity made no redundancy payments during the reporting period.
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.

Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
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.
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.
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.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in the
SOFA.
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
The charity has received government grants in the reporting period
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.
The charity has incurred expenditure on support costs.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
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.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
No material item of deferred income has been included in the accounts.
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

They are valued at cost.
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.
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.
The depreciation rates and methods used are disclosed in note 14.
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.
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.
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.
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
**ND LIABILITIES**
The charity accounts for basic financial instruments on initial recognition as per paragraph
10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
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;
• the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
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.
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
They are valued at cost.
They are valued at cost.
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 15.
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 16.
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.
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.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
They are valued at fair value except where they qualify as basic financial instruments.|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*| |---|---|---|---|---| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||||| |||||| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||Yes*
No*
N/a*||| |||ü|ü|ü| |||||| |||||| CC17a (Excel) 12/03/2025 4 ## **Section C Notes to the accounts (cont)** ## **Note 3 Income** |**Note 3**|**Income**|||||| |---|---|---|---|---|---|---| |**Other informatio**
**Donations**
**and legacies:**
**TOTAL INCOM**
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Other trading**
**activities:**|**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**||||| ||Donations andgifts|87,960|-|-|87,960|-| ||Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|87,960|-|-|87,960|-| |||||||| |||-|-|-|-|-| ||Events|36,651|-|-|36,651|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|36,651|-|-|36,651|-| |||||||| |||-|-|-|-|-| ||Merchandise Sales|464|-|-|464|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|464|-|-|464|-| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasingincome|-|-|-|-|-| ||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|4,000|-|-|4,000|-| ||**Total**|4,000|-|-|4,000|-| ||**n:**
**E**|||||| |||129,075|-|-|129,075|-| |||||||| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||All is unrestrictred||||| |**Where any endowment fund is converted into income in the prior**
**period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||N/A||||| |||||||| |||N/A||||| |||||||| |**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year amounts)**||N/A||||| |||||||| |**This year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis on**
**which those sums have been translated into sterling (or the**
**currency in which the accounts are drawn up).**||N/A||||| |||||||| |**Last year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis on**
**which those sums have been translated into sterling (or the**
**currency in which the accounts are drawn up).**||N/A||||| CC17a (Excel) 12/03/2025 5 |**Section C Notes to the accounts**|**Section C Notes to the accounts**|||**(cont)**|**(cont)**|||||| |---|---|---|---|---|---|---|---|---|---|---| |**Note 6 Expenditure**||||||||||| |||**This year**|||||**Last year**|||| ||||||||**Restricted**|||| |**Unrestricted**||**Restricted**|**Endowment**|||**Unrestricted**|**income**|**Endowment**||| |**funds**
**Analysis**||**income funds**|**funds**|**Total funds**||**funds**|**funds**|**funds**|**Total funds**|| |**Expenditure on raising funds:**||||**£**|||||**£**|| |41,890
Incurred seeking donations||-|-|41,890||-|-|-|-|| |513
Other trading activities||-|-|513||-|-|-|-|| |-||-|-|-||-|-|-|-|| |42,403
**Total expenditure on raising funds**||-|-|42,403||-|-|-|-|| |**Expenditure on charitable activities:**||||||||||| |9,222
Charitable Support - Financial||-|-|9,222||-|-|-|-|| |7,655
Charitable Support - Services||-|-|7,655||-|-|-|-|| |-||-|-|-||-|-|-|-|| |16,877
**Total expenditure on charitable activities**||-|-|16,877||-|-|-|-|| |**Separate material item of expense**||||||||||| |-||-|-|-||-|-|-|-|| |-||-|-|-||-|-|-|-|| |-||-|-|-||-|-|-|-|| |-
**Total**||-|-|-||-|-|-|-|| |**Other**||||||||||| |8,771
Salaries||-|-|8,771||-|-|-|-|| |15,407
Office Costs||-|-|15,407||-|-|-|-|| |9,919
Travel||-|-|9,919||-|-|-|-|| |5,404
Other||-|-|5,404||-|-|-|-|| |39,501
**Total other expenditure**||-|-|39,501||-|-|-|-|| |98,781
**TOTAL EXPENDITURE**||-|-|98,781||-|-|-|-|| CC17a (Excel) 12/03/2025 6 |**Section C Notes to the accounts**|||| |---|---|---|---| |**Note 10 Details of certain types of expenditure**|||| |**Note 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)._**|||| ||**This year**|**Last year**|| ||**£**|**£**|| |**Independent examiner’s fees**|900|-|| |**Assurance services other than independent examination**|-|-|| |**Tax advisory fees**|-|-|| |**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**|-|-|| |**independent examiner**|||| CC17a (Excel) 12/03/2025 7 ## **Section C Notes to the accounts (cont)** ## **Note 11 Paid employees** _**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_ ## **11.1 Staff Costs** |**This year:**
**Last year:**
**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the charity**
**whose contracts are with and are paid by a related party**
**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**
**£**| |---|---|---| ||8,600|-| ||-|-| ||171|| ||-|-| ||8,771|-| |||| ||None|| |||| ||None|| _**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**| |---|---|---|---| |||**Thisyear**|**Lastyear**| |**£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**||-|-| ||||| |**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**Please provide the total amount paid to key management personnel**
**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**|||| |||**Thisyear**|**Lastyear**| |||**£**|**£**| |||-|-| ||||| |||**This year**
**Number**|**Last year**
**Number**| ||**Fundraising**|1|-| ||**Charitable Activities**|-|-| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|1|-| CC17a (Excel) 12/03/2025 8 **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**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| ||171|-| CC17a (Excel) 12/03/2025 9 **----- Start of picture text -----**
-
-
-
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## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ ## **19.1 Analysis of debtors** |**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||1,260|-| ||28,261|-| ||-|-| ||29,521|-| ## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)** |**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 12/03/2025 10 ## **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**
**one year**|**Amounts falling due within**
**one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||16,166|-|-|-| ||-|-|-|-| ||900|-|-|-| ||286|-|-|-| ||640|-|-|-| ||17,992|-|-|-| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ |**_Please complete this note if the charity has deferred income._**|**_ed income._**||| |---|---|---|---| |**_Please explain the reasons why income is_**
**_deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**This year**
**Balance at the end of the reporting period**|**This year**|**Last year**|| ||||| ||||| |||**This year**
**£**|**Last year**
**£**| |||-|-| |||-|-| |||-|-| |||-|-| CC17a (Excel) 12/03/2025 11 |**Section C Notes to the accounts**|**(cont)**|||| |---|---|---|---|---| |**Note 24 Cash at bank and in hand**||||| ||**This year**|**Last year**||| ||**£**|**£**||| |**Short term cash investments (less than 3 months maturity date)**|-||-|| |**Short term deposits**|-||-|| |**Cash at bank and on hand**|18,765||-|| |**Other**|-||-|| |**Total**|18,765||-|| |||||| CC17a (Excel) 12/03/2025 12 ## **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' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**Fund names**|**Type PE, EE R**
**or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |General Reserve|U|To provide funds if there is a deficit|-|129,075|-98,781|-|-|30,294| ||||-|-|-|-|-|-| |**_Other funds (balancing figure)_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds as per balance sheet**|||-|129,075|- 98,781|-|-|30,294| |**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*
No*
ü
ü||||| |**_If yes, please state the basis on which the assets and/or liabilities have been translated into_**
**_sterling (or the currency in which the accounts are drawn up)._**||||||||| CC17a (Excel) 12/03/2025 13 **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 recei**
**with their charity or a related entity (True or False)**
**_In the period the charity has paid trustees remuneration and be_**
**_remuneration or other benefits paid to a trustee by the charity_**|**None of the trustees have been paid any remuneration or recei**
**with their charity or a related entity (True or False)**
**_In the period the charity has paid trustees remuneration and be_**
**_remuneration or other benefits paid to a trustee by the charity_**|**ved any other benefits from an employment**
**_nefits. Please give the amount of, and legal_**
**_or any institution or company connected with_**|**ved any other benefits from an employment**
**_nefits. Please give the amount of, and legal_**
**_or any institution or company connected with_**|**ved any other benefits from an employment**
**_nefits. Please give the amount of, and legal_**
**_or any institution or company connected with_**|**TRUE**|**TRUE**| |---|---|---|---|---|---|---| ||||||**_authority for, any_**
**_it._**|| |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit**|||**value**|| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including loss**
**of office)/ex**
**gratia**|
**Other**|**TOTAL**| |||**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |**_If a third party has been reimbursed for providing one or more_**
**_trustees, state the nature of the payment and amount of the_**
**_reimbursement._**
**_State the number of trustees to whom retirement benefits are_**
**_accruing under a defined contribution pension scheme._**
**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**_Please give details of why remuneration or other employment_**
**_benefits were paid._**||||||| |||**N/A**||||| |||**N/A**||||| |||**N/A**||||| |||**N/A**||||| ## **Last year** **None of the trustees have been paid any remuneration or received any other benefits from an employment TRUE with their charity or a related entity (True or False)** |**_In the period the charity has paid trustees remuneration and be_**
**_remuneration or other benefits paid to a trustee by the charity_**|**_In the period the charity has paid trustees remuneration and be_**
**_remuneration or other benefits paid to a trustee by the charity_**|**_nefits. Please give the amount of, and legal authority for, any_**
**_or any institution or company connected with it._**|**_nefits. Please give the amount of, and legal authority for, any_**
**_or any institution or company connected with it._**|**_nefits. Please give the amount of, and legal authority for, any_**
**_or any institution or company connected with it._**|**_nefits. Please give the amount of, and legal authority for, any_**
**_or any institution or company connected with it._**|**_nefits. Please give the amount of, and legal authority for, any_**
**_or any institution or company connected with it._**| |---|---|---|---|---|---|---| |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**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._**
**_If a third party has been reimbursed for providing one or more_**
**_trustees, state the nature of the payment and amount of the_**
**_reimbursement._**
**_State the number of trustees to whom retirement benefits are_**
**_accruing under a defined contribution pension scheme._**||||||| |||**N/A**||||| |||**N/A**||||| |||**N/A**||||| |||**N/A**||||| **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ **No trustee expenses have been incurred (True or False)** _**FALSE**_ |**Type of expenses reimbursed**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| |**Travel**|-|-| |**Subsistence**|302|-| |**Accommodation**|-|-| |**Other (please specify):**|-|-| ||-|-| |**TOTAL**|302|
-| |**Please provide the number of trustees reimbursed for expenses or who had**
**expenses paid by the charity**||| ||1|| ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ ## **This year** |**This year**|**This year**|**This year**|||||| |---|---|---|---|---|---|---|---| |**There have been no related party transactions in the reporting**|||**period (True or False)**|||**_FALSE_**|| ||||||||| |**Name of the trustee or**
**related party**|**Relationship to**
**charity**|
**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for**
**period**|**bad debts at**
**end**|**Amounts**
**written off**
**during**
**reporting**
**period**| ||~~**Carl McCulloch**~~|||**£**|**£**||**£**| |**CTM Consultancy Ltd**|
**Director**
~~**Carl**~~|**Donations**|100|
-||-|-| |**Trak Employment**
|
**McCulloch/Jeff**|**Donations**|2,460|
-||-|-| |~~**S**~~|||-|-||-|-| ||||-|-||-|-| |**_In relation to the transactions above, please provide the terms_**
**_and conditions, including any security and the nature of any_**
**_payment (consideration) to be provided in settlement._**|||||||| ||||||||| _**For any related party, please provide details of any guarantees given or received.**_ **Last year** |**Last year**|**Last year**|**Last year**|||||| |---|---|---|---|---|---|---|---| |
**There have been no related party transactions in the reporting**|||**period (True or False)**||||| ||||||||| |**Name of the trustee or**
**related party**|**Relationship to**
**charity**|
**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for**
**period**|**bad debts at**
**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) 12/03/2025 14 ## **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees** Charity Name Best Mates – Wegotya Limited **On accounts for the year Charity no ended** 31 July 2024 **(if any)** 1205963 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 07 / 2024. **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. **Signed: Date:** 13/03/2025 **Name:** KIEREN DONNELLY ACA FOR AND ON BEHALF OF ORLEIGH FOX **Relevant professional qualification(s) or body (if any):** Chartered Accountant (ICAEW) **Address:** Orleigh Fox, Chartered Accountants 33A Newleaze, Trowbridge, Wiltshire, BA14 7SD **Oct 2018** 1 **IER** ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . **Oct 2018** 2 **IER**