## **Essien Parental Advisory Service** ## **Annual Report 2024-2025** Author: Jacqueline O'Donnell (Director) Signed: Jacqueline O’Donnell Date: 26th January 2026 Charity No: 1207784 Charity Address: PO Box 6537, Milton Keynes, MK1 9LR i ## **TABLE OF CONTENTS** _**Table of Contents .................................................................................................................. ii Executive Summary .............................................................................................................. 3 Introduction............................................................................................................................ 4 Charity objectives ................................................................................................................. 6 Charity scope ......................................................................................................................... 8 Market Analysis ..................................................................................................................... 9 Operating Plan ..................................................................................................................... 11 fundraising ........................................................................................................................... 14 Financial Plan ...................................................................................................................... 15 Balance SHeet ..................................................................................................................... 16**_ ## **EXECUTIVE SUMMARY** Essien is a West African word that means, _‘A child belongs to us all’_ . This sentiment is at the heart of this charitable provision. Essien’s vision is that all children in disadvantaged communities in the areas we serve can access the most appropriate support when in crisis. Advice and support should be readily available from family services, professionals and sector volunteers. With Essien, our volunteers have experiences in social services, education and health professions and will have similar backgrounds to those we support. Support will be provided to parents and guardians by mentors with professional backgrounds, many of whom have overcome their own obstacles and can relate to current-day difficult situations in a non-judgmental and unbiased way. Essien’s mission is to ensure that vulnerable families with children aged between 0 and 18 are sign-posted and mentored to the right levels of help and support when faced with life challenges. Evidence shows that families who are the most disadvantaged in society suffer the most detriment and are the most likely to become disenfranchised. The aim is to offer an easily accessible online telephone and messaging service with a team of experienced, trained and DBS-approved volunteers to help families navigate the myriads of provisions, or just to simply be a friendly listening, encouraging ear for a parent or guardian dealing with challenges. 3 ## **INTRODUCTION** Essien Parental Advisory Service is a newly formed but impactful registered charity that covers all London areas and is dedicated to transforming the lives of children and families from disadvantaged communities. Our vision is clear: to ensure that every child in crisis is provided with access to appropriate support systems, including family services, professional guidance, and community volunteers who genuinely understand their circumstances. We believe that every child, regardless of their background, deserves the opportunity to thrive, especially during these challenging times. At Essien, we focus specifically on vulnerable families with children aged between 0 and 18 years. Our mission is to empower parents and guardians, helping them navigate difficult life situations without judgment and with genuine support. Research indicates that families experiencing socio-economic disadvantages are likely to encounter severe challenges, including a heightened risk of disenfranchisement. Essien recognises this plight and prioritises the reduction of young people becoming entrenched in the criminal justice system as well as addressing alarming mortality rates among at-risk groups. Our approach involves a triage service tailored to parents facing crises related to their children. Often, they lack awareness of appropriate support options, leaving them feeling isolated. Our trained volunteers, who have faced similar life challenges, are uniquely positioned to offer mentorship based on ‘lived experience’. Many have conquered their own obstacles and are able to provide non-judgmental, culturally relevant support, signposting clients to organisations like Young Minds and other essential services. In our strategy, our team of professional volunteers will operate out of community hubs in urban areas with significant populations of underprivileged families. Through the events and focus groups delivered by Essien, these hubs will serve as accessible points for parents to engage with our services. Our online advisory and telephone support services will further enhance our provision. We will collaborate closely with schools, local authorities, food banks, young offender institutes, and crisis centres, effectively creating a proactive network that addresses the cultural nuances of underprivileged communities. The Office of National Statistics demonstrate that figures for young people in the UK prison system are both alarming and indicative of the urgent need for our services. The Prison Reform Trust states that over 27% of the prison population belongs to minority ethnic groups, and the over-representation of black and mixed-race children under 18 in the youth justice system is striking; they constitute 44% of the UK’s imprisoned young offenders. These figures highlight the systemic issues that necessitate our intervention for the most 4 disadvantaged in society. Additionally, we have conducted our own survey where we asked respondents to indicate the importance of a service such as Essien in their community. 100% of respondents agreed that there is a need for Essien’s services. Essien is committed to supporting parents and guardians in shaping a future where fewer young people enter the criminal justice system. We are committed to working with professionals, other charities and social service providers on mental health and well-being provisions to help improve outcomes for underprivileged youths and to signpost them towards accessing educational and employment opportunities. Our long-term success metrics will be established through both quantitative and qualitative assessments, including reductions in re-offending rates, enhancements in school attendance, and placement success in job opportunities for the families we have contact with. Furthermore, we will gather feedback through surveys, testimonials, case studies, and ongoing consultations with community leaders to ensure our effectiveness is contextually relevant. ## **OUR BOARD OF TRUSTEES** Jacqueline O'Donnell, Founder and Trustee Sonia Myrie, Founder and Trustee Gabriella Gbakinro, Treasurer and Trustee Chevon Skyers Wendy Mohammad Brenda Emmanuel All Trustees have committed to and are complying with Section 4 of the 2006 Act, that our sole purpose and duties carried out are for public benefit, 'to have due regard to guidance on public benefit in exercising their powers and duties'. 5 ## **CHARITY OBJECTIVES** **Objective 1** : Essien’s main objective is to provide online and telephone support to disadvantaged families and guardians with young children aged 0-18 years old, through whatever crisis they are facing. The organisation believes that all families should have equal access to the most appropriate levels of help and support regardless of heritage, background or financial status. There are several charities and community interest groups in existence who are focused on young teens such as Bright Futures, The Jed Foundation and Young Mind. However, the aim is to provide a holistic advisory service that is focused on wider aspects of parenting a child in need that is supportive of struggling parents. **Offering** : The primary focus will be on support for parents who, when facing a crisis related to their child, and are not aware of support options or which service to turn to. Young Mind or similar services may be just one of the provisions signposted, however our offering is to ensure that this solution is accessible and suitably equipped for our clients by providing a triage service through our team of professional volunteers. Each volunteer will have a shared ‘lived’ experience and with this closeness to culture and background, and are well placed to assess the situation, mentor the parent or guardian, provide advice and signpost to appropriate services as required. **Objective 2** : Essien’s objectives will also include community outreach work. **Offering:** When fully established, a team of volunteers will provide Essien Parental Advice and Support face to face at community hubs at various locations across London. We will target urban areas with large members of the underprivileged communities and work in conjunction with schools, local authorities, other charities and community interest groups to identify areas in most need. Our volunteers will work with Food Banks, Young Offender Institutes and Crisis Centres on raising cultural awareness and to also seek referrals. 6 Essien’s objectives will be delivered in line with the organisation’s values of: - **Attentive and Responsive** We will treat all clients and associates with genuine care and compassion, making no assumptions about their needs or reasons for contacting us - **Empowering and Supportive** Our approach will be to provide information and guidance to enable clients to take steps to improve their situation and that of their family - **Professional and Accessible** We will act within professional standards, well-defined policies and procedures to ensure that our approach is legally transparent and comprehensive. - **Confidential and Empathetic** We will adhere to a strict policy of confidentiality and are continuously mindful of GDPR and all aspects of data governance. We are also mindful of our accountabilities for safeguarding and have made provisions for this within our training and risk assessments, such as volunteers DBS checks. 7 ## **CHARITY SCOPE** The scope may be defined as covering all the headings as mentioned in section 2 of this document, Business Rationale. These areas are a reduction in criminalisation, mental health improvements, educational achievement, a reduction in child mortality rates and other parental guidance aimed at improving the potential for clients. The areas of support for families and guardians with children will include (and are not limited to): - Child mental health - Children with neurodiverse requirements - Children at risk of exploitation - Child abuse (sexual or physical) - Educational exclusion and Special Educational Needs - Children in Care, fostered or adopted As initially an online service for parents, our scope may only be limited by our funding, volunteer expertise and the numbers of volunteers. Funding will allow us to raise awareness of our services, employ dedicated administrators to run the charity and expand our provision to areas and across more communities wherever we have volunteers. The scope of Essien will also include extensive research into provisions for the needs outlined in this paper. This research will be carried out by volunteers who will build a database of services, a network of community leaders and established charities in order to signpost our clients to most appropriate services. This will also be underpinned by the professional expertise of the volunteer/mentor assigned to each client. Areas of expertise will be governed by the professional volunteers and advisers who sign up to support this charity. 8 ## **MARKET ANALYSIS** In defining our strategy for the charity, the Founders explored several factors at a macrolevel to ensure risks were identified and mitigated against and that challenges were recognised and fully understood before embarking on certain ventures. The charity does not seek to replace or displace any existing charity in this field and by the nature of our work, are not in competition for goods, services or clients from any charity or business. Our intention therefore in conducting analysis was to provide guidance in developing our strategy and crystallising our vision. ## **PESTLE** The Founders and Trustees sought insights into the following key areas to ensure a thorough understanding of current themes. This information was then used to formulate the how we constructed our strategy and enabled us to focus on the areas we prioritised as activities. |POLITICAL|•Funding, Grants
•Change of government & Laws
•Focus on support for vulnerable youth
•Government priorities
•Changes in Charity regulations
•Government agenda| |---|---| |ECONOMICAL|•Cost of living
•Economic downturns -redundancies
•Reduction in donations
• Corporate Social Responsibility| |SOCIAL|•Public awareness of issues with disadvantaged children
•Trends in societies issues towards child welfare
•Changes in Family Dynamics
•Volunteer Trends and charitable campaigns
•General societal attitude toward charitable giving
•Social Media
• Online Communities| |TECHNOLOGICAL|•Online tools and platforms
•Social media
•Digital marketing
•Data management
•E-Learning
•Virtual Programmes| 9 ||•Cyber security| |---|---| |LEGAL|•Charity Laws
•Compliance
•Data protection and Privacy Laws
•Employment Law
•Fundraising regulations
•Legal safeguards| |ENVIRONMENTAL|•Sustainability Practices
•Climate Change Disaster Response
•Sponsor Expectations about sustainability| The Founders also developed a SWOT (Strength, Weaknesses, Opportunities and Threats) analysis to identify our internal position and ability to operate successfully under our proposed governance structure. The outcome of our analysis enabled us to confirm the viability of the charity and to refine and cement our approach. ## **STRENGTHS** - Good branding - Clear Vision, Mission and Values - Professional Trustee Board - Good website - Good knowledge of charity processes and, procedures ## **OPPORTUNITIES** - Grant applications - Good networks - Collaboration with other charities - Possibilities for partnerships - Springboard for further launch events and marketing **----- Start of picture text -----**
SWOT
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## **WEAKNESSES** - Lack of funding - Brand awareness - Lack of social media presence and expertise - Underdeveloped operating model ## **THREATS** - Economic challenges - Lack of funding - Difficulty to obtain funding without being able to demonstrate impact - Difficulty in measuring the impact of our impact. 10 ## **OPERATING PLAN** The Essien Charity will be run by a Board of Trustees who are volunteers. The current Board of 7 trustees have demonstrated a continued commitment to the launch of this venture over the past 12 months. It is recognised that to operate effectively, the charity will require a full time Business Operations Manager to be an available person to contact during business hours and respond to enquiries from sponsors, volunteers and clients in a timely manner. This role is currently being performed on a voluntary basis a few hours a week but will not be sustainable in the long term as the charity grows. Volunteers will be recruited through social networks, media, in-person events and targeted campaigns. There are currently six (6) trustees working in a volunteering capacity for the charity. All trustees have been DBS checked and are volunteering their expertise and time in support of launching this charity. There are also approximately 30 volunteers who have indicated that when the charity is fully established, they will offer their expertise and time to respond to enquiries and mentor clients who contact the charity for advice and support. As safeguarding is paramount to our offering, these volunteers will also be required to pass DBS checks. Our current team of trustees and qualified volunteers are from the following professions: Essien Founder and Trustee - Head of HR Essien Founder and Trustee - Head of Services Essien Treasurer and Trustee - Senior Forensic Accountant Essien Risk Manager and Trustee - Financial Accountant (Business Owner) Essien Trustee and Learning and Development Lead - Head Teacher Essien Trustee and Services and Policy Lead - Senior Secretary Probation Officer Primary School Teachers & Special Needs Teachers Project Managers Head of Learning and Development Business Owners Social Workers Ministers of Religion 11 ## Senior Child Psychologist Health Care workers Essien volunteers have decades of experience in their fields and a desire to ‘give back’ to their communities. They have wide networks and as parents, grandparents, Aunts and Uncles, have a vested interest in the realisation of this venture and fulfilment of the outlined objectives. Clients and service users will be identified through referrals, social media campaigns, community interest groups and partnering charities. Once fully established, our objectives will be to provide support to outreach workers, community leaders, church groups and other charities by providing cultural insights, diversity awareness and shared lived experiences to enable greater tailoring of provisions. With appropriate levels of funding, the intention is to expand this advisory service to work in partnership with schools on early interventions following referrals. Finally, our provision will also provide a network and support group for our own volunteers where learning and best practice can be shared so that we continuously improve our services and provide wellbeing support. The Essien website has already been established. This includes a dedicated telephone number and email address. 12 Our client journey will be as follows: - Initial contact via the website which will guide the client towards a free telephone number or online form with a drop-down menu of services. - The client completes and submits essential information including contact details and permission for their information to be passed to the most relevant Essien volunteer. - Initial contact by the volunteer will gather additional information to ensure the client is passed to the most appropriate volunteer to support their needs. - A suitable time is arranged for the client to be contacted by the volunteer. - The volunteer provides advice and logs the call which is kept on a secure database. - The volunteer checks back with the client at an agreed future date (typically two weeks) to see if further support is required. - The volunteer logs outcomes for monitoring purposes. Our operation is homebased with each volunteer using their own equipment to facilitate discussions with clients via a secure app for safeguarding purposes. Each volunteer will be provided with an induction and handbook that states our values and safeguarding procedures for both client and volunteer. Founders will also be available for debriefing conversations with volunteers and as additional counselling support. 13 ## **FUNDRAISING** The main source of income for Essien has been financial contributions of over £5000 from its two Founders/Directors. In August 2023 the Essien Parental Advisory Service had a launch event which attracted approximately 100 individuals from across London and the surrounding areas. Attendees were invited with our volunteer target group in mind and 30 volunteers signed up to support the charity at the end of the event. The event was marketed via social media, and the Eventbrite platform was used to send free tickets. During the event, our fund-raising approach involved, the sale of raffle tickets for small value items (£20), a bake sale and small merchandise sale i.e. branded pens, cups and notebooks. The event was successful and generated financial donations to the charity including standing orders. A further recent event to advertise an online HELP! session was effectively marketed on LinkedIn, WhatsApp and Facebook. Over 100 showed an interest by reviewing our Eventbrite link and other marketing material. The charity has also produced a newsletter with updates on our activities and intended strategy for volunteers who signed up with us. Along with the newsletter a survey was sent where we asked for input from volunteers on the range of activities we should be focused on across their communities. A further event is planned for April 2026 as the charity seeks to refine its offering, amend its Board of Trustees and acquire grant funding. Essien Parental Advisory Service has subscribed to the Fundraising Regulator, Eagle House, London EC1V 1AW. 14 ## **FINANCIAL PLAN** ## **Funding Requirements** To realise these objectives, we are seeking future funding towards our annual operating costs of approximately £30,000. A breakdown of our monthly anticipated expenditure when fully established illustrates how contributions will be invested strategically to maximise our impact: - Advertising/Marketing: £1200 - Employee Salaries: £6000 - Venue Hire for Events: £4800 - PO Box and Postage: £480 - Communication/Telephone: £900 - Computer Equipment: £2000 - Computer Software and Website: £600 - Liability Insurance: £360 - Volunteer Expenses: £1800 - Bank Service Charges: £120 - Supplies for Events: £1200 - Professional Speakers (events): £1200 - Equipment Hire: £960 - Volunteer Training Courses (Induction, Safeguarding etc): £1200 - Charity Advice Consultants: £1500 - Office Running Costs: £3000 - Cash-On-Hand: £5000 - Miscellaneous: £1200 15 ## **BALANCE SHEET** The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities published on 16 July 2014. _(Additional information in Notes to the accounts provided)_ 16 End. 17 |Charity Name: Essien Parental Advisory
Service|Charity Name: Essien Parental Advisory
Service|CharityNo|1207784|1207784|| |---|---|---|---|---|---| |||CompanyNo|n/a||| |Annualaccountsforthe period|||||| |Period start date|**06/04/2024**|**To**|Period end
date|05/04/2025|| ## **Section A Statement of financial activities (including summary income and expenditure account)** |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_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Donations and legacies
Investments
Charitable activities
Other trading activities
Separate material item of income
Other
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Separate material expense item
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for**
**the reporting period**
Raising funds
Other (Communication and Marketing inc PO Box & website)
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Total funds brought forward|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
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**income**
**funds**
**Endowment**
**funds**
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**Prior year**
**funds**
**£**
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F01
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F05| |---|---|---|---|---|---| ||1415|0|0|1415|5011| ||814|||814|| ||0|||0|| ||0|||0|| ||0|||0|| ||0|||0|| ||2229|||2229|5011| ||||||| ||||||| ||1415|||1415|3596| ||||||| ||429|||429|| ||1844|||1844|3596| ||||||| ||385|||385|1 415| ||||||| |||||-|| ||||||| ||385|||385|1 415| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||385|||385|1 415| |Charity Name: Essien Parental Advisory Service|Charity Name: Essien Parental Advisory Service|CharityNo|1207784|||| |---|---|---|---|---|---|---| |||CompanyNo||||| |Annual accounts for theperiod|Period start date: April 2024|||To period end date: March 2025||| |**Section B Balance sheet**||||||| |**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
Guidance note||**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
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**funds**
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**year**
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**£**
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F04||**Total last**
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**£**
F05| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||385|-|-|385|1 415| |||385|-|-|385|1 415| |||||||| |||-|-|-|-|-| |||||||| |||385|-|-|385|1 415| |||||||| |||385|-|**-**|385|1 415| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||385|-|-|385|1 415| |||||||| |||-|||-|-| ||||-||-|-| |||385||-|385|1 415| ||||||-|| |||||||| |||385|-|-|385|1 415| _**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**_ _**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.**_ Signed by one or two trustees/directors on behalf of all the trustees/directors Signature of director authenticating accounts being sent to Companies House |Print Name|Date of approval
dd/mm/yyyy| |---|---| |Jacqueline O'Donnell|28/01/2026| ||| ||| |Signature|Date dd/mm/yyyy| ||28/01/2026| |Jacqueline O'Donnell|**Print name**| CC17a (Excel) 2 CC17a (Excdl ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* ✓ 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 _**This is a newly formed charity with Directors having made**_ support the conclusion that the charity is a _**substantial personal loans to launch this venture. We are still**_ going concern; _**refining a strategy for growth and remain committed to its**_ ~~_**success**_~~ Disclosure of any uncertainties that make the _**n/a**_ going concern assumption doubtful; Where accounts are not prepared on a going _**n/a**_ 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 { }. |note { }.||||||| |---|---|---|---|---|---|---| |Yes*||✓||||| ||||*|-Tick|as|appropriate| |No*||✓||||| |**_Please disclose:_**||||||| |note { }.|||| |---|---|---|---| |Yes*
No*|✓|* -Tick as appropriate|| ||✓||| |**_Please disclose:_**|||| |**_(i) the nature of the change in accounting policy;_**|||n/a| |**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**|||n/a| CC17a (Excel) 4 _**(iii) the amount of the adjustment for each line affected n/a in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_ ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). **----- Start of picture text -----**
Yes* ✓
* -Tick as appropriate
No* ✓
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_**Please disclose:**_ **----- Start of picture text -----**
(i) the nature of any changes; n/a
(ii) the effect of the change on income and expense or
n/a
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or n/a
more future periods.
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## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes* ✓ * -Tick as appropriate No* ✓ _**Please disclose:**_ **----- Start of picture text -----**
(i) the nature of the prior period error; n/a
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
n/a
(iii) the amount of the correction at the beginning of the n/a
earliest prior period presented in the accounts.
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CC17a (Excel) 5 CC17a (Excdl ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** _**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_ **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change n/a in accounting policy** _**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously** _**n/a**_ **stated** _**Adjustments:**_ **Fund balance as restated** _**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** CC17a (Excel) 7 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME** |**Note 2**
**2.2 INCOME**|**Accounting policies**| |---|---| |**Recognition of income**|These are included in the Statement of Financial Activities (SoFA) when:| ||• the charity becomes entitled to the resources;| ||• it is more likely than not that the trustees will receive the resources;| ||• the monetary value can be measured with sufficient reliability.| |**Offsetting**|There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.| |**Grants and donations**|Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).| ||In the case of performance related grants, income must only be recognised to the extent| ||that the charity has provided the specified goods or services as entitlement to the grant| ||only occurs when the performance related conditions are met (5.16 FRS 102 SORP).| ||Legacies are included in the SOFA when receipt is probable, that is, when there has| |**Legacies**|been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the| ||charity or have been met.| |**Government grants**|The charity has received government grants in the reporting period| ||Gift Aid receivable is included in income when there is a valid declaration from the donor.| |**Tax reclaims on**|Any Gift Aid amount recovered on a donation is considered to be part of that gift and is| |**donations and gifts**|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**|This is only included in the SoFA once the charity has provided the related goods or| |**performance related**|services or met the performance related conditions.| |**grants**|| |**Donated goods**|Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.| ||The cost of any stock of goods donated for distribution to beneficiaries is deemed to be| ||the fair value of those gifts at the time of their receipt and they are recognised on receipt.| ||In the reporting period in which the stocks are distributed, they are recognised as an| ||expense at the carrying amount of the stocks at distribution.| ||Donated goods for resale are measured at fair value on initial recognition, which is the| ||expected proceeds from sale less the expected costs of sale, and recognised in 'Income| ||from other trading activities' with the corresponding stock recognised in the balance| ||sheet. On its sale the value of stock is charged against 'Income from other trading| ||activities' and the proceeds from sale are also recognised as 'Income from other trading| ||activities'.| ||Goods donated for on-going use by the charity are recognised as tangible fixed assets| ||and included in the SoFA as incoming resources when receivable.| ||Gifts in kind for use by the charity are included in the SoFA as income from donations| ||when receivable.| |**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of| |**facilities**|the gift to the charity provided the value of the gift can be measured reliably.| ||Donated services and facilities that are consumed immediately are recognised as income| ||with an equivalent amount recognised as an expense under the appropriate heading in| ||the SOFA.| |**Support costs**|The charity has incurred expenditure on support costs.| |**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.| |**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can| |Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*| |---|---|---| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| CC17 FRS 102 SORP 8 ||**,**|p
p| |---|---|---| |**royalties and dividends**||be measured reliably.| |**Income from membership**||Membership subscriptions received in the nature of a gift are recognised in Donations| |**subscriptions**||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**
**losses**|**and**|This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the| |||year.| |**2.3 EXPENDITURE**||**AND LIABILITIES**| |||Liabilities are recognised where it is more likely than not that there is a legal or| |**Liability recognition**||constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.| |**Governance and**|**support**|Support costs have been allocated between governance costs and other support.| |**costs**||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**||Where the charity gives a grant with conditions for its payment being a specific level of| |**conditions**||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**||Where there are no conditions attaching to the grant that enables the donor charity to| |**performance conditions**||realistically avoid the commitment, a liability for the full funding obligation must be| |||recognised.| |**Redundancy cost**||The charity made no redundancy payments during the reporting period.| |**Deferred income**||No material item of deferred income has been included in the accounts.| |**Creditors**||The charity has creditors which are measured at settlement amounts less any trade
discounts| |||A liability is measured on recognition at its historical cost and then subsequently| |**Provisions for liabilities**||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 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.| |**2.4 ASSETS**||| |**Tangible fixed assets for**||These are capitalised if they can be used for more than one year, and cost at least| |**use by charity**||| |||They are valued at cost.| |||The depreciation rates and methods used are disclosed in note 14.| |||The charity has intangible fixed assets, that is, non-monetary assets that do not have| |**Intangible fixed assets**||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.| |||They are valued at cost.| |||The charity has heritage assets, that is, non-monetary assets with historic, artistic,| |**Heritage assets**||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.| |||They are valued at cost.| |||Fixed asset investments in quoted shares, traded bonds and similar investments are| |**Investments**||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.| |✓|✓|✓| |---|---|---| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |||| |||| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| CC17 FRS 102 SORP 9 ## **Stocks and work in** ## **progress** ## **Debtors** ## **Current asset investments** 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 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 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. 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*| |---|---|---| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| ## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** CC17 FRS 102 SORP 10 **Section C Notes to the accounts (cont)** ## **Note 3 Income** |**Note 3 Income**|**Income**|**Income**|**Income**|**Income**|**Income**|**Income**| |---|---|---|---|---|---|---| |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
1 415
- -1 415 5 011
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** 1 415
- - 1 415 5 011
Fund raising
814- -814-
- - - - -
- - - - -
Other
- - - - -
**Total** 814 - -814-
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total**
- - - - -
2 229
- -2 229 5 011
**Other information:**
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Other trading**
**activities:**
**TOTAL INCOME**
**Analysis of income**
**Donations**
**and legacies:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|||||| ||Donations and gifts|1 415|-|-|1 415|5 011| ||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**|1 415|-|-|1 415|5 011| |||||||| ||Fund raising|814|-|-|814|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|814|-|-|814|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
forcharity's ownuse|
-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||2 229|-|-|2 229|5 011| |||||||| |**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||n/a||||| |**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||||| CC17a (Excel) 11 **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). 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 n/a CC17a (Excel) 12 **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**Use of property**
**Other**
**Seconded staff**|**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.**|n/a|n/a|| |**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||| ||n/a|n/a|| ||||| ||
Administratve services and management
services by volunteers. No payments made.|Administratve services
and management
services by volunteers.
No payments made.|Administratve services
and management
services by volunteers.
No payment made.| CC17a (Excel) 13 ## **Section C Notes to the accounts (cont)** ## **Note 6 Expenditure** |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**| |---|---|---|---|---|---|---|---|---| |Incurred seeking donations|452|-|-|452|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-|-|-|-|-| |Operating membership schemes and social
lotteries|-|-|-|-|-|-|-|-| |Staging fundraising events|1 415|-|-|1 415|-|-|-|-| |Fudraising agents|-|-|-|-|-|-|-|-| |Operating charity shops|-|-|-|-|-|-|-|-| |Operating a trading company undertaking
non-charitable trading activity|-|-|-|-|-|-|-|-| |
Advertising, marketing, direct mail and
publicity|-|-|-|-|566|-|-|566| |Start up costs incurred in generating new
source of future income|-|-|-|-|1 672|-|-|1 672| |Database development costs|-|-|-|-|-|-|-|-| |Other trading activities|-|-|-|-|-|-|-|-| |Investment management costs:|-|-|-|-|-|-|-|-| |Portfolio management costs|-|-|-|-|-|-|-|-| |Cost of obtaining investment advice|-|-|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|1 867|-|-|1 867|2 238|-|-|2 238| |**Expenditure on charitable activities:**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on charitable activities**||-|-|||-|-|| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-| ||1 867|-|-|1 867|2 238|-|-|2 238| CC17a (Excel) 14 CC17a (Excdl ## **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**
**undertake**
**n directly**|**Grant**
**funding of**
**activities**|
**Support**
**Costs**|**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Launch Event|1 415|-|-|1 415|-|-|-|-| ||-|-|-|-|-|-|-|-| |Other|-|-|-|-|-|-|-|-| |**Total**|1 415|-|-|1 415|-|-|-|-| **This year: Where sums originally denominated in foreign currency have been included in expenditure, 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 expenditure, 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) 16 ## **Section C Notes to the accounts (cont)** |**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**||| |---|---|---| ||**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||362|1 415| ||-|-| ||362|1 415| CC17a (Excel) 17 ## **Section C Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** |**25.1 Please provide details of the charity's**
**exposure to credit risk (the risk of**
**incurring a loss due to a debtor not paying**
**what is owed) , liquidity risk (the risk of not**
**being able to meet short term financial**
**demands) and market risk (the risk that the**
**value of an investment will fall due to**
**changes in the market) arising from**
**financial instruments to which the charity**
**is exposed at the end of the reporting**
**period and explain how the charity**
**manages those risks.**
**25.2 Please give details of the amount of**
**change in the fair value of basic financial**
**instruments (debtors, creditors,**
**investments (see section 11, FRS 102**
**SORP)) measured at fair value through the**
**SoFA that is attributable to changes in**
**credit risk.**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**| |---|---|---| ||
This is a new charity that is still in the process of
refining its stragegy. There are no external
debtors to the organisation. The directors have
provided set-up costs in order to launch. The
intention is to seek grants and funding 2025-
2026.|
Newly established. Risk assessment carried out
by directors who determined that their personal
contributions to the set up costs would create
the most viable means for the charity to
succeed. There are no external debtors
associated with the charity which is a voluntary
advisory service.| |||| ||n/a|n/a| CC17a (Excel) 18 **Section C Notes to the accounts (cont)** ## **Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_ |**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**| |---|---|---| ||
n/a|n/a| |||| ||n/a|n/a| CC17a (Excel) 19 ## **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** ## **This year** **None of the trustees have been paid any remuneration or received any other benefits from an TRUE employment with their charity or a related entity (True or False)** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ _**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.**_ CC17a (Excel) 20 ## **Last year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|
**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**||**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ _**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.**_ ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ |**No trustee expenses have been incurred (True or False)**||**_TRUE_**| |---|---|---| |||| |**Type of expenses reimbursed**|**This year**|**Last year**| ||**£**|**£**| |**Travel**|-|-| |**Subsistence**|-|-| |**Accommodation**|-|-| |**Other (please specify):**|-|-| ||-|-| |**TOTAL**|-|-| CC17a (Excel) 21 **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ ## **This year** |**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**_TRUE_**|**_TRUE_**| |---|---|---|---|---|---|---|---| ||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**| ||||**£**|**£**|**£**||**£**| ||||-|-|-||-| ||||-|-|-||-| ||||-|-|-||-| ||||-|-|-||-| _**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_ _**For any related party, please provide details of any guarantees given or received.**_ ## **Last year** |**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**_TRUE_**|**_TRUE_**| |---|---|---|---|---|---|---|---| ||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||**Amounts**
**written off**
**during**
**reporting**
**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) 22 ## **Section C Notes to the accounts (cont)** ## **Note 29 Additional Disclosures** ## **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** Having secured a Commision and developed a sound brand and online presence, the Founders remain convinced of the need and viability of this venture and will continue in its endeavours to seek future funding. The charity has been established to operate a voluntary parental/guardian advisory service with minimal cost to its operations. The Founders provided provided £2,500 (totally £5,000) to the set up costs of the charity. This directors loan is provided on a long term basis, interest free and will not become repayable until such time the charity is financially viable and able to do so. In the financial year 2025-2026, donations have increased and sustainability therefore more likely. CC17a (Excel) 23