CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of D. C. Moncrieff Charitable Trust On accounts for the yèar ended 5 April 2024 Charity no (if any) 203919 Set out on pagès 1-47 I report to the trustees on my examination of the accounls of the above charity {"the Trust") for the year ended 0510412024. Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 ("Ihe Act"). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my oxamination, I have followed the applicable Directions given by the Charity Commission under section 14515)(bl of the Acl. I have oompleted my examination. I confirm that no material matters havé come to my attention in conneclion with the examination whioh gives me ause to believe that in, any material respect-. accounting records were not kepl in accordance with section 130 of the AGI or the accounts do not accord with the accounting records Independent examiner's statement I have no concems and have come across no other matters in conneclion with the examinalion to which attention should be drawn in order to enable a proper und8rstanding of the accounls to be reached. Signed: Dato: 2¢J Namo: Benjamin Lynes Relevant professional qualification{s) or body {if any): FCA Address: Cunninghams, 61 Alexandra Road, Lowesloft, Suffolk, NR32 1 PL Section B Disclosure Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). IER October 2018
Give here brief details of any items that the examiner wishes to disclose. IER October 2018
CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From 0610412023 to 0510412024 Charity name: D.C. Moncrieff Charitable Trust Charity registration number: 203919 Objectives and Activities SORP reference Summary of the purposes of Ihe charity as set out in its governing document Para 1.17 To pay or apply the annual income oflhè Trust as and when received or at such other limes (within 21 years of receiving the same) as the trustees shall determine to or upon suGh Irusts established for the ¢haritable purposes only as the trustees shall in their controlled discretion from time lo time detemine. The charity has made donations during the year of£61,455. Summary of the main activilies in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on publi benefit Para 1.17 and 1.19 Para 1.18 The trustees have had regard to the guidanGe issued by the Charity Commissioners on public benefit. Additional information {optional) You ma choose to include furth&r statements where relevant about= SORP referenGe Para 1.38 Policy on grant making P8rd 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers
Other Achievements and Performance SORP refeonGe The charity has made grants during the year of £61,455. This is a decrease of £1,325 on the comparative year. Summary of Ihe main achievemants of the charity, identifying Ihe difference the charity's work has made to the circumstances of its benef1ciaries and any wider benefits to society as a whole. Para 1.20 Additional information {optional) You ma Ghoose to include further statements where relavant about.. Achievements against objectives set Para 1.41 Perfomance offundraising activities againsl objectives set Para 1.41 Investment performance against objectives Pard 1.41 Other
Financial Review Review of the charity's financial position at the end of the period Para 1.21 The charity incurred a surplus this year of £59,631 due to investment gains and the excess of donations paid over inGome received. Al the discrelion of the trustees, subject to any restrictions of the governing trust deed. Statement explaining the policy for holding reserves statin are held Amount of reserves held Para 1.22 Para 1.22 The Gharity has total funds of £2.40m at the ear end. NIA Reagons for holding zero reserves Details of fund materially in def1CIt Explanation of any uncertainlies about the charity continuing as a going concern Para 1.22 Para 1.24 NIA Para 1.23 None Additional information loptional> YoLt ma choose to include further statements wherè relevant about.. The charity s principal sources of funds (including any fundraising) Pap 1.47 Investment policy and objectives including any social investment policy adopted Para 1.46 A description of the principal risks facing the charity Para 1.46 Other
Structure, Governance and Management Description of charity's trusts.. Type of governing document Pao 1.25 Trust deed How is the charity constituted? Para 1.25 Unincorporated entity Trusteé s&lèction methods including detsils of any constitutional provisions e.g. election lo post or name of any person or body entitled to appoint one or more trustees Para 1.25 At the discretion of the serving trustees Additional information {optional) You ma choose to include further statem@nls whère relevant about-. Policies and procedures adopted for the induction and training of trustees Para 1.51 The charity's organisational structure and any wider network with which the charity works Para 1.51 Relationship with any related parties Para 1.51 Other Reference and Administrative details Chari name Other name the Ghari uses istered charit number Charity's principal address D.C. Moncrieff Charitable Trust 203919 8 Quinnell Way Lowestoft Suffolk NR32 4WL
Names of the charity trustees who manage the charity Dates act•d if not for whole ear Tru$tg9 name Offic• lif anyl Namè of pèrson lor body) entitled toa olnt trustsg ifan M.F.G. Dunne Chairman B. Roulledge Mrs L. Friston 10 12 13 14 15 16 18 19 20 Cor orate trustees - names of the directors al the date the re Director name ortwasa roved Name of trust8es holding title to property belonging to the charity Trustee name Dates acted If not for wholo M.F.G. Dunne ear B. Routled Mrs L. Friston
Funds held as custodian trustees on behalf of others Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how Ihis falls within the custodian Gharity's objects Details of arrangements for safe custody and segregation of such assets from the charity's own assets Additional information (optional) Names and addresses of advisers (Optional inforniation) Type of Name Address adviser Independent Examiner Cunninghams 61 Alexandra Road, Lowestoft, Suffolk. NR32 1 PL Name of chief executive or names of senior staff members (Optional information) Exemptions from disclosure Reason for non-disGlosure of ke ersonnel details Other o tional information
Declarations The trustoes declaro that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full namels} Position (eg Secretary. Chair. etc) Linda Jane Frislon Mark Trustee Trustee Date
CHARITY COMMISSION FQR ENGLAND AND WALES D C. Moncrieff Charitable Trst Charity No eriod 203919 Annual accounts for the Pefiod end data Period stsrt date 0610412023 To 0510412024 Section A Statement of financial activities Ro$tTiCted incorne funds Racommendad categories by actlvlty Unrestrict•d funds Endovrnent funds Prlor year funds Total funds Incoming resources {Note 31 Incomo and endowmants from.. Donations and19gac19¥ Chantsbb activities F01 F02 F03 F04 F05 S02 Oiher tradln9 acbviti&S Inv9¥11& S03 504 58,998 58,998 53,784 SepBr8te mat&rial olinmme OthBr SOS S06 Total Re50urces expended (Note 61 Exp&ndlture on.. Raising fvnds ChartLqblÈ 8Ct1vibes S07 58,998 58,998 53.784 so8 S09 61,455 61,455 62,780 $8parate tnaterial Ilern of Other sio S11 4,103 65,558 4.103 65,558 4.492 67,272 rotal S12 Net incomellexpenditurel befora investm8nt gaiTbslllossesl S13 6,560 6.560 66,191 59,831 13,488 106,977 120,465 Nglgainslllosses) on invpstsnenis S14 66,191 66,191 Net incomellexpenditurel Extraordinary items Transfers bètW&8n funds Other recognised gainslllosses}: STS 6,560 S18 S17 Gains and1o$$¥a on r*v¥luab(Trn offix9d a5¥9tsforthe cbartiys own use S18 $18 Net movement In funds S20 6.560 68,191 59,631 120,465 Re¢onciliation olfvnds.. Totsi funds brought fotward S21 69,916 63,356 2,274,007 2,340,198 2,343,923 2,403,554 2,464,388 2,343,923 Total funds ¢an?ed fOard S22
D.C.Moncrieff Charitable Trust Charity No. 203919 Section B Balance sheet R8Strlcted income funds UnTe$tri¢tsd funds Endowment Total this funds year Total last year Fixed assets Intangible assets Tangible assets Hgrltaga assèts Investm$nt$ F01 F02 F03 F04 F05 (Note 151 INot¥ 141 (Note 161 INot8 171 Total fixed a55ets B01 B02 B03 B04 2,362,021 2.362,021 2,268,840 2,268,840 B05 Current assets Sto¢ks {Not8 181 Dabtors (Note 191 Investment5 (Note 17.41 Cash at bank and In hand {Not8 241 Total Gurrent assets B06 B07 7,563 7,563 7,562 B08 Bog 7,393 21,823 35,570 69,167 76,729 Blo Creditors: amounts falling duo within one year (Note 201 1,600 1,600 1,646 Net current assets/(liabilities) B12 75,083 Total assets less current liabilities B13 63,356 2.340,198 2,403,554 2,343,923 cdItorS. amounts falllng due after ono ar (Not¢ 20} Provisions for liabilitios B14 B15 Total net assets orliabilities B16 63,356 2,340,198 2,403,$54 2,343,923 Funds of the Charity Endowm¥nt fund$ (Not• 271 R•strlctad Incomè funds (Nole 271 Unrestrlcted funds Revaluation res•rve B17 2,340,198 2,340,198 2,274,007 B18 819 63,356 63,356 69,916 820 Total funds 21 63,356 2,340,198 2,403,554 2,343,923 Signed by one or trustees on behalf of all the tru5tee5 Date of approval ddlmml Signature Print Name Linda Jane Frislon 2W Mark lan Willis
Section C Notes to the a¢counts Note 1 Basis of preparation This section should be completed by all charities. 1.1 Basls of accountlng Thesè accounts havè bean prpar under the historical ¢osl Convention with items recognised al cost or transaction value unless otherwise slated in the relevant notelsl to these accounts. The accounts have been prgpared in accordance with.. the Slalgrllent of R&Gommended PraGlice'. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in th8 UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and with. and with" the Financial Reporting Standard 8ppli¢able in the United Kingdom and Republic of Ireland IFRS 1021 and wf(h the Charili8s Act 2011. The charity constitutes a public benefit entity as defined by FRS 102." -Tid( 8$ appropriat9 1.2 Golng concern If there are material uncertainties related to events or Gonditions that cast significant doubt on the charitys ablllty to contlnuè as a golng concwn. plèasg pmvlde the following d•taiTls orstate "Not applicable.: if appropriate.. An explanation as lo those factors that SLtpport the Conclusion that the charity is a going concem,. Not applicablg Disclosure of any uncertainties that make the going concem assLJmption doLJbtful'. Not applicablg Where accounts are not prepared Dn a going concern basis, pl&ase disclose this fact together with the basis on which the Iru51ees prepared the accounts and the reason why the charity is not regardod as a going con¢em. Not applicablg 1.3 Change of accounting policy The accounts present a true and fair view and the accounting policies adopted are those outlinod in note { }. Yes. -Tick as appropriat6 No. Please disclose.. (l) tho nature of the ¢hange In a¢¢ountlng poll¢y.' Not applicatle (ITI) the reasons why applying the ftew a¢¢ounting policy provides morn rnllable and morn relevant Informatlon.. and Not appliCae
{iiiJ the amount of the adjustment for each line affectgd in the current period. each priorperiod presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP. Not appliGable 1.4 Changes to ac¢ounting estimates ND changes to accounting estimates have occurred in the reporting period13,46 FRS 102 SORPI. Yes. No, -Tiek as appropriate Please disGlose.' {1) the naturn of any changes,. Not applicable {ii) the effe¢t of the ¢hangè on income and expense or assets and Ilabllltles for the current period,. and Not applicable {ill) where practlcabl•, the effgct of the changg In one or more future periods. Not applicsbl 1.5 Material prior yoar ¢rror8 ND material prior year error hav& been idanlifisd in tha reporting period13,47 FRS 102 SORPI. Yes. ND. -Tick as appropriate Please disGlose.' (i) the nature of the pritrrperiod error.. Not applicable (li) for ea¢h prior period presented In the a¢¢ounts. the amount of the corrg¢tlon for each account Ilne Item affected,. and Not applicable (iii) the amount of the correction at the beginning of the eaAiestpriorpw>odpr¢sented in thè accounts. Nol applic8bl8
Section C Notes to the accounts Note 2 Accounting policies Please cornplete this nore when firsl reporting under FRS2102. S8clion 35 of FRS102, r9qui8 3 0ClI1110$ to b8 presented. if 8118re applioable. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a d85cription of th8 nature of each change in accounting policy No ¢hange$ Reconcllatlon of funds perprevlous GAAP to fund$ detem71ned under FRS 102 Start of rfod End of porfod Fund balanc8¥ as previously stated AdJu$tments.' Fund balan¢9 as regtated Ren¢119(10n of net In¢omelfnet expendlture) perprevlous GAAP to net Income/(net expendlture) under FRS 102 End of Net Incomo11gxp8ndltur•l as prèviously stated Adjustments.. Prevlous perfod net Incomellexpendlturel as r•statsd
Section C Notes to the accounts Icontl Note 2 Accounting policies 2.2 INCOME This slandardlist af acGounlin9 ptrlithtrs hss bè&rt applied by Ihtr ch8rityex¢epi for thostr tickèLI"No OT'N/a". Mers a differgnt orsdditionalpolicyhas btren adopted then Ihls is del&il•d In Ihe btrx below. R•counition of incom These are inGlude(l in the Statement of Financial Aclivitse5 ISOFAI w.. the chÈrify b8CDmtrg entitled to Ihtr r8$oui¢s", it is more likely than not that the trustees will receive the resouThs'. and the monetary value can be measured with suffitxenl reliability. Yes No Nl8 There has bean no off8etting ol 8gs8ls and liabilities, or inwm8 and expens88. unless requlr8d or pettnitted by the FRS 102 SORP or FRS 102 Yes No Nla OffsBttlng Yes No Nla Grants and donations sre only Included in tho SoFAwhen the gener81 income r8cognilh)n (xteria ar8 mel15.1D to 5 12 FRS102 SORPI. Grants and donations In the case of performanca related grants. IncJ)me musl only ba rets)gnl88d lo th& &xt8nl that the Gharity hgs provided the 5peGified goods oi servi$ as entitlement lo the grant onty occuts whan th& p6rfomanca r&laiad r1)ndl0$ ar8 m8115 16 FRS 102 SORPI. Legacie5 are indud9d in the SOFAwhen reIpt 15 probable, Ihal is, when there has been grant of probala, th& axacutors have established th81 there ar8 sufficient asstrts in th& estate and any conditions attached lo the leg8w are either wlhin the wntrol of the charity or hav& b&8n mèt. Yes No L8ga¢l65 Ye5 No Nla Nla Govarnmont yrants The charfty has recefv8d govammenl grants Sn the raporting p8riod GIftAid rece1vab is Included In Ino)me when there is 8 valid declaration from tha donor. Tax reclaims on donations Any Gift Aid amounl recA)¥ered on a dDnation 15 CnT15idered to be part of that gift and is and gifts tr8at8d as an 8ddilion to the same fund a¥ the Inla[ donation unlass th8 donor orth8 terms of the appeal have speGified olhepwi5e Yes Contractual In¢Drnè and This 15 only inGluded in Ihe SDFA On the Gharity h85 provxled the related goods or performanco related s&Nlc8s or m?t tha p8rtomianc r8lated condluons. grants Yes No Nla Y8s Nla Donatod goods DDnated gDods are rTr&a5ur8d al faiTvalue Ilhè atnounl forwhich the asset rUld be exchanged) unless impradical to do so. Tht ctsst of 8ny stock of goods donatèd for distribution to b8n•ficiarfès is d8èmèd lo btr the lair value of Ih05e gifts al the lime of their reipl and they ere recognised on reipt In thÈ rèwjrting P8riod in which Ihtr Stocks ar8 distributsd, tt)ey arè rè(x)gnistd as an expans6 at the carTring 8mounl of the stocks al distribution. Don8ted goods for resale are measured al fair value on inilia1 renItion. which is the trxp8cted prnceèds from sal818ss the &xpact8d of $818, and récognisad in'ln(x)m8 from other trading aclivilies, with the corresponding stock recognised In the balan sheet On its sa18 the value of stock is charged againsl'lnix)Tne froffl other Irdding actlvilias, and th8 procaeds from sale are 81so rewgnised as'lncom8 from other IradSn9 aGtyvilies'. Yes No Nla Yes No Nla Yes No Nla Goods (lonaled for on*oing use by the tharity are recognised 8$ tsngible fixed asse15 and includèd in th& SOFA £s incoming resOurS whèn racaivablè. Yes No Nla Gifts in kind for us6 by th8 chaAty are includ8d in the SOFA as Sncome from donations when receivable. Donat8d 58ry1¢69 and lacllltl88 Donal8d s8rvlce8 and facilille8 ar8 includad In the SOFA when recgivad al the value of the gift lo the charity provided the value of the gift can be measured reliably. Donated serrfices and facilitie5 that are wn5umed immediately are recognised 85 income with an 8quival8nt amount rèw3nis8d as an exp8ns8 under th8 appropriate h8ading In the SOFA. Yes Nla Yes No Nl8 Y8S No N18 Support G05ts The Gharity has incurred expenditure gn SUPPDrt GDSts. Yes Nla Volunt•èr holp The value of anyvoluntary help received 18 not Induded in the 8cwunts but is described in the trustees, annual report No 88 No Nla Tk..
roy4ltl05 and dividend5 be m8asur8d reliably. Incom8 from mombershlp Memb8rshlp subscripllons r8c8Iv8d in the nature ora gift are rao)gnis8d In Donations sub8¢rlption8 and Legaries Yes No Nla Membership subscriptions which giv&s a member the right to buy sewi5 or other b8nefits are r8co9nis8d a8 inwme aamad from th8 provlsion of9oods and sarvic88 as income from ch8rilable aclivilies es No Insuranc8 c18ims ar8 only includad in th& SOFA when th8 9&neral income r8cognillon criteria are mel15.10 to 5.12 FRS102 SORPI and are induded as an item of other in(rne in th8 SOFA. Yes No Nla Settlement of insurance ¢laims Invostment oglns ond 108888 Thi5 indudes any realised or unrealised gains trr IDsses Dn thp sal8 of investsn8nts aNJ any gain or loss r8sulting from r8valuing investm6nls to rnarkel valu8 81 the end of the year. Yes No Nl 2.3 EXPENDITURE AND LIABILITIES Llabillty rocognitloTh Liabilitiès arè recognis8d wh&w it is mor8 lik81y than not that thar8 Is a16gal or constructive obligation committing the tharity lo payout resources the amount of Ihe oblvjation b8 m8asured with raasonable c8rt8inty. Y8s Nla es GDvernance and support C05t5 Support r))8ts hav8 been 8llocated b8trN8on govemance c08ts and olh&r support. Governan costs comprise a11 cos15 involving public accountability of the Gharityand it5 mpliancz with r8gu1ation and good practica. Support fX>5ts includB r*ntral funthons and hav8 ern allorAi8d io activity (X)st calagorl8s on a basis wn8isl8nl wllh tha use of resources. 89 allocating property Costs by floor areas, or per capila, slaff (x)5ts bythe time 5penl and other costs bytheir usage. Ye5 No Nla Nla Grgnt5 wlth porlormonGg condltlons Wh8re the tharity givès a grant wth wndilions for its paymant bèing a sp&&fic lèvel of servlc8 oroutput lo be provlded, such gran15 are only rewgni5ed in the SOFA onTr the rerApient of the grant has provided th& sp8crfièd $&rvice Droutpul. es Grant8 payablo wlthout pèrformanca condltlon8 WTrre there are no Gondilions 9ttaching to th8 grant that enables th8 donor charity I raalistically avoid th8 commitment. a Ilablllty for the full lundSng obligallon musl be recognised. Yes No Nla Rodurtdanty Cost The charfty m8d8 no radundancy paymenly durlng the r8poiting perfod. Yes No Nla Dèfèrrèd In¢om• No mat8rfa1 i18m of deferred Sncome has been induded in the accounts. Yes Nla es Nla Cr8dltor8 Thè charity has tdi(0 which ar8 m8a8urèd at S&lU&mèntamoufits18ss anytf8da dlsLJ)unts A liability 18 m8a8ur&d on raco9nition at 118 hl8torical cost and than subs8quenlly measured al the best e51imate of the amount required to settle the obligation at Ihe rèporting data The charity acwun18 forbasic financ4al instrum8nt8 on Snltial re911]0 as per paragraph 10.7 FRS102 SORP. Subsequent measurement 15 as per paragraphs 11 17 to 11 19, FRS102 SORP. Provlslons for Ilabllltl•s Yes No Nla Basic financlal In5trumentS Yes No Nl8 2.4 ASSETS Tangible fixed a558ts lor Thes8 ara r2pitalised if they can be usad for more than on8 year, 8nd cost at laasl Ll80 by charfty They are ¥a1ued 8¢ C05t Y8S Nla The depreclallon rates and methods used a disclosed in not6 9.2. The chadty ha8 Intanglbl8 fixed assgts. that is, non-monetary 8ssets that do not have physica1 substsnce but are identifiable alld are cnntrolled by the charity through custody or lègal ri9hts. Thtr amortisation ralas and methods used ara disdos8d in noie 9.5 Intsngible fued a5$9tS Ygs No Nla es Nla They ar8 valwd al 8t. Horftag8 assots The tharity has h8rflag8 ass818. that 18. non-monetary assa18wlth hlstorfG artlsti scientific. technological, geophysical or environmenlal qualities that are held and mailltained prinapally for Ihtrir cxjntribution to knowlèdg8 and cultur8. Tht d&pr8clalion rat88 and malhods used as di8dosed in note 9.6.1.4. Yes Nla Yes Nla They ara valu8d at r¥)st. Invetstments Fixed as8et invaslments in quoted shares, traded bond¥ and slmllar Inv8slm8nls a valued at SnlJally al rJ)8t and subsequently at fair value (their maffKel valuel al the year Yes
end. The same Irealm8nl is app118d to unlls18d inv8slm8nls unless fair valu8 cannot be tneasured r81iably in which case it 15 rneasured at C051 less Impairment. Inveslm&nts h&ld for r&sal8 or p8nding thèir sal8 and ¢sh and (ash equivalents a maturity d8le of1ess than 1 year are treated as current asset investm8nts Yes No Nla Sto¢ks and wwk In progros8 Stocks held for sale 8$ part of non-ch8ritabl8 trade are maasured at Ihe1owar or wst or net realisab1e value. Yes No Nl8 Goods or seNic8s pmvid8d 88 part of a charitable activity ara mèasured al net alIsab value based on the s9N1 polenti81 provided by items of Stock es Nla Yes Work in progress Is valued al wst18ss any foresaeabb loss that Is Ilkaty to ocxuron thè cfjntrarj. Debtors Ilnc1udlng trade debtors and loans r8rivabl81 ara me8sured on initial retwnition al sewement amounl afterany trade discounts or amount 8dvanced by the charlty. Subsequantly. th8y aw m8asurad al th8 tAsh or 0th8r wnsKJ8fdtiun expected ID be retxived. Yes Nla DebtOTS Thè tharity ha$ has investmen15 which it holds for resale or pending theirsale cgsh BfKI Tr5h equivalents with a maturity d¥18 less than ona year. Th88e Include c8sh on d8po$il and equivalents with a maturity dal8 of1ess than one year held for inve5tsnent purpc>5e5 r8ther than lo meet short term cash commitments as th&y tall du&. Yes No Nla Curr*#t a8Bèt Fnva8tm&nts Yes No Nla They ara valuad al fair valu8 trxcepl wh&ra Ih&y4ualify as basits financial instruments. POLICIES ADOPTÈD ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE
Section C Notes to the accounts l¢ontl Not8 3 Analysts of Income Restrficted incom nds Endowm•nt nds Total fvnd$ Prfory•ar Anal sls Donation5 and tft5 Grft Aid aGiES General grants provided by gov8rnmenVoth8r Donations and legacl85'. Membership subscription5 and 5PDnsor5hips which ao in substance donations Donated goods, fa¢llilie$ and services Qthor Ttstal CharilablÈ activitie$'. Other Tot81 Olhertradlng activitie$'. Oth8r Total Income from Tnve$tment$'. Interesi inwme Dividend income RenLal and1easin Other 14,289 2>,484 14,269 29,484 15,245 income Tot81 58,998 58.998 53,784 Separate material Item of Incorne.. Tot81 Other.. Conversion of &ndowmènt funds Intrj incom8 Gain on disposa1 of a tsngible fixed asset held for chari '5 own use Gain on disposa1 of a programme related inve$tment Royalties from the exploltatlon of intellectual Other Total TOTAL INCOME 58,998 58,998 53,784 Othar Inlormaiion.. All Incomo In th8 prlor yearw88 unrestrlcted ox¢ept for= Iplo provldg ducrlptlon and Hrnountsl Where aY end0VQnIfUnd li ¢onwrt8d Inio Incom8 t roporung p8rf4xi. ple8s0 glve tho rea$on forthe con¥erslon. Ihln the Income Items Bbove the followlng Items are rnaterlal.. Iplea5e d15cILsse the natsjre, amount and any prioryear amounts)
Section C Notes to the accounts Icontl Nrjte 4 Analysis ol re¢elpts of government orant$ This ar La51 year Descrl tlon Govommont orant 1 GovernmBnt grant 2 Government grant 3 Oth8r Total Please pro¥id8 detalls of any unfulfllled condltlons and olh8r onllngencles att8¢hlng lo grants that havg bee tstognised in rncomè. Please give details of other lonTrs of government assistance frorn which the charfty has dlr6cllybenefft6d. io
Section C Notes to the accoLJnts Icontl Note 5 Donated good5, facilities and s•rvicas Thi5 y6ar Last year Seconded staff Use of property Other Pl&a5e prtsvide detail$ of the accounting policy for the rectsgnition and valuatlon of doTrat8d goods, facllltles and SOCes. Plea$e provlde detall$ of any unfulfilled conditions and Oiher conting8nci85 attaching to re50urc65 from don8ted goods 8nd services not re¢ognlsèd In Income. Plea$e give detall$ of otherfomis of other donated good5 and 5ervice5 not r8cogni8ed In th8 accounts, eg contrlbutlon of tsnpald volunt68rs. li
Section C Notes to the accounts leontl Notg 6 Analysis of expendlture R•8tri¢t&d income funds Unre5trlGted funds Endowmgnl funds Tota1 fvnds Priorytrar Anal Incurred seeking donations Incurred seeking legacies Expenditure on raising fund5-. Incurred seeking grants Operating membership schemes and social lotteries Staging fundraising events Fudraising agents Operating ¢harity shops Operating a trading ¢ompany undertaking non-charitable trading activit Advertising, rnarkeling, direct mail and Start up costs in¢urred in gènerating new source of future income Database development Costs Other trading activities Investment managem8nl ¢osls'. Portfolio mana emenl costs Cost c>f obtaining investment advice Inveslmgnt adminlslralion Costs Intellectual propety Ilcenclng costs Rent collection, property repairs and malnl8nancè charg8s Total expenditure on raising funds Expenditure on charitabl• activities Grants made 61,455 61,455 62,780 Total expenditure on charitabl$ activities 61,455 61.455 62,780 Separate material item of expense Total Othor AdministratlV8 8X Ènsès Inde endent examination fees Investment mana emenl costs Pro Mana ement Costs Le en5&5 12 1,712 2,403 12 1,712 2,403 159 1,548 2,065 720 alEx 12
Total othgr •xpgnditure 4,103 4,103 4,492 TOTAL EXPENDITURE 65.558 65.558 67.272 Other inforniation.. Analysis of oxpenditurn on charitable activitios Grant funding Activsty or programm8 Support Cost5 Total thi5 year Totalprior A¢tiviti¢s undortak$n diroctly actlvltles Activity 1 Ac11VIt 2 Olh&r Total Prlor year expendlture on charltable actlvltles can bo analysod as folltsws.. thln the expendlture Items above th8 followln9 Items are materlal.. Iplea$e di$¢lose the nature, amount and any prlor year amountsl 13
Section C Notes to the accounts Icontl Note 7 Extraordlnary Items Please explain the nature of each extraordinary item occurring in the period. Thls yoar Last year Description Extraordinary it¢m 1 Extraordlnary Item 2 Extraordinary item 3 Extraordinary it•m 4 Total extrordinary items 14
Section C Notes to the accounts Note 8 Funds re¢¥id a$ aggnt 8.1 Please complete thls not8 if the charty has agreed to administerthe funds of another entlty as 1¢$ agenc Nots.. If 8 charlty Is acting as an agen¢ it should not recognlse the Income In the Statement of Flnan¢lalA¢tlvltles or the B8lan¢e Sheet. Amount reeèlved Amount pald out Balance held at perlod 8nd Descrlpllonlname of party R8lated party IY¢g gr No Thls year Last year Thls year Last year This year Last year Total 8.2 Where 8 nSOrtIa or simllar arrangement exists whereby 2 or rnore charities co.operats to achieve economies In the pur¢hose of 99gd$ orservice5. please discose d8tai15 of any balanGes outstanding beiween anyparticipating members. Descrlptlonlname of party Balance held at perlod end Th1$ year Last year Total 15
Section C NotÈs to the accounts Note 9 Support Costs Please complelo this note if Ihe charity has analysedits expenses usiny a¢tivlty ¢ategorle$ andh8s support costs. Basls of Ra151ng fund5 AGtlvlty 1 Advlty 2 A¢tSTrAty 3 Grand total Support cost exam 10$ esc mèthodl Governance Other Total Pleasepro¥id8 d8tdil$ of the a¢¢otsntlng poll¢y adopted for the apportionment ofc05ts botwe8n a¢tlvltles and 8ny estlm8tion technlquos used to ¢al¢ulat• theirapportlonment 16
Section C otes to the accounts Note 10 Detalls ot rtain it•ms of expendlture 10.1 Fe85 foT examination of the accounts Please provid8 detsils of the amountP816 forany statutory external scrutiny of 8ccounts and other servicosprovided byyour independent examiner. Ifnolhing w85 paldplease enlw'o'ln the appropriats box(85J. Thi$ yr Last year Independent examln8Vs fe88 1712 Assuran¢ strrYi¢e$ other than audlt or Independant txamlnatlon Tax advi50ry fB8$ Otherf885 (for 8xarnplg.' financlal a0ce. consultancy accountancy servlcesl pald to the independent examlner 17
Section C Notès to the accounts Icontl Note 11 Paid omployeas Please complote thls note If the Gharity has any employees. 11.1 Staff Costs This yèar Last year Salarl•s and wag88 Social sacurity costs Ponslon costs Ideflned contrlbutlon scheme) Other employee beneflts Total staff cost5 Please prode details of 8xp8ndituro on staff worklng for the charlty whose contracts are wlth and ar¢ paid by a related party Please give details of th8 number of employees whose total employee benefits (ex¢luding employer penslon costsl fell within each band of £qO.000 from £60.000 upwards. If there are no such trnnsactlons, please enter Irue'ln the box provlded. No employees received èmployoa baneflts lexcludlng employer penslon costs) for the reportlng period of more than £60,000 Band £60.000 to £69,999 £70.000 to £79,999 £80.000 to £89,999 £90,000 to £99,999 t100,000 to £109,999 Number of em lo ees Please provlde the total amount paid to key mznagement pèrsonnèl linclud•s trustees and senlor management) for their $8rvicas to the charity 11.2 Avèrag• hoad count In th• year Thls year Numbar Last year Number Thè parts of the charlty In whlch the employees work Total 11.3 Ex.grati8 payments to emplgy8ès and othèrs {•xcludlng trustees) Please complete If an ex-gratia payment Is made. Please 8xplaln thè natur• of the payment Please state the 18gal authority or reason for maklng the payment 18
Please Statè thè amount Df the payment lor value of any waiver of a right to an assetl 11.4 Rodundaney paymènts Please compl•t8 if any r•dtsndancy or tsrmlnatlon payment Is made In the perlod. Total amount of paymgnt The nature of the PaneTrt l¢ash. asset The extent of redundancy funding at the balance shèèt datè Pl•ast stata th• accountlng pollcyfor any Tedundancy or termination paymènts 19
Section C Notes to the accounts Icontl Not8 12 Defined cont¥lbLStlon pension scheme or defined bengfil $¢homg aG¢ountod for as a dèfln•(I contdbutlon scheme. 12.1 Please compl•ts thi$ note ff a defined contrlburfon penslon scheme is op8rat8d. Amount of contributions rvGognis¢d in the SOFA as an expense Please explaln the ba515 for allocating the liability and expense of defined Contrlbulion penslon scheme between actlvitles and tse88n TeStrict8d and unr05triGted funds. 13.2 Pl•asg ¢omploto th1$ se¢tlon where the charltyparticipales in a defin8d bgnefftpension plan brrt Is unable to ascertain its $haro of the undertylng 8s$el$ 8nd 118bllllles. Please conflmi that al¢ough the schemo Ss accounted for as a defined contribution plan, it is a dofinod benefft plan. Please provlde such Inforniation as Is availllbl8 about the plan's SUTplus or dBfitit and the Impllcatlon$. If 8ny. for th• rgportlng charfty 12.3 Plea58 complete this s•etion wh•r• the Gharltypartl¢lp8te$ In 8 multkwnployer definedb8nelltp8nslon pl8n th8tls 8ccounted foras a d8fin8d contribution plan. Describe the oxtant to whlch the charfty Gan b¢ liable to the plan for other entitle$' obllgatlons underthe ternis and condltlons of th8 multi*mployer plan 20
Section C Notes to the accounts Icontl Noto 13 Grantmaking Ple8se complete this note if the charitymade anygrants or donadons whlch In aggregats form 8 mat8rialpart of th• ¢haritable 8cllvltles undertaken. 13.1 Analysis of grants pald Ilncluded In cost of charfiabte actItieS) Grants to Grants to institutlOT15 individuals Analysls Support ¢osts Total Gr8nls mgde in the furtherance Df the 61,455 Total 61,455 61.455 Pl8a5e 8nter-Nil- if th• charity doe$ not Idenllfy andlor allocats 5UPPOrt C05 13.2 Grants made to institutions My ¢h8trIty has made grants Io particular in5titutiLmS thatare materi01in the ¢ontext ollts grantmaklng. Detalls of the Instttution supportedi purposo Of the grant and totalpald to eatrh instifvtlon Is 8v811able on the charlty5 W8b slte. Pleese provide detalls of ¢h8rltys URL. Pmvide details below Yes Ng Names of Instltutlon Purp050 Total amount of rant5 aid£ Totel grants to Instllutlon5 in reporting Other un*nalys•dorants TOTAL GRANTS PAID 21
Section C Notes to the accounts Icontl Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation Freehold land & bulldlngs Other land & bulldlngs Plant. machinery and motor vehl¢les Fixtvres, fittings and equlpment Totsl At the beginning of the yoar Additions Revaluations Disposals Transfers ' Al end of the year 14.2 D¥proelatlon and Impalrmgnts SLorRB -Ba$ls SLorRB SLorRB SLorR8 SLorRB Straight Line I'SL"l or R8du¢ing Balance I'RB'I Rate Al beginning of the year Disposals Depreciation Impairment Transfers. Al end of the year 14.3 Ngt book value Net book value at the beginning of the year Nèl btsok value al the end of the year 14.4 Impairment Please pmvide a description of the events and circumstance5 that led to the ffj¢ognltlon or reversal of an impaimient loss. 14.5 Revaluation If an accountlng pollcy of revaluation is adopted, please provide.. 22
the effective datè of thg r8valuatlon the name of independent Yaluer. if appll¢able the methods applied and significant assumptions thg carrylng amount that would have been recognised had the assets been ¢arried under the cost model. 14.6 Other di5cIosuTO$ (i) Please stote the amount of borrowing costs. If any. capitalisgd in the Gonstruction of tangible rixed assets and the capitalisation rate used. {11) Plèasè provid8 the amount of contractual commltments for the aGqUlSition ol tangible fixed assets. {111) Detalls of the exlstence and carrying amounts of property. plant and equipment to which the charity has restriGted title or that arn pledged as se¢urity for Ilabllltlg$. The 'Yransfers" row is for movem&nls b8lwgen fix assgt ¢ategori&s. ' Please indiGal& the malhod of depr8oatitsn by dèl6ling the melhocl nol applicable (SL = straight 23
Section C Notes to the accounts Note 15 Intangible assets Please complete this note if the charity has any intangible assets 15.1 Cost or valuation Research & daveltspment Patents and trademarks Other Total Al beginning of the year Addition5 Disposals Revaluations Transfers ° At end of th8 year 15.2 Amortlsatlon and impairments -Basis SLorRB SLorRB SLorRB SLDrRB Slraighl Line I'SL"l or Redu¢ing Balance {"RB"} Rat& At beginning of the year Dlsposals Amortisalion ImpairTnenl Transfers. At end ol year 15.3 N•t book value Nat book value al the beginning of the year N81 book value at the end of the year 15.4 A¢¢ountlng policy Please disclose the a¢¢ountlng policy for intangible fixed assets including.. Reasons for Choosing amortlsation rates Policies for the recognition of any capital development 15.5 Impaimi&nt 24
Please provide a descrlption of the events and clrcumstances that led to the recognition or reversal of an impaimient loss. 15.6 Revaluation If an acGounting pollcy of r8valuation is adopted. please provide.- the effective date of the revaluation the name of independent valuer, if appli¢4ble th8 m8thods applied the Garrying amount that would have beeft recognised had the osset$ been carrlod undgr tho ost model. 15.7 Other disclosures (i) If your intangiblè assèt was acquired by way of grant, provide value on initial recognition and carrying amount of the asset. (li) Details of the ¢arylng amounts of any Intanglble assets to which the charity has restricted title or that are pledged as security for liabilities. (111) Please provide the amount DI contractual commitments for the acquisition olintanglble asset5. (iv) State the amount of research and development expenditure re¢ognlsed as expenditure in the ar. (vi) Please detail the headlngs In thg SOFA in whi¢h a chary& for amortisation of intangible assels is included. (vii) For any matèrlal Intangiblg assgts. please provide a dgscrlptlon. Its carrying amount and any remaining amortisation period. Th8 ?ransfgrs'row is for movomenls between fixod asset Galegori8s. . Please indicate the method of depr8Giation by del&ling the melhorj not applicable (SL = straight line,. RB = r8ducing balance). Also please indicate the ral& of d8pr&Gi8tion.' for straight line, what is thg anticipated lrfe of Ihg &ssel (in y&ars),' for reducing balan, what is the percentage annual 25
Section C Notes to the accounts Icontl Note 16 Heritage a55ets Pled58 complete this note if the ¢h8rlty h8$ herltsge assets 16.1 Gon•ral di$clo$ure$ for all ¢harftle$ holdlng horltaga assets 111 Explaln the nature and Scala of h8rltag8 88set8 held. 1111 Explaln the pollcy fortha acqulsltion. pres8rvation, managam8nt and disposal of hBritag# a5S8ts. 16.2 Cost or valuatlon Herltage a55et Herlta98 8SS&t Herltage asset Horltaga asset Total At bgginning of the y8ar Additions Disposals Revaluation5 Transf&rs' At end of the year 16.3 Depreclatlon and Impalmi8nt8 ~Basls Slpighl Line I'SL l or Reducing Balance Rate At beginning of the year DIsp05a15 DepCIation Impairment Transfer5" At end of year 16.4 N¢t boL)k value Nat book value at the beginnlng of the year Nel book valug at the end of th8 year 16.5 Impairni•nt Pleas8 provid• a description of the events and clrcumstances that led to the recognltlon or reversal of an impairmentloss. 16.6 Revaluation Man accounting policy of r¢v81ua¢lon Is adopted. pleas8proYid•.' 26
the effective date of th8 revaluation tho name of independent valuor. If 8ppllc8ble qU811ftcatlons of Independent valuer the method$ opplledand slgnlfic8nt 8ssumptlons any significantlimftatlons on the v4lu8tlon 16.7 AnEIy51s of h8ritago assets by ¢la$$ or group dlstlngulshlng tho8e at cos¢ and thos8 al valuatio At valuatlon At C05t Group Group A Total Canyng amount at the beginning of th8 period Additions Disposals Depreclationllmpairm8nt Revaluation Carrying amount al the end of period 16.8 Herftage a$$ets Iwhgre herftago assets are not r8colgnlsod on tho balance sh88ti 111 Explaln the reason why heritago assets have not been r8cogni5ed on tha balance 5h88t. lill Descrlbe the slgnlfl¢an¢g ond natur¥ of htsrltsge ass8ts. 11111 Dlsclo$o Infomiatlon that Is helpful In a$se$$lng the valuo of herttagÈ assèts. Ilvl Éxp181n the reason why It Is not practlcab18 to obtaln a valuation of h8rltag8 as50ts. 16.9 Flve year Summary of herltage assets tran88ctlons 2015 2014 2013 2012 2011 Purcha$e$ Group A Group B Group C Oth8r Donatlons Group A Group B Group C Oth&r Total additions 27
Charge for Impairnient Group A Group Group C Oth8r Total charg• for Impalrm•nt DI8PO$8Is Group A- carrying amount Group B - carrying amoLJnt Group C Other Total Illsposals 28
Section G Notes to the accounts Icontl Note 17 Inve5tmont assèts Please complete this note if the charty has anyinvestmenl as$ets. 17.1 Flxèd assèts Investments Iplease provide for each class of invgstm8ntl Cash & Cash equlvalents Li$t8d investments Inv8stmot)t propert189 Soclgl Investments Other Total Carying IfaiTI value at b8ginning of period Add.. additions to investm9nts during period. Less.. disposals at carrwng value 1,912.840 356.000 2,268,840 530,027 530,027 500,873 500.873 Le88.' Impalmients Add.. Reversal of impaimi•nts Addlldedu¢tl: transfer inlloutl in the period Addlldpductl: net gainlllossl on r8va1uation Carrwng Ifairl value at end of year 64.027 64,027 2,006,021 e,000 2,362,021 "P18ase spacify additions resulting from acquisitions through busines5 Gombinations, ff any. Pl&as• note that Fair Value In thls ¢ontsxt Is the 8mountfor whlch an assetcouldbo exchanged between knowl•gablo and wllllng p8rt1es in an aml's length transaction. For traded se¢vrities. the falr valuè Is the value of the securlty quotsd on th• Londt)n Stock ÉxGlpange D8lly Offic181 List or equivalent. For otheras58ts wh8re there is no mark6tprl¢e on a traded market. it is the trusts&s' or valuers'bestestlmate of folr value. 17.2 Please provide a breakdown of inv85tmènts shown above agreelng wlth the balance sheet row B04 dlfferentiating between those hgld at fair valu• and those held at cost less Impalrment. Analysls of Investments F8Sr valuo at year end C05t less lrnpairmènt Cash or cash aqulvalent8 Llsted Invastmonts 2,006.021 Inv8stmanl propertie$ 356.000 Soclal Invastrn8nt5 oth8r invè5tm•nts Total 2,362,021 Grand total (Fair valuè at yoar ond+Cost le$$ Impalmifjntl 17.3 If your charlty holds investmgnt propèrt5•s, pl•as8 complete the followlng note: 111 Explaln th¢ methods and significant assumptlons In daterniining th8 fair value of Snvestment property held by th8 chaTrty 1111 Name or Independent valuar, If Bpplicable, and Igvant quallfications Inv&slment prop8rti8S 8r8 provided forwithin the accounts at their current market valu8. 29
Illil Provida details of any restrictions on the ability to realise invostmgnt property or on tho r8mittan¢e of inGome or disposal pro¢eed$ livl Explain any contractual obl*gations forth• PUT¢ha$e, construction or dgv¢lopment L>f Invg$tmgnl ploperty orfor repairs, malntÈnan¢o or enhan¢Ém•nt$ 30
17.4 Please provlde a breakdown of current asset Investments, If appllcable, agreelng wlth the balance sheet. AnalysSs of current asset investments Thls year Last year Cash or cash equlvalen¢$ Lislod inv8Strnents Inv8Stment propertles So¢lal Inve$tment$ Olh8T inv85tm8nts Total 17.5 Guarantees Pl8ase provid8 detalls and amount of any guarant?8 mad$ to or on behalf of a third party Name of the 8ntity or antit18s bon8fftting from th050 guaranl88S Plgase explalrt how the guarante8 furth8r8 the charlty'$ alms 17.6 Coneès$lonary loans Descriptlon Thls year £ Lastyear £ Amount of conc8sslonary loans made IMultlJ)le loans made may be dN5cID5ed in aggregate wovided that such 8reaon does Jtrotobstsrosl9nlllcant Informatlonl. rotal DescriptiL Th18 y8ar £ Last year t Amount of GonGessionary loan$ ¢¢iV¢d (Multlplp loans ¢t1yeMaY6 dlsclostdln aggr8gaie provlded Ih8tsu¢h aggre9atlon rfogs notobsurg slgnlllcant Infom?otlon). Tot81 T•mis and condltlons $9 Interg$t rotg. s¢¢urlty provided Value of any con¢e$$lon8ry loans whlch h8V8 b¢en ¢ommlttgd but not taken up at tha reporting dats Amounts payable wlthln 1 8T Amounts payablo after moro than 1 year Amounts recglvablo wlthln l year Amounts rec•lvablo after more than 1 31
17.7 Additlonal informatlon Please provide informalion Bbout the significance of investments to th8 charity's financial position or pBrformance eg. teTrn5 and conditions of loan5 orthe use of hedylng to manage finan¢Sal risk. For all Investments measur8d at falr value, tha basis for determining the value, including any assumptions appli8d when L55ing a valuation le¢hnique. Where a chgrlty has promdad financlal assets gs a foTm of socurity, the carrying amount of th8 financial a$sgt pl8dg•d as security and thè tem$ and conditions mlating to its plodge. 32
Section C Notes to the accounts Icontl Note18 Stocks Please complete this note if the charity holds any sto¢k items 18.1 Please state the carrying amount of stock and work In progrgss analysèd batwèèn act5vltles. Stock Donated goods Work In progress For di$tributKon For rèsala For distribution For resale Charitable actiwties- Openlng Addedln perlod Exp•nsed In perlod Impaired Closlng Other trading activities: Openlnq Addedln wlod Expens8din pwiod Impalred Closing (Xher: Op•nlng Addedln period Expensedln perlod Impair8d Closlng Total th1$ y¢ar Total previous year 18.2 Plea50 $Po¢rfy th& ¢arylng amount of any stocks pledgod a$ s•curity for Ilabilities 33
Section C Notes to the accounts Icontl Note 19 Debtors and prepayrnents Please complete this note if the Gharity has any debtors orprepayments. 19.1 Analysls of débtors Th1$ yoar Last year Trade debtors 7,563 7,562 Prepayment$ and a¢¢rued Incom8 Other dobtors 7,563 7,562 T¢>tsl Please complete 19.2 where a material debtor is recoverable more than a year after the roportlng dato. 19.2 Analysls of debtors recoverable in more than 1 year lin¢lud¢d In dgbtors abovg) Thls yèar Last year Trada debtors Prepayments and accnsed in¢ome Othor dobtors Total 34
Section C Notes to the a¢¢ounts Icontl Note 20 Creditors and accruals PlSe ¢omplete th1$ note If thg ¢harfty ha$ any credltors or accruals. 20.1 Analysls of cradltors Amounts falling due within one year Th5$ year Last year Amounts falling due after more than one year This year Last year Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and daf8rrad Incoma 1,600 1,646 Taxation and social s8curity Other creditors Total 20.2 Deferred income Please Gon7plete this note il the charity has deferred income. Please gxplaln the rnason$ why InGom8 Is dgferrgd. Movement in deferred income a¢¢ount Thi5 year Last year Balance at the start of the reporting period Amount$ add¢d in ¢urr•nt poriod Amounts reltra$ed tg incom? from pr¢vious periods Balan¢9 at tho end of the r•portSng pgrlod 35
Section C Notes to the accounts Icontl Note 21 Provlslons for liabilities and charggs Please complete this note if you have in¢luded in ¢harlty expendlture any provlslons. A pmvision is made when the Gharity has a liability of un¢grtaln tlmlng oramount. 21.1 Pleaye provido.. a bri&f dèscrlptlon of any obligations on the balance shoat and th8 èxpactod amount and timing of resulting paym&nt$' an indication of the uncertainties about th• amount or timing of those outflows., and - thè amount of any expected reirnbursem?nt. stating th• amount of any asset that has been recogni$ed for that axpoctad raimbursement. 21.2 Movements In recognised provisions and funding commitm•nt durlng thè parlod This year Last year Balance at the start of the reporting period Amounts added in ¢urr&nt p&rlod Amounts charged against the proM5ion in the current p¥rlod Unused amounts rev?r5ed during tha p8rlod Balance at the end of the reporting period 21.3 For any funding commltmgnt that is not recognised as a liabillty or provlslon, provide details of commitment made, th8 tlmè frame of that commitment, any pèrformane8-rèlatad conditions and details of how th¢ ¢ommitmant wlll be funded {with contracts for pital èxp8ndltura separately identified). 21.4 Whero unrostricted funds have been designat•d to a fund commitment. please disclose the nature of any amounts designated and the likely timing of that èxpanditure. 36
Section C Notes to the accounts Icontl Note 22 Other disclosures for debtors, credltors and other basic financial instruments 22.1 Please provid¢ infomiatlon about thè signifi¢ance of flnancial Instrum&nts189. dèbtors, creditor5. inv¥stm&nts ot¢) to thè charlty's financlal position or parfom)anea, for oxample, tho torms and conditions of loan$ or th• usa of hadg5ng to manage finan¢ial ri$k. 22.2 If the charity ha5 provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and th? tem$ 8nd conitions related to its pledge should be givgn her•. 37
Section C Notes to the accounts Icontl Note 23 Contingent liabilities and contingent assets 23.1 Contlngant Ilabllltles Where the charity has contingent liabililities, please Mplete the following section unless the p055ibility of their existence 15 remote. Dascription of itam Includlng Its lègal natura. Pl8aso d8scrlbè any sacurlty provided In connoctlon to the Ilablllty. Estlmate of financlal èff&ct 23.2 Contingent assets Whèrè thè charlty has eontlng¢nt ass•ts, pl•asa eomplato th8 followlng sgctlon whèn thèlr 8xlst8n¢o Is probabl8 Descri ion of item Estimate of financial effect 23.4 Other disclosures for contingent assets andlor liabilities Please provide the following information where practicable.. Explain any uncertainties relating to the amount or timing of settlement. and the possibilty of any reimbursement Where it is not practical to make one or more of these disclosures. please state this fact 38
Section C Notes lo the accounts Icontl Note 24 Cash at bank and in hand This yaar Last year Short torn) ¢a$h Instm•nIS Il•s$ than 3 months maturity dat•) Shorttèrni deposits Cash at bank and on hand Othèr Total 35,570 69,167 39
Section C Notes to the accounts Icontl Note 25 Falr value of assets and liabilities 25.1 Please provide d8tai15 of the charity'5 exposure to credit risk Ithe risk of incurring 3 105s due to a debtor not paylng what Is owed). Ilquidity risk Ithe risk of not b8ing able to meet $hort term financial demands) and mark8t risk Ithe rl$k that the value of an Investment wtll fall due to change$ In the market) arlslng from financlal Instruments io which the charlly 1$ exposed at the end of the reporting period and explain how the charlty manages those rlsk$. 25.2 Pleasè give details of the amount r>f ¢han9e In the falr value of basic financlal Instruments (debtors, credltors, inve5tmgnts1$88 section 11, FRS 102 SORPII measured at fair value through th8 SOFA that is attributable to changes In credit risk. 40
Section C Notes to the accounts Icontl Note 26 Evonts aft8r thg gnd of thg roPOrting pgriod Please Complete this note events (not requiring adjustment to Ihe accounts) have occurred after (he end of the reptyting periodbut before the accounts are auth¢Sed whlch relate to condltlons that ams& after the end of the reporting period. Please provlde detalls of the nature of the evènt Provide an tImate of the financial effect of the event or a statèment that such an astlmatè cannot b& mad• 41
111111111111 111111111111 111111111111 111111111111 111111111111 111-
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Section C Notes to the accounts Iconll Note 27 Charity funds {contl 27.3 Transfers behveen funds Reason for transfer and where endowment is converted to income, legal power for its conversion Amount Between unrestricted and restricted funds Betreen endowment and restricted funds Between endowment and unTeStri¢ted funds 27.4 Designated fund$ Plannèd u$• Purpose of the designation Amount
Section C Notes to the accounts Iconti 204419 Note 28 TransactSons wlth trusteès and rèlaled parties If the charity ha5 any transaction5 with r8lat8d parttes {olher than the trustse expenses explalned In guldance ngtesj det8lls of such transactions should be pmvldedin th18 noto. If there are no transactlons to rep¢)rt. pleo$e enter"True"In the [X or'Fal$e" If the 8re trans8Ctlons to report 28.1 Trustee Temuneratlon and benefits Non of the tru$tees have bÈen pald any MneratIOn or received any other beneflts from an employm8nt with thalT charlty or a related entlty (True or Falsel In the perlod the ch8rltyh8s pald trustees remunerntlon ond benefit& Please glve the amount of, andlegal authority for, any remuperotlort or otherbenefits pald to a trustee by the ¢harity orany Institution or companyconnectedwith it Amounts pald or benefit valuo Thls ear Redundancy Ilncludlng 10$$ of offiGell¢x gratla Last ear TOTAL Legal authorlty leg order, governing dts¢um8ntl Rsmunoratlon Ponslon ¢ontrlbuUon othor Nama of trustae Please gfve d•tdlls of whyr8mun8ratlon or other8mploynMIt benefits wer8paid. Where an exgratia payment has been made to a trustee. pmvide an explan8*on of the nglure of Ihepayment. 28.2 Trusto•s' èxp•nsg$ If the charlty h8S P81d trustees expSeS for fullllllng theirdutles. det811$ of su¢h transa¢tiLW5 should be proyidedin this not•. ff tlwe are no transa¢tion$ to report, please enter"True"in the box below. Ifthere are transactions to report. please enter 'F81se" No trust88 8xp8ns85 have been Incurred (True or Fal881 Type of expenses relmbyrsed Thi¥ year Last year Travol Sub515tgnc8 A¢¢ommodation Other Iplease speclfyl.. TOTAL Please prode the number of trustees relrnbur58d for exper488s or who had expen$e$ pald by the charlty 28.3 Transactionlsl with rolated partTr¢$ Please glve d8teils of 8lJy transaction undertaken by for on behalf ofj th8 charlty In whl¢h g ladPartY has 8 m8lerlallntere$t. including where fvnds h8ve been held8S agent for relatedparfes. If there are no such tr•n$a¢tlons, ple&s• •nt•r Yruo'in the l)ox prnvlded. 45
Thero h¥v8 been no related party transactlons In the r8POrtlng perfod (True or Falsel Amounts wrftten off during reportlng eTiod Name of the trvstoo or laled party Relationship to ¢harity Dascription of the tran$a¢tionlsl Balance at period 8nd Provt$lon for bad debts at perlod end Amount In relation to th8 transactions above, please provide the temJs and conditlons. Includlng 8nysecurlty and Ihe nature of any payment f¢onslder8tlon} It) be provldedln settlemenr. Foranyrelatedparty. please prgvldo detsll$ of any guarantees given orre¢eived. 46
Section C Notes to the accounts {contl Note 29 Additlonal Dlsclosures The followlng are significant matters which are not Cover In oth8r notès and need to b¢ in¢lud¢d to provid¢ a propar und8rstanding of the accounts. If there is Insufflclant room h&rè, pl8a$¢ add a $oparato $h¢¢t. 47