OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2020-12-31-accounts

tav
CHARITY COMMISSION
FOR ENGLAND AND WALES		 Freethorpe Village Hall
Annual accounts for the		 Freethorpe Village Hall
Annual accounts for the		 Freethorpe Village Hall
Annual accounts for the		 Freethorpe Village Hall
Annual accounts for the		 Charity No
_(if any)
period		 I
I		 208468 208468 CC17a CC17a CC17a
Period start date i 01−Jan−20 To I 31−Dec−20 I
Section A Statement of financial activities
ca
a)
"F)
Z
a)
o		 Restricted
Recommended categories by
activity		 cca
:0
5
O		 Unrestricted
funds		 income
funds		 Endowment
funds		 Total funds Prior year
funds
£ £ £ £ £
Incoming resources (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies SO1 17,050 − − 17,050 −
Charitable activities SO2 5,783 − − 5,783 19,495
Other trading activities S03 5,782 − − 5,782 644
Investments SO4 _ − −
Separate material item of income S05
Other SO6
Total SO7 28,615 − − 28,615 20,139.
Resources expended (Note 6)
Expenditure on:
Raising funds S08
Charitable activities S09 14,535 14,535 17,392
Separate material item of expense S10
Other S11
Total S12 14,535 14,535 17,392
**Net income/(expenditure) before ** investment
gains/(losses) S13 14,080 − − 14,080 2,747
Net gains/(losses) on investments S14
Net income/(expenditure) S15 −14,080' − − 14,080 2,747.
Extraordinary items S16
Transfers between funds S17 − − _ − −
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity's own use S18
Other gains/(losses) S19 _
Net movement in funds S20 14,080 − − 14,080 2,747
Reconciliation of funds:
Total funds brought forward S21 32,925 − − 32,925 30,178
Total funds carried forward S22 47,005 − − 47,005 32,925
1

Guidance Restricted
Unrestricted income **Endowment Total ** this Total last
funds funds funds year year
Fixed assets F01 F02 F03 F04 F05
Intangible assets (Note 15) B01 −
Tangible assets (Note 14) B02 11,704 11,704 10,836
Heritage assets (Note 16) 803 − −
Investments (Note 17) B04 − −
Total fixed assets B05 11,704 − 11,704 10,836
Current assets
Stocks (Note 18) B06 − −
Debtors (Note 19) B07 2,898 − 2,898 2,914
Investments (Note 17.4) 808 − − −
**Cash at bank and in ** hand (Note 24) B09 33,280 − − 33,280 19,771
Total current assets B10 36,178 − − 36,178 22,685
**Creditors: amounts ** falling due within
one year
(Note 20)		 B11 877 877 596
Net current assets/(liabilities) B12 35,301 − − 35,301 22,089
Total assets less current liabilities B13 47,005 − 47,005 32,925
**Creditors: amounts ** falling due after
one year
(Note 20)		 B14
Provisions for liabilities B15
Total net assets or liabilities B16 47,005 47,005 32,925
Funds of the Charity
Endowment funds (Note 27) B17
Restricted income funds (Note 27) B18
Unrestricted funds 819
Revaluation reserve B20
Total funds 821
Signed on behalf of the Trustees Date of
Signature Print Name approval
dd/mm/yyyy
1;1−rSer−pc−7,−r) Mrs J Simpson 314−12:721

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; and		 Yes No N/a
•
the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required or Yes No N/a
Offsetting permitted by the FRS 102 SORP or FRS 102.
Yes No N/a
Grants and donations are only included in the SoFA when the general income
Grants and donations 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 Yes No N/a
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes No N/a
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.
Yes No N/a
Government grants The charity has received government grants in the reporting period s/
Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift Yes No N/a
donations and gifts and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
Contractual income and This is only included in the SoFA once the charity has provided the related goods or Yes No N/a
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.		 Yes No N/a
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.		 Yes No N/a
In the reporting period in which the stocks are distributed, they are recognised as an st
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		 Yes No N/a
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'.
Yes No N/a
Goods donated for on−going use by the charity are recognised as tangibte fixed assets
and included in the SoFA as incoming resources when receivable.		 ./
Yes No N/a
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 Yes No N/a
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 Yes No N/a
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
Yes No N/a
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.		 Yes No N/a
Income from interest, This is included in the accounts when receipt is probable and the amount receivable can eS No N/a
royalties and dividends be measured reliably.
Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations Yes No N/a
subscriptions and Legacies.
Membership subscriptions which gives a member the right to buy services or other Yes No N/a
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.		 Yes No N/a
Investment gains and
losses		 This includes any realised or unrealised gains or losses on the sale of investments and
anygain or loss resulting from revaluing investments to market value at the end of the		 Yes No N/a
year.
2.3 EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or Yes No N/a
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
Governance and support
costs		 Support costs have been allocated between govemance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.		 Yes N/a
Support costs include central functions and have been allocated to activity cost Yes No N/a
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Grants with performance
conditions		 Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.		 Yes No N/a
Grants payable without
performance conditions		 Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.		 Yes No N/a
Redundancy cost The charity made no redundancy payments during the reporting period. Yes No N/a
Deferred income No material item of deferred income has been included in the accounts. Yes No N/a
Yes No N/a
Creditors The charity has creditors which are measured at settlement amounts less any trade
discounts
Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the		 Yes No N/a
reporting date
Basic financial
instruments		 The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
10 11.19, FRS102 SORP.		 Yes No N/a
2.4 ASSETS
Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least £100
use by charity They are valued at cost. Yes No N/a
The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets The charity has intangible fixed assets, that is, non−monetary assets that do not have Yes No N/a
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
es No N/a
They are valued at cost.
Heritage assets The charity has heritage assets, that is, non−monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and		 Yes No N/a
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
Yes No N/a
They are valued at cost.
Investments Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year Yes No N/a
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case ills measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a Yes No N/a
maturity date of less than 1 year are treated as current asset investments
Stocks and work in Stocks held for sale as part of non−charitable trade are measured at the lower or cost or net Yes No N/a
progress realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value Yes No N/a
based on the service potential provided by items of stock.
Yes No N/a
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 Yes No N/a
Yes No N/a
Yes No N/a
Note 3 Analysis Of income
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis
Donations Donations and gifts 7,050 7,050
and legacies: Gift Aid −
Legacies − − − −
General grants provided by government/other
charities 10,000 − − 10,000 −
Membership subscriptions and sponsorships
which are in substance donations
−
Donated goods, facilities and services − _
−		 − −
Other
− − −
Total 17,050 − 17,050 −
Charitable Hall Hire
activities: 5,783 − − 5,783 19,495
_ _
Other _ _ _
− −
Total 5,783 − − 5,783 16,495
Other trading Fundraising
activities: 5,782 − − 5,782 644
Other _ _
−
Total 5,782 − − 5,782 644
Income from Interest income
investments: Dividend income
Rental and leasing income
Other
Total
Separate
material item
of income:
Total
Other: Conversion of endowment funds into income
Gain on disposal of a tangible fixed asset _
held for charity's own use − − − −
Gain on disposal of a programme related
investment − − − −
Royalties from the exploitation of intellectual
property rights − .. − −
Other − − − _
−		 −
Total
− − − −
TOTAL INCOME 28,615 28,615 20,139
Other information:
**All income in the prior year ** was unrestricted except for:
**(please provide ** **description ** and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)

Note 4
Analysis of receipts of government grants		 Note 4
Analysis of receipts of government grants		 Note 4
Analysis of receipts of government grants
This year
Description
Government grant 1 Broadland District Council covid 19 grant 10,000
Government grant 2
Government grant 3
Other
Total 10,000
Last year
Description
Government grant 1
Government grant 2
Government grant 3
Other
Total
This year Last year
Please provide details o f any
unfulfilled conditions and other
contingencies attaching to grants
that have been recognised in income.
This year Last year
Please give details of other forms of
government assistance from which
the charity has directly benefited.
Note 5
Donated goods, facilities and services		 Note 5
Donated goods, facilities and services
This year Last year
Seconded staff
Use of property
Other
This year Last year
Please provide details of the
accounting policy for the recognition
and valuation of donated goods,
facilities and services.
Please provide details of any
unfulfilled conditions and other
contingencies attaching to resources
from donated goods and services not
recognised in income.
Please give details of other forms of
other donated goods and services not
recognised in the accounts, eg
contribution of unpaid volunteers.
**This ** year Last
Restricted		 Last
Restricted		 year
Unrestricted Restricted Endowment Unrestricted Income Endowment
Analysis funds Income funds funds Total funds funds funds funds Total funds
Expenditure on raisin
funds:
Incurred seeking donations
Incurred seeking legacies _ _ _ _
− −
Incurred seeking grants _
Operating membership schemes and _ _
social lotteries
Staging fundraising events _ _ _
Fudraising agents _ _
Operating charity shops _ _
Operating a trading company _ _
undertaking non−charitable trading
activity − − −
Advertising, marketing, direct mail and
publicity − − −
Start up costs incurred in generating
new source of future income
Database development costs . _ _ _
Other trading activities _ _
. .
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 − −
Expenditure on charitable activities:
Establishment expenses 9,107 − 9,107 9,783 − 9,783
Repairs,renewals and maintenance 2,636 − − 2,636 5,235 − − 5,235
Professional fees 444 − 444 402 − − 402
Office costs 276 − 276 247 − 247
Depreciation 2,072 2,072 1,725 1,725
Total expenditure on charitable
activities 14,535 −. 14,535 17,392 − − 17,392
Separate material item of expense
Total
Other
Total other expenditure
TOTAL EXPENDITURE 14,535 14,535 17,392 17,392
Other information:
Anal sis of expenditure on charitable activities
**This ** year **Las ** year
Activity or programme Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total this
year		 Activities
undertaken
directly
Grant
funding of
activities		 Support
Costs		 Total last
year
E £ E £ £ £ E £
Activity 1 − − − −
Activity 2 − − − −
Other − − − −
Total − − − − −

This year Last year
Description
Extraordinary item 1
Extraordinary item 2
Extraordinary item 3
Extraordinary item 4
Total extrordinary items

Amount received Amount received Amount paid out Amount paid out **Balance ** held at period end held at period end
**Description/name ** **of ** party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
− − − − −
_
Total − − − −
_
**Description/name of ** party Balance held at period end Balance held at period end
This year Last year
Total

Support cost **Raising ** funds Activity 1 Activity 2 **Activity ** 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
Governance − _ _ _
Other
Total
Last year
Support cost **Raising ** funds Activity 1 Activity 2 Activity 3 **Grand ** total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
Governance − _ _ _ −
Other
Total

10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of
accounts and other services provided by your independent examiner. If nothing
waspaid please enter '0' in the appropriate box(es).
This year Last year
£ £
Independent examiner's fees 444 402
Assurance services other than audit or independent examination −
Tax advisory fees −
Other fees (for example: financial advice, consultancy, accountancy services) paid −
to the independent examiner

This year Last year
Number Number
Fundraising − −
Charitable Activities − −
Governance − −
Other − −
Total − −
Please explain the nature of the
payment This year
Last year
Please state the legal authority or
reason for making the payment This year
Last year
This year Last year —I

Please complete if any redundancy or termination payment is mad e in the period.
This year Last year
Total amount of payment
The nature of the payment (cash, asset
etc.)
This year Last year
The extent of redundancy funding at the balance sheet date
Please state the accounting policy for any redundancy or
termination payments

13.1 Analysis of grants paid (in cluded in cost of cha rita ble activities)
Grants to
Analysis institutions Grants to individuals **Support ** costs Total
£ £
Activity or project 1 − − − −
Activity or project 2 − − − −
Activity or project 3 − − − −
Activity or project 4 − − −
Total − − −
_

13.2 Grants made to institutions
Please provide
details of charity's
My charity has made grants to particular institutions that are material in the Yes URL.
context of its grantmaking. Details of the institution supported, purpose of the
grant and total paid to each institution is available on the charity's web site.
No Provide details
below
Names of institution Purpose Total amount of
grants paid £

Grants to
Analysis institutions Grants to individuals **Support ** costs Total
£ £
Activity or project 1 − − − −
Activity or project 2 − − − −
Activity or project 3 − − − −
Activity or project 4 − − − −
Total − − −
− ..

14.1 Cost or valuation
Freehold land & Other land & Plant, Fixtures, fittings Total
buildings buildings machinery and equipment
end motor
vehicles
£ £ £ £ £
Al the beginning of the year 6,963 12,444 19,407
Additions 2,940 − 2,940
Revaluations
Disposals − .
Transfers •
Al end of the year − 9,903 12,444 22,347
14.2 Depreciation and impairments
—Basis SL or RB (Straight SL or RB RB RB SL or RB
Line or Reducing
Balance)
** Rate 15% 15%
Al beginning of the year − 2,424 6,147 8,571
Disposals
. .
Depreciation − − 1,127 945 2,072
Impairment
Transfers'
Al end of the year 3,551 7,092 10,643
14.3 Net book value
Net book value at the beginning of the year 4,539 6,297 10,836
Net book value at the end of the year 6,352 5,352 11,704
14.4 Impairment
_This year: Please provide a description _ of the events and circumstances that led
to the recognition o r reversal of an impairment loss.
_Last year: Please provide a description _ of the events and circumstances that led
to the recognition or reversal of an impairment loss.
14.5 Revaluation
If an accounting policy of revaluation is adopted, please provide: This year Last year
the effective date o f the revaluation
the name of independent valuer, if applicable
the methods applied and significant assumptions
the carrying amount that would have been recognised had the assets been
carried under the cost model.
14.6 Other disclosures
This year Last year
(i)
Please state the amount of borrowing costs, if any, capitalised in the construction of
tangible fixed assets and the capitalisation rate used.
(ii)
Please provide the amount of contractual commitments for the acquisition of tangible fixed
assets.
(iii)
Details o f the existence and carrying amounts of property, plant		 and
equipment to which the charity has restricted title o r that are pledged as security
for liabilities.
Section C
Notes to the accounts		 Section C
Notes to the accounts		 Section C
Notes to the accounts		 Section C
Notes to the accounts		 (cont)
Note 15
Intangible assets
Please complete this note if thecharityhas any intangible assets
15.1 Cost or valuation
Research 0 eatenta and Other Total
development trademarks
E f E E
At beginning of the year '
Additions
Disposals '
Revaluations
Transfers • '
Al end of the year
15.2 Amortisation and impairments
—Basis
SL or RB		 SL or RB SL or RB SL or RB Straight Line
("SL") or
Reducing
Balance
('RB')
" Rate
At beginning at the year
Disposals
Amortisation
Impairment
Transfers'
At end of year
15.3 Net book value
Net book value at the beginning
of the year
Net book value at the end at the
year
15.4 Accounting policy
Please disclose the accounting policy for Intangible fixed assets including:
Reasons for choosing amortisation rates
Policies for the recognition of any capital
development
15.5 Impairment
This year:
Please provide a description of the events and
circumstances that led lathe recognition or reversal of an
impairment loss.
Last year:
Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
15.6 Revaluation
If an accounting policy of revaluation is adopted, please provide:
**This ** year Last year
the effective date of the revaluation
the name of Independent valuer, if applicable
the methods applied
the carrying amount that would have been recognised had
the assets been carried under the cost model.
15.7 Other disclosures
(1)
If your intangible asset was acquired by way of grant,
provide value on initial recognition and carrying amount of
the asset.
00
Details of the carrying amounts of any Intangible
assets to which the charity has restricted title or that are
pledged es security for liabilities.
Dip
Please provide the amount of contractual commitments
for the acquisition of intangible assets.
(iv) State the amount of research and development
expenditure recognised as expenditure in the year.
(v)
Please detail the headings in the SOFA in which 		a
charge for amortisation of intangible assets is Included.
(v1)
For any material intangible assets, please provide a
description, Its carrying amount and any remaining
amortisation period.

(i)
Explain the nature and scale of
heritage assets held.
(ii)
Explain the policy for the
acquisition, preservation,
management and disposal of heritage
assets.

16.2 Cost or valuation
Heritage asset **Heritage ** asset Heritage asset Heritage asset Total
1 2 3 4
£ £ £ £ £
At beginning of the year
_
Additions
Disposals
Revaluations
Transfers •
At end of the year − − −
_
16.3 Depreciation and impairments
**Basis Straight Line
("SL") or
Reducing
Balance
'" Rate
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
16.4 Net book value
Net book value at the beginning of the
year
Net book value at the end of the year

At valuation At cost Group Total
Group A 8
£ £ £
Carrying amount at the beginning of the _
period
Additions −
_
Disposals . _
Depreciation/impairment −
Revaluation
Carrying amount at the end of period
16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)
This year Last year
(i)
Explain the reason why heritage
assets have not been recognised on
the balance sheet.
(ii)
Describe the significance and
nature of heritage assets.
(iii)
Disclose information that is
helpful in assessing the value of
heritage assets.
(iv)
Explain the reason why it is not
practicable to obtain a valuation of
heritage assets.
This year Last year
(i)
Explain the reason why heritage
assets have not been recognised on
the balance sheet.
(ii)
Describe the significance and
nature of heritage assets.
(iii)
Disclose information that is
helpful in assessing the value of
heritage assets.
(iv)
Explain the reason why it is not
practicable to obtain a valuation of
heritage assets.
**16.9 Five year summary of heritage assets ** transactions
' 2015' . −2014 . 2013 2012 2011
I
−
−		 £ £−.
Purchases
Group A −
Group B − − − −
Group C
Other
Donations
Group A − −
Group B − − −
Group C − − −
Other − − − −
Total additions − − − − −
Charge for impairment
Group A − −
.
Group B − −
Group C − −
Other − − − −
Total charge for impairment − − − − −
Disposals
Group A −carrying amount − − −
Group B −carrying amount − −
Group C − − −
Other − − − −
Total disposals − − − − −

Cash & cash
equivalents		 Listed
Investments		 Investment
properties		 Social
investments		 Other Total
Carrying (fair) value at beginning of
period
Add: additions to investments during
period'
Less: disposals at carrying value . .
_
Less: impairments . . .
Add: Reversal of impairments . _ .
Add/(deduct): transfer ingout) in the
period
Add/(deduct): net gain/(loss) on .
revaluation _
Carrying (fair) value at end of year . .
Fair value at year end Cost less Impairment
Fair value at year end Cost less Impairment
17.3 If your charity holds investment properties, please comple te the following note:
This year Last year
(i)
Explain the methods and significant assumptions in
determining the fair value of investment property held by the
charity
(ii)
Name or independent valuer, if applicable, and relevant
qualifications
(iii)
Provide details of any restrictions on the ability to realise
investment property or on the remittance of income or disposal
proceeds
(iv)
Explain any contractual obligations for the purchase,		 (iv)
Explain any contractual obligations for the purchase,
construction or development of investment property or for
repairs, maintenance or enhancements
17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.
Analysis o f current asset investments This year Last year
Cash or cash equivalents
Listed investments
Investment properties
Social investments
Other investments
Total
17.5 Guarantees
This year Last year
Please provide details and amount of any guarantee made to or
on behalf of athird party
Name of the entity or entities benefitting from those guarantees
Please explain how the guarantee furthers the charity's aims
17.6 Concessionary loans
Description This year £ Last year £
Amount of concessionary loans made (Multiple
loans made may be disclosed in aggregate provided
that such aggregation does not obsure significant
information).
Total
Description This year £ Last year £
Amount of concessionary loans received (Multiple
loans received may be disclosed in aggregate
provided that such aggregation does not obsure
significant Information).
Total
This year Last year
Terms and conditions eg interest rate, security
provided
Value of any concessionary loans which have been
committed but not taken up at the reporting date
Amounts payable within 1 year
Amounts payable after more than 1 year
Amounts receivable within 1 year
Amounts receivable after more than 1 year
17.7 Additional information
This year Last year
Please provide information about the significance
of Investments to the charity's financial position or
performance eg. terms and conditions of loans or
the use of hedging to manage financial risk.
For all investments measured at fair value, the
basis for determining the value, including any
assumptions applied when using a valuation
technique.
Where a charity has provided financial assets as a
form of security, the carrying amount of the
financial asset pledged as security and the terms
and conditions relating to its pledge.

activities.
Stock **Donated ** goods
Work in
For **For ** resale For For resale progress
distribution distribution
E E E £ E
Charitable activities:
Opening
Added in period
Expensed in period
Impaired
Closing
Other trading activities:
Opening
Added in period
Expensed in period
Impaired
Closing
Other:
Opening
Added in period
Expensed in period
Impaired
Closing
Total this year
Total previous year
**This ** year **Last ** year
18.2
**Please specify the carrying amount of **		 any
stocks pledged as security for liabilities

Note 19 Debtors and prepayments
Please complete this note if the charity has any
debtors or prepayments.
debto rs or prepayments.
19.1 Analysis of debtors This year Last year
£ £
− −
**Trade ** debtors − −
Prepayments and accrued income 2,898 2,914
**Other ** debtors 2,898 2,914'

**This ** year **Last ** year
Total

20.1 Analysis of creditors
**Amounts falling due ** within Amounts falling due after
one year more than one year
This year Last 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 deferred income 877 596 − −
Taxation and social security −
Other creditors
Total 877 _
596		 − −

**This ** year **Last ** year
**This ** year **Last ** year

21.1 Movements in recognised provisions and funding commitm ent during the period
This year Last year
Balance at the start of the reporting period
Amounts added in current period
Amounts charged against the provision in the current period
Unused amounts reversed during the period
Balance at the end of the reporting period
21.2 Please provide: This year Last year
−a brief description of any obligations on the balance
sheet and the expected amount and timing of resulting
payments;
−an indication of the uncertainties about the amount
ortiming of those outflows; and
−the amount of any expected reimbursement, stating
the amount of any asset that has been recognised for
that expected reimbursement.
This year Last year
21.3 For any funding commitment that is not
recognised as a liability or provision, provide details
of commitment made, the time frame of that
commitment, any performance−related conditions and
details of how the commitment will be funded (with
contracts for capital expenditure separately
identified).
21.4 Where unrestricted funds have been designated
to a fund commitment, please disclose the nature of
any amounts designated and the likely timing of that
expenditure.

Where the charity has contingent liabililities, please complete
their existence is remote.		 **the following section unless the **
This year
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
Last year
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.

**This ** year
**Description ** **of ** item **Estimate ** **of ** **financial ** effect
**Last ** year
**Description ** **of ** item **Estimate ** **of ** **financial ** effect

**Note ** 24 Cash at bank and in hand
This year Last year
£ £
Short term cash investments (less than 3 months maturity date) −
Short term deposits
Cash at bank and on hand 33,280 19,771
Other _
Total 33,280 19,771

This year Last year
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.

This year Last year
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
Fund
balances
carried
forward		 Fund
balances
carried
forward		 s 1 1
and
losses
Gains
_
Transfers
Expenditure
i
e		 i e e 1 i i 1 1 e I
cr) tz
c
.−
O
0
CO
CO
. 0		 Z
C.)
• ...
0
vi		 Income
co "a
0 'E c
a
0 −cs .−.
L..
o)		 o)
E		 Fund
balances
brought
forward		 1 1 I e 1 e e i I 1 i 1
o
7.
4 )
CL		 −c
4 )
43)
0		 o
C.)
C
• ....
1:1
c
E
O
Q.		 0
1:−
s:b
0 .		 0
17.
44;
0)t.−		 Funds
a)
,−,		 co
c		 Restrictions Total
Z 0
Ill Q. '0
CC
m
0
a)
.c		 .c
•c
41		 Z
a)
E
3		 and
coun a)
c
._
a
−a		 c
a
−.a)
0
z'a		 o−lo
c
cu		 Purpose
a 4e−
lot−s
to
t
−		 a)
E
a)
>
o
E		 0
•"
ra
•−c
IL)
co 		0
.c
(4
a)
k1)
c		 0
0.•
'4
,
i u
uj
C .4−−tr) .
−rid−E
U) CI3 ,
•−•		 0
c
*4
( 0 C 0 ...9 3
0 —
03
−		 .c
4
.		 .−.
0		 −o
a)
.
" a l 0 2
,
„
11.3 A) E
2 **(1) ** o c.:x names funds
(NI 1.−− 4 ) − 4 ) •4 Fund Other
Z CV a.• C4 i• a
−co
a)
−a
co
−to
7−13
a.
08
.c
co
co		 .c
C.) −o a)
o
a.)
0.		 0) C.)
.0
Ca 49.
c
. 4 =		 0
o
0.0.		 'e
To.		 Fu
112 00
CC Restrictions Total
00.
5 E.)
cc
0.		 .e
413) and
n
,		 cg c• a−o
°		 Purpose
a
.		 • a
:0 .°
c
—
'ta		 a)
o
•P
lotes
tot
•		 (cont)
E
cu
>
E		 c
'
.12
CO
E		 c
41
a)
•C		 t
,
Lu
uj
•tn.
Charity
funds		 us
−0
Tu
'CS
c		 1.a.
S
E0)35
a 1.2
E
°		 E
,o
.co a)
( z
E		 o
41		 o
o		 c
E
o
names funds
a1
CM		 1:31
ilo)
RI		 z
(1)
0		 uj
Q.
0b		 Fund Other
01 0..0

**27.3 Transfers between ** funds
This year
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
Last year
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and ,
unrestricted funds
27.4 Designated funds
This year
Planned use Purpose of the designation Amount
Last year
Planned use Purpose of the designation Amount
Amounts paid or benefit value
Name of trustee Legal authority (eg
order, governing		 Remuneration Pension
contribution		 Redundancy
(including
loss of		 Other TOTAL
document) office)/ex
gratia
E E E E
_
_
− −
_
_

Type o f expenses reimbursed This year
£		 Last year
£
Travel
_
Subsistence
Accommodation
Other (please specify): _
_
TOTAL _
.......

Amounts
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		 written off
during
reporting
period
£ £ £ £
Amounts
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		 written off
during
reporting
period
£ £ £ £