2021-03-31-accounts

Charity Registration No. 211042 (England and Wales)

Charity Registration No. SC045491 (Scotland) Company Registration No. RC000619 (England and Wales)

TOC H ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

TOC H

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees T Drummond (Chair) P Dimoline (Hon Treasurer) H Geater Childs (Vice Chair) R Allen

Charitynumber(England andWales)	211042
Charitynumber(Scotland)	$C045491
Companynumber	RCO000619
Registered office	POBox 15824
	Birmingham
	West Midlands
	- B13 3JU
Independentexaminer	Jerroms
	Lumaneri House
	BlytheGate
	BlytheValley Park
	Solihull	:
	West Midlands
	‘B90 BAH
Bankers	TheCo-operative Bank Pic
	PO Box250
	DelfHouse
	Southway
	Skelmersdale
	WN8 6WT
Solicitors	BPCollins
	Collins House
	32-38 Station	Road
	GerrardsCross
	Bucks
	SL98EL

TOC H

CONTENTS

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|||||| |---|---|---|---|---| |Page| |Trustees’ report|1-3| |independent|examiner's|report|4| |Statement of financial|activities|5| |Balance|sheet|6-7| |Notes to|the|financial|statements|8+23|

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TOC H

TRUSTEES' REPORT (INCLUDING DIRECTORS‘ REPORT) FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report and financial statements for the year ended 31 March 2021.

The accounts have been prepared In accordance with the accounting policies set out in note 1 to theaccounts and comply with the charity's Royal Charter, and the Statement of Recommended Practice (SORP), "Accounting and Reporting by Charities", issued in October 2019.

Objectives and activities

The aims and objects of Toc H remain unchanged and continue to be to:

-Advance the Christian religion

-Advance education especially in regard to the study and practices of the social services -Promote the efficiency of our Armed Forces

-Promote the rehabilitation of offenders against the laws of Our Realm -In the interests of social weifare to provide or assist in the provision of facilitles for recreation or other leisure time occupations with the object of improving conditions of life particularly among young people . -Give-Give reliefassistanceto theto poor the andsick aged ‘Promote such other charitable purposes as Toc H may determine Toc H Is committed to building a fairer society by working with communities to promote friendship and service to confront prejudice and practise: reconciliation.

Since its incorporation, and first Royal Charter after the First World War, the work of Toc H has been guided by the Four Points of the Toc H Compass:

-Friendship: to love widely

-Service: to build bravely

-Fair mindedness: to think fairly

-To witness humbly

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TOC H

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

The objectives for the year ahead are - To developa strategy for future developments in the lightof the difficulties created by Covid-19 = To appoint a new General secretary - To continue to maintain a balanced budget - To maintain and facilitate greater involvement and communications between members and supporters ~ To Identify new ways of encouraging members to contribute to the building up of local communities whilst In addition identifying new members who will contribute to future developments - To maintain and seek to attract new members and support existing subscribers : - To investigate Joint working with likeminded charities in promoting community participation - Having reached a’ stable financial position for the movement to look to establishing a secure future by succession planning, we have employed two admin assistants so as not to be Purely dependant on the goodwill of volunteers - To continue to seek the development and create new partnerships with charities that share the aims of Toc H - To consider the future uses appropriate development of buildings owned by Toc H for community use The trustees continue to give due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. - To support through grants projects that reflect the charitable aims of TocH. Achievements and performance The boardof trustees has continued to work towards stabilising. the charity's finances.

The trustees continued to work towards a balanced budget by continuing to reduce outgoings by carefully reviewing expenditure. - The impact of Covid-18 was a particularly noticeable in that local groups were unable to meet, Board meetings had to be held on zoom and there was no opportunity to explore potential developments due to the inability for travel. ,

TOC H

TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Financlal review

‘It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditures. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration Is given to ways in which additional funds may be raised. The level of reserves has been maintained throughout the year. The reserves are held with the intention of being available for future use for supporting new Initiatives and sustaining current activities. An Important factor in the follow up to Covid-19. The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. Structure, governance and management.

Structure, governance and management

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

T Drummond (Chair)

P Dimoline (Hon Treasurer) H Geater Childs (Vice Chair) R Allen :

Noneof the trustees has any beneficial interest in the company. Alll of the trustees are members of the company.

The charity is governed by its' Royal Charter and is an incorporated association.

The Trusteés met for eight full board meetings during the year ended 31 March 2020.

The Executive Sub Committee has been given delegated authority by the board to make essential operational decisions. The Executive Sub Committee consists of. -The Chair - © -The Vice Chalr -The Honorary Treasurer All decisions taken by the Executive Sub Committee are reported to the next full meeting of the board for scrutinyand ratification.

Covid 19 The Board of Toc H will, in light of Covid-19, be exploring new approaches to its work especially in light of the effect i's had on the membership. A specific initiative will be the exploration of grant aid to charitable projects that work within the principles of the Four Points of the Compass. In the light of the death of our General Secretary, Douglas Geater Childs the charity will advertise the post and appoint a successor.

The trustees’ report was approved by the Board of Trustees.

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) YW Bwrur4so
T Drummond (Chair) ———_
Chair
Dated: 20 October 2021
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H Geater Childs (Vice Chalr
Chair fhe
Dated:20 October 2021
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TOC H INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TOC H

| report to the trustees on my examination of the financial statements of Toc H (the charity) for the year ended 31 March 2021.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006 (the 2006 Act). You are satisfied that the financial statements of the charity are not required by charity or company law to be audited and have chosen instead to have an independent examination.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of the charity's financial statements carried out under section 44 (1) ( c) of the 2005 Act and section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination | have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement Since the charity is required by company lawto prepare ifs accounts on an accruals basis and Is registered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). | confirm that | am qualified to undertake the examination because | am a member of Association of Chartered Certified Accountants, which is one of the listed bodies. | have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1 accountingand Regulationrecords 4 of thewere 2006not Accountskept in respectRegulations;of the charityor as required by section 386of the 2006 Act 2 __ the financial statements do not accord with those records; or 3 the financial statements do not comply with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland: (FRS 102). I have no coricerns and have come across no other matters in connection with the examination to which toattentionbe reached.should be drawn in this report In orderto enable a proper understanding, of the financial statements

Me Mr Mark James Eden Chartered Certified Accountants

Lumaneri House

Blythe Gate Blythe Valley Park Solihull West Midlands B90 8AH

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TOC H

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021

	Unrestricted	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds 2021	funds 2024	2021:	funds 2020	funds 2020	2020
	Notes	£	£	£	£	£	£
Income and endowments from; Donationsand legacies 3 Charitableactivities 4		57,973 243	- -	57,973 243	38,340 16,667	. .	38,340 16,667
Investments	)	39,554	-	39,554	54,973	-	64,973
Otherincome	6	38,703	.	39,703	76,131	-	76,131
Total Income		137,473	-	137,473	185;111	-	185,111
Expenditure on: heritable activi
Relleftopoorandaged Advance Education	7 7	100,321 9,417	- -	100,321 9,417	118,442 11,132	- -	118,442 11,132
Facilitiesfor recreation orotherleisuretime	7	67,732	-	: 67,732	73,753	-	73,753
Totalcharitableexpenditure		177,470	~	177,470	203,327	-	203,327
Other expenses	12	12,740	-	12,740	36	:	36
Total resources
expended		190,210	-	190,210	203,363	7	203,363
Netgalns/(losses) on Investments	13	35,568	-	35,568	5,292	-	§,292
NetmovementInfunds		(17,169)	~	(17,168)	(12,960)	-	(12,960)
Fund balances at 1
April2020		1,317,437	8,612	1,326,045	1,330,397	8,612	1,339,009
Fund balances at 31
March2021		1,300,268	8612	1,308,880	1,317,437	8,612	1,326,049

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continulng activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the CompaniesAct 2006.

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TOCH

BALANCE SHEET

AS AT 31 MARCH 20217

		2021				2020
	Notes	£	E		£	£
Fixed assets
Tangible assets	14		136,284			146,285
Investment properties	15		580,000			580,000
Investments	16		306,916			271,348
			1,023,200			997,633
Currentassets Debtorsfalling due afteroneyear	18	-		124,748
Debtors falling due within one year	18	5,376		*	4,155
Cashatbankand in hand		290,983		208,513
		296,359.		337,416
Creditors:amounts falling duewithin
oneyear	19	(10,679)			(9,600)
Netcurrentassets			285,680			328,416
Totalassets lesscurrent liabilities			1,308,880			1,326,049
Incomefunds
Restricted funds	21		8,612			8,612
Unrestrictedfunds General unrestrictedfunds		920,268		937,437
Revaluation reserve		380,000		380,000
			1,300,268			1,317,437
			1,308,880			1,326,049

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TOC H

BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2021

The company Is entitled to the exemption from the audit requirement contained In section 477 of the Companies Act 2006, for the year ended 31 March 2021;

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its Income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far asapplicable to the company.

The members have not required the company. to obtain an audit of its financial statements for the year -in question in accordance with section 476.

&

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 20 October 2021 — si WADA ) vALG T Drummond (Chair) H Geater ChildsGilg(Vice Chair) 44 Trustee Trustee

Company Registration No. RC000619

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TOC H NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

Charity information

Toc H is a private company limited by guarantee incorporated in England and Wales. The registered office is PO Box 15824, Birmingham, West Midlands, B13 3JU.

1.1 Accounting convention — The accounts have been prepared in accordance with the charity's Royal Charter, dated 10 June 1971 (as amended 11 December 2013), the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting-Standard applicable In the UK and Republic of Ireland (FRS 102)” {as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a. Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have-been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to Include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Golngconcen

Golngconcen — At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate ‘resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concem basis of accounting In preparing the financial statements.

“4.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses ofthe restricted funds are set out In the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

14 Income Income-is recognised when the charity Is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that Income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has-been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies to which the charity Is entitled are included in the statement of financial activities unless they are incapable of measurement.

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TOC H

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

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1.6 Expenditure Restricted funds are to be used for specified purposes laid down by the donor. Expenditure for those purposes is charged to the fund, together with a falr allocation of overheads and support costs.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less thelr residual values over their useful lives on the following bases:

Land and buildings Nil Leasehold Improvements Nil . Fixtures, fittings & equipment 20% Straight line Plant and machinery 20% Straight line Motor vehicles 10% Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and Is recognised in net income/(expenditure) for the year.

1.7 Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at falr value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

1.8 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transactionoscosts, and are subsequently measured at falr value at each reporting date. Changes in fair value are recognised in net Income/(expenditure) for the year. Transaction costs are expensed as.incurred.

1.9 Impairment of fixed assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is ‘any indication that those assets have suffered an Impairment loss. If any such indication exists, the recoverable amount of the asset is estimated In order to determine the extent of the impairment loss (if any).

1.10 Cash and cash equivalents

Cash and cash equivalents Include cash In hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabllities.

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TOC H NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

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1.11 Financial Instruments

The charity has elected to apply the. provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial instruments Issues’ of FRS 102 to all of Its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis orto realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and. cash and bank balances; are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of Interest. Financial assets classified as recelvable within one year are not amortised.

Basic financial lNabilities

Basic financial liabilities, Including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently cared at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities If payment is due within one year or less. If not, they are presented as non-current llabifities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial llabillties

.

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or. cancelled.

;

1.12 Employee benefits

;

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received, ?

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14 Leases

Rentals payable under operating leases, including any lease Incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

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-TOC H

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

41 Accounting policies

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1.15 Branches

The branches are included in these accounts where retums have been recelved at central services. Branches undertake their own fundraising with central support.

Branches consist entirely of volunteers. The Toc H Trustees oversees the delivery of welfare services.

1.16 Fund Accounting

.

Restricted funds are to be used for specific purposes laid down by the donor. Expenditure for those purposes is charged to the fund, together with a fair allocation of overheads and support costs.

Unrestricted funds are donations and other incoming resources received or generated for expenditure on the general objectives of the charity.

2 = Critical accounting estimates and Judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrylng amount of assets and llabilities that are not readily apparent from_other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

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TOC H

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

3 Donations and legacies

	Unrestricted	Unrestricted
	funds	funds
	2021	2020
	£	£
Donations and gifts	6,237	25,978
Legacies receivable	265	10,035
Grants received	51,471	2,327
	§7,973	38,340
Grantsreceivableforcoreactivities
Erewash BoroughCouncilCovid-19Grant	10,000	-
CornwallCouncil Covid-19 Grant	10,000	-
South Lakeland District CouncilCovid-19 Grant	10,000	-
Tunbridge WellsBourough Council Covid-19 Grant RedcarCouncil Covid-19 Grant	10,000 10,000	- -
Privy Purse2020	250	-
Gift Aid	1,221	2,327
	51,471	2,327

4 Charitable activities

Booking income for leisure activities

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Fundraising Fundralsing
event event
2021 2020
£ £
243 16,667
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5 Investments

	Unrestricted	Unrestricted
	funds	funds
	2021	2020
	£	£
RentalIncome	38,520	§2,425
Interest receivable	1,034	2,548
	39,554	64,973

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TOCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

6 Other income

	Unrestricted	Unrestricted
	funds	funds
	2021	2020
	£	£
Net gainondisposal oftangiblefixedassets	.	61,990
Membershipsubscriptions	7,430	10,591
Netgainonfinancial Instruments	32,273	2,550
	39,703	75,131

Be CB

TOC H

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

7 Charitable activities

	Rellefto		AdvanceFacllities for	AdvanceFacllities for	Total	Reliefto	AdvanceFacilities for	AdvanceFacilities for	Total
	poorand	Education		recreation	2021	poorand	Education	recreation	2020
	aged	—	orother * Ielsuretime			aged	:	orother leisuretime	.
	2021		2021	2021		2020	2020	2020
	£		£	£	£	E	E	£	£
Stalcosts Depreciation and Impainment	18,476 515		1,421 40	8,527 238	28,423 783	36,338 2,623	2,604 194	15,623 1,184	54,565 3,861
Socialwelfare	915		.	-	915	3,473	-	-	3,473
Premisescosts Facilities for recreationor other lelaure ime	61,397 3,086		4,415 -	26,41 -	92,303 3,088	59,008 19	4,539 -	27,234 -	90,7841 18
	———tf 64,388		ie 5,876 35,256 125,820			ee 101,364	7,337	—————— 44,021	162,719
Grant fundingofactivities(see note8)	-		-	16,643	16,843	-	-	12,881	12,651
Shareofsupport costs(see note 9) Shareofgovernancecosta(seenote9)	11,645 4,288		2,588 953	11,845 4,288	25,878 9,529	13,709 3,372	3,048 748	13,708 3,873	30,483 7,494
	100,321		9.417	87,732	177,470	118,442	11,132	73,763	203,327

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TOC H

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

8 Grants payable

		Facllitles for	Facilities for
		recreation	recreation or
		orother	other leisure
		leisuretime	time
		2021	2020
		£	£
Grants to institutions:
Sarehole Grant		2,500	-
Tower Hamlets Food	Bank	1,000	-
D&G Family Foundation		1,000	-
OttleyFood Bank	,	1,000	a
George EliotHospital StMary Magdalene Church		1,000 500	= -
Other		9,543	12,651
		16,543	12,651

TOC H

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

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||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |8|Support|costs| |Supportcosta|Governance|2021|2020|Basls of akocation| |£.|£|E|”|i| |Subsistence coats|"|250|.|260|387|CAT& CA3- 45%,CA2-10%| |General travel|expenses|1,403|-|1,403|.|382|CA1&|CAS - 45%,CA2-10%| |Trustees expenses|4,249|-|4,240|3,633|CA1& CA3 =|45%,CA2-10%| |Equipment purchases|2,118|-|2,118-|3,060|CA1&|CA3~-45%,CA2-10%| |Office costa|9,011|.|9,011|11,895|CA1& CAS - 45%,CA2-10%| |Sundry|expenses|8,846|.|8,846|11,146|CA1&|CAS|- 45%,CA2-10%| |Examiner's fees|7.|4,188|4,188|4,320|Govemance| |Legal and professional|"|5,341|6,341|3,174|Govemance| |25,878|9,529|36,407|37,957| |Analysed|between| |Charttable|activities|25,878|8,520|35,407|37,057| |CA1|(Charitable|activity|1)|-|Relief|to|poor|or|aged| |CA| |CA|2|[3]|[(Charitable]|(Charitable activity|[ activity]|23|)|--AdvanceFacilities educationfor|recreation|or|other|lelsure|time|

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TOC H

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

10 Trustees

5reimbursed trustees-werea totalreimbursedof £3,989)a duringtotal ofthe £4,249year. travellingand subsistence expenses (2020 - 3 trustees were

None of the trustees received any remuneration or benefits from the charity during the year.

11 Employees

The average monthly number of employees during the year was:

	2021	2020
	Number	Number
Administration	2	2
Employmentcosts	2021	2020
	E	£
Wagesand salaries	21,631	60,599
Social security costs	6,443	2,488
Otherpensioncosts	349	1,478
	28,423	54,565

There were no employees whose annual remuneration was £60,000 or more.

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TOC H

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

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12 Other Expenses

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||||||| |---|---|---|---|---|---| |Unrestricted|Unrestricted| |funds|funds| |2021|2020| |Net logs on|disposal of tangible|fixed|assets|12,639|-| |Financing costs|101|36| |12,740|36| |.|

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13, Net gains/(losses) on Investments

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||||| |---|---|---|---| |Unrestricted|Unrestricted| |funds|funds| |2021|2020| |£|£| |Gain on|fair value of investment|35,568|5,292|

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TOC H

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

14 Tanglble fixed assets

Tanglble fixed assetsfixed assetsassets
	Landand bulldings	Leasahold improvements	Fixtures, fittings&	PlantandMotor machinery	Motorvehicles	Total
	£	€	€&	€	£	€
Cost
At 1April2020 Additions Disposals	123,342 - :	10,000 - s	3,015 2,488 =	5,238 $43 =	23,698 " - (23,698)	165,291 3,431 (23,696)
At31 March2021	123,342	10,000	6,603	6,179	=	145,024
Depreciation and impalrment
At 1 April2020 Depreciationcharged Intheyear Eliminated inrespect ofdisposals	- - -	- - -	2,938 409 -	6,009 384 -	11,058 - (11,088)	18,006 783 (11,068)
At31 March2021	-	.	3,67	5,393	.	8,740
At 31 March2021	123,442	10,000	2,158	786		136,284
At31March2020	123,342	10,000	77	2277	12,638	146,285

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TOC H

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

14 Tangible fixed assets

(Continued)

Trustees’ belleve depreciation on land and buildings is not required. Trustees have considered the value of the assets without actually revaluing them and they are satisfied that the aggregate value of those assets at the time in question is not less than the aggregate amount at which they are stated in the charity's accounts,

15 Investment property

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|||||||| |---|---|---|---|---|---|---| |2021| |£| |Falrvalue|.| |At|1|April 2020|and|31|March 2021|580,000|

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The falr value of the investment property has been arrived at on the basis of a valuation carried out by trustees. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

16 Fixed asset Investments

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|||||| |---|---|---|---|---| |Listed| |investments| |£| |Cost or valuation| |At|1|April 2020|271,348| |Valuation changes|35,568| |At 31|March|2021|306,816| |Carrying amount| |At|31|March|2021|306,916:| |At 31|March|2020|271,348| |17|Financial|Instruments|2021|2020| |£|£| |Carrying|amount of financial assets|;|;| |Instruments measured at|fair value through|profit or loss|306,916|271,348|

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

18 Debtors

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|||||| |---|---|---|---|---| |2021|2020| |Amounts|falling due within one year:|£|£| |Gift Aid|5,376|4,155| |2021|2020| |Amounts falling due|after more than|one year:|£|£| |Other debtors|-|124,748| |Total debtors|5,376|128,903|

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The long term recoverable amount in the prior year related to the Alison House development loan. According to the contract signed, dated September 2012, the loan would have been repaid in instalments over a period of 20 years. This loan has been fully repaid in the current year.

19 Creditors: amounts falling due within one year

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||||||| |---|---|---|---|---|---| |£|£| |Notes|2021|2020| |Other taxation|and|social|security|144|4,207| |Deferred|income|20|4,203|a| |Trade|creditors|2,172|713| |Accruals and deferred income|4,160|4,080| |10,678|9,000| |Deferred|income| |2021|2020| |£|£| |Arising|from Advance|rent|received|on| |Werside|4,203|-|

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20 Deferred income

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TOC H NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

21 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

				Movement			Movement	Movement
				In funds			In	funds.
			Balanceat 4April2019	Incoming resources	§	Balanceat 1 April2020		Incoming Balanceat resources 31 March 2024
			£	£		£		£	£
	Downend		7,000	-		7,000		-	7,000
	Centraland LocalToc H		1,612	.		1,612		-	1,612
			8,612	fi		8612		=	8,612
	Downend
	Thefundfor specificprojectsto carry outin		in Downend.
	Central and LocalTocH
	There arenumerous small balances.
22°	Analysis of net assets	between funds
		Unrestricted	Restricted	Total	Unrestricted		Restricted		Total
		funds 2021	funds 2021	2021		funds 2020	_	funds 2020	2020
		£	£	£		£		£	£
	Fund balances at 31
	March 2021 are
	represented by:
	Tanglbieassets	136,284	.	136,284		146,285		-	146,285
	investmentproperties	580,000	-	580,000		580,000		-	680,000
	Investments	306,916	-	306,916		271,348		-	271,348
	Current assets/
	(liabilities)	277,068	8,612	285,680		319,804		8,612	328,416
		1,300,268	8612	1,308,880		1,317,437		8,612	1,326,049

23~—s«Financial commitments, guarantees and contingent liabilities

The charity had no capital commitments at 31 March 2021,

24 ~=Events after the reporting date

The trustees have considered has the effect of the Covid-19 outbreak on the Charlty’s activities. This outbreak caused disruption to the Charity's business. However, the. charity holds good cash reserves, which helped the Charity to continue it’s operations during the pandemic,

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

25 Related party transactions

Remuneration of key management personnel The remuneration of key. management personne! is as follows.

		2021	2020
		£	£
Aggregate	compensation	.	32,600

Transactions with related parties

During the year the charity entered into the following. transactions with related parties:

A property owned by the charity was rented to Mr T Drummond (trustee) during the year. Lease was agreed in line with the Charitles Commission guidelines and rent at a market rate has been charged.