**REGISTERED CHARITY NUMBER: 252133**
Report of the Trustees and Financial Statements for the Year Ended 31 March 2022 for BARKING AND ILFORD UNITED CHARITIES
Independent examinerfs report to the trustees of Barking and Ilford United Charities
I report to the trustees on myexamination of the accounts of the Barking arbd IIFord United Charttie5 forthe year ended 31 March 2022.
Responsibilr£ies and basis of rept
the charitytrustees oftheTTU5t you are responsible forthe preparation of theaccounts in acttsrdan with the requirements of the
Charities Act 20111'the ACYI.
I report in respert of my examination ofthe Trusvs accounis caTried out undersertion 145 of the 2011 Act and in carrying out tnyexarnination
I have followed all the applicab Directions Eiven bythe Charitycomtnission urmler section 14515llbl of ihe Art.
Independent examinevs ststement
I have completed my Èxamination. I confirm thaE no material matter5 haveaxneto rnyallention in connertion with the exarnination giwng me
cause to believe ihat In any triaterial re5pect-
l. accounting records were not kept in respect of the Trust as requirÈd bysecbon 130 of the Att- or 2. the aicounts do not accord with those
records,. or 3. the accounts do not comply wilh the applicable requirements conceming the form and content of accounts set out in the
Chaiities (Accounts Reports) Regulations 2(M)8 otherthan any requirementthat the acctyjntsgwe a ttrue and fair view which is nota
rnatter considered as Dart of an indeoendent exèmination.
I have no concerns have corne acrass no other matters in connection with the examination to which attention should be drawn in this
repori in order to enèble a propel understsndinE of the aciounts to be reached.
Signed..
Name-. Michael Lornotey. FCC
Address.. Fred Michael & Co Ltd. 216 HEh Road.
Chadwell Heath. RM6 6LS
D3te'.
_oi- ?013
Page 1
Barking and Ilford Charities Charity No (if any) **252133** Annual accounts for the period **Period end** Period start date **To date 31-Mar-22**
**1-Apr-21**
## **Section A Statement of financial activities**
## **Recommended categories by activity**
## **Incoming resources**
## **Income and endowments from:**
Extraordinary Repair fund-Charinco shares (Reinvested) London Borough of Braking and Dagenham:Housing benefit Occupant's contributions The National Association of Almshouses Common Investment Fund-Income shares HMRC Employment Allowance Grant Other
## _**Total**_
## **Resources expended**
## **Expenditure on:**
Accountancy fees Alarm lines Bank charges & interest Council Tax Donations Electricity General management costs General repairs and maintenance Heating: Fuel oil Honoria-secretarial Insurance and subscription Miscelllaneous expenses Warden's & Assitant Warden's costs Water and sewerage costs Depreciation-equipments
Charitable activities
Separate material item of expense
Other
## _**Total**_
## **Net income/(expenditure) before investment gains/(losses)**
Net gains/(losses) on investments
## **Net income/(expenditure) Extraordinary items Transfers between funds Other recognised gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use Other gains/(losses)
_**Net movement in funds**_
_**Reconciliation of funds:**_ Total funds brought forward
_**Total funds carried forward**_
||**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**£**
F03|**Total funds**
**£**
F04|**Prior year**
**funds**
**£**
F05|
|---|---|---|---|---|---|
|||-|-|-||
||22,191|-|-|22,191|22,804|
||135,213|-|-|135,213|124,077|
||421|-||421|447|
|||-|-|-|-|
||-|-|-|-|-|
||157,825|-|-|157,825|147,327|
|||||||
||2,510|-|-|2,510|400|
|||-|-|-||
||153|-|-|153|104|
||41|-|-|41|247|
||1,000||-|1,000|-|
||17,253|-|-|17,253|11,095|
||10,309|-|-|10,309|10,304|
||68,479|-|-|68,479|67,460|
||13,562|-|-|13,562|10,080|
|||-|-|-||
||3,766|-|-|3,766|2,056|
||1,542|-|-|1,542|1,981|
||7,140|-|-|7,140|7,027|
||-|-|-|-|973
-|
||27,776|-|-|27,776|27,776|
|||-|-|-||
|||-|-|-||
|||-|-|-||
||-|-|-|-|-|
||153,531|-|-|153,531|137,555|
|||||||
||4,295|-|-|4,295|9,772|
||-|-|-|-|-|
||4,295|-|-|4,295|9,772|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||4,295|-|-|4,295|9,772|
|||||||
||190,597|-|-|190,597|180,825|
||194,891|-|-|194,891|190,597|
Page 2
Section B
Balance sheet
Restrictod
income
funds
Unrèstricted
fund5
Endowment
funds
Total lasl
year
Total this year
Fixed assets
CHARINCO- Accumulation shares
(Note 151
Charity's Offi¢ial Investment Fund
(Note 141
Equipments l Heating Sysyiem)
Investments
(Note 171
Total fuedassets
F01
F02
F03
F04
F05
20,361
20,361
20,361
222
222
222
27.775
20.
48,360
Current assets
Barclays Bank-CUTrent
National Savings Bankwinvestmènt
account
Investments
other debtors
Cash at bank and in hand {Note 24)
172,346
172,346
144.767
1.461
1,461
1.461
{Note 17.41
500
500
500
Total current assets
174.308
174.308
14
729
Creditors: amounts falling due within
one year
{Note 20)
4,492
Net current assgts1(liabilities)
174.308
174,3
142,237
Total assets less cukrent liabilities
194.891
194,891
190.597
Creditors- amounts falling due after
one year
(Note 201
Provisions for liabilitiès
Total net assèts orliabilities
194,891
190 597
Funds of the Charity
Endowment funds
Restricted income funds
Unrestricted funds
194.891
194.891
190,597
Revaluation reserve
Total funds
394.891
194,891
190 597
Signed by one or two trustees on behalf ol all
the trust8as
Date of
approval
ddlmrnl
Signature
Print Name
.Iu310
Page 3
**Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with* Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
## **1.2 Going concern**
## _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the going concern assumption doubtful;
## _**Not applicable Not applicable**_
Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in notes.
Yes* * -Tick as appropriate No*
## _**Please disclose:**_
_**(i) the nature of the change in accounting policy; Not applicable**_
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(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; Not applicable
and
(iii) the amount of the adjustment for each line affected Not applicable
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP.
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## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
|Yes*
No*
|* -Tick as appropriate||
|---|---|---|
|**_Please disclose:_**|||
|**_(i) the nature of any changes;_**||**_Not applicable_**|
|**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**||**_Not applicable_**|
|**_(iii) where practicable, the effect of the change in one or_**||**_Not applicable_**|
|**_more future periods._**|||
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
**----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the prior period error; Not appplicable
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
Not appplicable
**----- End of picture text -----**
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(iii) the amount of the correction at the beginning of the Not appplicable
earliest prior period presented in the accounts.
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Page 6
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
**----- Start of picture text -----**
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
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.
Yes No N/a
There has been no offsetting of assets and liabilities, or income and expenses, unless required
Offsetting or 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 that the charity has provided the specified goods or services as entitlement to the Yes No N/a
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
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.
Yes No N/a
Contractual income and
This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions.
grants
Yes No N/a
Donated goods are measured at fair value (the amount for which the asset could be
Donated goods
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
Yes No N/a
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
Yes No N/a
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Yes No N/a
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Yes No N/a
Donated services and Donated services and facilities are included in the SOFA when received at the value of
facilities the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as 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.
Yes No N/a
The value of any voluntary help received is not included in the accounts but is
Volunteer help
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
royalties and dividends can be measured reliably.
**----- End of picture text -----**
Page 7
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
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
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
**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.
**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.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.
**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.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**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
reporting date
**Basic financial**
**instruments**||Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a|
|---|---|---|
Page 8
Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments
**Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net **progress** realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at **Debtors** settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has has investments which it holds for resale or pending their sale and cash and **Current asset** cash equivalents with a maturity date less than one year. These include cash on deposit and **investments** cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
**----- Start of picture text -----**
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
**----- End of picture text -----**
Page 9
**Section C Notes to the accounts**
## **Note 3 Details of certain items of expenditure**
## **3.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
0
0
0
0
0
0
|
|---|---|
Page 10
**Section C Notes to the accounts (cont)**
## **Note 4 Paid employees**
_**Please complete this note if the charity has any employees.**_
## **4.1 Staff Costs**
|**4.1 Staff Costs**||||||
|---|---|---|---|---|---|
|||**This year**|||**Last year**|
|||**£**|||**£**|
|**Salaries and wages**|||7,140||7,027|
|**Social security costs**||||||
|**Pension costs (defined contribution scheme)**||||||
|**Other employee benefits**||||-|-|
||**Total staff costs**||7,140||7,027|
|||||||
|**Please provide details of expenditure on staff working for the**||||||
|**charity whose contracts are with and are paid by a related party**||Not applicable||||
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
**None**
|**£70,000 to £79,999**
**Band**
**£90,000 to £99,999**
**£100,000 to £109,999**
**£60,000 to £69,999**
**£80,000 to £89,999**
**The parts of the charity in which the**
**employees work**
**4.2 Average head count in the year**
**Please provide the total amount paid to**
**key management personnel (includes**
**trustees and senior management) for**
**their services to the charity**|**This year**
**Last year**
**Number**
**Number**
**Fundraising**
- -
**Charitable Activities**
- -
**Governance**
- -
**Other**
1 1
**Total**1 1
Not applicable
**Number of employees**
Not applicable
Not applicable
Not applicable
Not applicable
Not applicable|**This year**
**Last year**
**Number**
**Number**
**Fundraising**
- -
**Charitable Activities**
- -
**Governance**
- -
**Other**
1 1
**Total**1 1
Not applicable
**Number of employees**
Not applicable
Not applicable
Not applicable
Not applicable
Not applicable|
|---|---|---|
|||1 1|
**4.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
Page 11
**Please explain the nature of the payment**
**Please state the legal authority or reason for making the payment**
**Please state the amount of the payment (or value of any waiver of a right to an asset)**
Not applicable Not applicable Not applicable
## **4.4 Redundancy payments**
_**Please complete if any redundancy or termination payment is made in the period.**_
Not applicable Not appplicable Not applicable Not applicable
## **Total amount of payment**
**The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or termination payments**
Page 12
## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**Note 14 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**
**14.1 Cost or valuation**|**ts**
**_tangible fixed assets_**||
|---|---|---|
|**Freehold land &**
**buildings**
**Other land &**
**buildings**
**£**
**£**
At the beginning of the year
-
-
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
- -
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL or RB
**** Rate**
At beginning of the year
- -
Disposals
- -
Depreciation
- -
Impairment
- -
Transfers*
- -
At end of the year
- -
Net book value at the beginning of the year
- -
Net book value at the end of the year
- -
**14.4 Impairment**
**_This year: Please provide a description of the events and circumstances that led_**
**_to the recognition or reversal of an impairment loss._**
**14.2 Depreciation and impairments**
**14.3 Net book value**|**Freehold land &**
**buildings**
**Other land &**
**buildings**
**£**
**£**
-
-
- -
- -
- -
- -|**Plant,**
**machinery and**
**motor vehicles**
**Fixtures, fittings**
**and equipment**
**Total**
**£**
**£**
**£**
- 137,382
137,382
- - -
- - -
- - -
- - -|
||- -|- 137,382 137,382|
|||SL or RB
SL or RB
SL or RB
5 yrs SL
- 109,606 109,606
- - -
- 27,776 27,776
- - -
- - -|
||- -|- 137,382 137,382|
||||
||- -
- -|- 27,776 27,776
- - 0 - 0|
||||
|**14.5 Revaluation**
**_Last year: Please provide a description of the events and circumstances that led_**
**_to the recognition or reversal of an impairment loss._**
**_If an accounting policy of revaluation is adopted, please provide:_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the effective date of the revaluation_**
**_the methods applied and significant assumptions_**
**_the name of independent valuer, if applicable_**||**This year**
**Last year**
**N/A**
**N/A**
**N/A**
**N/A**
- -|
|---|---|---|
Page 13
## **14.6 Other disclosures**
|**_(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 of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as security_**
**_for liabilities._**|**This year**
**Last year**
**£**
**£**
N/A
N/A
N/A
N/A
**N/A**
**N/A**|
|---|---|
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
Page 14
## **Section C Notes to the accounts (cont)**
## **Note 6 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **6.1 Fixed assets investments (please provide for each class of investment)**
**----- Start of picture text -----**
Cash & cash Listed Investment Social
Other Total
equivalents investments properties investments
Carrying (fair) value at beginning of - 20,583 - - - 20,583
period
Add: additions to investments during - - - - - -
period*
Less: disposals at carrying value - - - - - -
Less: impairments - - - - - -
Add: Reversal of impairments - - - - - -
Add/(deduct): transfer in/(out) in the - - - - - -
period
Add/(deduct): net gain/(loss) on - - - - - -
revaluation
Carrying (fair) value at end of year - 20,583 - - - 20,583
*Please specify additions resulting from Not applicable
acquisitions through business combinations, if
any.
**----- End of picture text -----**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
**6 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Total**|**Cost less impairment**
20,583 -
**Fair value at year end**
**£**
-
**£**
-
-
-
-
-
-
-|
|---|---|
||-
20,583|
|||
Page 15
## **6.3 If your charity holds investment properties, please complete the following note:**
|**(iv) Explain any contractual obligations for the**
**purchase, construction or development of**
**investment property or for repairs, maintenance**
**or enhancements**
**(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**|Not applicable
Not applicable
Not applicable
Not applicable|
|---|---|
Page 16
## **6.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
## **Analysis of current asset investments**
**Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total**
|**This year**||**Last year**||
|---|---|---|---|
|**£**||**£**||
||-||-|
||-||-|
||20,583||20,583|
||-||-|
||-||-|
||-||20,583|
## **6.5 Guarantees**
**Please provide details and amount of any guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from those guarantees**
Not applicable Not applicable Not applicable
**Please explain how the guarantee furthers the charity's aims**
Page 17
**Section C Notes to the accounts (cont)**
## **Note 7 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **7.1 Analysis of creditors**
**----- Start of picture text -----**
Amounts falling due Amounts falling due after
within 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 - - - -
Taxation and social security - - -
Other creditors - 4,492 - -
Total - 4,492 - -
7.2 Deferred income
Please complete this note if the charity has deferred income.
Please explain the reasons why income is deferred.
Not applicable
Movement in deferred income account This year Last year
£ £
Balance at the start of the reporting period - -
Amounts added in current period - -
Amounts released to income from previous periods - -
- -
Balance at the end of the reporting period
**----- End of picture text -----**
Page 18
**Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**||
|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
- -
- -
174,308
146,729
- -|
||174,308
146,729|
Page 19