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2021-06-30-accounts

CHARITY COMMISSION
FOR ENGLAND
ANO WALES		 CHARITY COMMISSION
FOR ENGLAND
ANO WALES		 The Trichoiogists The Trichoiogists Education
Annual		 and Hospital
accounts		 Trust
for the		 Charity
ifan
)
eriod		 Charity
ifan
)
eriod		 No j
Period end
Period start date 01-Jul-20 date i 304un-21
0
oc Restricted
Recommended
categories
activity		 by Unrestricted
&0
funds
F		 income
funds		 Endowment
funds
F		 Total funds
F		 Prior year
fundsf
Incoming resources
(Note		 3) F01 F02 F03 F04 F05
Income and endowments
from:
Donations
and legacies		 S01 431
Charitable
activities		 S02
Other trading
activities		 S03 130,324 130,324 113,445
Investments S04
Separate
material
item of income		 S05
Other S06
Total S07 130,324 130,324 113,876
Resources expended
(Note 6)
Expenditure
on:
Raising funds		 S08 3,974 3,974 2,386
Charitable
activities		 S09
Separate
material
item ofexpense		 810 86,167 86,167 82,736
Other S11 31,190 31,190 30,715
Total 812 121,331 121,331 115,837
Net income/(expenditure)
gains/(losses)		 before investment S13 8,993 8,993 1,961
Net gains/(losses)
on investments
Net income/(expenditure)		 814
S15		 8,993 8,993 1,961
Extraordinary
items		 S16
Transfers
between funds		 S17
Other recognised
gains/(losses):
Gains and losses on revaluation
offixed assets		 for the charity's own use S18
Other gains/(losses) 819
Net movement
in funds		 S20 8,993 8,993 1,961
Reconciliation offunds:
Total funds
brought
forward		 821 69,231 69,231 71,192
Total funds carried forward 822 78,224 78,224 69,231
VJ
OZI
OC		 Restricted
&0O Unrestricted income Endowment Total this Total last
Q funds
f.		 funds
f		 funds
f		 yearf yearf
Fixed assets F01 F02 F03 F04 F05
Intangible assets (Note 15) e01
Tangible assets (Note 14) e02 10,220 10,220 14,266
Heritage assets (Note 16) eos
Investments (Note 17) e04
Total fixed assets B05 10,220 10,220 14,266
Current assets
Stocks (Note 18) B06
Debtors (Note 19) B07 6,025 6,025 13,287
Investments (Note 17.4) B08
Cash at bank and in hand (Note 24) B09 110,241 110,241 95,060
Total current assets B10 116,266 116,266 108,347
Creditors: amounts falling due within
one year (Note 20) B11 48,263 48,263 53,382
Net current assetsl(liabilities) B12 68,003 68,003 54,965
Total assets less current liabilities B18 7, 69,231
Creditors: amounts falling due after
one year (Note 20) B14
Provisions for liabilities B15
Total net assets or liabilities e16 78,224 78,224 69,231
Funds ofthe Charity
Endowment funds (Note 27) B17
Restricted income funds (Note 27) B18
Unrestricted funds B19 78,224 78,224 69,231
Revaluation reserve B20
Total funds B21 78,224 78,224 69,231
Signed by one or two trustees
on behalf of all		 Date of
the trustees Signature Print Name approval
dd/mm/yyyy
2zam +~~we Liam Byrne 09/1 1/2021
vied~ '7/elgi r Tracey Walker 09/11/2021

Note 2 Accounting
policies
2.2 INCOME
This standard list ofaccounting
policies has been applied by the charity except for those ticked "No"or "Nfa". Where a
different oradditional policy has been adopted then thisis detailed in the box below.
Recognition ofincome 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
ofassets and liabilities,
or income and expenses,
unless		 required Yes No N/a
Offsetting or permitted
by the FRS 102SORP 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 (5.10to 5.12FRS102SORP).
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 (5.16FRS 102SORP).
Legacies Legacies are included
in the SOFA when receipt is probable,
that is, when there has		 Yes No N/a
been grant ofprobate, the executors have established
that there are sufficient assets		 in
the estate and any conditions
attached to the legacy are either within the control ofthe
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 ofthat gift		 Yes No N/a
donations and giffs and is treated as an addition
to the same fund as the initial donation
unless the donor		 or
the terms ofthe 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 Donated goods are measured
at fair value (the amount for which the asset could be
exchanged)
unless
impractical
to do so.
The cost of any stock ofgoods donated
for distribution
to beneficiaries
is deemed to
the fair value ofthose gifts at the time oftheir receipt and they are recognised
on		 be Yes No N/a
receipt.
In the reporting
period
in which the stocks are distributed,
they are recognised
as an expense at the carrying
amount
ofthe 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 ofsale, 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 ofstock 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.
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.		 v' V
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
Volunteer help The value of any voluntary
help received
is not included
in the accounts
but is described
in the trustees'
annual
report.		 v'
es 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.
I f o I ii h4
fo fl, f
i e
oi
Ai
ff,o
f, , o
f
iff
o
i oui
Il
4		 Yes No N/a
Settlement
claims		 of insurance of insurance of insurance Insurance
claims are only included
in the SoFA when the general
income recognition
criteria are met (5.10to 5.12FRS102SORP) and are included as an item ofother
income
in the SoFA.		 Insurance
claims are only included
in the SoFA when the general
income recognition
criteria are met (5.10to 5.12FRS102SORP) and are included as an item ofother
income
in the SoFA.		 Insurance
claims are only included
in the SoFA when the general
income recognition
criteria are met (5.10to 5.12FRS102SORP) and are included as an item ofother
income
in the SoFA.		 Insurance
claims are only included
in the SoFA when the general
income recognition
criteria are met (5.10to 5.12FRS102SORP) and are included as an item ofother
income
in the SoFA.		 Yes No N/a
Investment
losses		 gains and This includes
any realised or unrealised
gains or losses on the sale of investments
any gain or loss resulting
from revaluing
investments
to market value at the end of		 and
the		 Yes No N/a
year.
2.3EXPENDITURE 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
costs		 &
and support		 Support costs have been allocated between governance
costs and other support.
Governance
costs comprise
all costs involving
public accountability
ofthe charity
compliance
with regulation
and good practice.		 and its es
v'		 0 a
i
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
conditions		 performance 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 ofthe grant has provided
the specified service or output.		 es No N/a
Grants payable
without
performance
conditions		 Where there are no conditions
attaching
to the grant that enables the donor charity
realistically
avoid the commitment,
a liability for the full funding
obligation
must be
recognised.		 to Yes No N/a
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 ofdeferred
income has been included
in the accounts.
Yes No N/a
Creditors The charity has creditors which are measured
at settlement
amounts
less any trade
discounts
A liability is measured
on recognition
at its historical cost and then subsequently		 Yes No N/a
Provisions for liabilities measured
at the best estimate ofthe amount
required
to settle the obligation
at the
reporting
date
Basic financial
instruments		 The charity accounts for basic financial
instruments
on initial recognition as per
paragraph
10.7 FRS102SORP. Subsequent
measurement
is as per paragraphs
to 11.19,FRS102SORP.		 11.17 Yes No
v''		 N/a
v
2.4ASSETS
Tangible fixed assets for These are capitalised
ifthey can be used for more than one year, and cost at least
use by charity Yes No N/a
They are valued at cost.
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 amoitisation
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,		 Yes No N/a
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 9.6.1xk
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		 v'
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 Yes No N/a
maturity
date ofless than
1 year are treated as current asset investments
Stocks and work in Stocks held for sale as part ofnon-charitable
trade are measured
at the lower or		 cost or net Yes No N/a
progress realisable
value.
Goods or services provided as part ofa charitable
activity are measured
at net realisable		 value Yes No N/a
based on the service potential
provided
by items ofstock.
Work in progress
is valued at cost less any foreseeable
loss that is likely to occur		 on the Yes No N/a
contract.
Debtors (including trade debtors and loans receivable) are measured
on		 initial recognition initial recognition at N/a
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.
Current asset The charity has has investments
which
it holds for resale or pending
their sale and cash
cash equivalents
with a maturity
date less than one year. These include cash on deposit		 and
and		 Yes No N/a
investments cash equivalents with a maturity
date ofless than one year held for investment		 purposes rather
than to meet short term cash commitments
as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
Note 3 Analysis Analysis Analysis of of income income income income income Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Anal sis E
Donations Donations and ifts 431
and legacies: Gift Aid
Le acies
General grants provided by government/other
charities
Membership
subscriptions		 and sponsorships
which are in substance donations
Donated goods, facilities and services
Other
Total 431
Charitable
activities:
Other
Total
Other trading
activities:		 Course Fees
Mentorshi
Pro		 ramme 127,675
1,350		 127,675
1,350		 111,025
2,250
Refund of bank fees 1,004 1,004
Other 295 295 170
Total 130,324 130,324 113,445
Income from Interest income
investments: Dividend income
Rental and leasin 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
propert ri hts
Other
Total
TOTAL INCOME 130,324 130,324 113,876
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.
Within the income items above the following items are material:
(please disclose the nature, amount and any prior year
amounts)
Description This year
f		 Last year
Government grant
1
Government grant 2
Government grant 3
Other
Total
Please provide details ofany
unfulfilled conditions and other
contingencies
attaching		 to grants
that have been recognisedin income.
Please give details of other forms of
government assistance from which
the charity has directly benefited.
Note 5 Donated goods, facilities and services
Seconded staff
Use of property
Other
Please provide details ofthe
accounting
policy for		 the recognition
and valuation
of donated goods,
facilities and services.
Please provide details ofany
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
ofunpaid		 volunteers.
This year Last year
F
Note 6 Analysis
ofexpenditure		 Analysis
ofexpenditure		 Analysis
ofexpenditure		 Analysis
ofexpenditure
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Anal sis E
Expenditure on Incurred
seeking donations
raising funds: 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
activit
Advertising,
marketing,		 direct mail and
ublici
Start up costs incurred in generating
new source offuture income
Database
development		 costs
Other trading
actwities
Investment
management		 costs:
Portfolio mana
ement 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 Direct Expenses 3,974 3,974 2,386
charitable
activities
Total expenditure
on
activities		 charitable 3,974 3974 2 386
Separate material Rent,rates and repairs 23,826 23,826 25,145
item ofexpense Tutor costs 31,564 31,564 25 373
Admin costs 25,577 25,577 27,403
Depreciation 5,200 5,200 4,815
Total 86,167 86 167 82 736
Other
Officer costs 31,190 31,190 30,715
Total other expenditure 31,190 31,190 30,715
TOTAL EXPENDITURE 121,331 121,331 115,837
Other information:
Analysis of expenditure
on charitable
activities

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

Amount received Amount paid out Balance held at period end Balance 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
This year
Last year
Basis of
Raising funds Activity 1 Activity 2 Activity 3 Grand total allocation
Support cost Describe
examples method)
Governance
Other
Total

was paid p lease en ter '0 'in the ap propriate
box(es).
This year Last year
F
Independent examiner's fees
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

13.1 A na lysis ofgrants
paid (i		 ncluded
in cost of charita		 ble
activities)
Grants to Grants to
Analysis institutions 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
My charity has made grants to particular institutions
that are material in
the context ofits grantmaking.
Details oftheinstitution
supported,
purpose ofthe grant and total paid to each institution is available
on the
charity's
web site.		 Yes
No		 Please provide
details ofcharity's
URL.
Provide details
below
Names of institution
Purpose		 Total amount of
grants paid K

18.1 Plea
activities.		 se state the carrying amount ofsto ck and work in progress anal ysed
betwe		 en
Stock Donated goods
Work in
For For resale For For resale progress
distribution distribution
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
Note 1 9
Debtors and prepayme
Please complete
this noteif the charity has any
debtors orprepayments.
debtor s orprepayments. s orprepayments.
19.1 Analysis ofdebtors This year Last year
Trade debtors 3,650 10,955
Prepayments and accrued income 2,375 2,332
Other debtors
Total 6,025 13,287
Trade debtors
Prepayments and accrued income
Other debtors
This year Last year
F
Total

Note 24 Cash at bank
and in hand
This year
f		 Last year
Short term cash investments (less than 3months maturity date)
Short term deposits
Cash at bank and on hand 110,241 95,060
Other
Total 110,241 95,060
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27.3 Transfers 27.3 Transfers between between funds
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
Planned use Purpose ofthe designation Amount