## **Accounts Report for**
# **The Trichologists Education and Hospital Trust**
## **The Hair and Scalp Clinic**
## **Natures Spa**
## **9 Vivian Avenue**
## **NW4 3UT**
## **London**
## **For the year ended**
**Sunday, June 30, 2024**
**Charity Number: 285477**
||The Trichologists Education and Hospital Trust|The Trichologists Education and Hospital Trust|The Trichologists Education and Hospital Trust|Charity No
(if any)|285477||
|---|---|---|---|---|---|---|
||Annual accounts for theperiod||||||
||Period start date|**1-Jul-23**|**To**|Period end
date|**30-Jun-24**||
||||||||
|**Section A**|**Statement of financial activities**||||||
|Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
**Total**
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
**Total**
S12
S13
Net gains/(losses) on investments
S14
**Net income/(expenditure)**
S15
**Extraordinary items**
S16
**Transfers between funds**
S17
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
Other gains/(losses)
S19
**Net movement in funds**
S20
**Reconciliation of funds:**
Total funds brought forward
S21
**Total funds carried forward**
S22
**Recommended categories by**
**activity**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised gains/(losses):**||**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||301,858|-|-|301,858|184,154|
|||-|-||-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||301,858|-|-|301,858|184,154|
||||||||
|||6,261|-|-|6,261|2,404|
|||-|-|-|-|-|
|||185,016|-|-|185,016|210,160|
|||-|-|-|-|-|
|||191,277|-|-|191,277|212,564|
||||||||
|||110,581|-|-|110,581|- 28,410|
|||-|-|-|-|-|
|||110,581|-|-|110,581|- 28,410|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||110,581|-|-|110,581|- 28,410|
||||||||
|||18,900|-|-|18,900|47,310|
|||129,481|-|-|129,481|18,900|
## **Section B Balance sheet**
|Guidance Notes
**£**
**£**
**Fixed assets**
F01
F02
**Intangible assets (Note 15)**
B01
- -
**Tangible assets (Note 14)**
B02
- 0 -
**Heritage assets (Note 16)**
B03
- -
**Investments (Note 17)**
B04
- -
**Total fixed assets**
B05
- 0 -
**Current assets**
**Stocks (Note 18)**
B06
- -
**Debtors (Note 19)**
B07
142,322 -
**Investments (Note 17.4)**
B08
- -
**Cash at bank and in hand (Note 24)**
B09
54,102 -
**Total current assets**
B10
196,424 -
B11
66,943 -
**Net current assets/(liabilities)**
B12
129,481 -
**Total assets less current liabilities**
B13
129,481 -
B14
- -
**Provisions for liabilities**
B15
- -
**Total net assets or liabilities**
B16
129,481 -
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
B18
-
**Unrestricted funds**
B19
129,481
**Revaluation reserve**
B20
**Total funds**
B21
129,481 -
Signature
_Liam Byrne_
**_Shirley MacDonald_**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
**£**
**£**
**Fixed assets**
F01
F02
**Intangible assets (Note 15)**
B01
- -
**Tangible assets (Note 14)**
B02
- 0 -
**Heritage assets (Note 16)**
B03
- -
**Investments (Note 17)**
B04
- -
**Total fixed assets**
B05
- 0 -
**Current assets**
**Stocks (Note 18)**
B06
- -
**Debtors (Note 19)**
B07
142,322 -
**Investments (Note 17.4)**
B08
- -
**Cash at bank and in hand (Note 24)**
B09
54,102 -
**Total current assets**
B10
196,424 -
B11
66,943 -
**Net current assets/(liabilities)**
B12
129,481 -
**Total assets less current liabilities**
B13
129,481 -
B14
- -
**Provisions for liabilities**
B15
- -
**Total net assets or liabilities**
B16
129,481 -
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
B18
-
**Unrestricted funds**
B19
129,481
**Revaluation reserve**
B20
**Total funds**
B21
129,481 -
Signature
_Liam Byrne_
**_Shirley MacDonald_**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all
the trustees|**£**
**£**
F01
F02
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**|**£**
**£**
F01
F02
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**|**£**
F03
**Endowment**
**funds**|**£**
F04
**Total this**
**year**|**£**
F05
**Total last**
**year**|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||- 0|-|-|- 0|- 0|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||- 0|-|-|- 0|- 0|
||||||||
|||-|-|-|-|-|
|||142,322|-|-|142,322|11,690|
|||-|-|-|-|-|
|||54,102|-|-|54,102|26,124|
|||196,424|-|-|196,424|37,814|
||||||||
|||66,943|-|-|66,943|18,914|
||||||||
|||129,481|-|-|129,481|18,900|
||||||||
|||129,481|-|**-**|129,481|18,900|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||129,481|-|-|129,481|18,900|
||||||||
|||-|||-
-|-|
||||-|-||-|
|||129,481|||129,481|18,900|
||||||-||
|||129,481|-|-|129,481|18,900|
||||||||
|||Signature||Print|Name|Date of
approval
dd/mm/yyyy|
|||_Liam Byrne_||Liam|Byrne|4/30/2025|
||**_Shirley MacDonald_**|||Shirley MacDonald||4/30/2025|
## **The Trichologists Education and Hospital Trust**
## **Trustees' Annual Report for the year ended 30 June 2024**
The Trustees present their Report and Accounts for the year ended 30 June 2024.
## **Reference and administrative details**
## **The charity name.**
The legal name of the charity is:- The Trichologists Educational and Hospital Trust
## **The charity's areas operation and UK charitable registration.**
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 284424
## **Legal structure of the charity**
The governing document of the charity is the written constitution approved by the members and endorsed by the Charity Commission in England & Wales (CCEW) .The Governing Document is dated the 17 August 1982.
The Trustees are all Individuals.
The principal operating address, email and web addresses of the charity are:-
The Hair and Scalp Clinic Natures Spa 9 Vivian Avenue London NW4 3UT
Email Address: admin@trichologists.org.uk Web address: www.trichologists.org.uk
## **The Trustees in office on the date the report was approved were:-**
Shirley MacDonald Liam Byrne
## **Objects and activities of the charity**
The purposes of the charity as set out in its governing document.
## **Fundraising activities during the year.**
The trustees are responsible for developing and executing the charity’s approach to fundraising activity. They have not used any professional fundraisers or commercial participators during the period.
- There were no voluntary fundraising schemes or standards which the charity or anyone fundraising on its behalf has agreed to.
- There were no charity monitored fundraising activities carried out on the charities behalf.
- There were no recorded complaints to the charity.
- The charity does not employ any marketing activities that would be considered unreasonable intrusion on a person’s privacy, unreasonably persistent approaches or undue pressure to give, in the course of or in connection with fundraising for the charity.
## **Structure, governance and management**
The methods used to recruit and appoint new charity trustees.
The Charity does not have any formal policy for hiring trustees and relies on volunteers putting themselves forward as potential trustees at the Annual General Meeting. Should a position fall vacant during the year possible candidates are approached and asked if they would consider fulfilling the role until the next AGM.
## **The trustees' bankers and advisors**
Bankers: HSBC plc
Accountants: Berkeley Bate Outsourcing LLP, 24-25 Barnack Business Centre, Blakey Road, Salisbury, Wiltshire SP1 2LP
## **Financial review**
The charity's financial position at the end of the year ended 30 June 2024
The financial position of the charity at 30 June 2024 as more fully detailed in the accounts, can be summarised as follows:£ Net Surplus for the year 110,581 Unrestricted Revenue Funds available for the general purposes of the charity 129,481 Total Funds 129,481
Financial review of the position at the reporting date, 30 June 2024.
The trustees consider the financial performance by the charity during the year to have been satisfactory.
Policies on reserves.
The Charity only distributes its income / capital on a discretionary basis as agreed by the trustees. A reserve of £600,000 is being held to support the development of new kennels but is contingent on the
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets are available and adequate to fulfil its obligations
The Independent Examiner
Mr Christopher Bush FCA Member of The Institute of Chartered Accountants in England and Wales (ICAEW)
24-25 Barnack Business Centre, Blakey Road Salisbury Wiltshire SP1 2LP
## **Statement of Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008.
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of
- prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). - select suitable accounting policies and apply them consistently; - make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business; - state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the auditor in relation to the Trustees' report is limited to examining the report and ensuring that the report is consistent with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 4/30/2025
Trustee
Mr L Byrne
## **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:
|• and with*
• and with*|ü|the Statement of Recommended Practice: Accounting and Reporting by Charities
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
Ireland (FRS 102)|
|---|---|---|
||ü||
- 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:**
**The charity is solvent.**
An explanation as to those factors that support the conclusion that the charity is a going
concern;
Disclosure of any uncertainties that make the **Not applicable** going concern assumption doubtful; 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 note { }.
|Yes*
No*|ü|* -Tick as appropriate|
|---|---|---|
||ü||
## **Please disclose:**
**(i) the nature of the change in accounting policy;**
- **(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and**
- **(iii) the amount of the adjustment for each line affected 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.**
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
|Yes*
No*|ü|* -Tick as appropriate|
|---|---|---|
||ü||
## **Please disclose:**
## **(i) the nature of any changes;**
- **(ii) the effect of the change on income and expense or assets and liabilities for the current period; and**
- **(iii) where practicable, the effect of the change in one or 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).
|No material prior|year error|have been identified in the reporting period (3.47 FRS 102 SORP).|
|---|---|---|
|Yes*
No*|ü|* -Tick as appropriate|
||ü||
## **Please disclose:**
## **(i) the nature of the prior period error;**
**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**
- **(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**
**Section C Notes to the accounts**
## **Note 2 Accounting policies**
Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change in accounting policy**
**Reconcilation of funds per previous GAAP to funds determined under FRS 102**
**Start of End of period period £ £**
**Fund balances as previously stated Adjustments:**
## **Fund balance as restated**
**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of period £ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated**
**Section C Notes to the accounts (cont)**
|**Note 2 Accounting policies**
**2.2 INCOME**|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
|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:
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
The charity has received government grants in the reporting period
**Donated goods**
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· 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 permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
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 grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
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.
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift 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**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
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 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.
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 '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'.
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.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
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
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**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.||||
||ü|ü|ü|
||Yes
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N/a|||
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||Yes
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N/a|||
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|**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
**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**
**Provisions for liabilities**
**2.4 ASSETS**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
**Intangible fixed assets**
They are valued at cost.
**Heritage assets**
They are valued at cost.
**Investments**
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
**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.
**Investment gains and**
**losses**
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.
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.
**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.
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.
**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 creditors which are measured at settlement amounts less any trade
discounts
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**
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 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
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.
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
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable
based on the service potential provided by items of stock.|
|
|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|---|---|
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No
N/a|||
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N/a|||
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No
N/a|||
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||||Yes
No
N/a|||
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||contract.
net
value|||||
||||ü|ü|ü|
||||Yes
No
N/a|||
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||||Yes
No
N/a|||
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No
N/a|||
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No
N/a|||
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Yes
No
N/a|||
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ü|ü|ü|
|**Debtors**
**Current asset investments**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**|
They are valued at fair value except where they qualify as basic financial instruments.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
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
cash equivalents with a maturity date less than one year. These include cash on deposit and
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.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
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
cash equivalents with a maturity date less than one year. These include cash on deposit and
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.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|---|---|---|
|||||ü|ü|ü|
||||Yes
No
N/a||||
|||||ü|ü|ü|
||||Yes
No
N/a||||
|||||ü|ü|ü|
||||||||
||||||||
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|
|---|---|---|---|---|---|---|
|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
- - - - -
Gift Aid
- - - - -
Legacies
- - - - -
- - - - -
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total**- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**- - - - -
Course Fees
299,443 - - 299,443 183,554
MentorshipProgramme
750 - - 750 600
Refund of bank fees
- - - - -
Other
1,665 - - 1,665 -
**Total**301,858 - - 301,858 184,154
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
**Total**- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**- - - - -
**Other:**
Conversion of endowment funds into income
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**- - - - -
**TOTAL INCOME**
301,858 - - 301,858 184,154
**Other information:**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Donations**
**and legacies:**
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of 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|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**||||||
||Donations andgifts|-|-|-|-|-|
||Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|-|-|-|-|-|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Course Fees
|299,443|-|-|299,443|183,554|
||MentorshipProgramme|750|-|-|750|600|
||Refund of bank fees|-|-|-|-|-|
||Other|1,665|-|-|1,665|-|
||**Total**|301,858|-|-|301,858|184,154|
||||||||
||Interest income|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||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**|-|-|-|-|-|
||||||||
|||301,858|-|-|301,858|184,154|
||||||||
|**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)**|||||||
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to grants that**
**have been recognised in income.**
**Please give details of other forms of**
**government assistance from which**
**the charity has directly benefited.**|**Description**
**This year**
**Last year**
**£**
**£**|**Description**
**This year**
**Last year**
**£**
**£**|**Description**
**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||||
|||||
|||||
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Seconded staff**
**Use of property**
**Other**||**This year**
**Last year**
**£**
**£**|**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.**||||
|||||
|||||
|||||
**Section C Notes to the accounts (cont)**
**Note 6 Analysis of expenditure**
|**Note 6**|**Analysis of expenditure**||||||
|---|---|---|---|---|---|---|
|**Other**
**TOTAL EXPENDIT**
**Expenditure on**
**raising funds:**
**Expenditure on**
**charitable**
**activities**
**Separate material**
**item of expense**|**Analysis**|**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**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**|-|-|-|-|-|
||||||||
||Direct Expenses|6,261|-|-|6,261|2,404|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total expenditure on charitable**
**activities**|6,261|-|-|6,261|2,404|
||||||||
||Rent,rates and repairs
|20,947|-|-|20,947|51,162|
||Tutor costs|59,256|-|-|59,256|42,480|
||Admin costs|104,813|-|-|104,813|111,643|
||Depreciation|-|-|-|-|4,875|
||**Total**|185,016|-|-|185,016|210,160|
||||||||
||Officer costs|-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total other expenditure**|-|-|-|-|-|
||**URE**||||||
|||191,277|-|-|191,277|212,564|
## **Other information: Analysis of expenditure on charitable activities**
|**Activity or**
**programme**|**Activities und**|**ertaken directly**|**Grant**
**funding of**
**activities**|
**Support**
**Costs**|**Total this**
**year**|**Total prior**
**year**|
|---|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|**£**|
|Activity 1
Activity2|||||||
||||||||
|Other|||||||
|**Total**|||||||
||||||||
|**Prior year expenditure on charitable activities**
**can be analysed as follows:**|||||||
||||||||
|**Within the expenditure items above the**
**following items are material: (please disclose**
**the nature, amount and any prior year**
**amounts)**|||||||
**Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## **Please explain the nature of each extraordinary item occurring in the period.**
|**Description**
**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary items**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||||
|||-|-|
|||-|-|
**Section C Notes to the accounts**
## **Note 8 Funds received as agent**
**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**
|||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes or**
**No)**|**Thisyear**
|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Tota**||**l**-|-|-|-|-|-|
**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**
|**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
**Section C Notes to the accounts**
## **Note 9 Support Costs**
**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**
|**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of**
**allocation**|
|---|---|---|---|---|---|---|
|||||||**(Describe**
**method)**|
|Governance|-|-||-|-||
||-|-||-|-||
||-|-||-|-||
||-|-||-|-||
|Other|-|-||-|-||
|**Total**|-|-||-|-||
**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**
**Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **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 was paid please enter '0' in the appropriate box(es).**
|**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).**|||
|---|---|---|
|**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**|**This year**
**£**|**Last year**
**£**|
||||
||||
||||
||||
**Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
**Please complete this note if the charity has any employees.**
## **11.1 Staff Costs**
|**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**
**Other employee benefits**
**Total staff costs**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
**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**
|**Band**|**Number of employees**|
|---|---|
|**£60,000 to £69,999**||
|**£70,000 to £79,999**||
|**£80,000 to £89,999**||
|**£90,000 to £99,999**||
|**£100,000 to £109,999**||
|||
|||
|||
**Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity**
|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|---|
||**Fundraising**|-|-|
||**Charitable Activities**|-|-|
||**Governance**|-|-|
||**Other**|-|-|
||**Total**|-|-|
**11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made. 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)**
**11.4 Redundancy payments Please complete if any redundancy or termination payment is made in the period. 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**
**Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## **12.1 Please complete this note if a defined contribution pension scheme is operated.**
**Amount of contributions recognised in the SOFA as an expense**
**Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
## **12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**
**Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity**
**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan**
**Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
|Activityorproject 1|||**£**|**£**|
|Activityorproject 2|||-|-|
|Activityorproject 3|||-|-|
|Activityorproject 4|||-|-|
|**Total**|**-**|**-**|**-**|**-**|
## **Please enter “Nil” if the charity does not identify and/or allocate support costs.**
## **13.2 Grants made to institutions**
|**13.2 Grants made to institutions**|**13.2 Grants made to institutions**|||
|---|---|---|---|
|**My charity has made grants to particular institutions that are material in**
**the 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.**||**Yes**|**Please provide**
**details of charity's**
**URL.**|
|||**No**|**Provide details**
**below**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**
**grants paid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**Total grants to institutions in reporting period**
**Other unanalysed grants**
**TOTAL GRANTS PAID**|||**-**|
||||-|
||||-|
## **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**
**Total**
**£**
**£**
**£**
**£**
**£**
- 23,179 - 1,256 24,435
Additions
- - - - -
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- 23,179 - 1,256 24,435
**14.2 Depreciation and impairments**
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
- 23,179 - 1,256 24,435
Disposals
- - -
-
Depreciation
- - -
-
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- 23,179 - 1,256 24,435
**14.3 Net book value**
- - 0 - - - 0
- - 0 - - - 0
**14.4 Impairment**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
At the beginning of the
year
Straight Line
("SL") or
Reducing
Balance
("RB")
At beginning of the
year
Net book value at the
beginning of the year
Net book value at the
end of the year
**Please provide a description of the events and**
**circumstances that led to the recognition or**
**reversal of an impairment loss.**|**Tangible fixed assets**
**note if the charity has any tangible fixed assets**
**n**
**Total**
**£**
**£**
**£**
**£**
**£**
- 23,179 - 1,256 24,435
- - - - -
- - - - -
- - - - -
- - - - -
- 23,179 - 1,256 24,435
**d impairments**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
|**Tangible fixed assets**
**note if the charity has any tangible fixed assets**
**n**
**Total**
**£**
**£**
**£**
**£**
**£**
- 23,179 - 1,256 24,435
- - - - -
- - - - -
- - - - -
- - - - -
- 23,179 - 1,256 24,435
**d impairments**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
|**Tangible fixed assets**
**note if the charity has any tangible fixed assets**
**n**
**Total**
**£**
**£**
**£**
**£**
**£**
- 23,179 - 1,256 24,435
- - - - -
- - - - -
- - - - -
- - - - -
- 23,179 - 1,256 24,435
**d impairments**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
|**Tangible fixed assets**
**note if the charity has any tangible fixed assets**
**n**
**Total**
**£**
**£**
**£**
**£**
**£**
- 23,179 - 1,256 24,435
- - - - -
- - - - -
- - - - -
- - - - -
- 23,179 - 1,256 24,435
**d impairments**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
|**Tangible fixed assets**
**note if the charity has any tangible fixed assets**
**n**
**Total**
**£**
**£**
**£**
**£**
**£**
- 23,179 - 1,256 24,435
- - - - -
- - - - -
- - - - -
- - - - -
- 23,179 - 1,256 24,435
**d impairments**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
|**Tangible fixed assets**
**note if the charity has any tangible fixed assets**
**n**
**Total**
**£**
**£**
**£**
**£**
**£**
- 23,179 - 1,256 24,435
- - - - -
- - - - -
- - - - -
- - - - -
- 23,179 - 1,256 24,435
**d impairments**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
|
|---|---|---|---|---|---|---|
||SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
||||||||
**14.5 Revaluation If an accounting policy of revaluation is adopted, pleaseprovide: the effective date of 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 (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.**
- The "transfers" row is for movements between fixed asset categories.
- ** Please indicate the method of depreciation by deleting the method not applicable (SL = straight
|**Section C**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|
|---|---|---|---|---|---|
|**Note 15**
**Please complete this**
**15.1 Cost or valuatio**
Additions
Disposals
Revaluations
Transfers *
At end of the year
**15.2 Amortisation an**
****Basis**
**** Rate**
Disposals
Amortisation
Impairment
Transfers*
At end of year
**15.3 Net book value**
At beginning of the
year
At beginning of the
year
Nat book value at the
beginning of the year
Net book value at the
end of the year|**Intangible assets**
**note if the charity has any intangible assets**
**n**
**Other**
**Total**
**£**
**£**
**£**
**£**
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
**d impairments**
**Research &**
**development**
**Patents and**
**trademarks**|||||
||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
## **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**
## **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: 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**
**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset. (ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities. (iii) 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. (vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included. (vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**
- 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
**Note 16 Heritage assets Please complete this note if the charity has heritage assets 16.1 General disclosures for all charities holding heritage assets (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**
At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
**16.3 Depreciation and impairments**
****Basi**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
**16.4 Net book value**
Net book value at the end of the year
Nat book value at the beginning of the
year|**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**|**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**|**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**|**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**|**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**|**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**|
|---|---|---|---|---|---|---|
||**s**|||||Straight Line
("SL") or
Reducing
Balance
~~(~~"~~RB~~"~~)~~|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
## **16.5 Impairment**
**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**
## **16.6 Revaluation**
**If an accounting policy of revaluation is adopted, please provide:**
**the effective date of the revaluation**
- **the name of independent valuer, if applicable qualifications of independent valuer**
- **the methods applied and significant assumptions any significant limitations on the valuation**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
Carrying amount at the beginning of the
period|**£**
**At valuation**
**Group A**|**£**
**At cost Group**
**B**|**Total**
**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
**(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**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**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**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
**Section C Notes to the accounts (cont)**
**Note 17 Investment assets**
**Please complete this note if the charity has any investment assets.**
## **17.1 Fixed assets investments (please provide for each class of investment)**
|**Less: impairments**
**Add: Reversal of impairments**
Carrying (fair) value at end of year
Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
***Please specify additions resulting fr**
**acquisitions through business combi**
**any.**|**Cash & cas**
**equivalents**|**h**
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||**om**
**nations, if**||||||
||||||||
**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.**
**17.2 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**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**||||
|---|---|---|---|
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
|||||
**17.3 If your charity holds investment properties, please complete the following note: (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, construction or development of investment property or for repairs, maintenance or enhancements**
|**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**17.5 Guarantees**
**17.6 Concessionary loans**
**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**
**17.4 Please provide a breakdown of current a**
**sheet.**
**Analysis of current asset**
**investments**
**Other investments**
**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**
**Please explain how the guarantee furthers the**
**charity's aims**
**Amount of concessionary loans made (Multiple**
**loans made may be disclosed in aggregate provided**
**that such aggregation does not obsure significant**
**information).**
**Amount of concessionary loans received(Multiple**
**loans received may be disclosed in aggregate**
**provided that such aggregation does not obsure**
**significant information).**
**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**
**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**
**form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**|**sset invest**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
- -
**ments, if applicable, agreeing with the balance**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
- -
**ments, if applicable, agreeing with the balance**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
- -
**ments, if applicable, agreeing with the balance**|
|---|---|---|---|---|
||||||
||||||
||||||
||||||
|||**Description**|**This year £**|**Last year £**|
||||||
||||||
||||||
||||||
||**Total**||||
||||||
|||**Description**|**This year £**|**Last year £**|
||||||
||||||
||||||
||**Total**||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||
||||
||||||
||**a**
||||
**Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## **Please complete this note if the charity holds any stock items**
**18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**activities.**||||||
|---|---|---|---|---|---|
|**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**|**Stock**||**Donated goods**||**Work in**
**progress**|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
**18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
**Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
**Please complete this note if the charity has any debtors or prepayments.**
|**Note 19 Debtors and prepayments**
**Please complete this note if the charity has any**
**debtors or prepayments.**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
||-|-|
||11,650|8,925|
||167|1,740|
||130,505|1,025|
||142,322|11,690|
## **Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Tota**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||**l**-|-|
**Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
**Please complete this note if the charity has any creditors or accruals.**
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Tota**
**Payments received on account for contracts or**
**performance-related grants**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||902|1,989|-|-|
||-|-|-|-|
||66,040|16,925|-|-|
||-|-|-|-|
||-|-|-||
||**l**66,942|18,914|-|-|
## **20.2 Deferred income**
**Please complete this note if the charity has deferred income.**
## **Please explain the reasons why income is deferred.**
|**Movement in deferred income account**
**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**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
**Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**
## **21.1 Please provide:**
**- 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 or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.**
## **21.2 Movements in recognised provisions and funding commitment during the period**
|**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**|**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.**
**Section C Notes to the accounts (cont)**
**Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
**Section C Notes to the accounts**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
**Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the liability.**
## **23.2 Contingent assets**
## **Where the charity has contingent assets, please complete the following section when their existence is probable**
**Description of item Estimate of financial effect**
## **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement**
**Where it is not practical to make one or more of these disclosures, please state this fact**
**Section C Notes to the accounts cont…**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank**
**and in hand**|||
|---|---|---|
|**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**
**Total**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||54,102|26,124|
||-|-|
||54,102|26,124|
**Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**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.**
CC17a (Excel)
04/30/2025
35
**Section C Notes to the accounts (cont)**
## **Note 26 Events after the end of the reporting period**
**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**
**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**
CC17a (Excel)
04/30/2025
36
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**
*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**
|**funds**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**£**
**Fund**
**balances**
**brought**
**forward**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**£**
**Gains and**
**losses**|**£**
**Fund**
**balances**
**carried**
**forward**|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**Other funds**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||-|-|-|-|-|-|
CC17a (Excel)
04/30/2025
37
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**
*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**
|**funds**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**£**
**Fund**
**balances**
**brought**
**forward**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**£**
**Gains and**
**losses**|**£**
**Fund**
**balances**
**carried**
**forward**|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**Other funds**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||-|-|-|-|-|-|
CC17a (Excel)
04/30/2025
38
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**|
|---|---|---|
|Between unrestricted and
restricted funds|||
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
||||
## **27.4 Designated funds**
**Planned use Purpose of the designation Amount**
CC17a (Excel)
04/30/2025
39
## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**
## **28.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Thisyear**||||**Lastyear**|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
||||||||
||||||||
||||||||
||||||||
**Please give details of why remuneration or other employment benefits were paid.**
**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**
## **28.2 Trustees' expenses**
**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**
**No trustee expenses have been incurred (True or False)**
|**Type of expenses reimbursed**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
|**Travel**|||
|**Subsistence**|||
|**Accommodation**|||
|**Other (please specify):**|||
||||
|**TOTAL**|||
|**Type of expenses reimbursed**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
|**Travel**|||
|**Subsistence**|||
|**Accommodation**|||
|**Other (please specify):**|||
||||
|**TOTAL**|||
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**
**There have been no related party transactions in the reporting period (True or False)**
|**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**|
**Amounts**
**written off**
**during**
**reporting**
**period**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||||||
CC17a (Excel)
04/30/2025
40
**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement. For any related party, please provide details of any guarantees given or received.**
CC17a (Excel)
04/30/2025
41
Section C Notes to the accounts (cont)
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
CC17a (Excel)
04/30/2025
42
## **Accounts Report for**
# **The Trichologists Education and Hospital Trust**
## **The Hair and Scalp Clinic**
## **Natures Spa**
## **9 Vivian Avenue**
## **NW4 3UT**
## **London**
## **For the year ended**
**Sunday, June 30, 2024**
**Charity Number: 285477**
||The Trichologists Education and Hospital Trust|The Trichologists Education and Hospital Trust|The Trichologists Education and Hospital Trust|Charity No
(if any)|285477||
|---|---|---|---|---|---|---|
||Annual accounts for theperiod||||||
||Period start date|**1-Jul-23**|**To**|Period end
date|**30-Jun-24**||
||||||||
|**Section A**|**Statement of financial activities**||||||
|Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
**Total**
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
**Total**
S12
S13
Net gains/(losses) on investments
S14
**Net income/(expenditure)**
S15
**Extraordinary items**
S16
**Transfers between funds**
S17
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
Other gains/(losses)
S19
**Net movement in funds**
S20
**Reconciliation of funds:**
Total funds brought forward
S21
**Total funds carried forward**
S22
**Recommended categories by**
**activity**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised gains/(losses):**||**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||301,858|-|-|301,858|184,154|
|||-|-||-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||301,858|-|-|301,858|184,154|
||||||||
|||6,261|-|-|6,261|2,404|
|||-|-|-|-|-|
|||185,016|-|-|185,016|210,160|
|||-|-|-|-|-|
|||191,277|-|-|191,277|212,564|
||||||||
|||110,581|-|-|110,581|- 28,410|
|||-|-|-|-|-|
|||110,581|-|-|110,581|- 28,410|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||110,581|-|-|110,581|- 28,410|
||||||||
|||18,900|-|-|18,900|47,310|
|||129,481|-|-|129,481|18,900|
## **Section B Balance sheet**
|Guidance Notes
**£**
**£**
**Fixed assets**
F01
F02
**Intangible assets (Note 15)**
B01
- -
**Tangible assets (Note 14)**
B02
- 0 -
**Heritage assets (Note 16)**
B03
- -
**Investments (Note 17)**
B04
- -
**Total fixed assets**
B05
- 0 -
**Current assets**
**Stocks (Note 18)**
B06
- -
**Debtors (Note 19)**
B07
142,322 -
**Investments (Note 17.4)**
B08
- -
**Cash at bank and in hand (Note 24)**
B09
54,102 -
**Total current assets**
B10
196,424 -
B11
66,943 -
**Net current assets/(liabilities)**
B12
129,481 -
**Total assets less current liabilities**
B13
129,481 -
B14
- -
**Provisions for liabilities**
B15
- -
**Total net assets or liabilities**
B16
129,481 -
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
B18
-
**Unrestricted funds**
B19
129,481
**Revaluation reserve**
B20
**Total funds**
B21
129,481 -
Signature
_Liam Byrne_
**_Shirley MacDonald_**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
**£**
**£**
**Fixed assets**
F01
F02
**Intangible assets (Note 15)**
B01
- -
**Tangible assets (Note 14)**
B02
- 0 -
**Heritage assets (Note 16)**
B03
- -
**Investments (Note 17)**
B04
- -
**Total fixed assets**
B05
- 0 -
**Current assets**
**Stocks (Note 18)**
B06
- -
**Debtors (Note 19)**
B07
142,322 -
**Investments (Note 17.4)**
B08
- -
**Cash at bank and in hand (Note 24)**
B09
54,102 -
**Total current assets**
B10
196,424 -
B11
66,943 -
**Net current assets/(liabilities)**
B12
129,481 -
**Total assets less current liabilities**
B13
129,481 -
B14
- -
**Provisions for liabilities**
B15
- -
**Total net assets or liabilities**
B16
129,481 -
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
B18
-
**Unrestricted funds**
B19
129,481
**Revaluation reserve**
B20
**Total funds**
B21
129,481 -
Signature
_Liam Byrne_
**_Shirley MacDonald_**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all
the trustees|**£**
**£**
F01
F02
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**|**£**
**£**
F01
F02
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**|**£**
F03
**Endowment**
**funds**|**£**
F04
**Total this**
**year**|**£**
F05
**Total last**
**year**|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||- 0|-|-|- 0|- 0|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||- 0|-|-|- 0|- 0|
||||||||
|||-|-|-|-|-|
|||142,322|-|-|142,322|11,690|
|||-|-|-|-|-|
|||54,102|-|-|54,102|26,124|
|||196,424|-|-|196,424|37,814|
||||||||
|||66,943|-|-|66,943|18,914|
||||||||
|||129,481|-|-|129,481|18,900|
||||||||
|||129,481|-|**-**|129,481|18,900|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||129,481|-|-|129,481|18,900|
||||||||
|||-|||-
-|-|
||||-|-||-|
|||129,481|||129,481|18,900|
||||||-||
|||129,481|-|-|129,481|18,900|
||||||||
|||Signature||Print|Name|Date of
approval
dd/mm/yyyy|
|||_Liam Byrne_||Liam|Byrne|4/30/2025|
||**_Shirley MacDonald_**|||Shirley MacDonald||4/30/2025|
## **The Trichologists Education and Hospital Trust**
## **Trustees' Annual Report for the year ended 30 June 2024**
The Trustees present their Report and Accounts for the year ended 30 June 2024.
## **Reference and administrative details**
## **The charity name.**
The legal name of the charity is:- The Trichologists Educational and Hospital Trust
## **The charity's areas operation and UK charitable registration.**
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 284424
## **Legal structure of the charity**
The governing document of the charity is the written constitution approved by the members and endorsed by the Charity Commission in England & Wales (CCEW) .The Governing Document is dated the 17 August 1982.
The Trustees are all Individuals.
The principal operating address, email and web addresses of the charity are:-
The Hair and Scalp Clinic Natures Spa 9 Vivian Avenue London NW4 3UT
Email Address: admin@trichologists.org.uk Web address: www.trichologists.org.uk
## **The Trustees in office on the date the report was approved were:-**
Shirley MacDonald Liam Byrne
## **Objects and activities of the charity**
The purposes of the charity as set out in its governing document.
## **Fundraising activities during the year.**
The trustees are responsible for developing and executing the charity’s approach to fundraising activity. They have not used any professional fundraisers or commercial participators during the period.
- There were no voluntary fundraising schemes or standards which the charity or anyone fundraising on its behalf has agreed to.
- There were no charity monitored fundraising activities carried out on the charities behalf.
- There were no recorded complaints to the charity.
- The charity does not employ any marketing activities that would be considered unreasonable intrusion on a person’s privacy, unreasonably persistent approaches or undue pressure to give, in the course of or in connection with fundraising for the charity.
## **Structure, governance and management**
The methods used to recruit and appoint new charity trustees.
The Charity does not have any formal policy for hiring trustees and relies on volunteers putting themselves forward as potential trustees at the Annual General Meeting. Should a position fall vacant during the year possible candidates are approached and asked if they would consider fulfilling the role until the next AGM.
## **The trustees' bankers and advisors**
Bankers: HSBC plc
Accountants: Berkeley Bate Outsourcing LLP, 24-25 Barnack Business Centre, Blakey Road, Salisbury, Wiltshire SP1 2LP
## **Financial review**
The charity's financial position at the end of the year ended 30 June 2024
The financial position of the charity at 30 June 2024 as more fully detailed in the accounts, can be summarised as follows:£ Net Surplus for the year 110,581 Unrestricted Revenue Funds available for the general purposes of the charity 129,481 Total Funds 129,481
Financial review of the position at the reporting date, 30 June 2024.
The trustees consider the financial performance by the charity during the year to have been satisfactory.
Policies on reserves.
The Charity only distributes its income / capital on a discretionary basis as agreed by the trustees. A reserve of £600,000 is being held to support the development of new kennels but is contingent on the
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets are available and adequate to fulfil its obligations
The Independent Examiner
Mr Christopher Bush FCA Member of The Institute of Chartered Accountants in England and Wales (ICAEW)
24-25 Barnack Business Centre, Blakey Road Salisbury Wiltshire SP1 2LP
## **Statement of Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008.
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of
- prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). - select suitable accounting policies and apply them consistently; - make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business; - state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the auditor in relation to the Trustees' report is limited to examining the report and ensuring that the report is consistent with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 4/30/2025
Trustee
Mr L Byrne
## **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:
|• and with*
• and with*|ü|the Statement of Recommended Practice: Accounting and Reporting by Charities
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
Ireland (FRS 102)|
|---|---|---|
||ü||
- 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:**
**The charity is solvent.**
An explanation as to those factors that support the conclusion that the charity is a going
concern;
Disclosure of any uncertainties that make the **Not applicable** going concern assumption doubtful; 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 note { }.
|Yes*
No*|ü|* -Tick as appropriate|
|---|---|---|
||ü||
## **Please disclose:**
**(i) the nature of the change in accounting policy;**
- **(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and**
- **(iii) the amount of the adjustment for each line affected 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.**
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
|Yes*
No*|ü|* -Tick as appropriate|
|---|---|---|
||ü||
## **Please disclose:**
## **(i) the nature of any changes;**
- **(ii) the effect of the change on income and expense or assets and liabilities for the current period; and**
- **(iii) where practicable, the effect of the change in one or 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).
|No material prior|year error|have been identified in the reporting period (3.47 FRS 102 SORP).|
|---|---|---|
|Yes*
No*|ü|* -Tick as appropriate|
||ü||
## **Please disclose:**
## **(i) the nature of the prior period error;**
**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**
- **(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**
**Section C Notes to the accounts**
## **Note 2 Accounting policies**
Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change in accounting policy**
**Reconcilation of funds per previous GAAP to funds determined under FRS 102**
**Start of End of period period £ £**
**Fund balances as previously stated Adjustments:**
## **Fund balance as restated**
**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of period £ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated**
**Section C Notes to the accounts (cont)**
|**Note 2 Accounting policies**
**2.2 INCOME**|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
|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:
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
The charity has received government grants in the reporting period
**Donated goods**
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· 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 permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
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 grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
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.
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift 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**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
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 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.
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 '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'.
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.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
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
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**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.||||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
|**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
**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**
**Provisions for liabilities**
**2.4 ASSETS**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
**Intangible fixed assets**
They are valued at cost.
**Heritage assets**
They are valued at cost.
**Investments**
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
**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.
**Investment gains and**
**losses**
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.
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.
**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.
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.
**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 creditors which are measured at settlement amounts less any trade
discounts
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**
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 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
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.
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
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable
based on the service potential provided by items of stock.|
|
|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|---|---|
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
|||||||
||contract.
net
value|||||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||Yes
No
N/a|||
||||ü|ü|ü|
||||
Yes
No
N/a|||
||||
ü|ü|ü|
|**Debtors**
**Current asset investments**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**|
They are valued at fair value except where they qualify as basic financial instruments.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
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
cash equivalents with a maturity date less than one year. These include cash on deposit and
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.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
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
cash equivalents with a maturity date less than one year. These include cash on deposit and
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.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|---|---|---|
|||||ü|ü|ü|
||||Yes
No
N/a||||
|||||ü|ü|ü|
||||Yes
No
N/a||||
|||||ü|ü|ü|
||||||||
||||||||
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|
|---|---|---|---|---|---|---|
|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
- - - - -
Gift Aid
- - - - -
Legacies
- - - - -
- - - - -
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total**- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**- - - - -
Course Fees
299,443 - - 299,443 183,554
MentorshipProgramme
750 - - 750 600
Refund of bank fees
- - - - -
Other
1,665 - - 1,665 -
**Total**301,858 - - 301,858 184,154
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
**Total**- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**- - - - -
**Other:**
Conversion of endowment funds into income
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**- - - - -
**TOTAL INCOME**
301,858 - - 301,858 184,154
**Other information:**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Donations**
**and legacies:**
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of 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|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**||||||
||Donations andgifts|-|-|-|-|-|
||Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|-|-|-|-|-|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Course Fees
|299,443|-|-|299,443|183,554|
||MentorshipProgramme|750|-|-|750|600|
||Refund of bank fees|-|-|-|-|-|
||Other|1,665|-|-|1,665|-|
||**Total**|301,858|-|-|301,858|184,154|
||||||||
||Interest income|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||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**|-|-|-|-|-|
||||||||
|||301,858|-|-|301,858|184,154|
||||||||
|**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)**|||||||
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to grants that**
**have been recognised in income.**
**Please give details of other forms of**
**government assistance from which**
**the charity has directly benefited.**|**Description**
**This year**
**Last year**
**£**
**£**|**Description**
**This year**
**Last year**
**£**
**£**|**Description**
**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||||
|||||
|||||
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Seconded staff**
**Use of property**
**Other**||**This year**
**Last year**
**£**
**£**|**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.**||||
|||||
|||||
|||||
**Section C Notes to the accounts (cont)**
**Note 6 Analysis of expenditure**
|**Note 6**|**Analysis of expenditure**||||||
|---|---|---|---|---|---|---|
|**Other**
**TOTAL EXPENDIT**
**Expenditure on**
**raising funds:**
**Expenditure on**
**charitable**
**activities**
**Separate material**
**item of expense**|**Analysis**|**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**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**|-|-|-|-|-|
||||||||
||Direct Expenses|6,261|-|-|6,261|2,404|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total expenditure on charitable**
**activities**|6,261|-|-|6,261|2,404|
||||||||
||Rent,rates and repairs
|20,947|-|-|20,947|51,162|
||Tutor costs|59,256|-|-|59,256|42,480|
||Admin costs|104,813|-|-|104,813|111,643|
||Depreciation|-|-|-|-|4,875|
||**Total**|185,016|-|-|185,016|210,160|
||||||||
||Officer costs|-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total other expenditure**|-|-|-|-|-|
||**URE**||||||
|||191,277|-|-|191,277|212,564|
## **Other information: Analysis of expenditure on charitable activities**
|**Activity or**
**programme**|**Activities und**|**ertaken directly**|**Grant**
**funding of**
**activities**|
**Support**
**Costs**|**Total this**
**year**|**Total prior**
**year**|
|---|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|**£**|
|Activity 1
Activity2|||||||
||||||||
|Other|||||||
|**Total**|||||||
||||||||
|**Prior year expenditure on charitable activities**
**can be analysed as follows:**|||||||
||||||||
|**Within the expenditure items above the**
**following items are material: (please disclose**
**the nature, amount and any prior year**
**amounts)**|||||||
**Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## **Please explain the nature of each extraordinary item occurring in the period.**
|**Description**
**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary items**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||||
|||-|-|
|||-|-|
**Section C Notes to the accounts**
## **Note 8 Funds received as agent**
**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**
|||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes or**
**No)**|**Thisyear**
|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Tota**||**l**-|-|-|-|-|-|
**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**
|**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
**Section C Notes to the accounts**
## **Note 9 Support Costs**
**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**
|**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of**
**allocation**|
|---|---|---|---|---|---|---|
|||||||**(Describe**
**method)**|
|Governance|-|-||-|-||
||-|-||-|-||
||-|-||-|-||
||-|-||-|-||
|Other|-|-||-|-||
|**Total**|-|-||-|-||
**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**
**Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **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 was paid please enter '0' in the appropriate box(es).**
|**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).**|||
|---|---|---|
|**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**|**This year**
**£**|**Last year**
**£**|
||||
||||
||||
||||
**Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
**Please complete this note if the charity has any employees.**
## **11.1 Staff Costs**
|**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**
**Other employee benefits**
**Total staff costs**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
**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**
|**Band**|**Number of employees**|
|---|---|
|**£60,000 to £69,999**||
|**£70,000 to £79,999**||
|**£80,000 to £89,999**||
|**£90,000 to £99,999**||
|**£100,000 to £109,999**||
|||
|||
|||
**Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity**
|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|---|
||**Fundraising**|-|-|
||**Charitable Activities**|-|-|
||**Governance**|-|-|
||**Other**|-|-|
||**Total**|-|-|
**11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made. 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)**
**11.4 Redundancy payments Please complete if any redundancy or termination payment is made in the period. 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**
**Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## **12.1 Please complete this note if a defined contribution pension scheme is operated.**
**Amount of contributions recognised in the SOFA as an expense**
**Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
## **12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**
**Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity**
**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan**
**Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
|Activityorproject 1|||**£**|**£**|
|Activityorproject 2|||-|-|
|Activityorproject 3|||-|-|
|Activityorproject 4|||-|-|
|**Total**|**-**|**-**|**-**|**-**|
## **Please enter “Nil” if the charity does not identify and/or allocate support costs.**
## **13.2 Grants made to institutions**
|**13.2 Grants made to institutions**|**13.2 Grants made to institutions**|||
|---|---|---|---|
|**My charity has made grants to particular institutions that are material in**
**the 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.**||**Yes**|**Please provide**
**details of charity's**
**URL.**|
|||**No**|**Provide details**
**below**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**
**grants paid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**Total grants to institutions in reporting period**
**Other unanalysed grants**
**TOTAL GRANTS PAID**|||**-**|
||||-|
||||-|
## **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**
**Total**
**£**
**£**
**£**
**£**
**£**
- 23,179 - 1,256 24,435
Additions
- - - - -
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- 23,179 - 1,256 24,435
**14.2 Depreciation and impairments**
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
- 23,179 - 1,256 24,435
Disposals
- - -
-
Depreciation
- - -
-
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- 23,179 - 1,256 24,435
**14.3 Net book value**
- - 0 - - - 0
- - 0 - - - 0
**14.4 Impairment**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
At the beginning of the
year
Straight Line
("SL") or
Reducing
Balance
("RB")
At beginning of the
year
Net book value at the
beginning of the year
Net book value at the
end of the year
**Please provide a description of the events and**
**circumstances that led to the recognition or**
**reversal of an impairment loss.**|**Tangible fixed assets**
**note if the charity has any tangible fixed assets**
**n**
**Total**
**£**
**£**
**£**
**£**
**£**
- 23,179 - 1,256 24,435
- - - - -
- - - - -
- - - - -
- - - - -
- 23,179 - 1,256 24,435
**d impairments**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
|**Tangible fixed assets**
**note if the charity has any tangible fixed assets**
**n**
**Total**
**£**
**£**
**£**
**£**
**£**
- 23,179 - 1,256 24,435
- - - - -
- - - - -
- - - - -
- - - - -
- 23,179 - 1,256 24,435
**d impairments**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
|**Tangible fixed assets**
**note if the charity has any tangible fixed assets**
**n**
**Total**
**£**
**£**
**£**
**£**
**£**
- 23,179 - 1,256 24,435
- - - - -
- - - - -
- - - - -
- - - - -
- 23,179 - 1,256 24,435
**d impairments**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
|**Tangible fixed assets**
**note if the charity has any tangible fixed assets**
**n**
**Total**
**£**
**£**
**£**
**£**
**£**
- 23,179 - 1,256 24,435
- - - - -
- - - - -
- - - - -
- - - - -
- 23,179 - 1,256 24,435
**d impairments**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
|**Tangible fixed assets**
**note if the charity has any tangible fixed assets**
**n**
**Total**
**£**
**£**
**£**
**£**
**£**
- 23,179 - 1,256 24,435
- - - - -
- - - - -
- - - - -
- - - - -
- 23,179 - 1,256 24,435
**d impairments**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
|**Tangible fixed assets**
**note if the charity has any tangible fixed assets**
**n**
**Total**
**£**
**£**
**£**
**£**
**£**
- 23,179 - 1,256 24,435
- - - - -
- - - - -
- - - - -
- - - - -
- 23,179 - 1,256 24,435
**d impairments**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
|
|---|---|---|---|---|---|---|
||SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
||||||||
**14.5 Revaluation If an accounting policy of revaluation is adopted, pleaseprovide: the effective date of 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 (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.**
- The "transfers" row is for movements between fixed asset categories.
- ** Please indicate the method of depreciation by deleting the method not applicable (SL = straight
|**Section C**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|
|---|---|---|---|---|---|
|**Note 15**
**Please complete this**
**15.1 Cost or valuatio**
Additions
Disposals
Revaluations
Transfers *
At end of the year
**15.2 Amortisation an**
****Basis**
**** Rate**
Disposals
Amortisation
Impairment
Transfers*
At end of year
**15.3 Net book value**
At beginning of the
year
At beginning of the
year
Nat book value at the
beginning of the year
Net book value at the
end of the year|**Intangible assets**
**note if the charity has any intangible assets**
**n**
**Other**
**Total**
**£**
**£**
**£**
**£**
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
**d impairments**
**Research &**
**development**
**Patents and**
**trademarks**|||||
||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
## **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**
## **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: 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**
**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset. (ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities. (iii) 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. (vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included. (vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**
- 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
**Note 16 Heritage assets Please complete this note if the charity has heritage assets 16.1 General disclosures for all charities holding heritage assets (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**
At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
**16.3 Depreciation and impairments**
****Basi**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
**16.4 Net book value**
Net book value at the end of the year
Nat book value at the beginning of the
year|**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**|**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**|**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**|**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**|**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**|**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**|
|---|---|---|---|---|---|---|
||**s**|||||Straight Line
("SL") or
Reducing
Balance
~~(~~"~~RB~~"~~)~~|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
## **16.5 Impairment**
**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**
## **16.6 Revaluation**
**If an accounting policy of revaluation is adopted, please provide:**
**the effective date of the revaluation**
- **the name of independent valuer, if applicable qualifications of independent valuer**
- **the methods applied and significant assumptions any significant limitations on the valuation**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
Carrying amount at the beginning of the
period|**£**
**At valuation**
**Group A**|**£**
**At cost Group**
**B**|**Total**
**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
**(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**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**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**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
**Section C Notes to the accounts (cont)**
**Note 17 Investment assets**
**Please complete this note if the charity has any investment assets.**
## **17.1 Fixed assets investments (please provide for each class of investment)**
|**Less: impairments**
**Add: Reversal of impairments**
Carrying (fair) value at end of year
Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
***Please specify additions resulting fr**
**acquisitions through business combi**
**any.**|**Cash & cas**
**equivalents**|**h**
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||**om**
**nations, if**||||||
||||||||
**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.**
**17.2 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**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**||||
|---|---|---|---|
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
|||||
**17.3 If your charity holds investment properties, please complete the following note: (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, construction or development of investment property or for repairs, maintenance or enhancements**
|**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**17.5 Guarantees**
**17.6 Concessionary loans**
**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**
**17.4 Please provide a breakdown of current a**
**sheet.**
**Analysis of current asset**
**investments**
**Other investments**
**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**
**Please explain how the guarantee furthers the**
**charity's aims**
**Amount of concessionary loans made (Multiple**
**loans made may be disclosed in aggregate provided**
**that such aggregation does not obsure significant**
**information).**
**Amount of concessionary loans received(Multiple**
**loans received may be disclosed in aggregate**
**provided that such aggregation does not obsure**
**significant information).**
**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**
**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**
**form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**|**sset invest**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
- -
**ments, if applicable, agreeing with the balance**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
- -
**ments, if applicable, agreeing with the balance**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
- -
**ments, if applicable, agreeing with the balance**|
|---|---|---|---|---|
||||||
||||||
||||||
||||||
|||**Description**|**This year £**|**Last year £**|
||||||
||||||
||||||
||||||
||**Total**||||
||||||
|||**Description**|**This year £**|**Last year £**|
||||||
||||||
||||||
||**Total**||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||
||||
||||||
||**a**
||||
**Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## **Please complete this note if the charity holds any stock items**
**18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**activities.**||||||
|---|---|---|---|---|---|
|**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**|**Stock**||**Donated goods**||**Work in**
**progress**|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
**18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
**Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
**Please complete this note if the charity has any debtors or prepayments.**
|**Note 19 Debtors and prepayments**
**Please complete this note if the charity has any**
**debtors or prepayments.**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
||-|-|
||11,650|8,925|
||167|1,740|
||130,505|1,025|
||142,322|11,690|
## **Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Tota**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||**l**-|-|
**Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
**Please complete this note if the charity has any creditors or accruals.**
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Tota**
**Payments received on account for contracts or**
**performance-related grants**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||902|1,989|-|-|
||-|-|-|-|
||66,040|16,925|-|-|
||-|-|-|-|
||-|-|-||
||**l**66,942|18,914|-|-|
## **20.2 Deferred income**
**Please complete this note if the charity has deferred income.**
## **Please explain the reasons why income is deferred.**
|**Movement in deferred income account**
**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**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
**Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**
## **21.1 Please provide:**
**- 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 or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.**
## **21.2 Movements in recognised provisions and funding commitment during the period**
|**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**|**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.**
**Section C Notes to the accounts (cont)**
**Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
**Section C Notes to the accounts**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
**Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the liability.**
## **23.2 Contingent assets**
## **Where the charity has contingent assets, please complete the following section when their existence is probable**
**Description of item Estimate of financial effect**
## **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement**
**Where it is not practical to make one or more of these disclosures, please state this fact**
**Section C Notes to the accounts cont…**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank**
**and in hand**|||
|---|---|---|
|**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**
**Total**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||54,102|26,124|
||-|-|
||54,102|26,124|
**Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**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.**
CC17a (Excel)
04/30/2025
35
**Section C Notes to the accounts (cont)**
## **Note 26 Events after the end of the reporting period**
**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**
**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**
CC17a (Excel)
04/30/2025
36
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**
*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**
|**funds**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**£**
**Fund**
**balances**
**brought**
**forward**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**£**
**Gains and**
**losses**|**£**
**Fund**
**balances**
**carried**
**forward**|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**Other funds**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||-|-|-|-|-|-|
CC17a (Excel)
04/30/2025
37
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**
*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**
|**funds**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**£**
**Fund**
**balances**
**brought**
**forward**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**£**
**Gains and**
**losses**|**£**
**Fund**
**balances**
**carried**
**forward**|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**Other funds**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||-|-|-|-|-|-|
CC17a (Excel)
04/30/2025
38
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**|
|---|---|---|
|Between unrestricted and
restricted funds|||
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
||||
## **27.4 Designated funds**
**Planned use Purpose of the designation Amount**
CC17a (Excel)
04/30/2025
39
## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**
## **28.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Thisyear**||||**Lastyear**|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
||||||||
||||||||
||||||||
||||||||
**Please give details of why remuneration or other employment benefits were paid.**
**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**
## **28.2 Trustees' expenses**
**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**
**No trustee expenses have been incurred (True or False)**
|**Type of expenses reimbursed**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
|**Travel**|||
|**Subsistence**|||
|**Accommodation**|||
|**Other (please specify):**|||
||||
|**TOTAL**|||
|**Type of expenses reimbursed**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
|**Travel**|||
|**Subsistence**|||
|**Accommodation**|||
|**Other (please specify):**|||
||||
|**TOTAL**|||
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**
**There have been no related party transactions in the reporting period (True or False)**
|**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**|
**Amounts**
**written off**
**during**
**reporting**
**period**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||||||
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40
**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement. For any related party, please provide details of any guarantees given or received.**
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Section C Notes to the accounts (cont)
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
CC17a (Excel)
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42
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on the
accounts
Section A
Independent Examiner's Report
Report to the Irusteesl
members of
The Trichologists Education and Hospital Trust
On accounts for the year
ended
30 June 2024
Charity no
(if any)
285477
Set out on pages
1-36
Ir8iMemb8r lo includ6 Ilie p8 Jc e numbers of additional slieels)
I report to the trustees on my examination of the accounts of Iho above
charity {Ihe Trust") for the year ended 106120
Responsibillies and
basls of report
As the charity's trustees, you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011
('the Act").
I report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in carying out my examination, I
have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Act.
Independent W*e
examiner's statement
I have completed my examination. I confirm that no material matters have
come to my attenlion in connection wilh the examination (other than that
disclosed below ') which gives me cause lo believe that in. any material
respect..
the accounting records were not kept in accordance with section 130
of the Charities Act- or
the accounts did not accord wilh the accounting records. or
the accounts did not comply with the applicable requirements
concerning the form and conlent of accounts set out in the Charities
(Accounts and Reports) Regulalions 2008 other than any requirement
that the accounls give a 'true and fair, view which is not a matter
considered as part of an independent examination.
I have no concerns and have come across no other matters in connection
with the examination to which attention should be drawn in this report in
order to enable a proper understanding of the accounts to be reached.
Please delete th8 words in the brackets if they do nor apply.
Signed:
Date:
3010412025
Name:
ChristopherJohn Bush
Relevant professional
qualifiGationls} or body
ICAEW
IER
Oct 2018
{if any)".
Address:
24-25 Barnack Business Centre Blakoy Road
Salisbury SPI 2LP
Section B
Disclosure
Only complete If the examiner needs to highlight material mallers of concem
(see CC32, Independent examination of charity accounts.. directions and
guidance for examiners).
Give here brief details of
any items thal the
examiner wishes to
disclose.
IER
Oct 2018