## 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 ## Monday, June 30, 2025 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-24|To|Period end date|30-Jun-25|| |||||||| |Section A Statement of financial activities||||||| |Recommended categories by activity
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
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||||| |||-|-|-|-|-| |||-|-|-|-|-| |||349,308|-|-|349,308|301,858| |||-|-||-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||349,308|-|-|349,308|301,858| |||||||| |||3,451|-|-|3,451|6,261| |||-|-|-|-|-| |||245,666|-|-|245,666|185,016| |||-|-|-|-|-| |||249,117|-|-|249,117|191,277| |||||||| |||100,191|-|-|100,191|110,581| |||-|-|-|-|-| |||100,191|-|-|100,191|110,581| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||100,191|-|-|100,191|110,581| |||||||| |||129,481|-|-|129,481|18,900| |||229,672|-|-|229,672|129,481| ## 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
83,155 -
Investments (Note 17.4)
B08
- -
Cash at bank and in hand (Note 24)
B09
239,344 -
_Total current assets_
B10
322,499 -
B11
92,827 -
_Net current assets/(liabilities)_
B12
229,672 -
_Total assets less current liabilities_
B13
229,672 -
B14
- -
Provisions for liabilities
B15
- -
_Total net assets or liabilities_
B16
229,672 -
Funds of the Charity
Endowment funds (Note 27)
B17
-
B18
-
Unrestricted funds
B19
229,672
Revaluation reserve
B20
_Total funds_
B21
229,672 -
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
83,155 -
Investments (Note 17.4)
B08
- -
Cash at bank and in hand (Note 24)
B09
239,344 -
_Total current assets_
B10
322,499 -
B11
92,827 -
_Net current assets/(liabilities)_
B12
229,672 -
_Total assets less current liabilities_
B13
229,672 -
B14
- -
Provisions for liabilities
B15
- -
_Total net assets or liabilities_
B16
229,672 -
Funds of the Charity
Endowment funds (Note 27)
B17
-
B18
-
Unrestricted funds
B19
229,672
Revaluation reserve
B20
_Total funds_
B21
229,672 -
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| |||||||| |||-|-|-|-|-| |||83,155|-|-|83,155|142,322| |||-|-|-|-|-| |||239,344|-|-|239,344|54,102| |||322,499|-|-|322,499|196,424| |||||||| |||92,827|-|-|92,827|66,943| |||||||| |||229,672|-|-|229,672|129,481| |||||||| |||229,672|-|-|229,672|129,481| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||229,672|-|-|229,672|129,481| |||||||| |||-|||-
-|-| ||||-|-||-| |||229,672|||229,672|129,481| ||||||-|| |||229,672|-|-|229,672|129,481| |||||||| |||Signature||Print|Name|Date of
approval
dd/mm/yyyy| |||_Liam Byrne_||Liam|Byrne|4/22/2026| ||**_Shirley MacDonald_**|||Shirley MacDonald||4/22/2026| 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* the Statement of Recommended Practice: Accounting and Reporting by Charities ü 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 • and with* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* * -Tick as appropriate 1.2 Going concern _If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:_ _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|* -Tick as appropriate| |---|---|---|---| ||ü||| |_Please disclose:_|||| |_(i) the nature of t_|_he change_|_in accounting policy;_|| |_(ii) the reasons w_
_provides more re_|_hy applyin_
_liable and_|_g the new accounting policy_
_more relevant information; and_|| |_(iii) the amount o_
_current period, e_
_amount of the ad_
_presented, 3.44_|_f the adjus_
_ach prior p_
_justment r_
_FRS 102 S_|_tment for each line affected in the_
_eriod presented and the aggregate_
_elating to periods before those_
_ORP._|| 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|* -Tick as appropriate| |---|---|---|---| ||ü||| |_Please disclose:_|||| |_(i) the nature of a_|_ny change_|_s;_|| |_(ii) the effect of t_
_and liabilities for_|_he change_
_the curren_|_on income and expense or assets_
_t period; and_|| |_(iii) where practic_
_future periods._|_able, the_|_effect of the change in one or more_|| ## 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).|have been identified in the reporting period (3.47 FRS 102 SORP).| |---|---|---|---| |Yes*
No*
_Please disclose:_|ü|* -Tick as appropriate|| ||ü||| ||||| |_(i) the nature of t_|_he prior pe_|_riod error;_|| |_(ii) for each prior_
_amount of the co_
_and_|_period pre_
_rrection fo_|_sented in the accounts, the_
_r each account line item affected;_|| |_(iii) the amount o_
_earliest prior peri_|_f the corre_
_od presen_|_ction at the beginning of the_
_ted in the accounts._|| ## The Trichologists Education and Hospital Trust Trustees' Annual Report for the year ended 30 June 2025 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 2025 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 100,191 Unrestricted Revenue Funds available for the general purposes of the charity 229,672 Total Funds 229,672 Financial review of the position at the reporting date, 30 June 2025. 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 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 - select suitable accounting polic Accounting Practice (United K ngdom Accounting Standards and applicable law). **i** es 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 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 Trustee Mr L Byrne 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 period End of 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| |Investment gains and losses
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
Basic financial instruments
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
Stocks and work in progress
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.
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
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 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
Analysis
Total funds
Prior year
£
£
Donations andgifts
- - - - -
Gift Aid
- - - - -
Legacies
- - - - -
- - - - -
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
Total- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
Total- - - - -
Course Fees
339,633 - - 339,633 299,443
MentorshipProgramme
8,220 - - 8,220 750
Refund of bank fees
- - - - -
Other
1,455 - - 1,455 1,665
Total349,308 - - 349,308 301,858
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
Total- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total- - - - -
Other:
Conversion of endowment funds into income
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
Total- - - - -
TOTAL INCOME
349,308 - - 349,308 301,858
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
propertyrights|Analysis of income
Analysis
Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds|Analysis of income
Analysis
Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds|Analysis of income
Analysis
Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds|Analysis of income
Analysis
Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds|Analysis of income
Analysis
Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds|Analysis of income
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|339,633|-|-|339,633|299,443| ||MentorshipProgramme|8,220|-|-|8,220|750| ||Refund of bank fees|-|-|-|-|-| ||Other|1,455|-|-|1,455|1,665| ||Total|349,308|-|-|349,308|301,858| |||||||| ||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
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||Total|-|-|-|-|-| |||||||| |||349,308|-|-|349,308|301,858| |||||||| |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 acco|unts (cont)|unts (cont)|unts (cont)|unts (cont)|unts (cont)| |---|---|---|---|---|---|---| |Note 6 Analysis of expenditure
Analysis
Incurred seeking donations
Incurred seeking legacies
Incurred seeking grants
Staging fundraising events
Fudraising agents
Operating charity shops
Database development costs
Other trading activities
Investment management costs:
Portfolio management costs
Cost of obtaining investment advice
Investment administration costs
Intellectual property licencing costs
Total expenditure on raising funds
Direct Expenses
Rent,rates and repairs
Tutor costs
Admin costs
Depreciation
Total
Other
Officer costs
Total other expenditure
TOTAL EXPENDITURE
Other information:
Analysis of expenditure on charitable activities
Expenditure on
raising funds:
Operating membership schemes and
social lotteries
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
Rent collection, property repairs and
maintenance charges
Expenditure on
charitable activities
Total expenditure on charitable
activities
Separate material
item of expense|Analysis of expenditure
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|3,451|-|-|3,451|6,261| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Total expenditure on charitable
activities|3,451|-|-|3,451|6,261| |||||||| ||Rent,rates and repairs|32,463|-|-|32,463|20,947| ||Tutor costs|95,969|-|-|95,969|59,255| ||Admin costs|117,233|-|-|117,233|104,813| ||Depreciation|-|-|-|-|-| ||Total|245,665|-|-|245,665|185,015| |||||||| ||Officer costs|-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Total other expenditure|-|-|-|-|-| |||||||| |||249,116|-|-|249,116|191,276| |||||||| |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._ |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._ **----- Start of picture text -----**
11.1 Staff Costs
This year Last year
£ £
Salaries and wages - -
Social security costs - -
Pension costs (defined contribution scheme) - -
Other employee benefits - -
Total staff costs - -
**----- End of picture text -----**
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|N|umber of employees|umber 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|||| ||||| ||||| ||||| |11.2 Average head count in the year
Please provide the total amount paid to key
management personnel (includes trustees
and senior management) for their services
to the charity
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)|Notes to the accounts (cont)|Notes to the accounts (cont)|Notes to the accounts (cont)|Notes to the accounts (cont)|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
14.5 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 and significant assumptions_
14.6 Other disclosures
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._
_the carrying amount that would have been_
_recognised had the assets been carried under the_
_cost model._
_(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._|Tangible fixed assets
_ote if the charity has any tangible fixed assets_
Total
£
£
£
£
£
- 23,179 - 1,256 24,435
- - - - -
- - - - -
- - - - -
- - - - -
- 23,179 - 1,256 24,435
impairments
Freehold land &
buildings
Other land &
buildings
Plant,
machinery and
motor vehicles
Fixtures, fittings
and equipment
|||||| ||£
Freehold land &
buildings|£

Other land &
buildings|£
Plant,
machinery and
motor vehicles|£
Fixtures, fittings
and equipment|Total
£
|| ||-
|23,179|-|1,256|24,435|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|23,179|-|1,256|24,435|| ||impairments|||||| ||SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |||||||| ||||- 1,256 24,435
-
-
-
-
- - -
- - -
- 1,256 24,435
- - - 0
- - - 0
_se provide:_
|||| ||-|23,179|-|1,256|24,435|| ||-|-|-||-|| ||-|-|-||-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|23,179|-|1,256|24,435|| |||||||| ||-|- 0|-|-|- 0|| ||-|- 0|-|-|- 0|| |||||||| |||||||| |||||||| - _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 n_
15.1 Cost or valuation
Additions
Disposals
Revaluations
Transfers *
At end of the year
15.2 Amortisation and
**Basis
** Rate
Disposals
Amortisation
Impairment
Transfers*
At end of year
15.3 Net book value
15.4 Accounting policy
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
_ote if the charity has any intangible assets_
Other
Total
£
£
£
£
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
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")| ||||||| ||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
||||| _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_ **----- Start of picture text -----**
|||||||| |---|---|---|---|---|---|---| |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| |Heritage asset 1|Heritage asset 2|Heritage asset 3|Heritage asset 4|Total| |£|£|£|£|£| |At beginning of the year|- - - - -| |Additions|- - - - -| |Disposals|- - - - -| |Revaluations|- - - - -| |Transfers *|- - - - -| |At end of the year|- - - - -| |16.3 Depreciation and impairments| |**Basis|Straight Line| |("SL") or| |Reducing| |** Rate|Balance|(|"|RB|"|)| |At beginning of the year|- - - - -| |Disposals|- - - - -| |Depreciation|- - - - -| |Impairment|- - - - -| |Transfers*|- - - - -| |At end of year|- - - - -| |16.4 Net book value| |Nat book value at the beginning of the|- - - - -| |year| |Net book value at the end of the year|- - - - -| |16.5 Impairment| |Please provide a description of the events and circumstances that led to| |the recognition or reversal of an impairment loss.| **----- End of picture text -----**
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_ **----- Start of picture text -----**
|||| |---|---|---| |16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation| |At valuation|At cost Group B|Total| |Group A| |£|£|£| |Carrying amount at the beginning of the|- - -| |period| |Additions|- - -| |Disposals|- - -| |Depreciation/impairment|- - -| |Revaluation|- - -| |Carrying amount at the end of period|- - -| **----- End of picture text -----**
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 **----- Start of picture text -----**
|||||| |---|---|---|---|---| |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|- - - - -| **----- End of picture text -----**
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 from
through business combinations, if any.|Cash & cash
equivalents|
Listed
investments|Investment
properties|Social
investments|Other|Total| |---|---|---|---|---|---|---| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||acquisitions|||||| |||||||| _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._ |Analysis of investments
Cash or cash equivalents
Listed investments
Investment properties
Social investments
Total
Grand total (Fair value at year end+Cost less impairm
17.3 If your charity holds investment properties, p
17.2 Please provide a breakdown of investments
row B04 differentiating between those held at fair
Other investments
(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 enhancement|ent)
lease comp
shown abo
value and t|Fair value at year end
Cost less impairment
£
£
- -
- -
- -
- -
- -
ve agreeing with the balance sheet
hose held at cost less impairment.|Fair value at year end
Cost less impairment
£
£
- -
- -
- -
- -
- -
ve agreeing with the balance sheet
hose held at cost less impairment.|Fair value at year end
Cost less impairment
£
£
- -
- -
- -
- -
- -
ve agreeing with the balance sheet
hose held at cost less impairment.| |---|---|---|---|---| |||||| |||Fair value at year end|Cost less impairment|| |||£|£|| |||-|-|| |||-|-|| |||-|-|| |||-|-|| |||-|-|| |||-|-|| |||||| |||lete the following note:||| |||||| |||||| |||||| ||
s|||| 17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet. |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
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 a
form of security, the carrying amount of the financial
asset pledged as security and the terms and
conditions relating to its pledge.||This year|Last year|Last year|Last year| |---|---|---|---|---|---| |||£|£||| |||-|-||| |||-|-||| |||-|-||| |||-|-||| |||-|-||| |||-|-||| ||||||| ||||||| ||||||| ||||||| |||_Description_||This year £|Last year £| ||||||| ||||||| ||||||| ||||||| ||_Total_||||| ||||||| |||_Description_||This year £|Last year £| ||||||| ||||||| ||||||| ||_Total_||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| 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. |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|Stock|Donated goods|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
£| ||-|-| ||19,775|11,650| ||3,680|167| ||59,700|130,505| ||83,155|142,322| _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 |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 after
more than one year|| ||This year
£|Last year
£|This year
£|Last year
£| ||-|-|-|-| ||-|-|-|-| ||1,910|902|-|-| ||-|-|-|-| ||90,917|66,040|-|-| ||-|-|-|-| ||-|-|-|| ||l92,827|66,942|-|-| ## 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 |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
£| ||-|-| ||-|-| ||239,343|54,102| ||-|-| ||239,343|54,102| 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) 04/30/2026 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) 04/30/2026 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_ |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) 04/30/2026 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_ |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) 04/30/2026 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) 04/30/2026 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) **----- Start of picture text -----**
Amounts
written off
Name of the trustee or Relationship to Description of the Amount Balance at Provision for bad debts at during
related party charity transaction(s) period end period end
reporting
period
£ £ £ £
**----- End of picture text -----**
CC17a (Excel) 04/30/2026 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) 04/30/2026 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) 04/30/2026 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 ## Monday, June 30, 2025 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-24|To|Period end date|30-Jun-25|| |||||||| |Section A Statement of financial activities||||||| |Recommended categories by activity
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
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||||| |||-|-|-|-|-| |||-|-|-|-|-| |||349,308|-|-|349,308|301,858| |||-|-||-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||349,308|-|-|349,308|301,858| |||||||| |||3,451|-|-|3,451|6,261| |||-|-|-|-|-| |||245,666|-|-|245,666|185,016| |||-|-|-|-|-| |||249,117|-|-|249,117|191,277| |||||||| |||100,191|-|-|100,191|110,581| |||-|-|-|-|-| |||100,191|-|-|100,191|110,581| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||100,191|-|-|100,191|110,581| |||||||| |||129,481|-|-|129,481|18,900| |||229,672|-|-|229,672|129,481| ## 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
83,155 -
Investments (Note 17.4)
B08
- -
Cash at bank and in hand (Note 24)
B09
239,344 -
_Total current assets_
B10
322,499 -
B11
92,827 -
_Net current assets/(liabilities)_
B12
229,672 -
_Total assets less current liabilities_
B13
229,672 -
B14
- -
Provisions for liabilities
B15
- -
_Total net assets or liabilities_
B16
229,672 -
Funds of the Charity
Endowment funds (Note 27)
B17
-
B18
-
Unrestricted funds
B19
229,672
Revaluation reserve
B20
_Total funds_
B21
229,672 -
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
83,155 -
Investments (Note 17.4)
B08
- -
Cash at bank and in hand (Note 24)
B09
239,344 -
_Total current assets_
B10
322,499 -
B11
92,827 -
_Net current assets/(liabilities)_
B12
229,672 -
_Total assets less current liabilities_
B13
229,672 -
B14
- -
Provisions for liabilities
B15
- -
_Total net assets or liabilities_
B16
229,672 -
Funds of the Charity
Endowment funds (Note 27)
B17
-
B18
-
Unrestricted funds
B19
229,672
Revaluation reserve
B20
_Total funds_
B21
229,672 -
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| |||||||| |||-|-|-|-|-| |||83,155|-|-|83,155|142,322| |||-|-|-|-|-| |||239,344|-|-|239,344|54,102| |||322,499|-|-|322,499|196,424| |||||||| |||92,827|-|-|92,827|66,943| |||||||| |||229,672|-|-|229,672|129,481| |||||||| |||229,672|-|-|229,672|129,481| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||229,672|-|-|229,672|129,481| |||||||| |||-|||-
-|-| ||||-|-||-| |||229,672|||229,672|129,481| ||||||-|| |||229,672|-|-|229,672|129,481| |||||||| |||Signature||Print|Name|Date of
approval
dd/mm/yyyy| |||_Liam Byrne_||Liam|Byrne|4/22/2026| ||**_Shirley MacDonald_**|||Shirley MacDonald||4/22/2026| 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* the Statement of Recommended Practice: Accounting and Reporting by Charities ü 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 • and with* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* * -Tick as appropriate 1.2 Going concern _If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:_ _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|* -Tick as appropriate| |---|---|---|---| ||ü||| |_Please disclose:_|||| |_(i) the nature of t_|_he change_|_in accounting policy;_|| |_(ii) the reasons w_
_provides more re_|_hy applyin_
_liable and_|_g the new accounting policy_
_more relevant information; and_|| |_(iii) the amount o_
_current period, e_
_amount of the ad_
_presented, 3.44_|_f the adjus_
_ach prior p_
_justment r_
_FRS 102 S_|_tment for each line affected in the_
_eriod presented and the aggregate_
_elating to periods before those_
_ORP._|| 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|* -Tick as appropriate| |---|---|---|---| ||ü||| |_Please disclose:_|||| |_(i) the nature of a_|_ny change_|_s;_|| |_(ii) the effect of t_
_and liabilities for_|_he change_
_the curren_|_on income and expense or assets_
_t period; and_|| |_(iii) where practic_
_future periods._|_able, the_|_effect of the change in one or more_|| ## 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).|have been identified in the reporting period (3.47 FRS 102 SORP).| |---|---|---|---| |Yes*
No*
_Please disclose:_|ü|* -Tick as appropriate|| ||ü||| ||||| |_(i) the nature of t_|_he prior pe_|_riod error;_|| |_(ii) for each prior_
_amount of the co_
_and_|_period pre_
_rrection fo_|_sented in the accounts, the_
_r each account line item affected;_|| |_(iii) the amount o_
_earliest prior peri_|_f the corre_
_od presen_|_ction at the beginning of the_
_ted in the accounts._|| ## The Trichologists Education and Hospital Trust Trustees' Annual Report for the year ended 30 June 2025 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 2025 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 100,191 Unrestricted Revenue Funds available for the general purposes of the charity 229,672 Total Funds 229,672 Financial review of the position at the reporting date, 30 June 2025. 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 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 - select suitable accounting polic Accounting Practice (United K ngdom Accounting Standards and applicable law). **i** es 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 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 Trustee Mr L Byrne 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 period End of 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| |Investment gains and losses
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
Basic financial instruments
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
Stocks and work in progress
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.
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
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 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
Analysis
Total funds
Prior year
£
£
Donations andgifts
- - - - -
Gift Aid
- - - - -
Legacies
- - - - -
- - - - -
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
Total- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
Total- - - - -
Course Fees
339,633 - - 339,633 299,443
MentorshipProgramme
8,220 - - 8,220 750
Refund of bank fees
- - - - -
Other
1,455 - - 1,455 1,665
Total349,308 - - 349,308 301,858
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
Total- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total- - - - -
Other:
Conversion of endowment funds into income
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
Total- - - - -
TOTAL INCOME
349,308 - - 349,308 301,858
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
propertyrights|Analysis of income
Analysis
Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds|Analysis of income
Analysis
Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds|Analysis of income
Analysis
Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds|Analysis of income
Analysis
Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds|Analysis of income
Analysis
Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds|Analysis of income
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|339,633|-|-|339,633|299,443| ||MentorshipProgramme|8,220|-|-|8,220|750| ||Refund of bank fees|-|-|-|-|-| ||Other|1,455|-|-|1,455|1,665| ||Total|349,308|-|-|349,308|301,858| |||||||| ||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
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||Total|-|-|-|-|-| |||||||| |||349,308|-|-|349,308|301,858| |||||||| |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 acco|unts (cont)|unts (cont)|unts (cont)|unts (cont)|unts (cont)| |---|---|---|---|---|---|---| |Note 6 Analysis of expenditure
Analysis
Incurred seeking donations
Incurred seeking legacies
Incurred seeking grants
Staging fundraising events
Fudraising agents
Operating charity shops
Database development costs
Other trading activities
Investment management costs:
Portfolio management costs
Cost of obtaining investment advice
Investment administration costs
Intellectual property licencing costs
Total expenditure on raising funds
Direct Expenses
Rent,rates and repairs
Tutor costs
Admin costs
Depreciation
Total
Other
Officer costs
Total other expenditure
TOTAL EXPENDITURE
Other information:
Analysis of expenditure on charitable activities
Expenditure on
raising funds:
Operating membership schemes and
social lotteries
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
Rent collection, property repairs and
maintenance charges
Expenditure on
charitable activities
Total expenditure on charitable
activities
Separate material
item of expense|Analysis of expenditure
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|3,451|-|-|3,451|6,261| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Total expenditure on charitable
activities|3,451|-|-|3,451|6,261| |||||||| ||Rent,rates and repairs|32,463|-|-|32,463|20,947| ||Tutor costs|95,969|-|-|95,969|59,255| ||Admin costs|117,233|-|-|117,233|104,813| ||Depreciation|-|-|-|-|-| ||Total|245,665|-|-|245,665|185,015| |||||||| ||Officer costs|-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Total other expenditure|-|-|-|-|-| |||||||| |||249,116|-|-|249,116|191,276| |||||||| |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._ |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._ **----- Start of picture text -----**
11.1 Staff Costs
This year Last year
£ £
Salaries and wages - -
Social security costs - -
Pension costs (defined contribution scheme) - -
Other employee benefits - -
Total staff costs - -
**----- End of picture text -----**
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|N|umber of employees|umber 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|||| ||||| ||||| ||||| |11.2 Average head count in the year
Please provide the total amount paid to key
management personnel (includes trustees
and senior management) for their services
to the charity
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)|Notes to the accounts (cont)|Notes to the accounts (cont)|Notes to the accounts (cont)|Notes to the accounts (cont)|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
14.5 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 and significant assumptions_
14.6 Other disclosures
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._
_the carrying amount that would have been_
_recognised had the assets been carried under the_
_cost model._
_(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._|Tangible fixed assets
_ote if the charity has any tangible fixed assets_
Total
£
£
£
£
£
- 23,179 - 1,256 24,435
- - - - -
- - - - -
- - - - -
- - - - -
- 23,179 - 1,256 24,435
impairments
Freehold land &
buildings
Other land &
buildings
Plant,
machinery and
motor vehicles
Fixtures, fittings
and equipment
|||||| ||£
Freehold land &
buildings|£

Other land &
buildings|£
Plant,
machinery and
motor vehicles|£
Fixtures, fittings
and equipment|Total
£
|| ||-
|23,179|-|1,256|24,435|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|23,179|-|1,256|24,435|| ||impairments|||||| ||SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |||||||| ||||- 1,256 24,435
-
-
-
-
- - -
- - -
- 1,256 24,435
- - - 0
- - - 0
_se provide:_
|||| ||-|23,179|-|1,256|24,435|| ||-|-|-||-|| ||-|-|-||-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|23,179|-|1,256|24,435|| |||||||| ||-|- 0|-|-|- 0|| ||-|- 0|-|-|- 0|| |||||||| |||||||| |||||||| - _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 n_
15.1 Cost or valuation
Additions
Disposals
Revaluations
Transfers *
At end of the year
15.2 Amortisation and
**Basis
** Rate
Disposals
Amortisation
Impairment
Transfers*
At end of year
15.3 Net book value
15.4 Accounting policy
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
_ote if the charity has any intangible assets_
Other
Total
£
£
£
£
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
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")| ||||||| ||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
||||| _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_ **----- Start of picture text -----**
|||||||| |---|---|---|---|---|---|---| |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| |Heritage asset 1|Heritage asset 2|Heritage asset 3|Heritage asset 4|Total| |£|£|£|£|£| |At beginning of the year|- - - - -| |Additions|- - - - -| |Disposals|- - - - -| |Revaluations|- - - - -| |Transfers *|- - - - -| |At end of the year|- - - - -| |16.3 Depreciation and impairments| |**Basis|Straight Line| |("SL") or| |Reducing| |** Rate|Balance|(|"|RB|"|)| |At beginning of the year|- - - - -| |Disposals|- - - - -| |Depreciation|- - - - -| |Impairment|- - - - -| |Transfers*|- - - - -| |At end of year|- - - - -| |16.4 Net book value| |Nat book value at the beginning of the|- - - - -| |year| |Net book value at the end of the year|- - - - -| |16.5 Impairment| |Please provide a description of the events and circumstances that led to| |the recognition or reversal of an impairment loss.| **----- End of picture text -----**
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_ **----- Start of picture text -----**
|||| |---|---|---| |16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation| |At valuation|At cost Group B|Total| |Group A| |£|£|£| |Carrying amount at the beginning of the|- - -| |period| |Additions|- - -| |Disposals|- - -| |Depreciation/impairment|- - -| |Revaluation|- - -| |Carrying amount at the end of period|- - -| **----- End of picture text -----**
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 **----- Start of picture text -----**
|||||| |---|---|---|---|---| |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|- - - - -| **----- End of picture text -----**
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 from
through business combinations, if any.|Cash & cash
equivalents|
Listed
investments|Investment
properties|Social
investments|Other|Total| |---|---|---|---|---|---|---| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||acquisitions|||||| |||||||| _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._ |Analysis of investments
Cash or cash equivalents
Listed investments
Investment properties
Social investments
Total
Grand total (Fair value at year end+Cost less impairm
17.3 If your charity holds investment properties, p
17.2 Please provide a breakdown of investments
row B04 differentiating between those held at fair
Other investments
(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 enhancement|ent)
lease comp
shown abo
value and t|Fair value at year end
Cost less impairment
£
£
- -
- -
- -
- -
- -
ve agreeing with the balance sheet
hose held at cost less impairment.|Fair value at year end
Cost less impairment
£
£
- -
- -
- -
- -
- -
ve agreeing with the balance sheet
hose held at cost less impairment.|Fair value at year end
Cost less impairment
£
£
- -
- -
- -
- -
- -
ve agreeing with the balance sheet
hose held at cost less impairment.| |---|---|---|---|---| |||||| |||Fair value at year end|Cost less impairment|| |||£|£|| |||-|-|| |||-|-|| |||-|-|| |||-|-|| |||-|-|| |||-|-|| |||||| |||lete the following note:||| |||||| |||||| |||||| ||
s|||| 17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet. |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
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 a
form of security, the carrying amount of the financial
asset pledged as security and the terms and
conditions relating to its pledge.||This year|Last year|Last year|Last year| |---|---|---|---|---|---| |||£|£||| |||-|-||| |||-|-||| |||-|-||| |||-|-||| |||-|-||| |||-|-||| ||||||| ||||||| ||||||| ||||||| |||_Description_||This year £|Last year £| ||||||| ||||||| ||||||| ||||||| ||_Total_||||| ||||||| |||_Description_||This year £|Last year £| ||||||| ||||||| ||||||| ||_Total_||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| 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. |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|Stock|Donated goods|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
£| ||-|-| ||19,775|11,650| ||3,680|167| ||59,700|130,505| ||83,155|142,322| _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 |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 after
more than one year|| ||This year
£|Last year
£|This year
£|Last year
£| ||-|-|-|-| ||-|-|-|-| ||1,910|902|-|-| ||-|-|-|-| ||90,917|66,040|-|-| ||-|-|-|-| ||-|-|-|| ||l92,827|66,942|-|-| ## 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 |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
£| ||-|-| ||-|-| ||239,343|54,102| ||-|-| ||239,343|54,102| 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) 04/30/2026 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) 04/30/2026 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_ |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) 04/30/2026 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_ |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) 04/30/2026 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) 04/30/2026 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) **----- Start of picture text -----**
Amounts
written off
Name of the trustee or Relationship to Description of the Amount Balance at Provision for bad debts at during
related party charity transaction(s) period end period end
reporting
period
£ £ £ £
**----- End of picture text -----**
CC17a (Excel) 04/30/2026 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) 04/30/2026 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) 04/30/2026 42 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusleesl members of The Trichologists Education and Hospital Trust On accounts for the year ended 30 June 2025 Charity no (if any) 285477 Set oul on pages 1-36 Iremember lo includo Ihe page nuinbers of addilional shee151 I report to the trustees on my examination of the accounts of the above charity (°the Trust.) for the year ended 106120. Responsibilties and basls of report As the charity's twslees, you are responsible for the preparation of the accounts in accordance with the requirements oflhe Charilies Act 2011 {"Ihe Act.). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5){b) of the Act. Independent tThe charity's gross income exceeded £250,000 and l am qualified lo examinerfs statement undertake the examination by being a qualified member of linsert name of applicable listed bodyl]. Delete I l if not applicable. I have completed my examination. I confimi that no material matters have come lo my attention in connection with the examination lou38￿￿t ') which gives me cause lo believe that in, any material respect.. the accounting records were nol kept in accordance with section 130 of the Charities Act., or the accounts did not accord with the accounting records-, or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concems 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 ofthe accounts to b8 reached. Please delete the words in the brackets if they do nol apply. Signed: Dale: 2210412026 Name: Christopher John Bush Relevant professional qualificationlsl or body ICAEW IER Oct 2018 (if any): Address: 24-25 Barnack Business Centre Blakey Road Salisbury SP12LP Section B Disclosure Only complete il the examiner needs lo highlight material matters of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Glve here brief details of any items that the examiner wishes to disclose. None IER Oct 2018