Scouts Warwickshire Warwickshire Scout Council Trustees Re ort for the ear ended 31st March 2024 ectives an Activi Scouts exists to actively engage and support young peopLe in their personaL development. empowering them to make a positive contribution to society. Warwickshire Scout CounciL carries out this purpose across Warwickshire via 8 Districts and their Local groups. Our major activities for young peopLe this year included the WorLd Scout Jamboree, Warwickshire Gang Show, DofE events, preparation for a trip to BeLize and the operation of our Activity Centre. In addition, we continued to provide training and deveLopment to voLunteer leaders throughout the County. This enabled the opening of new sections. particuLarLy for the new squirreLs age group. The annuaL census on 31" January showed youth membership had grown by 3.9% to 5622 and adult volunteer membership of 17211 The growth in volunteer Leaders is encouraging as it enables new sections to develop and provide places to young people that may be on a waiting List. Core Strat Warwickshire Scout CounciL supports the overaLI strategy of The Scout Association known as SkiLts for Life. Our vision for 2025: By 2025 we'LL have prepared more young people with skills for Life, supported by amazing volunteers that deliver an inspiring programme. We'LI be growing, more incLusive, shaped by young people and making a bigger impact in our communities. In 2023124 we closed the "Gang Show 90" Active Support Unit, which had 43 adults generally from outside Warwickshire for the sole purpose of running the National Event Gang Show 90. Adjusting the figures to account for this. mearit Adultvolunteers grew by 42 or 2.5% Our mission: Scouts actively engages and supports young peopLe in their personal deveLopment, empowering them to make a positive contribution to society. Our values: We act with care. respect, integrity, cooperation, exploring our own and others, beliefs. Our goals. Our four goaLs are.. Growth - Scouting succeeds when we offer opportunities to as many young people as possible. Inclusivity - Scouting continues to become more reflective of the diversity of UK society. Youth Shaped - Scouting works better when young peopLe shape their experiences. Community Impact- Scouting is an active part of the community and works with the community. To support the achievement of these Goals, Warwickshire Scouts is organising our activities are five operational pilLars.' Safer Scouting Delivering a QuaLity Programme Developing and Recognising our Volunteers Transformation Future Fit Warwickshire nt nd Performan The delivery of a broad and interesting programme of activities has attracted new members and provided aLL members with personaL development opportunities to grow their SkiLLs for Life. Fut re Plans In conjunction with The Scout Association, we have embarked on a transformation programme. We want to make voLunteering with Scouts more fun, so that we can attract more volunteers and our current voLunteers WILL want stay. We have been Listening to our voLunteers, young people and we've identified three key areas for change: Providing a warmer welcome for everyone Delivering a more engaging Learning experience Simplifying how we volunteer together All of which will be supported by easy-to-use digital tools. The new County Structure is team based: Bowd L•ad Volunt•or evelopm•n Team INarwick8hlr• County Dlstrl¢ts Progfammg T•am Support TMM Tr•MFomi•lon L••d During 2023124, the County Leadership Team has moved to this new structure. We are supporting Groups and Districts to do the same, with their fulL transformation to the new ways of working expected in Autumn / Winter 2024. Financial Review Activity continued to return to normal LeveLs as we recovered from the after effects of the pandemic. Income for the year was £553K. This was slightLy Lower than Last year but there were major activity differences. Alongside our usual County activities, Warwickshire Gang Show (WAGS) and ALfrey Activity Centre Last year included the quadrenniaL Get In County camp and the Gang Show 90th anniversary event, whereas this year was the quadrenniaL WorLd Scout Jamboree. Expenditure was £540K resulting in net income of £13K. Gross Income 2023124 Total £553 OOO'S £46 £62 Membership £214 ll County WSJ WAGS Alfrey £222 £9 Net Income 2023124 Total £13 OOO'S £5£4 Membership £29 ll County WSJ WAGS Alfrey Our reserves policy is to hoLd sufficient resources to continue the charitable activities of the County should income or fund-raising activities faLI short of expectations and to enable the County to underwrite its planned programme of activities, incLuding Large scale events. The Trustee Board has reviewed the impact of recent ecorlomic. sociaL, and financiaL pressures on its capabiLity to deliver education and development opportunities to young people and has maintained the LeveL of Designated Reserves. The County hoLds the following Designated Reserves.. 9 months Running Costs for events and reguLar activities PotentiaL uninsured Loss on Large events County Camp Site 50% of annual Operating Revenues County Camp Site Restoration Reserve for end of Lease Warwickshire Gang Show 50% of annual Operating Revenues 27,000 22,000 25,000 25,000 24.000 Total 123,000 The County currentLy hoLds totaL reserves more than this LeveL and continues to seek to deveLop camp and activity centre opportunities to use the excess reserves. However, the Trustee Board considers it should aLso plan an annual operational deficit in its operating budget to manage the excess amount. The Trustee Board have deveLoped budgets and strategic pLans to reduce the LeveL of excess reserves over the medium term. These plans are closely aLigned to supporting the outcomes set out within the County's overall Strategic Plan. None of the funds managed are in deficit and no assets are heLd by the Charity in the capacity of custodian trustee. The County held totaL funds of some £589,000 at year end and has adopted a low-risk investment strategy. AIL funds are held in CLJrrent accounts and Low risk interest bearing accounts, using only FSCS protected accounts. With the County Treasurer, the Trustees reguLarLy monitor levels of bank baLances and interest rates to ensure the County is receiving best value and income from its banking arrangements. The risks that would significantLy impact the finances of the County are primariLy a reduction in the membership numbers and the poor management of large events. Management and decision making processes are in place to minimise these risks and have been operating effectively for many years. Structure Governan an ement The Warwickshire Scout CounciL is a trust estabLished under the ruLes which are common to aLI County Scout Councils as prescribed within the PoLicy, Organisation and RuLes IPORI of the Scout Association, Trustees are recruited and appointed in accordance with the relevant sections of the POR. Warwickshire Scout Council is registered with the Charities Commission, number 506367. The Trustees have in place systems and internal controls that are designed to provide reasonable reassurance against material mismanagement or loss. These include two signatories/authorisers for aLL payments, comprehensive insurance policies to ensure that insurable risks are covered and regular reports and risk assessments by those seeking to lor running events or activities on behalf of the Scout County. The Trustees have had due regard to the guidance pubEished by the Charity Commission on public benefit and are of the opinion that the Charity meets the Charity Commission public benefit criteria under both the advancement of education and the advancement of citizenship/community deveLopment. The Charity has no principaL off ice. The public address for correspondence is The Oaklands, WainfieLd Lane, Gwehelog, Usk. Monmouthshire NP15 IRT. The day-to-day operations of the charity are organised and deLivered by the County Commissioner lin future to be known as the County Lead VoLunteerl and a smalL team of County Team VoLunteers. Strategic and governance matters are agreed with the Trustee Board. Andy Walker Nigel HaiLey PauL WakeLey Philip ReviLL Michelle BrierLev Dawn Grice Andy Slater Brian Friar David ColLege Dean Lobo Drew Sangster Katrina Collie Kevin Haynes Mark Earles Chair County Commissioner- Resigned 17 ApriL 2023 Became County Commissioner, 17 ApriL 2023, Treasurer Secretary - resigned as Secretary September 2023, Appointed Secretary September 2023 Appointed September 2023 Resigned September 2023 Appointed February 2024 Appointed February 2024 Resigned September 2023 Appointed ApriL 2023 - Resigned September 2023 Matt Friar Michael Dean Paul Blackmore PauL Skipper PhiL CrackneLL Ruth SLaney Sam Marshall Resigned September 2023 Appointed September 2023 - Resigned January 2024 Resigned September 2023 Appointed September 2023 Resigned September 2023 Steven Wright Tony Guy ALL trustees served for the fuLI year unless stated otherwise above. Prior to becoming Cotjnty Lead Volunteer and an ex-officio Trustee, Paul was previously a nominated Trustee. Michelle continued as a nominated Trustee once she had resigned as Secretary. Reference and Administrative Banking services are provided by:_ CAF Bank, Kings HILL, West MaLLing BarcLays Bank, Tamworth. Staffordshire Shawbrook Bank, Queens Court, Manchester LLoyds Bank. Leamington Spa, Warwickshire Virgin Money, BothweLI Street. Glasgow ExternaL examiners are MichaeL Harwood & Co Chartered Accountants, GreviLLe House, 10 Jury Street. Warwick. Declarations The trustees decLare that they have approved the trustee's report above. Signed on behaLf of the trustees. Signature FULL Name Position rR645 Date Independent Examiner's Report to the Trustees of Warwickshire Scout Council I report to the charrty trustees on my examination of the accounts of the charity for the year ended 31$1 March 2024. Responsibilities and basis of report As the charity's trustees you are responsible for the Pfeparation ofthe accounts in accordance with the requirements of the Charities Act 2011 {'the Act,). I report in respect of my examination of the chanty's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5}Ib) of the Act. Independent examiner's statement Since the charity's gross income exceeded £250.000 your examiner must be a member of a body listed in section 145 of the Act. l Confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accounts in England and Wales. which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept In respect of the charity as required by section 130 of the Act. or the accounts do not accord with those records. or the accounts do 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 concerns and have come across no other matters in connection with the examination lo which attention should be drawn in this report In order to enable a proper understanding of the accounts to be reached. Mark Ha￿00d FCA 8FP FMAAT Michael Harwood & Co Chartered Accountants Greville House 10 Jury Street Warwick CV34 4EW Date. 2rt4 IOL |Charity No
(if any)
Period start date
01/04/2023
**To**
Period end
date
Warwickshire Scout Council
Annualaccountsforthe period
—~~_—~~
FOR ENGLAND AND WALES|Charity No
(if any)
Period start date
01/04/2023
**To**
Period end
date
Warwickshire Scout Council
Annualaccountsforthe period
—~~_—~~
FOR ENGLAND AND WALES|Charity No
(if any)
Period start date
01/04/2023
**To**
Period end
date
Warwickshire Scout Council
Annualaccountsforthe period
—~~_—~~
FOR ENGLAND AND WALES|Charity No
(if any)
Period start date
01/04/2023
**To**
Period end
date
Warwickshire Scout Council
Annualaccountsforthe period
—~~_—~~
FOR ENGLAND AND WALES|Charity No
(if any)
Period start date
01/04/2023
**To**
Period end
date
Warwickshire Scout Council
Annualaccountsforthe period
—~~_—~~
FOR ENGLAND AND WALES|Charity No
(if any)
Period start date
01/04/2023
**To**
Period end
date
Warwickshire Scout Council
Annualaccountsforthe period
—~~_—~~
FOR ENGLAND AND WALES|506367
(England)
31/03/2024|| |---|---|---|---|---|---|---|---| |**Section A Statement of financial activities**|**Section A Statement of financial activities**||||||| |**Recommended categories by**
**activity**||Guidance Notes|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**|**Prior year**
**funds**| ||||**£**|**£**|**£**|**£**|**£**| |**Incoming resources (Note 3)**|||F01|F02|F03|F04|F05| |**Income and endowments from:**|||||||| |Donations and legacies||S01|9,111|-|-|9,111|14,988| |Charitable activities||S02|541,404|-|-|541,404|545,438| |Other trading activities||S03|-|-|-|-|-| |Investments||S04|2,559|-||2,559|867| |Separate material item of income||S05|-|-|-|-|-| |Other||S06|-|-|-|-|-| |**_Total_**||S07|553,074|-|-|553,074|561,294| |**Resources expended (Note 6)**|||||||| |**Expenditure on:**|||||||| |Raising funds||S08|-|-|-|-|-| |Charitable activities||S09|539,787|-|-|539,787|554,019| |Separate material item of expense||S10|-|-|-|-|-| |Other||S11|-|-|-|-|-| |**_Total_**||S12|539,787|-|-|539,787|554,019| ||||||||| |**Net income/(expenditure) before investment**|||||||| |**gains/(losses)**||S13|13,287|-|-|13,287|7,275| |Net gains/(losses) on investments||S14|-|-|-|-|-| |**Net income/(expenditure)**||S15|13,287|-|-|13,287|7,275| |**Extraordinary items**||S16|-|-|-|-|-| |**Transfers between funds**||S17|-|-|-|-|-| |**Other recognised** **gains/(losses):**|||||||| |Gains and losses on revaluation of fixed assets for the charity’s own use|Gains and losses on revaluation of fixed assets for the charity’s own use|S18|-|-|-|-|-| |Other gains/(losses)||S19|-|-|-|-|-| |**_Net movement in funds_**||S20|13,287|-|-|13,287|7,275| |**_Reconciliation of funds:_**|||||||| |Total funds brought forward||S21|310,970|-|-|310,970|303,695| |**_Total funds carried forward_**||S22|324,256|-|-|324,256|310,970| Section B Balance sheet Restricted Unrestricted Income funds funds Endowment Total this funds year Total last year Fixed assets Intangible assets Tangible assets Heritage assets Investments F01 F02 F03 F04 F05 (Note 15) (Nota 14) (Note 16) (Note 17) Total fixed assets B01 B02 6,276 6,276 9,255 B03 B04 B05 Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) Total current assets B06 1,245 149,869 1,245 149,869 2,351 192,201 B07 B08 809 589,588 74 463,466 658,0 810 74 Creditors: amounts falling due wlthin one year (Note 20) B11 422,722 422,722 356,303 Net current assets/(liabilltles) B12 Total assets 1855 current Ilabllltl8S 813 Creditors: amounts falllng due after one year (Note 20) Provlslons for Ilabllltles 814 B15 Total net assets or liabllltles Funds of the Charity 816 324,256 324,256 310,970 Endowment funds (Note 27) Restricted income funds (Note 27) Unrestricted funds Revaluation reserve 817 B18 B19 324,256 324,256 310,970 B20 Total funds 621 32 Signed by one or two trustees on behalf of all th8 trustees Date of approval ddlmml Signa ure Print Name CC17a (Excel) 2410912024 ## **Section C Cash Flow Statement** |Year to
**Cash Flow from Operating Activities**
Net Cash from Operating Activities
**Cash Flow from Investing Activities**
Purchase of Fixed Assets
Interest Received
Net Cash from Investing Activities
**Net Increase/(Decrease) in cash and cash equivalents**
**Cash and Cash Equivalents at start of year**
**Cash and Cash Equivalents at end of year**|31/03/2024
£
£
124,089
-525
2,559
2,034
126,123
463,466
589,588|31/03/2024
£
£
124,089
-525
2,559
2,034
126,123
463,466
589,588|31/03/2023
£
£|31/03/2023
£
£| |---|---|---|---|---| |||124,089||-22,848| |||||| |||||| |||||| ||-525||0|| ||2,559||867|| |||||| |||2,034||867| |||||| |||||| |||126,123||-21,981| |||||| |||463,466||485,446| |||||| |||589,588||463,466| ## **Reconciliation of Net Income/(Expenditure) to Net Cash from Operating Activities** |Net Income/(Expenditure) for the Year
Interest Received
Depreciation
Decrease/(Increase) in Debtors
Decrease/(Increase) in Stock
(Decrease)/Increase in Creditors
**Net Cash from Operating Activities**||13,287|||7,275| |---|---|---|---|---|---| ||||||| ||-2,559|||-867|| ||3,504|||8,369|| ||42,332|||-111,841|| ||1,106|||1,411|| ||66,418|||72,805|| ||||||| |||110,802|||-30,123| ||||||| |||124,089|||-22,848| **Section C Notes to the accounts** ## Note 1 **Basis of preparation** ## _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: - the Statement of Recommended Practice: Accounting and Reporting by Charities - • and with* ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019. - the Financial Reporting Standard applicable in the United Kingdom and Republic of - • and with* ✓ Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* ## ✓ * -Tick as appropriate The accounts do include a cash flow statement on the grounds that it is applying FRS102 as income has exceeded £ The financial statements are presented in sterling which is the financial currency of the charity and rounded to the nearest £1. ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; _**Large assets and reserves enough to cover future expenditure**_ _**n/a**_ Where accounts are not prepared on a going 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. _**n/a**_ CC17a (Excel) 24/09/2024 4 **Section C Notes to the accounts** ## **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*|✓|* -Tick as appropriate| |---|---|---| ||✓|| ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of the change in accounting policy;_**|**_n/a_**| |**_(ii) the reasons why applying the new accounting_**
**_policy provides more reliable and more relevant_**
**_information; and_**|**_n/a_**| |**_(iii) the amount of the adjustment for each line affected_**
**_in the current period, each prior period presented and_**
**_the aggregate amount of the adjustment relating to_**
**_periods before those presented, 3.44 FRS 102 SORP._**|**_n/a_**| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). > Yes* ✓ * -Tick as appropriate No* ✓ ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of any changes;_**|**_n/a_**| |**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|**_n/a_**| |**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|**_n/a_**| CC17a (Excel) 24/09/2024 5 **Section C Notes to the accounts** ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). |Yes*
✓
No*
✓
**_Please disclose:_**|✓|* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||✓||| ||||| |**_(i) the nature of the prior_**||**_period error;_**|**_n/a_**| |**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|||**_n/a_**| |**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|||**_n/a_**| CC17a (Excel) 24/09/2024 6 ## **Section C Notes to the accounts** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change in accounting policy** _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ ## **Fund balance as restated** _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** CC17a (Excel) 24/09/2024 7 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME** _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**
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 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 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.
**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.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
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**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
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.
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**
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.
**Government grants**
The charity has received government grants in the reporting period
**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.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
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.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**| |---|---|---|---|---| |**Note 2 Accounting policies**
**2.4 ASSETS**
✓
**Intangible fixed assets**
**Heritage assets**
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**||||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| ||||✓|| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| ||✓|||| |||✓||| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||||✓| ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** |**Note 2 Accounting policies**|||| |---|---|---|---| |**Current asset investments**
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**
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.|Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** ## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**| |---|---|---|---|---|---|---| |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
8,358- -8,358 10,774
GiftAid
753- -753 4,214
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - - -
**Total** 9,111 - - 9,111 14,988
County Gang Show
54,231- -54,231 54,042
Gang Show - 90th Anniversary
- - - -81,013
World Scout Jamboree
221,496- -221,496
County Activity Centre
45,228- -45,228 41,133
GetInQuadrennialCamp
- - - -163,934
Other Scouting
220,450- -220,450 205,316
541,404 - -541,404545,438
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interestincome
2,559- -2,559 867
Dividendincome
- - - - -
Rentalandleasingincome
- - - - -
Other
- - - - -
**Total** 2,559 - -2,559867
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
heldforcharity's ownuse
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total**
- - - - -
553,074 - -553,074561,294
**Other information:**
**TOTAL INCOME**
**Other:**
**Other**
**trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|||||| ||Donations and gifts|8,358|-|-|8,358|10,774| ||GiftAid|753|-|-|753|4,214| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|-| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|9,111|-|-|9,111|14,988| |||||||| ||County Gang Show|54,231|-|-|54,231|54,042| ||Gang Show - 90th Anniversary|-|-|-|-|81,013| ||World Scout Jamboree|221,496|-|-|221,496|| ||County Activity Centre|45,228|-|-|45,228|41,133| ||GetInQuadrennialCamp|-|-|-|-|163,934| ||Other Scouting|220,450|-|-|220,450|205,316| |||541,404|-|-|541,404|545,438| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interestincome|2,559|-|-|2,559|867| ||Dividendincome|-|-|-|-|-| ||Rentalandleasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|2,559|-|-|2,559|867| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset
heldforcharity's ownuse|-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||553,074|-|-|553,074|561,294| |||||||| |**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)**||||||| CC17a (Excel) 24/09/2024 11 **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**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| ||||| ||||| ||||| CC17a (Excel) 24/09/2024 12 **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**Use of property**
**Other**
**Seconded staff**||**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.**|||| ||||| ||||| ||||| CC17a (Excel) 24/09/2024 13 **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |Fudraising agents
Operating charity shops
County Gang Show
Gang Show - 90th Anniversary
World Scout Jamboree
County Activity Centre
Get In Quadrennial Camp
Other Scouting
**TOTAL EXPENDITURE**
**Total other expenditure**
Incurred seeking grants
Investment management costs:
Incurred seeking donations
**Expenditure on**
**charitable**
**activities**
Operating a trading company
undertaking non-charitable trading
activity
Investment administration costs
**Total expenditure on charitable**
**activities**
**Other**
**Total expenditure on raising funds**
**Total**
**Separate**
**material item of**
**expense**
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating
new source of future income
Rent collection, property repairs and
maintenance charges
Operating membership schemes and
social lotteries
Staging fundraising events
Database development costs
Other trading activities
**Analysis**
Portfolio management costs
Intellectual property licencing costs
Cost of obtaining investment advice
**Expenditure on**
**raising funds:**
Incurred seeking legacies|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---|---|---|---| ||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**|-|-|-|-|-| |||||||| ||County Gang Show|56,048|-|-|56,048|51,687| ||Gang Show - 90th Anniversary|-|-|-|-|90,227| ||World Scout Jamboree|227,746|-|-|227,746|| ||County Activity Centre|42,015|-|-|42,015|29,144| ||Get In Quadrennial Camp|-|-|-|-|169,968| ||Other Scouting|213,978|-|-|213,978|212,992| ||**Total expenditure on charitable**
**activities**|539,787|-|-|539,787|554,019| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total other expenditure**|-|-|-|-|-| |||||||| |||539,787|-|-|539,787|554,019| CC17a (Excel) 24/09/2024 14 **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** ## **Other information:** ## **Analysis of expenditure on charitable activities** |**Activity or**
**programme**|**Activities undertaken directly**|**Activities undertaken 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)**||||||| CC17a (Excel) 24/09/2024 15 **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**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| ||||| |||-|-| |||-|-| |||-|-| ||||| |||-|-| |||-|-| CC17a (Excel) 24/09/2024 16 **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**| |||**£**|**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |**Total**||-|-|-|-|-|-| ## _**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**|-|-| CC17a (Excel) 24/09/2024 17 **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.**_ CC17a (Excel) 24/09/2024 18 **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)._**||| |---|---|---| |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**

**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| ||1,770|1,620| |||| |||| |||| CC17a (Excel) 24/09/2024 19 **Section C Notes to the accounts (cont)** ## **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_ ## **11.1 Staff Costs** |**11.1 Staff Costs**||| |---|---|---| |**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| |||| ||-|-| ||-|-| **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** |**Band**|**Number of employees**| |---|---| |**£60,000 to £69,999**|| |**£70,000 to £79,999**|| |**£80,000 to £89,999**|| |**£90,000 to £99,999**|| |**£100,000 to £109,999**|| ||| ||| ||| **Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity** ## **11.2 Average head count in the year** **The parts of the charity in which the employees work** ||**This year**
**Number**|**Last year**
**Number**| |---|---|---| |**Fundraising**|-|-| |**Charitable Activities**|-|-| |**Governance**|-|-| |**Other**|-|-| |**Total**|-|-| CC17a (Excel) 24/09/2024 20 **Section C Notes to the accounts (cont)** ## **Note 11 Paid employees** **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** CC17a (Excel) 24/09/2024 21 **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 multiemployer plan** CC17a (Excel) 24/09/2024 22 ## **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**
**grantspaid £**| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|||**-**| ||||-| ||||-| CC17a (Excel) 24/09/2024 23 ## **Section C Notes to the accounts (cont)** **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ ## **14.1 Cost or valuation** |**14.1 Cost or valuation**|**n**|||||||| |---|---|---|---|---|---|---|---|---| |**Freehold land**
**& buildings**
**Other land &**
**buildings**
**£**
**£**
At the beginning of
the year
- -
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
- -
****Basis**
SL or RB
SL or RB
**** Rate**
At beginning of the
year
- -
Disposals
- -
Depreciation
- -
Impairment
- -
Transfers*
- -
At end of the year
- -
Net book value at the
beginning of the year
- -
Net book value at the
end of the year
- -
**14.4 Impairment**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or_**
**_reversal of an impairment loss._**
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**Alfrey/WSC**
**£**|**Fixtures,**
**fittings and**
**equipment**
**Alfrey/WSC**
**£**|**Fixtures,**
**fittings and**
**equipment**
**WAGS**|**Fixtures,**
**fittings and**
**equipment**
**WAGS**|**Total**
**£**|| ||-|-|21,726|7,058|6,912|25,714|61,410|| ||-|-|-|525|||525|| ||-|-|-|-|||-|| ||-|-|-|-|||-|| ||-|-|-|-|||-|| ||-|-|21,726|7,583|6,912|25,714|61,935|| ||**d impairments**|||||||| ||SL or RB|SL or RB|SL|SL|RB|RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| ||||Monthly
based on
Assessed
Asset Life|Monthly
based on
Assessed
Asset Life|20%|20%||| ||||16,316 3,213 6,912 25,714 52,155
- - - - -
2,799 706 - - 3,504
- - - - -
- - - - -
19,114 3,919 6,912 25,714 55,660
5,410 3,845 - - 9,255
2,611 3,664 - - 6,276|||||| ||-|-|16,316|3,213|6,912|25,714|52,155|| ||-|-|-|-|-|-|-|| ||-|-|2,799|706|-|-|3,504|| ||-|-|-|-|-|-|-|| ||-|-|-|-|-|-|-|| ||-|-|19,114|3,919|6,912|25,714|55,660|| |||||||||| ||-|-|5,410|3,845|-|-|9,255|| ||-|-|2,611|3,664|-|-|6,276|| |||||||||| **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 the carrying amount that would have been recognised had the assets been carried under the cost model.**_ **14.6 Other disclosures** _**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_ - _The "transfers" row is for movements between fixed asset categories._ - _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance)._ CC17a (Excel) 24/09/2024 24 **Section C Notes to the accounts** ## **Note 15 Intangible assets** ## _**Please complete this note if the charity has any intangible assets**_ ## **15.1 Cost or valuation** |At beginning of the
year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**| |---|---|---|---|---| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ## **15.2 Amortisation and impairments** |****Basis**
**** Rate**
At beginning of the
year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Nat book value at the
beginning of the year
Net book value at the
end of the year
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |---|---|---|---|---|---| ||||||| ||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -||||| ||-|-|-|-|| ||-|-|-|-|| CC17a (Excel) 24/09/2024 25 **Section C Notes to the accounts** ## **Note 15 Intangible assets** ## **15.4 Accounting policy** _**Please disclose the accounting policy for intangible fixed assets including:**_ _**Reasons for choosing amortisation rates Policies for the recognition of any capital development**_ ## **15.5 Impairment** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **15.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation**_ _**the name of independent valuer, if applicable**_ _**the methods applied**_ _**the carrying amount that would have been recognised had the assets been carried under the cost model.**_ CC17a (Excel) 24/09/2024 26 **Section C Notes to the accounts** ## **Note 15 Intangible assets** ## **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_ CC17a (Excel) 24/09/2024 27 **Section C Notes to the accounts (cont)** **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_ ## **16.1 General disclosures for all charities holding heritage assets** - **(i) Explain the nature and scale of heritage assets held.** **(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.** ## **16.2 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Nat book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage**
**asset 1**
**£**|**Heritage**
**asset 2**
**£**|**Heritage**
**asset 3**
**£**|**Heritage**
**asset 4**
**£**|**Total**
**£**|**Total**
**£**| |---|---|---|---|---|---|---| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||Straight
Line ("SL")
or
Reducing| |||||||| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| ## **16.5 Impairment** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **16.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation**_ _**the name of independent valuer, if applicable**_ _**qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_ CC17a (Excel) 24/09/2024 28 **Section C Notes to the accounts (cont)** ## **Note 16 Heritage assets** ## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation** |Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**| |---|---|---|---| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)** **(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.** ## **16.9 Five year summary of heritage assets transactions** ||**2015**|**2014**|**2013**|**2012**|**2011**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-||||| ||-||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| CC17a (Excel) 24/09/2024 29 **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)** |Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash &**
**cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ***Please specify additions resulting from acquisitions through business combinations, if any.** _**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_ ## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.** |**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Total**|||| |---|---|---|---| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||||| CC17a (Excel) 24/09/2024 30 **Section C Notes to the accounts (cont)** ## **Note 17 Investment assets** ## **17.3 If your charity holds investment properties, please complete the following note:** **(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity** **(ii) Name or independent valuer, if applicable, and relevant qualifications** **(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds** **(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements** ## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.** |**Analysis of current asset**
**investments**
**Cash or cash equivalents**
**Investment properties**
**Social investments**
**Listed investments**
**Other investments**
**Total**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |||| ## **17.5 Guarantees** **Please provide details and amount of any guarantee made to or on behalf of a third party** **Name of the entity or entities benefitting from those guarantees** **Please explain how the guarantee furthers the charity's aims** CC17a (Excel) 24/09/2024 31 **Section C Notes to the accounts (cont)** |**Note 17 Investment assets**
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple_**
**_loans made 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**
**Amounts payable within 1 year**
**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure significant information)._**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**17.7 Additional information**
**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.**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**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.**|||| |---|---|---|---| ||**_Description_**|**This year £**|**Last year £**| ||||| ||||| ||||| ||||| ||**_Total_**||| ||||| ||**_Description_**|**This year £**|**Last year £**| ||||| ||||| ||||| ||**_Total_**||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| CC17a (Excel) 24/09/2024 32 **Section C Notes to the accounts (cont)** ## **Note 18 Stocks** ## _**Please complete this note if the charity holds any stock items**_ ## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.** |**activities.**|||||| |---|---|---|---|---|---| |**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**Stock**||**Donated goods**||**Work in**
**progress**| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-|2,351|-|-|-| ||-|1,855|-|-|-| ||-|- 2,961|-|-|-| ||-|-|-|-|-| ||**-**|**1,245**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||-|-|-|-|-| ||-|-|-|-|-| **18.2 Please specify the carrying amount of any stocks pledged as security for liabilities** CC17a (Excel) 24/09/2024 33 **Section C Notes to the accounts (cont)** ## **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** |**This year**
**£**|**Last year**
**£**| |---|---| |108,631|900| |41,238|191,301| |-|-| |149,869|192,201| ## **Total** ## _**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)** |**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 24/09/2024 34 **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** ## _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||422,722|349,814|-|-| ||-|-|-|-| ||-|6,489|-|-| ||422,722|356,303|-|-| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ ## _**Please explain the reasons why income is deferred.**_ Advance payments have been received for events that will take place in future years |**_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**
**£**| |---|---|---| ||320,677|247,800| ||390,621|299,158| ||- 320,677|- 226,281| ||390,621|320,677| CC17a (Excel) 24/09/2024 35 **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:** **----- Start of picture text -----**
- 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.
**----- End of picture text -----**
## **21.2 Movements in recognised provisions and funding commitment during the period** **----- Start of picture text -----**
This year Last year
£ £
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 - -
**----- End of picture text -----**
**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.** CC17a (Excel) 24/09/2024 36 **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.** CC17a (Excel) 24/09/2024 37 **Section C Notes to the accounts (cont)** ## **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.** |**of their existence is remote.**|| |---|---| |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**| ||| ||| ||| ||| ## **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** CC17a (Excel) 24/09/2024 38 **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||589,588|463,466| |||| ||589,588|463,466| CC17a (Excel) 24/09/2024 39 **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) 24/09/2024 40 **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) 24/09/2024 41 ## **Section C Notes to the accounts (cont)** **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |Designated Reserve -
Operations|UR|Unrestricted - Working capital support for
operationalactivities|103,328|-|- 4,688|-|-|98,641| |Designated Reserve -
Restoration|UR|Unrestricted - Site restoration potential
liability oncessationofpropertylease|25,000|-|-|-|-|25,000| |General Reserve|UR|Unrestricted - accumulated fund for future
investment|182,641|553,074|-535,100|-|-|200,615| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||310,970|553,074|- 539,787|-|-|324,256| CC17a (Excel) 24/09/2024 42 **Section C Notes to the accounts (cont)** **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ ## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |Designated Reserve -
Operations|UR|Unrestricted - Working capital support for
operationalactivities|101,438|1,890|-|-|-|103,328| |Designated Reserve -
Restoration|UR|Unrestricted - Site restoration potential
liability oncessationofpropertylease|25,000|-|-|-|-|25,000| |General Reserve|UR|Unrestricted - accumulated fund for future
investment|177,256|559,404|-554,019|-|-|182,641| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||303,695|561,294|- 554,019|-|-|310,970| CC17a (Excel) 24/09/2024 43 **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, legalpower for its conversion**|**Amount**| |---|---|---| |Between unrestricted and
restricted funds||| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| ## **27.4 Designated funds** |**27.4 Designated funds**||| |---|---|---| |**Planned use**|**Purpose of the designation**|**Amount**| |Designated Reserve -
Operations|Provision of sufficient cash resources to enable funding of day to day
operations and event activites|98,641| |Designated Reserve -
Restoration|The lease for Alfrey Activity Centre includes a restoration clause on
cessation of use. This fund has been created to cover the potential
restoration costs if the lease was ended.|25,000| |||| |||| |||| |||| CC17a (Excel) 24/09/2024 44 **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)** **TRUE** _**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**| |---|---|---|---|---|---|---| |||**This year**||||**Last year**| |||**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)**||**_TRUE_**| |---|---|---| |||| |**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** CC17a (Excel) 24/09/2024 45 **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** ## **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)**||||||**_TRUE_**|| ||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad**
**debts at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**| ||||**£**|**£**|**£**||**£**| ||||||||| ||||||||| ||||||||| ||||||||| _**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) 24/09/2024 46 **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) 24/09/2024 47