CHARITY COMMISSION FOR ENGLAND AND WALES From l Aprll 2022 to 31 March 2023 Charlty name: Alsager Instltute Charlty re8lStratlon number: 5201X)2 Objettlves and Acthrttles SORP reference Parè 1.17 Summary of the purposes of the charity as set out in its governing document The trust deed of A15ager Institute explalns that the purpose of the charity15: "To muintoln the Institutefvr the purpose of physicol ond mental troining t7nd recreation and sociol ond intellertuol developmentfor the benefit of the town5 People of Alsagef." Summary of the maln activities in relatlon to those purposes for the publlc benefrt. in partlcular, the actlvities, projects or seNices identlfied In the accounts. Para 1.17 and 1.19 The maln artlvities of Als08er Institute to dellver the purposes of the Charlty are the provision of facilities.. the hire of rooms and bowlln8 green. During the 2022-23 the followin8 activitles took place: Education / Tralnlng provlded to youn8 adults with additional needs. Dan￿ classes piovlded to children. Before and after school provlslon by a thlrd party hi￿r. Casual room hire for communtty theatre 8roup. Casual room hi￿ for youth Jujitsu lessons. Recreational crown green bowls provided to the members of a registered charity. Ad hoc prvRte events ststement conflrmlng whether the trustees have had regard to the guidance issued by the Charlty Commlssk*n on publk benefrt Para 1.18 The Trurtees have been gfven sufficlent information to understand the guidance. Addilional Inforniatlon {optlonal) You may thoose to intlude fvrther statements where relevant about: SORP reference Para 1.38 Policy on grant makin8 Not applicable- Alsager Institute does not make 8fdnt payments. Pollcy on soclal investment including program related Investment Para 1.38 Not appllcable- this does not fom a materlal part of Alsager Instltute's charltable and Investment attrrfities. Contrfbution made by volunteers Para 1.38 Not applicable- Alsager Institute does not utilise volunteers. Other Not appllcable- Alsager Instltute does not utili5e the servSces of volunteers. Pale 2115 A¢hievements and Perforniance SORP reference Para 1.20 Summary of the maln achievements of the charity, Identrfying the difference the charltVSv￿rk has made tothe circumstances of Its beneficiaries and any wider benefits to society as a whole. The chartty provides a venue for room hire for the benefit of residents. One of the main hirers is a not for profit or8anisation who provlde a safe environment for trainin8 and development for adults wlth learnln8 difficurties. The organisation benefits from the central location of the charitls building to help the cllents Integrate into the local community by using shops, cafes, the library and publk transport. The venue also P￿t$ a buslne55 providing before and after school care provision, providin8 a service for the kncal schools and parents. The charlty leases a bowlin8 green and clubhouse to a local registered charity who provide crown green bowllng 7 days a week durfng the playln8 season. The charity also provldes a venue for children's dance and Jujitsu ck155es. The charity gained a new regular hlrer durln8 the 2022-23 financlal year which is a local amateur theatre group who make use ofthe facilty for their rehearsals. A15ager Institute provides a low cost buildin8 avallable for hi￿ for the community for a ran8e of events, such as blrthday parties, hearsal s ace or trainin Addftlonal Inforniatlon (optlonal) You may choose to include fijrther statements where relevant about.. Achievements against Para 1.41 objectlves set The main acti¥itSes of Alsager Institute to deliver the purp05e5 of the Charity are the provlsion of fac51ities: the hire of rooms and a bowling green. During the 2022-23 financlal year, the Charity continued to delNer its obiectlves with ￿gUlar daytime and evening users of the room5 Withln the facility and the connected bowling green. A requirement for some major repairslup8rades were identified culminatin8 in- New floorlng to maln corrklor. male, female and disabled toilets. Redecoration to main corridor, male, female and dlsabled toilets. Repairs to fx)wlers toilets roof. including redeCOrat￿n. Compliance works- boiler repairs and investigatr4e works Performance of fundraising activlties a8ainst objectiwes set Para 1.41 The charity needed to secure extemal grant fvnding in P12022-23 to contribute towards Its running costs and planned capital work5. The charity was 5ucce55ful in obtainin8 fundin8 by way of a grant from Alsager Town Councll. Investment performance agalnst objecilves Par• 1.41 The Charlvs Reserves and Investment rollcy. approved 22 November 2022. states". Investment Objectl¥es The two prlmary objectlves of a prudent investment policy a￿. l. The security of reserves (protecting the capltal sum from lossl 2. Liquidity (keepin8 the money readlly avallable for expendlture vthen needed} Once proper levels of securlty and1SquSdlty are detemined it wlll then be reasonable to consider a ihird objeclNe. what level of yleld can be obtained cofislstent wlth the first two objectfves. Alsager In5tilute did not make any financial investments In FY2022-23 as the charity dSd not have a sufficient level of funds available to Therefore, there is nothing to report in terms of Investment perfomlance against investment objectives. Other None Flnanclal Revlew SORP Reference Para 1.21 Review of the thartvs financial positlon at the eNI of the perM)d Durlng the 2022-23 financlal year, expenditure of £64,219 was Incurred and Income of £66,244 was generated giving a net surplus of £2.025 for the year. Income from charitsble activltles rose bv £14,640to £50,886 as demand forvenue hire continued to recover following the COVID-19 pandemic. Alsager Town Councll supported the charity with a grant of £15,358 towards capitsl development works and runnin8 Costs. The Trustees approved a traftsfer of £8,(AXI Into capital reserve5 to provide sufflclent ndin8 to complete the refurbishment of the toilets arKI corridor. An additional £2,818 was added to the capital reserve at year end in line with the approved ￿SelveS pojlcv. A further £495 wa5 approved to be classifled as designated UnreStr￿ted income funds, earniathed io finance a VAT revlew thatls belng undertaken in P12023-24. Desptte the surplus generated from charitsble activities in year, the transfer of funds Into capital reserves has led to the value of the general unrestrKted income fund reducin8 from £24,312 to £19,131. The comblned funds of the charity at the end of FY2022-23 were £231,471: £205,tXKI permanent endowment fvnd £133 designated ￿n￿trIcted funds, an earmarked ￿SerVe to finance H&S training which ori8inated from un- spent budget from FY2020-21 Inot from external 8rant fundlngl £495 designated unrestricted funds. an earmarked reseNe to finance a VAT revlew in FY2023-24 which originated from un-spent budget in FY2022-23 (not from extemal grant funding). £6,711 designated unrestricted funds, eamiarked as a ca ital reserve. £19,131 general unre51ricted income fund. The Charities adopted the Reserve Investment pollcy. approved 22 November 2022, states: Statement explaining the policy for holdlng reserves statin8 why they are held Para 1.22 ALSAGER INsnTiITE RESERVES POUCY Unrestrkted Funds- General Alsager Institute will maintain a general unrestricted fund (general reseNel: A sum approximètely equal to 25%- 50% of Its net revenue expendlture To provide a contingency due to the uncertainty over future income, to allow tlme to develop new sources of income or to cut back on related expefftditu￿. Unrestrlcted Funds- Deslgnated Capltal ReseThes AIsa8er Institute wlll build a capital reserve to provide financin8 toward5 the Planned Maintenance Pro8ram for the time perKid 12016-20251. Earniarked ReseNes A15a8er Institute will ertablish earmarked reserves as approprlate. Re51rfrted Funds. Income Alsager Institute will classify any external grant fundin8 received that is provlded for specific purp05e5 or proierts. a5 restricted Income funds. Alsager Instltute may appfove the rectsssification of restricted income fvnds Into unrestrScled funds once It has been established that they can be lawfully transferred. That would be subJert to the temis Imposed by the provider of the funding. The reclassification must be reported in accordance wlth the requlTements of FRSIO2. Restrfrted Funds- Endowment (CapStal): Pernianent Alsager Institute holds a permanent restrirted endowment fund in the way of the Institute land and buildin85. A5 explained above. slnce the Chaytty presently has no power to convert the caprtal Into Income Iwlthout first seeking peimission from the Charity Commission), it is classified as a permanent endowment fund. Any use of the property outside of the trusts In place could onfy lowfully (Kcur if the Commission authorises this by way of a further Scheme. If that were to occur, the asset could be reclassified as an expendable re5trirted P a se fj115 endowment funds and the reclassifrcation must be reported in accordance wlth the requirements of FRSIO2. Amount of reserves held Para 1.22 The combined funds of the charity at the end of FY2022-23 were £231,471.. £205.iJX) pemianent endowment fund £133 desi8nated unrestrlcted funds, an eamarked reseNe to finance H&S tralning in FY2021-22 which orlginated from un-spent budget from FY2020-21 (not from external grant funding) £495 designated unrestrirted funds. an ea￿arked reserne to finance a VAT review In FY2023-24 whkh origlnated from un-spent budget in FY2022-23 (not from extemal 8rant fundln8). £6.711 designated unrestricted funds, earmarked as the capital reserve. £19,132 general unrestritted Income fund. Reasons for holdin8 zero resenles Details of fund materlally In deficlt Para 1.22 Not applicable- Alsager Instltute has reserves. Para 1.24 A15ager Institute holds a level of general reseple which is within the level as detemiined by the approved reserrfes pollcy. AIsa8er Instltute holds £6,711 In Its capltal resenle whlch Is thought to be an Inadequate level to finance buildings maintenance cost5 in the near future. This is identifled In the FY2023-24 bud8et wlth the requirement lo secure external grant fundin8 to contrlbute towards costs. In conjunction wlth the charltvs own capital reserves. Explanation of any uncertainties about the charity continuing a5 a goin8 concern Para 1.23 There are no uncertalntie5 aboutthe charity continuing as a 8oin8 concern at p￿Sent. Afsager Instltute signed a Ikence to ottupy with a business offering adult soclal care whlch requlres 6 months, notice to be provided bv either party to terminate. At the point of the ￿pOrt bein8 approved, the licence to occupy is ongoin8 Wfth no notice bein8 served, and no knowledge of an intent to do 50 by either party. Alsager Institute signed a licence agreement with a befo￿ and after school provider in November 2021 grwn8 a ￿gUlar income to the Institute. 6 months. notice is required to surrender the licence. Alsager Instltute Bovrtlng Club contlnues to utilise the Alsager Instrtute bowling green and there are a number of regular hirer5 Utilising the facililies of the A15a8er Institute building. Hirers of the buildlng do so on short to medlum term contrdcts and the risk of1055 of a hirer is always a risk faced by the charity. Addhlonal Informatlon loptlonal) You ma choose to Include further statements where relevant about: SORP Reference Para 1.47 The charlvs prlnclpal sources of funds lincludin8 any fundraisin81 Income from hirers. External 8rant fundin8- whlch has h15torkallv been sourced primarily from Alsa8er Town Councll and on occasion by other organisations. Investment policy and objectlves Includlng any soclal Investment poliry adopted Para 1.46 The Charity's Reserves and Investment polky, approved 22 November 2022. ststes: As an unlncorporated charlty, Al￿ger Instltute has a 'general power of inve5tmenY whlch allows trustees to invest the charitws funds in any asset that Is speclflcalty intended to maintain and increase Its value and/or produce a financial return. Investment Objertives The two prlmary objett￿e$ of a prudent Investment policrf are: 3. The security of reseThes Iprotectln6.- the capttal sum from10551 4. Liquidity (keepin8 the money reads avallable for expendlture when needed) Once proper levels of security and liquidity are determined it will then be reasonable to consider a third objectrve, what level of yield an be obtained o)n5iStent with the first two objettNes. Investrnnt Prlorftles Alsager Instltute's Investment prlorltles therefore are.. . the security of its reserve5, and the adequate Ilquldlty of its investments, and • the return (yield) on investment- Alsager Instvtute will aim to aCh￿ve the optimum retum on its investments commensurate with proper Iwlels of security and Ilquklity. All investments will be made in sterliry8. All investments of money under the control of the Alsager Institute shall be in the name of the Alsager Instrtute. Alsager Institute takes a cautious approach to risk. Investments should be relatNely rfsk free as the charlty needs certalnty over future vailable furHJing. In order to diversify an Investment portfolio which wlll mainty be Invested in cash, investments wlth any one financial In5tltutlon will be capped at the deposit limlt covered bv the Financlal Services Compensation Scheme. Investments will be placed wlth a rdDge of approved financial Institutions to ensure maximum recovery shouid any institutlon collapse. Alsager Institute wlll only invest in institutions of high credlt quality- based on Infomiation from approved credit rating a8encie5 (Moody's Investors Seplice Ltd. Fitch Ratlngs Ltd or Standard and Poorfs). Hl8h credit quality is defined as a body or investment scheme wlth an 'A' or Pl rating. The risk ofloss on investments will be monltored by review of credit ratlngs on a quarterly basis. Alsager Institute will assess the risk of10s5 before entering Into. and wh115t hoSdln& an Investment. Non Specifled Investments These have 8reater potential risL such as Investment in stocks and shares, and Alsa8er Instltute will not participate in such Investments, which are considered not to offer the level of security and liquldlty needed. Lon8-terni Investments Alsager Institute may conslder a 2 or 3 year Bond belng entered into in the future if the investment rate was attractNe and the trustees were confident. after havin8 perfomed an Ssessment, that funds coulll be committed for that period of time. Automatlc Balance Sweeping Alsager Institute will invest through its bank where appropriate by o series of linked accounts which allow transfer of mone not Pa8e 9115 tmmediotely required to 5ucce5sfully higher interest investment. The Charttles Uquldlty Needs Alsa8er Institute will determine the maximum perlod for whlch funds may prudently be Invested, SQ a5 not to compromise liquidity. This assessment will be connerted to spendin8 plans in the short to medium temi, including financing required for the PMP. The polioi quotes the recommendations of tharity commission guidance 14- charities and Investments matters. regardlng glvln8 consideration to the environmental and soclal impact of the companies invested in. However. the investment objectfves and prlorltles do not Include emilronment and social tsrtors. and this can be included in the future, If the Trustees deem It to be approprlate. A description of the principal rlsks facing the charlty Para IA6 The principle risk facing the charity is from105s of income from use of the venue. Hirers of the building do so on short to medium temi contracts and the risk of loss of a hI￿r is always a rlsk. A further rlsk of major work on the fabrlc of the building arislng from building inspections or emergency ￿paIr or malntenance requirements. The charity currently has low reseNes set aslde for such work althou8h applies for grani fundSng when applicable. The charlty does not have a medlum tem) business plan in place and this presents a rlsk to the charity of lack of direction in achieving operational obfreclives. Other Not applicable. Pa É e 10115 Structure, Governance and Management Dexription of chariV5 trusts: SORP Refe￿IKe Para 1.25 Type of governing document Trust Deed How is the charity constituted? Para 1.25 Charitsble unincorporated organ5sation ,1550cialion. CIO Trustee selection methods including details of anv constittrtional provi5ion5 e.g. election to post or name of any person or body entitled to appolnt one or more trustees Para 1.25 The elected membersofAbagerTown COU￿11 form the trust as part of their role as a Town Coundllor. The members of the Alsager Institute Management Committee are appolnted annually at the Councll's annual meetlng each Mty. The members of the Management Committee for the 2022.23 year V￿re appointed at the Chartties Anntsal General Meetlng held on 17 May2022. Addltlonal Informatlon {optlonall You may choose to Include further statements where relevant about: Policie5 and procedures Para 1.51 adopted for the irmluction and The trustees were provided with the Charlty Commission guldance 'Charity Tnjstee trainlng of trustees Welcome Pack.. Trustee trainlng was provided by Cheshlre Voluntary Service ICVS} in June 2019, a local organisation the Institute is a member of for all trustees In place untll May 2023. The charivs organlsational structure and any wider network with whlch the charlty work5 Para 1.51 Alsa8er Institute is a standalone charty: Itls not part of a lar8er group, nor does It have any subsidiaries. Relationship wlth any related parties Para 1.51 Alsager Tovm Council is the Corporate Trustee of the Institute. Other Not applicable. P a 8 t 11115 Reference and Administrative details Chari Illage Institute Other name the charl Alsa er Institute Re istered chari number 52(KX)211 scheme number 125.029 Charivs principal address Green Drive Alsager Cheshire sr72EQ name uses Narnes of the charlty trustees who mana8e the charlty {SORP reference 1.271 SORP Reference 1.27 states- the names of all those who We￿ the charitvs trustees on the date that the report was approved or who served as a trustee In the reportlng period. Dates act￿ ff not for whole year Name of person lor body) entltled to appolnt trustee {If any Alsager Town Councll Trustee name ¢)ffltt (If any) Rod Fletcher Alsager Town Counclllor Jane Smith Alsager Town Counclllor Ceased to be a trustee on 21 March 2023 Alsager Town Councll June Bucklev Alsa8er Town CouncilloT Member of AIsa8er Institute Committee Ceased to be a trustee on 9 May 2023 A15o8er Town Councll Michael Unett Alsager Town Councillor Member of Alsager Institute Commtttee Alsager Town Coundl Allson Naylin8 Alsa8er Town Coundllor Memberof Alsa8er Instltute Commlttee Ceased to be a trustee on 9 May 2023 AIsa8er Town Council Rosle Redstone Alsager Town Councillor Member of Alsager Institute Committee Ceased to be a trustee on 9 May 2023 Alsager Town Coun¢ll Amella Hell1V￿lI Alsager Town Councillor Ceased to be a trustee on 21 March 2023 Alsa8er Town Councll Phll Wllllams Atsager Town Councillor Ceased to be a trustee on 9 May 2023 Ceased to be a trnstee on 9 May 2023 Alsager Town Councll Ron Tyson Alsager Town Councillor Chairman of Institute Committee Alsager Town Councll Pauline Hubbard Alsager Town Councillor Alsager Town Council p a 81 121 Julian Goodrich Alsager Town Councillor Vicelhairman of Institute Commtttee Alsager Town Council Jane Hearne Aisager Town Counclllor Alsager Town Counc51 Sue Helliwell Alsager Town Councillor Member of Alsager Institute Committee Ceased to be a trustee from 6June 2022. ALsager Town Councll Derek Hou8h A15ager Town Councillor Ceased to be a trustee on 9 May 2023 From 23 August 2022 Alsager Town Councll Rachel White AlsagerTown Councillor A15ager Town Councll Christopher Venables Alsa8er Town Council Jolned as a trustee on 9 May 2023 Joined as a trustee on 9 May 2023 Joined asatwstee on 9 May 2023 Joined as a trustee on 9 May2023 Joined as a trustee on 9 May 2023 Joined as a trustee on 5 September 2023 Alsager Town Councll Re8 Cain Alsager Town Councll Alsager Town Councll Joe Davles A15a8er Town Councll Alsa8er Town Councll Rlchard Mccarthy Alsa8er Town Council Alsager Town Council Allstalr Grimley Alsa8er Town Council Alsa8er Town Councll Jonathan Keane Alsa8er Town Councll Alsager Town Councll Corporate trustees- names of the dlre¢tors at the date the report was approved Dlrector name Alsa8er Town Council Name of trustees holdln8 tltle to property belonglne to the charlty Trustee name Oates acted If not for whole year Not applicable Funds held a5 cuslodlan trustee5 on behalf of others Description of the assds held Not applicable. In this capacty Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charws objects Not applkable. P a ee 13115 Details of arrangements for safe custody and segregation of such assets from the charitvs own assets Not applicable. Addltlonal Informatlon {optlonall Names and addresses of advisers (optlonal inforniatlon) Type of Name athilser Property Surveyor I valuer Lowe & Elliott Chartered Surveyors Property S￿￿eY0r / valuer Independent Examiner JDH Buslness Services Ltd Independent Examiner Solicitors Poole Alcock Ltd and Brabners Ltd Solicltors Advisers Cheshire Voluntary Sen41ces Icheshlre East) CVSCE Advlsers Names of chlef executlve or names of senlor stsff member5 (option31 Information) N Clarke- Town Clerk C Ba8nall- DeputyTown Clerk S Wootten- Faclllties Manager Exernptlons from dlsdosure Reason for non-d15closure of key personnel detalls Not applicable. Other optlonal Information Not applicable, P a 8e 14115 Declarations The trustees dedare that they have approved the tsu5tee< report above. Slgned on behalf of the dbarttV5 trustees Sl8nature(sl Full namels) Posltlon le8 Secretaryi Chalr, et¢), rn<440 6.11.61Ua3 P age 15115 (HARITY COIAM15510N FI)R ENtIIND AF41 WAiE5 Chanty No ifaD. J8ag•r InsUtut8 Annual accounts for the 01.042022 31.032D23 Section A Statement of financial activities Prlor s••r Totsl fur IncomlTrd re•ourC￿ ¢Not• 3> F01 F02 F03 F04 F05 28.968 38.246 .886 Tot•1 exp•ndilur•g 44.754 810 9.750 Tot•1 812 N•t Inconwl{•xp•ndltur•l b•for• Inv••lm•nt galn•lllou••) SIJ M•t Incom•ll•xp•ndltur•) extraordln•ry It•m• TrnnBf•r• b•twMn fund Oth•r r•cognl••d 815 817 GdM4rwJlow• on 818 819 R•¢on¢lN•tlon of fvnd•.' 231471 CC17q I￿) 17111r2023 Section B Balance sheet fvnd• Flxed assets F01 FOS (Not• 15> (Nots 141 (Not• 16) (Not• ln Tanglbl• 205.C(JO Curr•nt a88•ts Sto¢ks D•btorn INol• 191 {Not• 17AI Ca•h •t bAnlt In (Noi• 24) Totsl cuff•nt •sMts BIQ 735 735 Cr•dltorn: amounts hlllng du• T*llhln on• y••r (Not• 20} 5.570 Cr•dlt*V•: amounts lllllng du• aft•r on• {M¢>t• 20) Provlslon• for IlabUItI•¥ A16 Totsl n•f •ss•ts orll•bHItt•• Funds of tho Charfty 26A71 231A71 229,446 Endowm•nt lunds INot• In R•strlct•d Incom• l￿dI Illo1• 2n Unr••trlct•d fund• R•v•luatlon r•••rv• 1• 19 26.471 Total ftNxlA p21 Prh)t Namè appThal ddlrnml .11. a>J. CC17a {Ext4D 1711112023 Section C Notes to the accoiirnls Note 1 8asls ol pr•paratlon 1.1 Bas1¥ of accountlng These a¢￿1n￿ have been prnp8re¢J under the listorieol Cogt ctswenl*)n wth it¢m¥ rewgnisad at Cost or transacbon wdlug unless olhemse $t8tsd in the Tdevant rWel$l lo thèse accounts. The accwnts have been the Statement of ReconThnd•d Practke.. Accounlkn9 and Reporting by Charfllos Preparing their acctwnts in accordane• with ￿ FThnclal Standa aFfAlcable In the UK R*p￿￿1C of Irelar#J IFRS 102115su•d on 16 Juty 2014 * and ¥Ath' and th. o Flrkanclal RgporfNJ Standwd apPl¢ab￿ In th8 Uniled Kingdom ond Repu￿1¢ of lffjland IFRS 102) •nd tho Ch¥fiti¢$ Acl 2011. Th8 charfty ¢onst6tute8 a pubuc benefft entity a5 defined ty FRS 102.. -Tkk as 8wnJprfat• 1.2 Goln9 conGorn ff ther• •rn matvl•l un¢•rt•ln(l•• r•l•t•d to •v•nts or CondId￿ th•t c•stslgnMl¢•nt doubt on th• eh•rlty •blllty to C+)ntlnu• u • golng conc•m. pl••M wovid• th• followlnq d•t•lls or8ta¢• -Not •ppllc•bl•". If •pproprf•l•." An 8xplanatlon as to tfrme factors that oupport tho ¢oncJuslon thal th• d)8rlty b8 Sng 0)n￿rn.. th'sdoaurtr of any uncertaInl￿ that make lh8 golng o)ncom a8$umption doubtlul: Wh•rè accounts are not pr•pared on a gdng ncern b9$1$, pk89ts disclo8e thSs la¢t togethèr wlth th• basts on the trustees prepgr•d the accounts th r¢ason why th• thadty Is not r•gard8d 88 a gcing conc•m. NotAppllr•bl• IlotAppll¢abl• 1.3 Chang• of a¢countlng pollcy Thè a￿)Un￿ presènt a trua •nd fasr vi8w and ts accountiryj pdld•8 adcyled thos• oullr*d In r￿te { }. No. pl￿5• dl$elose.' (l) Ihe naturn of th• ehng• In •ccountlnqpoll¢y.' (11) th9 rn•8on$ why •ppfylng lh• n•w•¢¢ounflnqpoll¢y provides mor• p¥llabl• and mor• rnlgvanl Infomiatlon.. CC170 IExc£ll 1711112023 Section C Notes to the accoLints Nots1 Basi3 of aration Ihe amount of tho *dJu$lmont for e•ch Ilft• •ff•¢t•d In the currnntpwlod. prtorpeilodw•sffit•d and lh• aqgr•gal• amount of th• adfvstm•nt r•latiftg to iodJ b•forn those pmenled. 3.44 FRS 102 SORP. 1A Chano•s to a¢¢ounlino •$llm•t•s No ch8ngo5 to I¢￿Unting estimat85 hove o¢uwr*d in the r8[N￿'￿vj pwi(yJ 13.46 FRS 102 SORPI. No. Plw• dls¢los•.' lh• n•tur• of any ¢h•nqrfi (W th• •ff•ct Of tt•• ¢hww• ¢)n In¢om• •nd •xpw• or *•ts *ndH•blllU•• lor th• ¢umntpwlod.' •nd NolAppllc•bl• (HQ wh•rnpr•ctlcabl•. lh• •if•ctof lh• ch•nq• In on• or No¢AWk•b l.S M*t•il•l wlor y•*r •rrorn No matsrial pnory&8r error boon hjont5fi￿ In the ryxung P8fk)d (3.47 FRS 102 SORPI, Y•s' No" Pl••i• dl8eloi•." l) th• n•lurn of th• prl¢rpwknd•m>r, (11) for ••ch prlorp•rfodw•s•nt•d In the •cMunts. the ount of th• coff•ett¢￿ lor ••ch •cc(wnt Iln• It•m NotApplkabl• Olj) th• •mount of fh• corn¢tlon •t th• b•glnnlng Of th• •arlh$twlorpertodpres•nt¢dln lh• a¢¢oune& N•tAppMe*bl• CC170 IEWD 1711112023 Section C Notes to the accounts cont Noto 2 Accountlng pollck8 Ple888 conwle Ihts nol& ￿￿*¥FR$2*02 Seclkn 35dFRS102. rnquw*$ 3 TrcOno￿a1ic¥jS tob8 2.1 RECONCILIATION wrrH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Pbas• provid• a thwlpll •lth• n*tuTr of •arh chan In •e¢ountlng poll¢y 8t•rt rf p•rlod wlod Fund b•lan¢•• M pMvknuBIy bal•n￿ 41 r••t4t•d 102 End ol N•t Incorn￿(•X￿nd￿U￿•) ￿ pr•¥lou•fy st•t•d CC17a IEx¢dl 17111r2023 S￿(110￿ C Note 2 Accoun￿￿ poRcles 2.2 INCOME Y•$ ND No ¢*kni *MfvAtI&1otyJ5.12FR11￿w. No No No YM .￿•￿F ¢C17aiENun 17111rJ 11¢1• 2 2.3 EXPENDITURE ANO LIABIUTE8 If.7 FRS102 SW. 11.17b) 11.1•. FR811VICV. LX178iEx 17n112ors Not• 2 2A ASSETS A¢¢￿￿tIng ptylkl•s Y•• r4th YM A>DmoNAL TOOR OIPVEWIENT Ffto ThOSE ABOb CC17A (Ex*) 17111r Section C Notp* to tho. accoiinls coiit Not• 3 Anatysls ol ID¢omo nd r¥1¥ T•tsllubMts Prfory••r Donallon$ and ifts Glft Aid and l•yclu: G8neral gwts pmklad ty govemrr•nVother 19,966 Membershlp sub5crlpkn and sponsornh5ps Donat8d Other $ fac4lVe8and T•l*l 15,358 15,358 Ch•rlt•bl• *etMU••: L•tUNJ of fadlrty to communNy gr(wJ L•ttikYJ oftsdlhy ￿ comrmty Inter681 6,416 5,416 2.456 23,200 Letlkn o118cIIi to Alse ef Town C¢MThll Lett of fadlit to WTa ar￿nd ¢•r¢ Room Hiro to r• ular •¢b" Room Hiret to r ular a Olher 1.258 897 Oth•rtr*dlng *ctfvitl•s: Othor Incom• frMI Inv••tm•nts: Inlorn8t In Dividend Ineo R8ntg18nd leasln Oth•r Tol•l 8•p•r4t• rn•t•rlal It•m of Incom•: Totsl Oth•r. Galn on dlspos81 of a tsr0Ib￿ llxod 8ssel for Goln m disposal of a prowrn r￿at•d Roy￿￿e8 from the expknllatson of Intslltthal Olh8r Total TOTAL INCOME 65212 All I￿￿m• In thg prlory•ar w•• Unrn•trl¢￿•xc•p¢ff0r. (pl•as• pro¥lde d•%cripll•n and amou￿) CC178 (Excoll 17111r2tr23 Section C Notes lothe accoLllIts cont Not• 3 Ana￿1$ of Inc¢M Wh•r• anY•nd1￿rn•￿tIUnd Is eanwrt•d Int? In th• Y•P0111vffj p•rlol W•a•• glv• th• rna￿1 lorlh• ¢*MMY*kM Wh•r• aThy•nd¢>wm•nt fvnd Is GOn￿rt•d Inlo kn¢¢>rn• In th• prlor p•rlod. glv• th• r•••M for lh• ¢on¥•rnlon. Wfthln th• In¢om& tt•m• abow th• followlng It•m* w• rnatsrl•l: Iplo••• dls¢lo•• th• n•lw•. wnount •nd •ny prloT ymr im¢>untsl Gr8rts frcffl Akng8r of £15,358 aPFthed a98lnst SF¢dfic of*vrks Included Mntributth towa￿9 CC17a IExrall 10 1711112023 Section C Notos lo tlie accoijiits conll Not• 4 Analysls of r•¢•lpts 0190v￿nrn¢nt grant• Th1• y••r 1)gv•rnm•nt gr•nt 1 r*¥•rnmont gr•nt 2 Gov•rnm•nt gV•rt 3 Tot•1 La•t ￿•r CEC Rtrslart ￿t CEC Busine￿ SUp￿rt wt Omlcon Grant 8.000 9,299 2,667 Gowrnm•nt qr•nl 2 Total 19.966 L• Pkns• provld• d•t•ll¥ ol•ny unlulfill•dconthn¥ •ndolh•r conllng•nd•¥ •ll•¢hlw lo gr•nts Pl••4• qfv• d•¢•ll8 olodwlomi¥ •f th• ¢h•rfty dlr•¢tyb•n•fft•d. CC17• IEKco11 11 1711112Q23 Section C Noto% to tli? 1( ccourit conll Not• 5 Th1% y•ar L••t of pvop•rty PI•u• PTovld• d•t•lls ofth? •¢¢ountlt)g ptsll¢y for th• r•cophlon •nd valu•tion of don•t•d g¢xth, f•clllll•• and *•Thl¢M. N(*Appl¢•ilo Pl••8• wovld• d•t•ll• ol •ny unl￿1•d condltlon• and oth•r contIng•￿1 •lts¢hlng ts vmourw from dor good¥ and ••Thle•• not r•winl••d In Sncom•. Pl￿# qfv• d•tslh ￿ ath•r f￿rn￿ ol th•r doNttt•d ￿0d* ••r¥le•• not r•cognlMd In th• accounts. •g ¢ontrlbullon of unp•ld ¥olunkn. CC17a IEx¢411 12 1711112023 Soclion C Nolos to the ?cr.ClLJfLt8 Iconti Not• 6 Anatysls ol •xp•ndl¢ur• Lul y•mr knalysls Ex ndltufv on ral•ln In¢urred seeking donalorra In￿rr8d Ir￿rr*j S￿￿r￿a grants Operalro ￿rI￿lshI> sclvn08 ar#J Staging fuThJrd8hg avgr Fudral8lrvJ agert¥ Operatlrffj ¥I￿￿j Oporalrvd • tr•thng cLYrpany undertakjng nonthrkntrd• Aoknrbilry. markotlng. dlrKI rn￿1 •r#l stsrt up eo818 kKuTh•d In $ourc• olfulurn Dotab88e dev•Wm8nt C4) othor •ctF4￿•S Invasimont rnanagermnl ttist* C06t of obt4knlng Inv08knent *fvtc* hrtgloctud propwty costs Ront ￿l¢COun. prop•ty r•pob •rrfl m•lntanarKo ch Tol•l •xp•ndltsw• •n i•l•kng fvnd* CC17a {Exce 13 17111r2023 Soction C Notes Ic>the 3CCOLints Iconll Nots6 Anatysls of •xpwMIIIuY• Stsff To￿10d e48ts 1907 36.471 3.704 1.801 1201 37.784 3.676 38.069 3,676 1.715 3.117 1￿87 571 3,704 Y)1 Health & Sofoty Coots Repoir & M¥intwwn 1.715 3,117 1.587 571 kndependertEx8ffknr F• Prof•88kin81 F••• Relu￿ colec*on EqU￿rnnI Purthas88 Ro¢rfn Hlra Other Nnnkn 571 47 571 47 934 934 1,3 1204 264 613 581 1123 815 581 11rJ 015 813 Tolal •xp•ndkn •n ¢hart•bl• 44.754 53,050 8• r•t• m•t•rf•l It•m of •x 13 W￿* off alwok•rtsblo• Tot*1 13 Tot•1 ofh•r •xp•ndllur• TOTAL EXPENDMIRE 48.861 4￿1* ol •xp•ndliurn on •thth• l• Supp¢n Tolal J*•t CC178 (Excell 14 17111r2023 Seclioii C Note5 to tl?e accoiiiits Not• 7 Extraordlnary Item• Deseri Thls La•t >•4r ExtrAordlnary It•m 1 Extr•ordlMry Il•m 2 Not th)Ikat4• Exlrnordlmry It•m 3 Not Extr•ordlnary It•m 4 T•t•l •Xlrord1n￿ li•n (X17a IEx¢•ll 16 I7111r2￿23 Section C Notes to the accoiints coiit Note 8 Funds roc•iv•d as hold •1 rlod •nd iy Not Applk8ble Totsl BAl•nc• h•ld •1 lod •nd La•¢ CC170 IEx¢ell 16 17111r2tra3 Spc.tioii C Note% lo tlio ilCCOllI)ts conl Not6 9 Support Costs Th1• y••r Support co•t •um BMOB of allo¢•tlon La•t y•ar uppo •1 alloc•tl¢n • m•thod Gov•manr* othgr Tot•1 •dopt•d for th• •pportlonm•nt of ¢Mts b•l*Y•n •¢tMU•* *nd •ny utknatlon l•chnlqu•• to •lcul•t• th•trwortknm•n¢ Not Appkablo CC174 IE¥￿) 17 17111rA123 Section C Notes to the accounts Not• 10 D•lall$ of ￿rtaIn Itoms of expendlture 10.1 Fo•• for examln#tl(•n of th• a¢¢ounts Pl•48• provld• dots11s ofttM amount￿ for any staililory •xlgmalsGnrtlny of accounts and othw $•rvI￿$ pYovld•d byyour Ind•p￿￿￿ •x•mln•r. Mnothlnq wa¥ pald pl•as• •nt•r tl'ln th• appmwlal• box(•s). Th18 y••r L•gt ￿￿T Ind•p•nd•nt •x•mln•rf* f• 571 571 As•uranc• ••ry1￿* odxr th*n audll or Ind•p•nd•nt •x•mln•tlon Tax •dvl•ory f• Oth•r (for •xampl•: flnancl•l a4fv1c•. con•ult•ncy. •ccountry wrvIc￿l p th• Ind•pondont •xamln•r CC178 IEx¢e 18 17111r2023 Section C Noltrs lo tl)e accoiiiils coiit N¢)t• 11 Pald Mnphyeo8 11.1 Staff Costs Thls IA•t y•ar 8•l•rl•• and wag•¥ Soclal ttcurlty ¢o¥t• P•n*lon costs (d•fln•d •¢h•m•l Oih•r Imp￿YO• b•n•fft• Totsl staff ¢￿ts Thh y••r. Cojndl offkern al havo Irwc*Thrt ofA&agor InNYMe ¥J 8 ol thetr s•hry. I￿1￿￿1 miur*v per￿on c(fflMbU￿0ff& ar• Pl••8• wovld• d•ts1￿ of •xp•ndltur• on worklry for th• chrfty who•• contracts ir• wlth and ¥• p•ld by • r•l*t•d party ch￿$ lor FY2022.23 £36,471. L••t y••r. Alww TM offlc4rn am h8ve hwohf•m•rbl kn th• nmnlng oIAtsty8r In•t 41 a oftho* •Jlw. nattDMI Pl••M prwld• d•tsll• of•xp•ndlturn on *14ff worklny for th• ch•r5ty wham ¢ontra¢ts ar• wlth •nd w• p•ld ty • r•l•t•d p•rty rxho19•d to th• dwilty acc•rdlng¥. Tho for FY2021.22 wor• E36.lJ69. p•n•lon costs) l•ll wlthln ••¢h b•nd ol£lQ.OQO from £60.•MI w¥w•rds. If Ih•r• •r• no *u¢h hnMcdon•. 140 •mpl•y•M rn¢•l¥•d •mploy•• b•n•lll• {•xc*Jdlng •mplo>w p•n•lon co•ts) for th• r•portlng p•rbod ol mov• than £60,000 Band Numb•r of •m Th1• >•*r £6D 000 to £69 999 70 000 to £79 999 £80 000 to £89 999 000 to £99 999 100 OIKI to £109 999 L•¥t y•ar Pl••s• provld• th• tolAI *nount p•ld to k•y mwn pfrr8onn•l1Sn¢ludes tr￿tle¥ and 8•nlor man•g•m•nt) for thdr r¥1￿ to the eharlty. For 4p•clfic •Trounts pald to trusts•s, 400 Not• 28. Not appllcable Not aP￿leable CC170 IEKeD 19 17111120rJ Section C Noies lo the accounts cont N¢Jt• 11 Pald •mploy• 112 Awdry h•ad count kn th• Th• of th• ¢h•rfty In whl¢h lh• TNS yur Numb•r Last Numb•r Tot•1 11.3 Ex*rntl• p•ynwnts to And oth•r• l•xehM* tru•t••¥) •xpknln th• n•tsw• ofth• p•ym•nt Pl••M •tats th•1•g8l •uth* •r r•Mon for miklng th• p•ym•nt Th1• >••r aFWkab Pl•M• •tth lh• amowrt olth• p•￿tt (or v•lu• of any WaI￿r al • rlkthl to In u••t) CC17a IEx¢•l) 17111r2023 Section C Notes to the accouiils Icontl Not• 11 Pald •mploy•06 11.4 R•duth¢y Pl￿b￿nts Thi* Last Total amount of p•ymeTht Th• n•tw• of th• p•ym•nt (cash. as¥•t NDt apF4cob Nol •pplic4L4e L•st Th• •xt•nt of r•dund•Thcy thndlng •t th• balanc• •h••t d•to P￿￿• •t•t• th• •¢¢ountlng Wlcy for any rndundancy or t•rmtnthn ￿yrn•nts Not 8pplkabl• Nol ap￿￿1￿4￿ CC17a IExc£ll 21 1FI1112023 Section C Notes lo the accoLiiIIs conti Note 12 D•fin•d contribution p•nsion seh•m• or d•fin•d ￿nOffit ￿h•m0 accounted for as deflned contrfbullon scheme. Thls Last oar Am¢Junt of ¢onlrlbullons T•cognl¥•d In th• SOFA •xp•n Pl•*i• •xplaln th• bas1• br •ll￿•¢Ing th• Ilablllty *fNI •xp•ns• of d•fSn•d ¢ontrlbutlon pension sch•me betwe•n actlvluts and belw••n restrlct•d •nd unmtrf¢tsd fvnd*. Not apph'¢ab Not appli￿19 12.2 Ph•40 ¢ompl•t• Ihls s•¢don wh•r• lh• ¢h•rtty P•rIk￿l•l In • d*ln•db•n•ff¢p•nslon plan bul l¥ un•bh to ascortaln Its sh•r• 01t1￿ undorfylng •nd Il•blllll•$. Pl•au confirni th•t •fthough th• •¢h•m• l• accwnt•d for •• • d•fin•d ¢ontrlbutit)n pl•n. It l• • d•lln•d b•*Mfft plan. Pha•• provld• •uch Infomth •• avallabl• about th• plan's surplus or d•fl¢lt and th• Impllc*tlon•, If aryi tho r•portlng ch•rfty for thlx y•at thnd •t y••r, Sf dlff•r•nt Not aFfdkxble Not ap￿￿*b 12.3 Pl•as• compl•t• Ihl* s•¢Uon wlMr• th• ¢lwityp•thlp•l•• In • multh•mphy•rd•fln•d b•n•fftp•ft41on pl•n th•tls account•d foras • d•lln•d ¢ontrlbulltsn pthn. Dw¢rlb• th• •xt•nt to wNeh th• ¢harfty can b• Il•bl• to th• plan for oth•r •ntltS9•' obllgallons und•T the term• •nd condltlon• of th• mulll4mploy•r pl•n. 11 th1• Is dlff•r•nt lor l••t y••r. Prn￿d• d•t•ll• Provldg an •xpl•n4llon of how any Ilablllty arlslng from •gr••M¢￿ vlth a multl•mploy•r plan to fund 4 (l•fklt has b¢on dèt•rMIn￿. If thls 18 dlff•r•nt for l*•t provkl• d•tal Not w4l¢•b Not applirable CC178 IExcg1} 17111f2023 SectioN C Notes to the accoiiiils Icontl Note 13 Grantmaklng Thls year. 13.1 Anaty¥l• of grnnt• pad On¢lud•d In ¢ost ol ¢h•Tllabl• •ctl¥lU••) A￿1* Intstitsrtlo Grants tr• In￿m￿al¥ Su Totsl Ad Ad Tot•1 13.2 Grnnts m•d• to Imtllutkn Pl••s• wtsvld• d•l•lls olch•rlty URL gr•nt •nd tol•lwld lo Institutlon Is aV•ll•l￿ on th• ch•fltyS ¥ft•. Prnvld• d•¢•ll* N•m•i of lTh•tltullon Tot•1 amount of rants •ld £ other un•n•lys•d or•nts TOTAL GRANTS PAL CC174 (Ex￿ri 17111r2023 Section C Notes to the accDLllIt5 Icont Nol• 13 Last year: 13.3 An• Tot•1 or or Tot•1 13.4 Grnfits m•d• to In•titsrtlon• d•t411s ol¢h•rffy URL Y•* ¢on(•xt of Its granlm•klry D•l•ll• off lh• Imdlvllon s4WP￿ pwpo8• 01th• qrnnl and tot*lp•ld to ••¢h In•lltsrtlon l* •v•ll•bl• th• ¢h•rlty* s Provld• d•thll¥ PurpM• T•t•l •mount of alh•r un•n•tys•d ¥Trnts TOTAL IIRAiifs PAID CC17a (Excdl 1711ir2023 Sectioii C Nolo% to Ihp ic r.r.oiintE Note 14 Tanglbh flx•d ass•ts 14.1 Co•t wv•kMlk)n Tot•1 t￿1￿111￿• rn•¢hlTh•ry and •wlw•nt ¥•hkb Atlhe beglnnktn oftr* yw Additlons R•vofvatiorvJ DIsp￿lS TTan8for8' At￿d01th8 205,000 142 D•w•cl•tlDrb •nd SL orRB (Str SL¢yA8 SLorRB SLorRB SLorRB Bathnc•) At b•gknning of1h• yY•r Dl•ptsM18 Inykniwl TrnnJf•rn' At•nd J*•r 14J N•1 book ￿￿J• N•t I￿￿ volu• •t lh• b•gkfftkng ol Ihg yaw 206,L¥)O N•1 book valu• at Ih end cllm 205,ODO ¢¢178 (Eyull 17111rJ)23 Section C Notes to the accounts Iconl Not• 14 14.4 Imp•wrn•nt Tangibl¢ fi¥•d awts led to the rncognllloft wmv•rnalolan IMp•1m￿￿tIO L•Sty￿r Pl•as• provlde • 41•Jcrtpdon oftho •v•nts th•t lod to th recognition orrw•rJ•lof an lrnp•lmwitloss. 14.5 R•¥alu•tlon If￿ p•lkyolp•v￿1lI￿n l* •doplgd. &*•s•wo¥ld•.' Land and Jldirydi revalued At 29th Juty 2020. The aiset will be r•valued on a S Land and buikling$ revalued at 29th 2020. Tho ossel wim bo revaluod on a 6 yoaity b•81s. tho •ffg¢lh d•fv olth• rnv•lu•don Lowe a Ellott Chart8r8d Lrhve & Ellott Chart8red Oplnkn of m•thot on sumpuon 8tlnp b•a•eB fèmakn In pl•c•. Oplnlon of markèt value on Ihg aBsumplon lea￿• r•m8ln In ￿¢8. m•thods •pp1knd4nd•lgnm￿n1￿￿￿wd0￿1 th• ¢•rylno *mounf that would h•v• b••n rn¢0onknlh•d th• Ix•n ¢•nl•d und•rth• ¢o8tmo(hl. Zero 14.fj Oth•r d1•¢1￿￿•# (l) Pl••*• 81•1• th• •mount ofboffowhy ¢0•14 M•ny. th• wn•trv¢Oon ol 1•n911￿ IlY•d•M•ts and tho ¢*phallA•llon rnt• (lfj P1￿*P￿¥1d• th• •mounl ol¢ontr•¢lv•l ¢0Mm￿l* tr th• •cqul*lkn ol¢•n9lbl• Ilx•d •ss•ts. (IIQ D•¢•MJ o1th• •xist•n¢e •ftdunylng •mounts ofproperty. pl•nl and •qulpm•nl to whleh lh• eh•rttyh* mlrl¢t•d th ot Ih•t•rni%•do•d urty lorll•blllll Not applScab Not ￿p￿￿8b ' Th& lrnnsfvrs"mwl8 k*n￿¥•MOn1$ bethon fixodo$8•t •$. '" Pkn•$e indNcate tl>e melh0dordep￿CI•ti￿ by deletinq Ihe nol (SL- ¥WI kne,. R8 A rèduLyng b81anceJ. Also pleose indKa18 Ihe r8t• ordepre￿*110B.' forslraWtAn•. Ibo olth& 08Set y&8r8J,' trrodudng b818nce, *h&t18 th8 pe￿nIag8 annual d6duct*Jn. CC178 IExc*ll 1711112023 Sectic)n C Nolos to Ilie p.ccoiiiits Iconl Note 15 Intangiblg ass•ts 15.1 Cg•tgrvalu•llon Pal•nts •nd Tolal d•¥•loprn•nt At Lwlnnlry ofts yew Add￿0 DIspos818 R¢valuallon8 Transfws. Al ¢nd crf tho year 1&2 Amortl••tlon •Yl Imp•lnn•nt• SLorRB SL or FIB SLorRB SLorRB Strnlphl Llne fSL") or Reduthg Balanc I'RB.) AI *IMlng oftho yur DW8al8 AnKwO•allon lryyalrmenl Trnn8fern' At •nd ol year 1&3 N•1 bo•k valu• Nel book value al tho of the year Net book value at th• of tt y••r 10.4 Aceountlng poM¢y Pl••¥• dlxh•• lh• •¢￿V￿lIn9p0* forlniknglbk Ilx•d••s•ts I0¢1￿ling.. Polkh¥ for th• r•wlllon ol•ny cw CC178 IExcg11 17111r2023 Section C Notes to the accDlllIts conl Not• 15 15.S Imp•irm•nt Thls ymr: Pl•*$• pmvld• a d•s¢tlprfon of tho •v•nts and thums¢¥FJC•S th•t lod ¢0 th• rwilion orrnvw¥al ol•n impoinn•nt Intangibl• ass•ts Not appli¢¥ble La•t y•4r: Ple•¥e provlde • dewlpdon of the •vents and Imp•lrnMnt 1058. 15.6 R•valua If an ac¢ouAtlng poll¢yolr•¥•l¢Mkn Is •dopt•d. th*•wovld•.' Thh y•ar Lut y•ar lh• •ff•¢¢fv• d•t• of th• r•v•luallon Not oppliGablo Not appllc•ble th• m•thod¥ •ppll•d Nc4 applicable lh• •u•t8 bmn c•rrl•d und•r th• costmod•l. Not 8ppllc&bl& 15.7 Oth•r dl•¢lo•urn• (4 Ifyow Int•nqlbh 48s•¢ •cqultYd ty way of gA•J¢ provldé v*lu• on Inlll•lr•coqnllkn ind c•nyhw *maunt of th• •ss•t. Not &p￿1¢able (14 D•t411$ ol th• ¢•rrylng *mounts of*ny Inl•nglbl• a¥s•ts to ¥vhkh lh• charfty IM¥ rnslrkt•d or th•1 •rn pl•dg•da8 s•¢urlty forllabllltl¢& (111) Pl•as• wovld• th• amount oleontr•elu•l ¢ommltm•nts for th• aequisllloft of Int•nglbl• •$s•ts. lfv) St•t• th• •mount olm•wth •ndd•v•lowt •xp•ndl(urn r•¢ognl$•d •$ •xp•ndllurn In th• y•w. (v) Pl••i• d•t•n th• I￿￿dIngS kn th• SOFA In whkh ¢hirg• loramortlsaeion ollnt•nglbl• assots Is includ•d. (vl) For•ny mat•rl•llntanglbl• •s$•ts, b*•$¥pfovld• • d•scrlptlon, Its canylng kmountand•ny r•malnlnq amortls•llon p•rfod. . Th8 7rgnsfern' row 1$ for moygnwnts belwegn Ilxed awt ¢atggorf&$. "' &Wea$8 inthale th8 method oldepr8ciation by d8leèng Ihe methcé noi applioth (SL= *hl Ilng.. RB- dyung b8lanGe). Also please indi¢gte th? JTrle Ofdeprnciath￿.' forstraffghl lin8, whatis tho anticipated lifv orth• asset (in ye8t¥J,' forreduung bal&ne*. thewr8n* annual dOdUd￿n. CC17a (Excèl 28 1711112tr23 Secti?ii C Notes to tlic accoiii)Is cont Nots 16 Herltage aM•ts 16.1 G•n•rnl dIsd￿Ur•ffj lor al ¢hwlll•* holdlng ￿111￿9• •sMts Th18 y••r Last y•ar 11) Exploln th• nthff• •nd •cd• ol h•rfl•g• ••••ts hdd. 111) Explaln th• polky tr t aequlsltl•n. pr•s•Mtlon. m•n*g•rn•nt and dlBpwl of h•rl*• a•••t*. 16.2 ¢o•t or valu*lon Al b•glnnlw ol th• y•8r Addlllon8 Dl8po8ala R￿1￿0 TrM8l•r•' At •nd crt th• Jvar 11.3 D•pfvd•tlon and IM￿lm￿n￿ Stroighl Llne ('SL'I or Roduclng Balance At beghnhw ol ￿ y￿r DlspoBa Deprecb8tSon Impalm)trnt Translers. Al end of year 16A N•1 bwk ￿lu• Not book valu• al Ih b•JiMing of th• book ￿lu• #t erwj of the CC17a (Exeel} 1711112023 Section C Notes lo tlie accoLllIts coiil Nol• 16 16.5 ImpBirm•nt Thlfy y•ar L*#t >•w Pl•as•provld• • d￿¢￿p￿0￿ of th• •¥•nts •ndclreumst*nc 1&6 ft￿￿1110n La•t y••r Nol apOcabl• 16.7 knty•l• ¢Jf hwllAg• ••••t• by ¢l•M or group dl•tlnwknhlw th¢x• al ¢o•t and thom •t valuatlon ¥ahJ•llon ¢o•tGrow T￿1 Cwryrfng 4Th￿nt •t t￿ beglnnlng ofth• p•rtod Cljposalj D•wedatknnnmpalrrn8nt Rovalualk c￿Ing ar￿jnI at the eThJ of 16.8 H•rltag• ••••ts (wh•r• h•rftag• •M•l• v• not v•¢0ly￿•d M th• b•lanc• •h••t) Th• y•ar L•¥t y•ar 111 Explaln th• r••son why h•rltag• a•••ts hav• not b8•n r•¢ognl¥•d on th• b•l*ne• *h••L IID Doscrlb• th• slgnllkanc• and nthr• ol horf149• 0ss9ts. Iiiil Dl¥¢lo•e Inlomwtion th•t 1$ helpful In a￿￿81n9 the value ol CC17a (Ex￿4 17111r2023 Section C Note5 to the accoijnts Not• 16 Horitag• ass•tS Ilvl Explaln the rea￿) why it 18 not prd¢tl¢abk to obtaln • ¥•lu￿10n ol heritage auots. CC17a IE￿1} 31 1711112023 Soclion C Notes to the. J￿nt••• or on b•lwW•f • thlwd p•rty CCIT• (Ex41 17111r￿23 cclion C Nots 17 17.6 Con¢Mslor4ry1 In¥•8trn•nt M••ts Tow L￿ty￿rE y•w La•ty pm¥Sd•rf V•lu• d •ny¢(¥K•Ml•nwy wN¢h b••n MrnmMt•d nol l•k•n up •1 th• mp•thg d*t• Amourt• P•￿ty1• ￿thITr l y• rrt•lv*bl• *llNn 1 17.7 Addllk•MI Inloffi •10nlfflU￿• oflnvMtrR•Thi4tolh• eh*V• ¢•n¢Ntl•M •rth• •fh•dgkng l• flmncw F¢Y dl kn•bMM• m•tsw•d th• b••l• hrd•t•rnIl￿fiVth• v•lu•. Ind￿￿• my •ppl•d * ¥*h t•éhnlw•. 4 lofft •1 ••¢wlty, ¢h• ¢wJlnq •mIx￿1 alth• Ilnw%l•l •v•¢ phdB•d•* ￿•￿1*ya￿Ath• t•ttii• and tondNlon• r•*lng 10 p 17a{Exa) 17M1f2023 Section C Note5 to the accoiiiits Not• 18 18.1 Pl•M• stst• th• •mount I￿*1•¢# In prngr•M an•lys•d b•iw••n IV¢)rk In For For rnMI• For For Y•* +knpalr•d Add•dlnp•rfod T•)tsl th1• To(•1prnvlo￿ y••r TN• >wr La•lswr 182 PloM• •pKlfyth• ¢wryinll •mowrt of •lo¢k• pW9•d Il•blllll•• CC17a IEXLXII 17111r2023 Section C NDIos to the accoiints Iconll Nots 19 Pl•a*• compl•t• thls not• ff tho ¢hwlty •ny 19.1 An1￿1* al y•ar Last y•ar Trnd• d•btov• Pr•paym•nts and •ccru•d Inco Oth•r d•btor¥ 476.0 259.0 735.0 550.0 1.569.0 192 &•m•tyJl* of d•blor• r•covwabkn In morn th•n 1 lkn¢knl•d In d•blor* •bov•l Th1• >••r L•¥t y••i Tr•d• d•btors Pr•p•yTn•rbt• •nd •Kru•d Oth•r d•blorn Totsl CC178 IEKel) 37 17111rJ)23 SÈciion C Nolps lo the iccoiinl8 Nots 20 Cr•ditorn and a¢¢rual¥ 20.1 An•￿ts of (¥•ditorn Jfiounts f•lllng du• aft•r mor• than on• ar Th1• ￿•r LBst ymr Lut y••r Accruals lor grnnts Bank lo•M •nd ov•rdr•fi• Tvad• u•dltorn p•rlomiIn￿WI•lat•d gr•nts A¢crual• and d•l•rv•d In¢om• T•xatl•)n •nd •o¢l•l Mewlty To¢•1 202 D•f•ff•d In¢om• Th1• L4•t y•*r B•lIn￿ at lh• •lart ￿th• v•portlwJ p•rfod Amounts •dd•d In ¢4mnt p•rlod 427 Balanc• •t th• •nd ofth• r•portlng p•rlod CC178 IExr411 17111r2023 Seclioii C Notes lo Ilie ancoiints Iconl Not• 21 Provisions for liabilrth$ and charges 21.1 M•v•n•rt• In rn¢ognl••d piovl•loM •nd fundlNd th• p•rfod vev L*51 war Balanc• at the 8tsrt ofth6 r•portlnq p•rfod Amounts add•d In ¢urr•n¢ p•rf•d Amounts ehJry•d •galnJt th• PTOVI•i¢￿ kn th• ¢umnt p*1• Unuud amounts ro￿￿1 durlng th• pwlod B•l•nc• at th• •nd ofthe r•portlng p•rtod 212 Phi•• pro¥kl•: . • brfof dH¢rlptlon of obllg•llons on th• balaA¢• sh••t bnd th• •xp•d•d amount •nd tlmkng of r••uMlng pAym•nts', . ￿ IndlcNtlon ol th• uDc•rt•lntl•• •boul th• •mount r Ilmlng of thoA• oulfl0T￿. #nd th• •mounl of •ny •¥Mt Ih•¢ h•• b••n m¢ognl••d for th•t •xp•thd rnknbur••m•nL 21.3 F•r any fundlng ¢•mmMm•nt that l• n41 rKognkn•d •• • Il•blllty or Pro￿•10n, pro¥ld• thtsl• of commllm•nt m•d•. th• tlm• lrnm• Ol th•t cornfflltm•nL •ny p•rforni•nG•wrnl•t•d condltlon• det•llt ol how th• comfflltm•nt wll b• l￿ded (wllh ¢ontr*¢ts lor ￿PItal •xp•ndltur• M￿rat•ty Id•ntlN•d). Not a￿￿•b 21A Wh•r• unrnJtrlttl•d lunds h•v• b••n d•*lonrt•d t• a ¢I)n￿lIm*n( plM•• d6•¢lw th• n•¢uf• 91 •ny am¢ynts dMlgn•t•d and th Itk•ty tlmlng ol th•t •xp•ndlturn. CC178 IEx¢81) 1711112023 Section C Notes lo the accounts Icontl Note 22 Oth•r dlsclosures fi)r debtorn. credlt(Ks and other baslc flnanclal Instruments Lmt y•ar Not applic8ble 22.1 Phas• provld• InfornMtl¢n about th• slgnfflcanc• of fin•nciJl in¥trum•nt• {•g. d•btOT•, cr•ditorn, in￿stm•n￿ •tc) to th• charlty's flnanclal posltlon or ￿rf￿rnIlbC•. for •¥ampl•, th• t•mM and eondltlons ¢1 loans or th• w of hedglng to rnanage flnanclal rlsk. Not applicat4& Nol a￿lCable 22.2 11 th• charlty ha• wovld•d financlal a•Mts as • form ol $•¢urlty. th• earrylng amount of th• flnanelal a•s•t8 pl•dg•d • •Kurlty and th• terni• and ¢onitlon• rnlat•d to il• pl•dg• •hould b• gl¥•n h•r•. CC17a (Excell 1711112023 Section C Notes to the accounts Icontl Note 23 Corrtin9ent Ilabllltles and contlngent as*ets 23.1 Contlng•nt Ilablllt w￿1¢ th• charity ciwrtingBnt liabililitio•. pl•••e complete the lolliming s•ction ￿lesS Ihe pNsibilty of th•ir exist￿¢? i¥ rwnol•. TIM• y••r D•s¢rlptlon of It•m In¢ludlng lts1•g4l n•tsr•. Pl•a ducrlb• any J•curlty ffid•d In conn•cllon lo th• Ilablllty. E8tlm•t• ollln•nclal •ff•ct Last D•s¢rlptlon of Il•m In¢ludlng h hg•l nthrn. PI•M• d••cflb• any ••curlty provld•d In conn•etlon to th• Ilablllty. E•tlm•t• of flMncl•l •ff•¢t 23.2 Contlng•nt ••Mt• Wh•r• th• ¢h•rlty ¢ontlng•irt ••••ts. pl••M ¢ompl•ts th• k•ll¢ywlng ¥•ctl¢M wh•Th th•lr •xl*t•n￿ IS prob•bl• Thh y••r D••wlptlon of It•m Estlmit• of11n•K￿l •ff•¢t La•t y••r 23.4 Olh•r disdo*ur•s for conting•nt ￿$*¢$ an￿or liabiliti•s Pl•a¥• provld• th• fdlowlng Inlomiallon wh•ro IxxtO¢abl•: Thr• ￿thr Last y••r Nc* Op￿&bI Expl*in any un¢•rt•lntl•¥ ￿l￿1ft9 to th• *mowrt or tlmlng of settlement: and th• poulbllty of any r•lmburn•m•nt Wh•r• It Is not practlcal to mak• (¥n• or mov• of th• disc1￿￿￿$. pl••￿ stat• thls fact Not appli¢able CC17a (Excel} 41 1711112023 Sorlion C Notes to tl)O wr Ihe (*wty h rNoStod prcp8ty by replwposed the r 8rwker room to provhya Spaco for a r*w tenant LegBI h88 b8en swhl to uro tsnant agre8m8nts We lalr and caraful ••kncikn oflenanlB prcle¢lJ the rhorttyfrorn 1*3h riskW••kly r•nWs of the r•malnlry room tivilos I￿k u D4n¢• Ju-JItB 8150 pY0V￿at a re9￿ar inccrn. 25.1 Plw*• pr•Nld• d•tsll• ollh• ¢hwllf• •xpo8ure to u•dlt (th• rllk d Ihcurrkng * Ir du•to • d•btor not paylng wh•t kn ty*•dl, 1Squhl sk Ith• ol not ￿Ing able to m••t Short t•rni finan￿•1 domané*l and mwk•t (th• rt•k that th• valu• of an Inbwtm•nt ￿11 f•n du• to ¢lwng•¥ In the m•rk•tl orfsln9 from fln4nc1￿ In•trurn•rts to whl¢h th• ¢h•vlty l* •xpp••d It th• •nd ol lh• Ilny p•rlod •nd •xpl•lN hty* th• ¢h•ilty m•MO•• tho•• A•k•. thrrMJ* r•Bu* GThJit rw4rol aclNty aT¥J OXF(￿j foi gMI 8nd ¢•rdl b￿got morthrvJ li In p￿cO bj r• that Ih chwlty r•rnalM vhbl•. No *weslm8nts are h8*1 vthkh could cou8• r8 lo r*k frtyn mwkot fkntuatkns. 252 PIMM 9h• d•t•S1s of th• amount al¢h•ng• ITh lllr ¥Alu• ol ￿•1¢finanCI*l Iiistrwn•rt• {d•btsrn. tr•dllm, Invts¢m•nts IM• ¥rf¢Sw 11. FR8 1Q2 80RP)I m•••ur•d •tl•lr ¥•lu•throuW th• BOFA th•t l• Atlrllxrtabh to ehTho•• In cr•dlt rf•k. No chwg• * OK• f•trv￿￿• ol flMrK4wl Iniinrnts to cknHng•8 I1￿. No chwye lo the falr valuo of fknoncknl Instrunont8 lo chanqes In credll rfBk. CC17a I 17111￿023 Soclion C Notes to tho accoLints coiit Notg 26 Ev•nts aft•r th• •nd of the rèporfing p•riod Pl••s• ¢omple(e thls not• •v•nts (nol r•qulrlng •dJustm•nt to th• •eeounts) Pl•u• provld• d•t•lh of th• Tr•lyr• ofth• Not hwkab Pro¥ld• an ••thMts ol th• fln•n¢l•l •ff•¢l of th• •v•nl or a •tatom•ntth•t •u¢h •n 08￿MI￿ winot b• mad• CC178 IEx¢el} 17111r2023 IIE. Iiiiiiio lllliiiiiiiiio iulliiiiiiiii Illillllllll lluulliiiiiiiii lllllllllllll Section C Notes lo the ?ccoiJnts Icont Not• 27 Charlty ￿ndS {cont) 27.3 Trnn8fer8 betw¢en funds Th15 gar R•uon tr•n¥f•r •nd wh•r• •ndowm•nt Is conv•rt•d to Ineom•. W•f for Its ¢¢)nv•rnion Amount Betsyeen unrestrided and restricted fvnds Bgtsvt•n 0ndow￿l an(1 restrictfjd Betsyepn en(h)wnwnt and unr88trirt8d lunth La8t ••r R￿40n for tr4n•f•r •nd wh•r• •nd(r•m•nt l# con¥fjrt•d to Incom•. 1•gal pw•r for h• ¢onv•r¥lon Amount Beh¥*en unrestrfrled and rèstdcted lunds ￿ets￿n endchvrr￿l and restricl•d lunds B9tsv￿Th 8ndowrrénl aThJ unrestrtGtod fvnds 27.4 D•slgnat•d funds Thls ear Pl•nn•d u•• af th• d•*1 n•tlon H&S Unr¢th¢t•d rnswve categorised a8 an ￿rn￿rkod rg8erw from ￿n￿till88d F￿202￿21. To ￿ ca￿1￿j foThvard to FY202&24. 133 Capit81 R•soM4 Unre¥lricted resorve c4tegorised as capttal rns8W8 to provth funding for ful￿0 plann•d mwrbtgnynce end W•Thks 6711 Profgssional ffjes Unrosln'cted reserve categorised 0$ 8n eamaVAed Te¥erve arfsing from un-uulised ￿d9¢1 in FY2022-23. To be ulilk8ed FY2LY23-24 for rinanci 8 VAT roww. 495 L•¥t Pl*nn•d u•• • ot th• d••1 atlon Unreslrict8d reserve ¢a1ogori8ed as the cBpitsl resefve, ari8ing from su￿lUSe$ geneTaled on chaiilable aclvlllos. Plannod lo bo ulilK8•d in fubjrn years ftx fu￿￿8 planned ffdnt•nanc4 and capllal work$. ReBerve fulty utilised in FY2021-22. Capital work5 Unreslrtcted resem cat8gorfsed as an e8Th8rked ras8No arf8lng from Ut￿Y￿14￿ budg¥t in Fy202￿1. Utili5ed in FY2021-22 to pro￿de financiTrJ for equlpment pUth￿. Equlpment Purchases H&S Unr8strkt8d ¢ategorised as an earnarked reserve arlsing from urHrtilised budget in FY202￿21. To ba carried forward to FY2023-24. 133 CC17a IExt81) 47 1711112023 Setiion C Note 28 TIiUE L•yl wlhw#yl•g TOT >wr TRUE YOT oAk•V•x CC17• 17111r Nol• 28 TRUE Trnwl Olh•r Ipl•*• •p•* Th1* 21 CC17•iEtr•Tr 17111124t3 Note 28 •r pwty •id It pth•d •nd thirtng ¢Gl7•lE 1711112023 Section C Notes to the accoiints Iconll Noto 29 Addltlonai Dlsclosures T￿ follwlng •r• $lgnlll¢ant mittern which are nol cowrnd In othgr note• and ne•d to b• in¢lud•d to provld• a woper understandlng otth• •¢c￿rtts. Ilth•re l• in•uffici•nt room h•r•, pknsè W • rat• sh•èt No additonal di8cbsLres ¢0 me&e. CC17a IExtWI 51 17111r2023 **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** |**Report to the trustees/**
**members of**
**On accounts for the**
**period ended**
**Set out on pages**|Alsager Institute Charity Accounts| |---|---| ||| ||March 31st, 2023
**Charity no**
**(if any)**
520002/1| ||| ||1- 66| ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. **Basis of independent examiner’s statement** My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. - **Independent examiner's** In connection with my examination, no matter has come to my attention: **statement** 1. which gives me reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act - have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. |**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**Address:**|**Date:**|13/07/2023| |---|---|---| |||| ||John Henry|| |||| ||ICAEW|| |||| ||Carreg Lwyd|| ||Cefn Bychan Road|| ||Pantymwyn, Flintshire, CH75EW|| 1