CHARITY COMMISSION FOR ENGLAND AND WALES Truste& Annual Report for the perlod Fnxm l April 2023 to 31 v*rth 2024 Charlty name: Alsager Institute {Ihe Ch¥itrf) (harity registration number: 521XM)2 Objectlves and Activltles SORP reference Para 1.17 Summary of the purposes of the charity as set out in its governing document The Charity's trust deed explalns its purpose is: "To molntoin the Institutefor the purpose of physicol ond mental troining and recreotion and sociol and intellectuol developmentfor the beneflt of the towns People of Alsoger." Summary of the main actlvltles in relatlon to those purposes for the public benefit, in particular, the activities, projects or service5 identified in the accounts. Para 1.17 and 1.19 The main activity of the Charlty Is the provision of facilities: the hlre of rooms and a bowllng green. During the year the following activities took place: Educatlon and training provided to young adults with additlonal needs, Dance classes provided to chlldren. Before and after school provision by a thlrd-party hirer. Casual room hire for community theatre group. Casual room hire for youth Jujltsu lesson5. Recreational crown green bowls provided to the members of a reglstered charity. Ad hoc prlvate events. Statement confirming whether the trustees have had re8ard to the guidance issued by the Charlty Commission on public benefit Para 1.18 The Trustees have been given sufficient information to understand the guidance. Additional Information (optlonal) You may choose to include further statements where relevant about: SORP reference Alsager Institute Trustees Annual Report FY23-24 Policy on grant making Para 1.38 Not applicable- the Charity does not make grant payments. Not applicable- this does not form a material part of the Charity's charitable and investment activities. Not applicable- the Charity does not utilise volunteers. None Policy on social investment including program related investment Contribution made by volunteers Other Para 1.38 Para 1.38 Achlevement5 and Performance SORP reference Para 1.20 Summary of the main achievements of the charity, identifyin8 the difference the charitvs work has made to the circumstances of its beneficiaries and any wider beneflts to soclety as a whole, The Charity provide5 a venue for room hire for the benefit of residents. One of the main hlrers Is a not-for-profit organisation who provide a safe environment for training and development for adults wlth learning difficulties. The organisation benefits from the central location of the Charitvs building to help the clients integrate into the local community by using shops, cafes, the library and public transport. The venue also hosts a business providing before and after school care, providing sepdice for local schools and parents. The Charlty leases a bowling green and clubhouse to a local registered charity who provide crown green bowllng 7 days a week durin8 the playin8 season. The CharSty also provides a venue for children's dance and jujitsu classes. Also, the Charity hSres space to a local amateur theatre group who make use of the facility for their rehearsals. The Charity provides a low cost buildin8 avallable for hlre for the communlty for a range of events, such as birthday parties, rehearsal space or training. Addltlonal Informatlon (optlonal) You may choose to include further statements where relevant about: Achievements against Para 1.41 The main activity of the Charity is the provision objectives set of facilities: the hire of rooms and a bowling green. Alsager Institute Trustees Annual Report FY23-24 During the year the Charity continued to deliver its objectives with regular daytime and evening users of the rooms within the facility and the connected bowling green. A requirement for some repairslupgrades were identified culminating in repairs to hot water heaterand plumbing in the toilets and compliance work. Performance of fundraising activities against objectives set Para 1.41 The Charity needed to secure external grant funding in the year to contribute towards its running costs and planned capital works. It was successful in obtalnln8 a £10,000 grant from Alsager Town Council. Investment performance against objectives Para 1.41 The Charity's Reserves and Investment pollcy, approved 28 November 2023, states: Investment Objectlves The two primary objectives of a prudent investment pollcy are: l. Security of reserves (protecting the capital sum from loss); and 2. LiquldSty {keeping the money readlly available for expendlture when needed). Once proper levels of securlty and Ilquidity are determined it wlll then be reasonable to consider a thlrd objective, what level of yleld can be obtalned consistent with the flrst two objectives. Having insufficient funds meant the Charity dld not make any financial investments in the year. Other None Flnanclal Revlew SORP Reference Para 1.21 Review of the charSty'S financial position at the end of the period Durlng the year, expenditure of £57,495 was incurred and income of £62,077 wa5 generated giving a net surplus of £4,582. Income from charitable activity fell by £4,167 to £62,077 due to reduced demand for venue hire. Alsager Town Council supported the charity with a grant of £10,000 towards running costs. Half of the year-end surplus, i.e. £2,291, was added to the capital reserve at year end in line Alsager Institute Trustees Annual Report FY23-24 Page 3113 with the approved reserrfes policy. The remaining half was added to the general unrestricted fund (general reserve), increasing its value accordingly. There were no transfers out of either reserve. The combined funds of the charity at the end of FY23-24 totalled £236,053 (detailed below). Statement explaining the policy for holding reserves stating why they are held Para 1.22 The Charities adopted the Reserve Investment policy, approved 28 November 2023, states: ALSAGER INSTITUTE RESERVES POLICY Unrestrfcted Funds - General Alsager Institute will maintain a general unrestrlcted fund (general reserve): A sum approximately equal to 25%- 50% of its net revenue expendlture To provide a contingency due to the uncertainty over future income, to allow time to develop new sources of income or to cut back on related expenditure. Unrestrlcted Funds- Desl8nated Capltal Reserves Alsa8er Institute will build a capital reserve to provide financing towards the Planned Maintenance Program for the time period (2016-2025). Earmarked Reserves Alsager Institute will establish earmarked resenies as appropriate. Restrlcted Funds- Income Alsager Institute will classify any external grant fundin8 received thatls provided for speclflc purposes or projects, as restricted incoffle funds. Alsager Institute may approve the reclassification of restricted income funds into unrestricted funds once it has been established that they can be lawfully transferred. That would be subject to the terms imposed by the provider of the funding. The reclassification must be reported in accordance with the requirements of FRSIO2. Restricted Funds- Endowment (Capltal): Permanent Alsager Institute holds a permanent restricted endowment fund in the way of the Institute land and buildings. As explained above, since the Charity presently has no power to convert Alsager Institute Trustees Annual Report FY23-24 the capital into income {without first seekin8 permission from the Charity Commlsslon), it Is classified as a permanent endowment fund. Any use of the property outside of the trusts in pla￿ could only lawfully occur if the Commission authorises this by way of a further Scheme. If that V￿re to occur, the asset could be reclassified as an expendable restricted endowment funds and the reclassification must be reported in accordance with the requirements of FRSIO2. Amount of reserrfes held Para 1.22 The combined funds of the Charity at the end of FY23-24 totalled £236,053: £205,000 permanent endowment fvnd £133 designated unrestricted funds, an earmarked reserve to finance H&S training whlch originated from un- spent budget from FY2020-21 (not from external grant funding) £495 designated unrestrlcted funds, an earmarked reseNe to finance a VAT revlew In FY2023-24 which originated from un-spent budget Sn FY2022-23 (not from external grant funding). £9,002 designated unrestricted funds, earmarked as a capital reserve. £21,423 general unrestricted income fund. Reasons for holding zero reseNes Details of fund materially in deficit Para 1.22 Not applicable- the Charity has reserves. Para 1.24 The Charlty holds a level of Beneral reserve which is within the level as determined by the approved reserves policy. It holds £9,002 in its capital reseNe which is thought to be an inadequate level to finance buildin8 maintenance costs sn the near future. This is identified in the FY24-25 budget wlth the requlrement to secure external grant funding to contribute towards costs, in conjunction with the charitws own capital reseNes. Explanation of any uncertainties about the charity continuing as a going concern Para 1.23 There are no uncertainties about the Charity continuin8 as a going concern at pre￿nt. The Charity signed a licence to occupy with Cheshire Learnin8 and Development Centre which requires slx months notice from either Alsager Institute Trustees Annual Report FY23-24 party to terminate. At the point of the report being approved, the licence to occupy Is ongoing with no notice being senied, and no knowledge of an intent to do so by either party. The Charity signed a licence agreement with The Den, a before and after school provider in November 2021 giving a regular income to the Institute, with six months notice required to surrender the licence. Alsager Institute Bowling Club continues to utllise the Charity's bowling green. Also. there are a number of regular hirers utSllsing the facilities. Hirers of the buildin8 do so on short to medium term contracts and the risk of loss of a hlrer Is always a risk faced by the charlty. Additlonal Informatlon (optlonal) You may choose to include further statements where relevant about: SORP Reference Para 1.47 The charltVs principa I sources of fund5 {Includlng any fundraising) Income from hirers. External grant funding which has hlstorlcally been sourced prlmarSly from Alsager Town Council and on occasion from other organisations. Investment policy and objectives including any social investment policy adopted Para 1.46 The Charlty's Reserves and Investment pollcy, approved 28 November 2023, states: Scope of Investment powers As an unincorporated charity, AIsa8er InstStute has a '8eneral power of Investment, which allows trustee5 to invest the charity's funds in any asset that Is speclflcally Intended to maintain and increase its value and/or produce a flnanclal return. Investment Oblectlves The two primary objectives of a prudent investment policy are.. l. The security of reserves (protecting the capital sum from lossl 2. Liquidity (keeping the money readily available for expenditure when needed) Once proper levels of security and liquidity are determined it will then be reasonable to consider a third objective, what level of yield Alsager Institute Trustees Annual Report FY23-24 can be obtained consistent with the first two objectives. Investment Prlorltles Alsager Institute's investment priorities therefore are: the security of its reseNes, and the adequate liquidEty of its investments, and the return (yield) on investment-A15ager Institute will aim to achieve the optimum return on its investments commensurate with proper levels of security and liquidltv. All Investments will be made in sterling. All investments of money under the control of the Alsager Institute shall be in the name of the Alsager Institute. Alsager Institute take5 a cautious approach to risk. Investments should be relatively risk free as the charlty needs certainty over future available funding. In order to dlversify an Investment portfolio which wlll malnly be Invested In cash, investments with any one financia l institution wlll be capped at the deposit limit covered by the Financial ServSces Cornpensation Scheme. Investments will be placed with a range of approved financlal Instltutlons to ensure maximum recovery should any institution collapse. Alsager Instltute wlll only invest in institutlons of high credit quality- based on informatlon from approved credit rating agencies IMood¢s Investors Service Ltd, Fltch Ratings Ltd or Standard and Poorfs). High credit quality Is defined as a body or Investment scheme with an 'A' or Pl ratin8. The risk of loss on investments will be monitored by review of credit ratings on quarterly basis. Alsager Institute will assess the risk of loss before enterlng Into, and whilst holding, an investment. Non Speclfled Investments These have greater potential risk, such as investment in stocks and shares, and Alsager Institute wlll not participate in such investments, which are considered not to offer the level of security and liquidity needed. Alsager Institute Trustees Annual Report FY23-24 Page 7113 Long-term Investments Alsager Institute may consider a 2 or 3 year Bond being entered into in the future if the investment rate was attractive and the trustees were confident, after having performed an assessment, that funds could be committed for that perlod of tlme. Automatic Balance Sweeping Alsa8er Institute will invest through Its bank where appropriate by a series of linked accounts which allow transfer of money not immediately required to successfully higher interest investment. The Charltles Llquldlty Needs Alsager Institute will detemiine the maximum period for which funds may prudently be invested, so as not to compromise liquidty. This assessment will be connected to spending plans in the short to medium term, Including financing required for the planned maintenance prografflme for buildin85. The Policy quotes the recommendations of Charity Commission guidance 14- charities and investments matters, regarding giving consideration to the environmental and social impact of the companles Invested In. However, the investment objectives and priorities do not include environment and social factors, and this can be included in the future, if the Trustees deem it to be approprlate. A descriptlon of the principal risks facing the charity Para 1.46 The prlnclpal rlsk Is from105s of Income from use of the venue. Hirers of the building do so on short to medium term contracts. Also, there is risk of major works being required on the fabrlc of the building arising from building inspections, emergency repair or malntenance requSrements. The Ilmlted reserves set aside for such work means this work would need external grant funding. The Charity does not have a medium-term business plan in place and this presents a risk of a lack of direction in operational objectives. Not applicable. Other Alsager Institute Trustees Annual Report FY23-24 Structure, Governance and Management Descrlptlon of charitys trusts: SORP Reference Para 1.25 Type of governing document (trust deed. royal charter) How is the charity constituted? le.g unincorporated association, CIO) Trustee selection methods including details of any constitutional provisions e.g. election to Post or name of any person or body entitled to appoint one or more trustee5 Trust Deed Para 1.25 Charitable unincorporated organisation Para 1.25 The elected members of Alsager Town Council form the trust as part of thelr role as a Town Councillor. The members of the Alsager Institute Management Committee are appointed annually at Alsager Institute's Annual General Meeting . The members of the Management Committee for FY23-24 were appointed at the Charity's Annual General Meeting held on 23 May 2023. Addltlonal informatlon {optlonal) You may choose to include further statements where relevant about: Policies and procedures Para 1.51 The trustees were provided with the Charity adopted for the Induction and Commlsslon guidance 'Charlty Trustee training of trustees Welcome Pack,. Trustee tralning is available to all trustees through Cheshire Voluntary Service (CVS), local or8anisation which the I nstitute Is member of. Alsager Instltute is a standalone charity: it is not part of a larger group, nor does It have any subsidiaries. The charivs organisational structure and any wider network with which the charlty works Relationshlp with any related parties Other Para 1.51 Para 1.51 Alsager Town Council is the Corporate Trustee of the Institute. Not appllcable. Reference and Admln15tratlve detalls Charity name Village Institute Other name the charity uses Alsager Institute Registered charity number 520(J)2/1 (scheme number 125,0291 Charivs principal address Green Drive Alsager Cheshire ST7 2EQ Names of the charlty trustee5 who manage the charlty (SORP reference 1.27) SORP Reference 1.27 states- the names of all those who were the charity's trustees on the date that the report was approved or who served as a trustee in the reporting period. Alsager Institute Trustees Annual Report FY23-24 Trustee name Dates acted if not for whole year Name of perxln (or body) entltled to appolnt trustee lif any) AlsagerTown Council Offlce (If any) Rod Fletcher Alsager Town Councillor June Buckley Alsager Town Counclllor Member of Alsager Institute Committee Ceased to be a trustee on 9 May 2023 AlsagerTown Council Michael Unett Alsager Town Councillor Member of Alsager Institute Committee Alsager Town Council Alison Nayling Alsager Town Counclllor Member of Alsager Institute Commlttee Ceased to be a trustee on 9 May 2023 Alsager Town Council Rosie Redstone Alsager Town Councillor Member of Alsager Institute Committee Ceased to be a trustee on 9 May 2023 Alsa8er Town Council Phll Wllllams Alsa8er Town Councillor Ceased to be a trustee on 9 May 2023 Ceased to be a trustee on 9 May 2023 AlsagerTown Councll Ron Tyson Alsager Town Councillor Chalrman of Institute Committee AlsagerTown Council Pauline Hubbard Alsager Town Counclllor Member of Alsager Instltute Commlttee Alsager Town Council Jullan Goodrlch Alsager Town Councillor Chairman of Institute Committee Alsager Town Council Jane Hearne Alsager Town Councillor Alsager Town Council Derek Hough Alsager Town Councillor Ceased to be a trustee on 9 May 2023 Ceased to be a trustee on 29 January 2024 . Joined as a trustee on 9 May 2023 Alsager Town Councll Rachel White Alsager Town Councillor Alsager Town Council Christopher Venables Alsager Town Council Member of Alsager Institute Committee Alsager Town Council Re8 Kain Alsager Town Council Joined a5 a trustee on 9 May 2023 Alsager Town Council Alsager Institute Trustees Annual Report FY23-24 Page 10113 Joe Davies Alsager Town Councll Joined as a trustee on 9 May 2023 Joined as a trustee on 9 May 2023 Alsager Town Council Richard Mccarthy Alsager Town Council Vice-chaimian of Institute Cornmittee Alsager Town Council Alistair Grimlev Alsager Town Council Joined as a trustee on 9 May 2023 Alsager Town Councll Ceased to be a trustee on 18 April 2024 Joined as a trustee on 27 June 2023 Kath Carter Alsager Town Council Alsager Town Council Ceased to be a trustee on 18 January 2024 Joined as a trustee on 27 June 2023 Derek Lon8hurst Alsager Town Council Stephen Butterfield Alsager Town Councll Joined as a trustee on 5 March 2024 Alsager Town Councll Brlan Drake Alsager Town Councll Joined as a trustee on 5 March 2024 Alsager Town Council Corporate trustees- names of the dlrector5 at the date the report was approved Dlrertor name Alsager Town Council Name of trustees holdln8 tltle to property belonglng to the charlty Trustee name Dates acted If not for whole year Not applicable Funds held as custodlan trustees on behalf of others Description of the assets held Not applicable. in this capaclty Name and objects of the charity on whose behalf the assets are held and how this falls withln the custodian charity's objects Details of arrangements for safe custody and segregation of such assets from the chariWs own assets Not applicable. Not applicable. Alsager Institute Trustees Annual Report FY23-24 Page 11113 Additional information (optional) Names and addresses of advisers (optional informatlon) Type of advlser Name Address Property Surveyor/ valuer Independent Examiner Lowe & Elliott Chartered Surveyors Property Surveyor / valuer JDH Busines5 Seniices Ltd Independent Examiner Solicitors Poole Alcock Ltd and Brabners Ltd Solicitors Advlsers Cheshire Voluntary Services (Cheshire East) CVSCE Advisers Names of chlef executlve or names of senior staff member5 (optlonal Informatlon) J Mason -Town Clerk (N Clarke resigned December 2023) C Bagnall- Deputy Town Clerk S Wootten - Facilities Manager A Dixon- Finance Mana8er Exemptlons from d15closure Reason for non-disclosure of key Not applicable. ersonnel details Other optlonal Informatlon Not appllcable. Alsager Institute Trustees Annual Report FY23-24 Page 12 | 13 Declarations The trustees declare that they have approved the trustees, report above. Signed on behalf of the charitys trustees Slgnature{s) Full name{s) Position (eg Secretary. Chalr, etc) .J WLI cQJ Net movement In funds S18 519 S20 Roconclllatlon of funds." Tolal funds brtsjohl lomord Total funds carrled fornard S21 26,471 S22 236,053 CC17a (Excel) 2711112024 Section B Balance sheet Rèstricted UnreBtrlcted Income fund8 fund8 Endowment Total this funds yoar Total last year Fixed assets Intangible assets Tangible assets Herltage assets Inv•stments F01 F02 F03 F04 F05 (Note 15) (Noto 14) (Noto 18) (Note 17) B04 Total fixed assets B05 205,000 205 000 205,000 Current assets Stocks (Note 18) Debtors (Note 19) Investment8 {Nota 17.4) Cash at bank and In hand (Nole 24) Total current assets 810 2.818 735 Credltors: amounts falllng du• wlthln one year (Not• 20) B11 7.932 7,932 5,570 Net Gurr•nt a5￿ts/{lIabIlItIOs) B12 Total assets less Gurrent Ilabllltles B13 Credltors: amounts falllng du• aft•r one yoar {Note 20) Provl8lon8 for Ilabllltle8 B14 B15 Total n•t assats or liabilitl•s 816 31,053 205,000 236,053 231,471 Funds of the Charlty Endowment funds {Note 27) Restrlcted Income funds (Note 27) Unrestrlctod fund8 Revaluatlon r￿erve 817 205.000 818 819 31,053 31,053 26,471 B20 Total fiinds 821 Slgned by on8 or two trusteeB on behaff of all the truslees Date of approval ddlmml Slonature Print Name CC17a (Excel) 2711112024 Section C Notes to the accounts Note 1 Basis of preparation This s•ction should be compl•t•d by all charltles. 1.1 Basls of accountlng These accounts have been prepared under Ihe historical cost convention with items recogni5ed at cost or transaction value unless otheDNise ststed in the relevant note(s) to these accounts. The accounts have been repared in accordance with: the Ststement of Recommended Practlce: AccountSng and Reporting by Charities preparing their accounts In accordance wlth the Flnanclal Reportlng Standard applicable in the UK and Republlc of Ireland (FRS 102) Issued on 16 July 2014 . and with" and with. the Financial Reportlng Standard applicable In the United Klngdom and Republic of Ireland (FRS 102) and wlth the Charltles Act 2011. The charity constitutes a public beneffit entity as defined by FRS 102.. -Tlck as approprlate 1.2 Golng concem If there are material uncertaintles related to •v•nts or condltlons that Cast slgnlficant doubt on the charlty's ablllty to contlnue as a golng concem, please provlde the followlng d•talls or state -Nol appllcabl•", If approprlate.. An explanation as to those factors that support the concluslon that the charlty Is going concern., Dlsclosure of any uncertalntles that make the golng concem assumptlon doubtlul; Not Appllcable Not AppllGabl• Where accounts are not prepared on 8 going concern basss. please disclose this fact together wlth the basls on whith ihe twstees prepared the accounts and the reason why the charlty is not regarded as a golng concem. NotAppllcablo 1.3 Change of accountlng pollcy The accounts present a true and falr vlew and the accounting policies adopted are those oullined in nole { }. Yes" -Tl¢k as approprfate No. Pleaso dlsclose.. (l) the nature of the change in accounting policy* Not Applicable (11) the reasons why applying the new accountlng pollcy pmvides mor• rnliable and more relevant Infomiatlon,. and Not Appllcable CC17a (Excel) 2711112024 Section C Notes to the accounts Note 1 Basis of aration (iii) tho amount of the atyustment for each line affocted in the currnntpenod, each prior perlodpras•ntad and the aggregate amount of the adjustment rnlating to perfods before those presented, 3.44 FRS 102 SORP. Not Applkable 1.4 Changes to accounting estimates No changes to accounting estimates have occurred in the reportlng perlod (3.46 FRS 102 SORP). Yes" No. -Tlck as approprlate Please dlsclose.. (l) the nature of any changes.. Not Appllcable (11) tho effect of the Change on Income and oxp•ns• or assets and Ilabllltles for the currant period," and Not Appllcable (114 wher• practicable, the affect of the clMng• In on• or morn futurn p•rlods. Not Appllcable 1.5 Matsrlal prlor year error8 No materfal prfor year error have been Identlfied In the reportlng perlod (3.47 FRS 102 SORP). Yes. -Ti¢k 88 8ppropriate Please dlsclose.. (l) the nature of the prlor perlod em>r,' Not Appll¢•blo (il) for each prlorperlod presented In the accounts. the amount of the correction for each account Ilne Item affected,. and Not Appllcable (111) the amount of the corroctlon at the beglnning of tho earliest pn.or perfod presented In the accounts. NotAppllcable CC17a (Excel) 2711112024 Section C Notes to the accounts cont Note 2 Accountlng pollcies Please complele this note when first reporting under FRS2102. SeGtion 35 of FRS102, requires 3 reCon￿liatIOnS to be pres8nl8d. rfall ar8 applicabl8. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Pl•ase provido a do8crlptlon of the nature of each changa In ae¢ounting polley NotAppllcab RKon¢llatlon of funds p•rpr•vlous GAAP to funds detemjlned under FRS 102 Start of End of perlod porfod Fund balan¢•¥ as pr•vlously stated AdJustm•nts.' Fund balanc• ￿ ro8lat•d RKon¢ll4tlon olnet IncoM￿(net expendltunp) por pr•vlous GAAP to nel Ineom•/{net •xp•ndltur•) und•r FRS 102 End of Net Incomg1(oxpgndlluro1 as prevSou•ly 8tat•d Adlustm•nts.' Pr¢vlous perlod n•t Incomol(expendltur• as rn•tatsd CC17a (Excel) 2711112024 Section C Notes to the accounts cont Note 2 2.2 INCOME Accountlng pollcl•s Th&sst•TdwdMyfof4ccouTrbFJgPtlrw ho5 bg8n appli6d by IhfrchwtyexGeplfvtho89 Irk6d ?40.￿ Nla.. Whwe a ¢Y•ddl*rt¥lpcdkyh¥$ bs•n *d¢ptodth•n t￿$ ts d•i•l*dln Ih•btsxbalow. R•¢oonltlon ol In¢om• Th8s6 8r8 InthB Sl8ieir*rrt of ￿nar￿￿81 (S￿Al¥￿.. thb charmv ￿orney tots rescwc85'. rt k5 mor8 likelyt￿n rnl ttrotthe tr￿te&S wll rf6WC85.' thB rnonDtsry Val￿ can be mea5wed w*hSu￿￿￿Iq￿bj￿. Nl8 Ttwe b80n ro offjethry of¥55ets arKI or urd￿¥ rwulr•a or PBrmttted byt￿ FRS 102 SORP ry FRS 102. Y¢¥ No Off4ottlng Y•s Nl8 Grarts ar¥J donat￿1* aio cdy I￿￿￿1•d Intt* SOFA Iththe *wme r0rcqn￿On ore mot15.10to5.12 FR8102 SCRPI. GY•its and donatlom In tho ca86 of perf￿MArth rd818d warts. ￿CS8 Cf 8wvk88 88 enUd•monl tothe grarrt OW ￿18 when pttftYm&rth iel8twl c0Th*H)￿ 8M mth15.18 FRS 102 SORPI. Lty8C￿ ar8 Indud&Y Int￿ sL￿A r8¢dpt li probat4e, tt￿t &, ¥bt*nthwe b88n BrBrt of prDbale, thB exe¢utNs fr0ve85t8ts￿￿d ttrot ItEr8 8re B$Bets In Iho 86t&te and attachad to wliNnth8 contr81 oltl• cMrty or twn rnet. Y88 Ye8 Ye8 Oov•rMi•rrt•rw*• Thè Ch0￿ h88 I￿8￿go¥￿￿o￿ knth8 r4porflng Gfft Ald r8C8lva￿O * IrLI￿ h Incomo*t•n Ihwe b BV8lhY declarat￿ dorrfy. Any Gfft Ald amourrt r￿0vered on ¥ (knwtlun b cor¥bJwed lo bv uflhBI ghl tre￿ad 85 an oddll1on19t￿ some Js Irdtl•l dorwknurlws th• or IN9 i•rrni ofthw appwl hav• ollth*•. Conlf4¢tuwl Incom• and Thh li orly I1￿￿•d In thb SOFA th• clwty wrwkJ•d lh• e p•rforrn4nc• r•lot•d I￿1￿9 01 th• p•rfcrm•rrt• r•i*•J co￿NIX•. rajt r•d￿mI on don•tloM and g1ft• Y¢8 No Nl4 Oomted Bood• Dwoi•d gLb)dg •ro m•••wed #f•*v•lu• Ith••moJttibrwh*htr* ••••t ¢fjuld be hBrvJ•SI urlws ImwAclco11o (IJ 80. Y•$ crnt of Bry 5tOGk ofooDd• do￿ld for thslrknlthto to 181r valua of at Iha Ilmè Ihty Br•rwnb8d on rttdpt. In r¢portlrs PBrbJ In*thh lfr08t￿k9 #re (*lrlxlfyY. ar•ro¢Og￿ed 85 an •XWWe 81 thg carrylty ol11* 8toc*s 8t dh1r￿th. DO￿l0￿ 9¢￿ fN r68alo mosswed 81 on rKollrltM whkh kn th •x*8d proce8da from iale18a8 IF*•X￿*￿ cotsii al iale, rac(yJn￿8d In'1￿￿• from oll￿r Ir8dlrq sct￿mIeS, W*ht￿ crxr68wrnlkng olc¢k recoordsed In balarKe 8trtht. On hs thp v4lug of $tock b chBfged tyB1rDI'l￿a from trodlw the proceed8 from gakn aio 8I'lrthmo from oth8F tr8dlry Yes No Nl• Y•8 No Nl• actl¥ttkg8'. Yes Nla Gr*)JB donated fcf oTrg¢Jng u80 tyth8 clwtyar• recogrdsed 88 *ltl8 4•19 •1￿ Inrludod Inltro SOFA 45 tAhqn reGehf8LIB. Yes Nla Gfft8 In klnd for u8• by tscMrtyar• In th• Sc*Au trcffl drmtlorvj r￿l•tI1. Dorwt•J Ind DoMtsJ s•rv*•s ar• I￿1￿1•￿ Intm SOFA¥￿ r•c•￿*￿ at valu• ol tho pfft to ¢h•rfty prOv￿•d tM vlwj ofth• ghl b• M•￿￿•d r•I￿￿ly. Doroted ser¥ke8 18cIIttth thBt we Mrwmed Imm•Jblelywe recoonbed a8 Ir￿c￿e h an equl¥8l8nt 8m¢xJrrt 08 on experte Awowl818 l*Bdlrvd In thg SOFA. Yes No Nla Ye8 Ye8 Support¢o• Th cmrty IrwThgd wp8TrJIt￿cfi $upput CC4ts. CC17a (Excdl 2711112024 Seciion C Notes to the accounts Note 2 Accounting poli¢l•s v•lue olanyvolurttary r￿8￿•￿ L¥ ml I[￿￿1*￿ In tr*S￿Ourt8 Ltescrl 8 trusleqs, annual TgPDrt. Yes Volunw hlp Nla e8 In¢ornefrom Int•r•8L royattiqs •rKI divid¢nd# TNS Is lrtlLxlad Inth8 8ccourts r* ￿ wcbablBBrd thB8mrArt ¢an be m8A5ur•J rdkgtrly, InrxwnBlri)m Mom￿rnhIP V￿mb¥ShIpsV￿￿lptknrO reth•J knth• r•trx•d• gfft •r• rwr4•d In Dor•l¢rB a •ub&erlptlon8 LOB￿1￿5. es Memborshlp JubsGTik*knrffj wthhgfv85 a mqmbwfv otr t￿&￿$ •M r•cognffj•d •$ Irwm• 0•r￿froM ts s¥ov*bn ofgc#Jds BTrJ as Ir￿￿8 from charKat4e aclfvKI8>. I1*Ur8r￿ dalms wre orly Irdudod Intm S¢FA %vlMfvgwal r￿c￿n￿on ¢rtterfo Ore mel15.1010 5.12 FRS102 SORPI ￿ ¥• Irthled 8$ an of ohr om8 In SOFA. No s•ttl￿•￿ ofln•ur•rK• ¢1￿m$ Th￿ i￿￿0$ ary reals* oi k*8es on salocl IrN*im•nts •r¥J Bry g8ln or IDY8 reylthw from knvestmeNs to Mor￿ 81 Ihe ofth Yes In¥wtm•nt and 2.3 EXPENDITURE AND LIABILITIES LIa￿lIty rKognltlon LkqbNitl8s alè r8ccgnL8ed 1$ I￿Y IhAn thbt thre * B IByal ¢r r￿nstr￿l￿a obl&Atbn ¢OrnMNI￿ th•¢*￿ P•yOUt r•wJr¢w omourrt of oN&AIK)n can ￿ rnaa8ur•d wlth r•oaoMt4ecen*ty. SuppJrt t￿¥8 boen 81kx*rtl IknBn go¥￿￿&r￿￿￿ oTrJ dher 8UPPUt. GDv•m•rr• •ll c￿19 Sc¢￿Iabl￿yQlt￿• charty •rd ttl )mplWrr8 r￿u￿1￿ B¢x*J Y•1 ov4rn•n¢• and •ypport Supwt GNt• Ir￿lUd? central arnl P0v• to O¢tlvty c08t goi￿ on 8 bos* wr•l•iort wthth8 ofrnE¢XXC88. 89 8kntlry kyowrty tyfloor ar￿, or F•T C4F4B. ¥ldlGc•ts tytsthnB OPBrt Oll*reiw ty ￿1r usage. Yes Gr4nt• wlth pwI0nn￿¢e condltion• the ohsrtty a gi•rrt *lth for tts p￿ThOrt ￿¥01 of 88Nlc8 to b• kY¢¥hJ•d, iu¢hgr•nM •r• ortyrKLyf#*# SOFA 0￿e th8 f*lpknl tsfth8 grnrt haB wrwkl•d th8 IF￿1￿ swvke cf ￿rt￿rt. Wh•r• th•r• iro rn coTrJltkJ￿ attacNThJ lo1trogrBrtth&t dortt ¢h￿r￿Y to r•ll￿t￿lI￿ •vokl ¢tynrnrtm•ffl, • 18blty fcf tslul luTrJlng ci*J8t¥Jn mu81 b8 r•wpn*•d. Grwrt• pDy•bl• wlthout p•rf+xm•n¢• Co￿11101• Y•1 No Ye5 No Rwjundm ¢o•t Tha oh8rty modo m re0￿￿￿￿CyptyM1￿l d￿nI tm pwltrj. N¢ tt•m of d•fmd bgpn Inc*JlBd Infv attiyxts. Y8S Nl D•ferr•d Inoom• Cmdiorn ¢r•dkn W￿h￿re m•w4d qt s•tUwn•rrt irnounti iny irnd• A lIAb￿ty ￿ mM$ur•d ¢n rwrltth •1 ts tatw*o1 th8nsthequ8￿Y M￿ur4d al th• bmt •tllm* oftho •munt re4utred to obl￿BIb￿ wt I re￿1￿ d•t• Thè chartty acceurt8 fcf baslc fin8￿￿1 Irotr￿n[S on Inliql rert>artilth) Éf4 per ￿r&Or￿ph 11.7 FR8102 SORP. 88 w par8wopfs 11.1710 11.19, FRS102 SORP. Y•s No Nla B••lc flnan¢l*l trnrn•rt Yes No Nl• CC17alExce 2711112024 Section C Notè% to ihÈ accounts cont Accountlng pollcb•s 2.4 ASSETS Yes T&Ndlbl¢ fixÉd ior T￿Se 8re L7ptsl*ed klllw c8fi ￿￿(or m(Yethon cth ￿ar. aThJ COBI 81 I￿tE10th) U50 by charlty T￿Y grevalu&l 01 depry¢l¥lbn rates ¥rO w•d 9.1 Int•r¥alblfr Ilx•d a¥¥•t• Ch￿r￿Y has Intsnglble fthdassets, tMt ￿, i*)rtrmonètsryassets that do Mt hava physrAI substar￿8 bjl 8r6 hJèrthbble and 816 cordrc4bJ ty thè ch8rtythrwh oustody w w•tr•thd * tyJrr•nt •J811 Irwtm**i No Yes 8torkn 4rKI WO￿ In stocks for ¥•ki of rwtr•lt•bl•tf•J•4r• w￿SUr*￿ 41 k*¥•T Dr cul oi n•t r•Jll$aWe v•lu•. Ye8 GK*Ji or sw¥1￿8 partofa dwllat40 actwgrn m88ur•J at rnt rewl*at4e ¥due baaed onth pol•rtbl wbJ8d ty ttomo of11￿￿. No Work In FYogr885 b vBlu•J Bl crAI kw8 any frjreso￿b￿ I￿0 th&t IB Ilkdyto cwjr on corrtrwct. D•btefJ I1￿￿1￿ trade d8btWS 8rd rerthatl8I are moa8w8d on IrIt￿l rec4grltkJn •m•nt amourrt after &nyirnd• dkneourtts Irfi￿rrt ath*Art*d byth• cmrty. sut••q￿￿y. tMy •r• m•iiuMd at ¢18h thT ewahY•MiiOn•xr￿ted to t41 f￿￿¥*j, Tk• ¢h•rty hts ￿ Invtttrn•rti wfd¢h k ￿￿J& lar ¢Y th￿r sil• #Trj ulv4*nt¥ wrth • m•turty d•1• I•M IP•nrTh yw. Tt•M u$h on dw$Y¢ •ré M•h wllh i m•bJrny d•t• of th¥non• >*•r h￿d ftr wr￿•• rltmrtk￿N I rn88t ¢a•h comm￿mer￿ 05 Ih•yf•l Y•1 No Nla curf•rt￿$•t Inv••lmqnts Y•$ Y•s Tk4y ar• valuod 81 IAlr v4b* •xwl qu• 4$ b••k ￿t￿￿orrt￿. POLICIES ADOPTED AoDmoNAL TO OR DIFFERENT FROM THOSE ABOVE 2.4 Tanglble Flxeil A¥8ets- Land and bulldlngs fixed a88ets are valued at f8lr Wa￿e. The odopted voluatknn pollcy. In Ilne wlth b081 pradce.18 lo revalue land and bulldlng8 Qvery 5 year8. F￿lureS and ffliting8 are valued 814>)811è88 d#pre¢la￿on, le59 any impalrn•nt. CC17¥ IExcd) 2711112024 Section C Notes to the accounts cont Note 3 Analysis of incom8 R•strl¢tsd incomo fundl Unrn8trict•d fund8 EndNment funds Total funds Prior Anal Donations and legacies: Donatlons and Gift Aid acies General grants provided by govemmenuother 10,000 10.000 15.358 Membership subscriptions and sponsorships Donated Other oods facilities and servlces Totsl 10,000 10,000 15,358 Charltable actlvltles: LettSng of facllity to community groups 7.258 7,258 5.416 Lettlng of fadllty to community Interest IA L8tt1n of faclll to Als8 er Town Councll Letlin of facllll to wra around care Room Hire to re ular activil Room Hlr8 to re ular actlvlt Other 23,200 47 12,500 7,778 1,294 23,200 47 12,500 7,778 1,294 23,200 88 12.500 8,424 1,258 Total 52.077 52,077 Other tradlng actlvftles: Total Income from Investments: Inter8St Income Dlvldend income Rental and leasln Other income Total Separatè materlal Item of incomo: Total Oth•r: Converslon of 6ndowm6nt funds Into incom6 Gain on disposal of a tangible fixed asset for charil Gain on disposal of a programme related nv en Royaltles from the exploltatlon of Intellectual ro Other Total TOTAL INCOME 62 077 Other Infom￿tIon. All Incorne In the prlor year unrestrlcted except for: (phase provide dèscription and amounts Not Appllcable CC17a (Excel) 2711112024 Section C Notes to the accounts cont Note 3 Analysls of Income Where any endowment fund Is converted Into Income in the reportlng periodi please give the roason for the converslon. Not Applicable Where any endowment fund 18 converted Inlo Incom• In th• prlor perlod. please glve the reason for the conversion. Not Appllcable Wlthln the Ineomfr St•m8 abovo th• followlng Items are matsrlal: {please dIsclo￿ tho nature, amount ond any prlor year amounts) Grants from Alsager TO￿ Council of £10,000, a contributlon towards running costs. CC17a (Excel) 10 2711112024 Section C Notos to the accounts cont Note 4 Analysls of recelpts of government grants Thls year Descrl lon Govornment grant 1 Govornment grant 2 Govornmont grant 3 othor Total Last year Descrf tlon Government grant 1 Govornmont grant 2 Gov•mmont grant 3 Other Total Thls ear Lasl ear Pleas• provlde detalls of any unfumllled condltlons 8nd other contlngencles attachlng to grants that have been recognlsed In Income. Not Applicable NotApplicable Thls ear Lasi oar Please glve detalls of other forn?s of government asslstance from whlch the charlty has dlrectly beneflted. Not Appllcable Not Appllcable CC178 (Excel) 11 2711112024 Section C Notes to the accounts cont Note 5 Donated goods. facllltles and ￿rVICeS This year Last year Sacond8d staff Use of property Other This ear Last ear Please provide details of the accounting policy for tho rocognltlon and valuation of donated goods. faclllti03 and 8ervlc•s. Not Applicable Not Appllcable Please provlde detslls of any unfulfllled ¢onditions and other contlngencies attachlng to resources from donated good8 and 80rvlce8 not recogn180d In Income. Not Appll¢able Not Appllcabl8 Please glve detalls of oth6r forms of other donatad goods and servlce8 nol recognlsed In the aGGounts. eg contrlbutlon of unDaid volunteern. Not ApplicAble Not Applicable CC17a (Excel) 12 27111r2024 Section C Notes to the account5 Iconti Note 6 Analysis of expenditure This yèar Last year R•8tdctsd Incorno funds Unr•8trlct•d R•strfct•d funds Incorn• Endowm•nt fundB Unr•strlcted funds Endowment funds Analysls Ex nditure on raisin funds: Incurred seeking donations Incurred seekirKJ legacies Totsl fvnth Total fvndi Incurred 888kirwJ grants Operating membership schemes and sorial lotteries Staging fundralslng events Fudralslng ag￿ts Operating charity shops Operating a trading company undertaklro non-charltable tradlng Advertlsing, marf(eting, dlrecl mall and Start up Costs incurred in generating new source of future Income Dalaba88 development rmls Other tradlng actlvllles Investment management costs: Portfoll man ement Cost of obtaining investment advice Inv88tm8nt admlnistratlon costs Intellectual property Ilcenclng costs Rent colleclion, property repairs and mainl8nance cha 8S Total exp•ndltur• on ra181ng fund8 CC17a (Excell 13 2711112024 Section C Notes to the accounts contl Note 6 Anaty818 of expenditure Expendlture on charltsble a¢tlvlUes: Staff related cx>sts utilities Health 8 Safety Costs Repair & Maintenance Insurance Independent Examiner Fees Professional Fees Refuse cnllection Equlpment Purchases Room Hire Other running expenses 39.668 7,739 1.919 3,227 1,655 571 39,668 7.739 1.919 3.227 1,655 571 33.564 3.704 301 2,907 36,471 3,704 1,801 1,201 1,588 571 1.500 1201 1,588 571 530 1,137 530 1,137 47 1,460 581 2.123 815 47 1,460 581 2.123 815 150 899 150 899 Total expandlture on charltablo actlvltl 57,495 57,495 44,754 5,608 50,362 arate mat•rlal Item of •x orks •n8e Wdte off ol snooker18ble$ Totsl Other Totsl oth•r •xp•ndlture TOTAL EXPENDrruRE 57.495 57,495 48,861 15,358 64,219 Other Informatlon: Analy818 of •xp•ndlturn on charflablo actlv11108 Th1• Grant fundlng of acllvltl•• Last Grant fundlng gf •ctlvltlo8 ar A¢tlvltle$ undgrtaken dlr•ctl tlvlty or programm• Support Co8t8 Tot•1 thl y•ar Actlvltl undortakgn dlr•cll Support Co•ts Total last ar Acllvli 1 Acuvll 2 Other Total CC17a (Excell 14 2711112024 Section C Notes to the accounts cont Note 7 Extraordinary items Please explain the nature of each extraor(finary item occurring in the period. This year Last year Descri ion Extraordlnary Item 1 Not Appllcable Extraordlnary Item 2 Not Applicable Extraordlnary Item 3 Not Applicable Extraordlnary item 4 Not Appllcable Total oxtrordlnary Item8 CC178 {Exc81) 15 27111r2024 Section C Notes to the accounts cont Note 8 Funds received as agent 8.1 Please complete thls note If the charlty has agreed lo admlnlster the fvnds of another entlty as Its agent Note.. If a charity Is actlng as an agen¢ it should not rncognise the income in the Ststement of FinanclalActMties or the Balance Sheet. Amount recelved Amount aid out Balance held at orlod ond Doscriplionlnam8 of party Related party {Ye8 Thls ear Last ear Thls ear Last This oar Last Not Appllcable Total 8.2 Where a consortla or slmllerarrangemant exlsts whereby 2 or more charftles Cowopernte to achleve economles In the purchase of goods or sorvlces, please dlscoso detalls of any balances outstandlng balween any partlclpatlng mombers. Descrlptlonlname of party Balance hold at erlod ond Thls ear Last oar NotA Ilcable CC17a (Exc81) 18 2711112024 Section C Notes to the accounts cont Note 9 Support Costs Please complete thls note If the charlty has analysed Its expenses uslng activity categories and has sUPPOrt costs. Thls year Support cost le$ Raisin funds Acti Grand totsl Bas1$ of allo¢atlon Descri￿ meth¢xl Gov8rnanc8 Other Total Last year uppo exam cos les Ralsln funds Acllvl Actlvl Grand total B•818 of allO￿tIon D•8crfb• method Govemance Other Total Please pmvlde defalls of the accountlng pollcy adopted ftir the apportlonment ol costs between actlvltles and any estlmatlon tschnlques used to calculate thelr apportlonment. Not Applicable CC17a (Excel) 17 27111r2024 Section C Notes to the accounts Note 10 Details of certaln Items of expendlture 10.1 Fees for examlnatlon of the accounts Please pmvlde detalls of the amount pald for any statutory extemal scrutlny of accounts and other servlces provlded by your Independent examlner. If nothlng was paldplease enter V. In the appropriate box(es). Thls year Last year Independent examlnerfs fees 588 571 Assuranco sorvlces other than audlt or Indopondent examlnallon Tax advl80ry fa68 Other f••s {for examplo: flnanclal advice, Gonsultancyi accounlancy servlcos} pald to tha independent axaminer CC178 (Excel) 18 2711112024 Section C Notes to the accounts cont Note 11 Paid employees Please complete thls note If the charlty has any employees. 11.1 Slaff Costs Thls yoar Last year Salaries and wages Social security costs Pension costs (defined contrlbutlon schem•) Other ernploy•• benefits Total staff cosls Thls y•ar: Als￿er Town Council officers all have involvement in the running of Alsager Institute 8nd a proportlon of Iheir $818ry, national Insuranc* and penslon cothbutlons are recharged lo the charity accordingly. The charges for FY23-24 were £39.544. Please provldo d•talls of oxpondlture on Staff worklng for the ¢harlty whoso contracts aro wlth and ar• pald by a rolatad party Last Y￿r. Alsager Town Council officers all have Involvement In the runnlng of Alsager Institute and a proportlon of thelr Salary, natlonal insurance and pension ￿ntributIonS 8re recharged lo the charfty accordlngly. The charges for Ff22-23 were £36,471. Please provlde dotalls of expondlture on staff worklng for the charfty whose contracts are wlth and are pald by a related party Plea$• glv• d•tall$ of tha number of •mployee$ whose total employee benofits (excludlng employer p•nslon costs) f•ll wlthln •ach band of £10,000 from £60,000 upwards. If th•r• ar• no such tran$•¢tlons, plea$• •ntor tr￿. In th• box provld•d. No employees recolved employeo bonefrts (excludlng employ•r penslon costs) for the reportlng perlod of morg than £60.000 Not Appllcable Band Number of em Th1$ year 093 Last year £60,000 to £69,999 £70,000 10 £79,999 £80.000 to £89,999 £90.000 to £99,999 £100.000 to £109,999 Thls ar Lasl ear Please provide the total amount paid to key management personnel Ilncludes tru8tae8 and 88nlor management) for thelr services to the charity. For specific amounts paid to trustees, see Nole 28. Not appllcable Nol appllcable CC17a (Excel) 19 2711112024 Section C Notes to the accounts cont Note 11 Paid employees 11.2 Average head count in the year Tho parts of th• charity in which tho employeos work Thls year Number Last year Number Total 11.3 Ex-gratia payments to employees and others (•xcludlng trusto88) Please complete If an ex-gratia payment Is made. Pl888• explaln the nature of the payment Th18 year Not appllcable Last y•ar Not appllcable Pl•a8e State the legal authorlty or reason for maklng Ihe paymgnl Thls year Not appllcable Last year Not appllcable Th18 ar Last Please the amount of th• payment lor valuo of any walver of rlght to an asset) CC17a (Excel) 2711112024 Section C Notes to the accounts cont Note 11 Paid employees 11.4 Redundancy payinents Please complete if any redundancy or tem?Inatlon payment Is made In the perlod. This ear Last ear Total amount of payment Th• natur• of the payment (cash. asset et&) Not applicable Not applicable Thls ar Last Tho extonl of redundancy fundlng at tho balance shoet dats Please state the accounting policy for any rgdundancy or termlnatlon payments Not appllcable Not applicable CC17a (Excel) 21 2711112024 Section C Notes to the accounts (cont) Note 12 Deflned contrlbutlon pension scheme or defined benefit scheme accounted for as a defined contribution scherne. 12.1 Please compl•te this nots if a defined contn"bution pension scheme Is operaled. This ar Last ar Amount of contributions recognised in th• SOFA as an expense Please explaln tho basbs for allocatlng the Ilablllty and expense of defined contribution ponslon s¢home botwoon actlvltl•s and b•tWoon restrlctod and unr•strlcted funds. Not applicable Not appllcable 12.2 Please complete thls seGtlon where the Gharlty partlclpates In a deflned benollt penslon plan but18 unable to ascertaln Its share of the underlying assets and liabllltl•s. Please conflmi thal although tho sch•m•18 accounted for as a deflned ¢ontrlbutlon plan, It Is a deflned benefit plan. Plga$o provld• Such Informatlon a• l• avallable about the plan's surplus or deflclt and the Impllcatlon8, If anyi for the roportlng charlty for th18 year and last ￿ar, If dlfforent Not appllcable Not appllcable 12.3 Please complete thls soGtlon whore the charlty pa￿CIPate5 In a multl-•mpl0￿r d•lln•d banefll penslon plan that Is accounted for as a deflned contrlbullon plan. Descrlbe the extent to whlch thg Gharlty can be liabl• to the plan for other ontltios. obllgatlons under the terms and ¢ondftlons of tha multl4mployer plan. If this18 dlfferent for last year, provldo detalls Provlde an explanatlon of how any Ilability arising from an agreement wlth multiknemployer plan to fund a deflclt has been determinod. If this Is differont for last ypar, provlde details Not applicable Not appllcable CC17a (Excel) 22 2711112024 Section C Notes to the accounts cont Note 13 Grantmaking Please complets thls note if the charity made any grants or donations which in aggrngate form a materlal part of the charltable activities undertaken. This year: 13.1 Analysls of grants pald (Included In cost of charitable activities) ran Instltutions Analysis Grants to Indlvlduals Su ort costs Total Adlvl eca1 Activi ro erA2 Activit Artlvi ro Total Ploase enter "Nil" If the charity does not Identlfy andlor allocate support costs. 13.2 Grants made to Institution8 Please pmvlde d•talls of Gharftys URL. My charlty has made grants to partlcular Instllutlons that arn materfal in the cortt￿t of Its grantmaklng. Detalls of tho Instltutlon supported, purpose of the grant and total pald to each Institutlon Is avallable on th• charlty's web slte. Y•s No Provlde detalls below Name¥ of In¥lltutlon Purpose Total amounl of rants ald £ Total grants to institutlons in reportlng perlod Other unanaly5ed grants TOTAL GRANTS PAID CC17a (EXCEI) 23 2711112024 Section C Notes to the accounts cont Note 13 Last year: 13.3 Anal is of rants Grantmaklng aid included in cost of charitable activities rants lo institutions Analysis Grants to individuals Support costs Total Acllvrt or project 1 Activi or Activit or pro ect3 Actlvl or ect4 Total Please entsr "Nll" 11 tho charlty does not Identlfy andlor allocate support costs. 13.4 Grants made to Ingtltutlon• Please pmvid• detalls of charlty's URL. My charlty has made grants to partlcular In8tttutlons that arn materlal In th8 context of Its grantmaklng. Dotalls of the Instltutlon supported, purpose of tho grant and total pald lo each Instltutlon Is avallable on th• charlty's web slt•. No Pmvlde detalls below Names of In$titullon Purpose Total amount of Id£ Total grants to Instltutlons In reportlng perlod Other unanalysed grants TOTAL GRANTS PAID CC17a (Excel) 24 2711112024 Section C Notes to the accounts cont Note 14 Tangible fixed assets Ploase complete thls note ff the charlty has any tanglble t7xed assets 14.1 Cost or valuatlon Frè•hold land & bulldlngs Oth•f land & bulldlng5 Plant. machlnery and motor v•hido¥ Flxtur•g, flttlngs and •qulpmfjnt Total At the beoinnino of the year Addltlons 205 000 Revaluatpjns Dispos81s Transfers ' At end of the year 205,000 205.000 14.2 Dopreclatlon and Impalnngnts asls SL or RB (Straight Line or R8ducing Balance) SLorRB SLorRB SLorRB SLorRB At beglnnlng of thè year Disposa18 Depredatlon Impaim8nt Transfers" At end of the year 14.3 N•t b¢ok valu• Net book value at the beginning of the year 205,000 205,000 Net book value at the end of tha year 205,000 205,00(y I! CC17a (Excell 25 2711112024 Section C Notos to the accounts cont Nole 14 14A Impalrnxnt Tangible fixed assots Thls year Please pmvld8 a descrfpuon of the events and clrcumstancos that led to the recognlllon or rnvwsal of an Impalmmnt lo styoar.. Pl•as9 provlde a dexrfptlon of the gv•nts and clrcumstances that led to tho rocognltlon orreversal of an ImpaIrMent￿5$. 14.5 Rèvaluatlon If an accountlng polky of revaluadon Is adoptedi please provlde.. Thls Land and bulldlngs revalued at 29th July 2020. The ass81 wlll be revalued on a 5 yearly basis. ar Last Land and buildings revalued at 29th July 2020. The asset wlll be revalued on a 5 yearly basis. tho effectlve date of the rnvaluarfon Lowe & Elliott Chartered Surveyors Lowe & Elliott Chartered SuNeyors th• name of Independ•nt v•lu•r, If applkable Oplnlon of market value on the assumptlon exlstlng lease5 rèmaln In place. Zero Oplnlon of mark81 value on the assumptoon exlstlng lease5 remaln In place. Zero th• m•thod8 applhd •nd slgnllkanl assumptlons th• canylnq amount that would IhTVO been rncognlsed had the assets been ¢•rrf•d under th• cost mod•l. 14.8 Other dl•closurn• Th18 ar Lasl ar (l) Pleas• stat• the amount olbormwlng costs, If any, capltalls•d In th• constnKtlon of tanglble Ilxed assets and the capltallsatlon rate used. Please provlde the amount of contractual commltmonts for the xqulsltlon of tanglble fix•d gsse (111) Detalls of th• •xlst•nc• and carylng anK)unts of property, plant and equlpment to whlch the charlty has restrlct•d tIU• or thatare pkdqed as securlty for Ilabllltles. Not applicable Not applicable The Transfers. mw is ts movements bethen fixed assel categ￿leS. ' Plgas& ind￿ale the m8thod oldgpreciation by deleling Ihe melhod nol applicablè (SL - stralght Ilne,. RB - reduclng balance). Also please indicate Ihe rate of d8preGI8I￿.- lor straighl line, what is Ihe anticipated lrfe of Ihe 8ssel (in ye8Ts),- forredU￿ng balance, wh8t is the percenlage annual deduction. CC17a (Excel) 26 2711112024 Section C Notes to the accounts cont Note 15 Intanglble assets Please complete this note rfthe chailty has any intangiblg assets 15.1 Cost or valuation Research & d•valopm•nt Patents and trademarks (Xhor Total At beginnlng of the year Additions Disposals Revaluations Transfers ' At end of the year 152 Amortlsatlon and Impalrments -Basis SLorRB SLorRB SLorRB SLorRB Stralght Llne ("SL') or Reduclng Balance {"RB'} Rate At beglnnlng of the year Dlsposals Amortisation mpalment Transfers. At end of year 15.3 Not book valuo Net book value at the beginning of th8 year Nel book value at the end of the year 15.4 Accounting pollcy Please dlsclose the accountlng pollcy for Intanglble fixed assets Includlng.. Reasons for chooslng amortlsatlon ratas Nol applicable Policies for the recognltlon of any capltal development Not applicable CC17a (Excel) 27 2711112024 Section C Notes to the accounts cont Not6 15 15.5 Impalrment Intangiblè assets Thls year: Please provide a description of tho events and circumstances that led to the r•cognition or rnversal of an impaimient Ioss. Not applicable Last year: Please provldo a d8scrlpllon of the avents and clrcumstances that led to the recognltlon or reversal of an Impalrm•nt loss. Not applic8ble 15.6 Revaluation If an accountlng policy of r•valuatlon Is adoptedi please provld8.' Thls ￿r Last year the effective date of the revaluation Not 8ppli¢able Not 8ppIIc8bla the name of Ind•p•nd•nt valuer. if appll¢able Not 8pplkable Not appllcable tha mathods applled Not appllcable Noi applicable the carrying amount that would have been recognlsed had the assets been carrled under the cost model. Nol 8ppIiGable Not appllc8ble 15.7 Othor dlsclo8ur•s (Q If your Intanglble asset was aGqulred by way of grant, provlde valu• on Initial rncognltlon and carrylng amount of th• asse (li) Detalls of th• Carrylng afflounts of any Intanglble ass•ts to whlch the charlty has r•strlcted tltle or that are pledged as securfty for Ilabllltles. Nol 8ppli¢8ble Not appllcable Not appllc8ble Not appllcable (111) Please provld• th• amount of contractual commltments for the acqulsltlon of Intanglble assets. Nol 8pplic8ble Not applic8ble (Iv) Stat• th• amount of r•s•arch and d•v•lopm•nt pendlture rncognlsed as expendlture In the year. Not applicable Not applicable (v) Please dotail tho headings In tho SOFA In which a charye for amortlsatlon of Intanglble assets is Included. Not applicable Not applicable (vl) For any material intanglble assets. please pmvlde a description, Its carrying amount and any rnmainlng am0￿SaIlon period. Not appllcable Not applicable The Transfers" row is for movement5 between fixed asset catggortes. . Please indicate the melhod of deprerAation by de19ting the method not appllcable (SL - stralght Ilne,. R8 - reduclng balance). Also please Indlcate the rate of depreciation.. for straight line, wh8t is the antieJpated life of the asset (in years),. for reducing balance, what is the percentage annual deduction. CC17a (EX￿1) 28 2711112024 Section C Notes to the accounts cont Note 16 Heritage assets Pleas• complete thls note If the charlty has herltage assets 16.1 General dlsclosures for all charftles hokling herltsge assets This year Lasl year (l) Explaln the nature and scale of heritsge assets held. Not appllcable Not applicable (li) Explaln the policy for th• acqulsttlon, preservation. management and disposal of herltage assats. Not applicable Not applicable 16.2 Cost or valuatlon H•rftsg• a$$ot Horltag• a•s•t Herftag• a88•t Herltag• asset Total At beginning of the y8ar Additions Dlsposals Revaluations Transfers. At end of the year 16.3 D•proclatlon and Impalrments -Ba818 straight Line {"SL') or Reduclng Balance Rate At beglnnlng of the year Dlsposals Depreciation Impalrment Transfers. At end of year 16.4 Not book value Net book value at the beginning of the year Net book value at the end of the year CC17a (Excel) 29 271111%)24 Section C Notes to the accounts cont Note 16 18.5 Impairment Herltage assets Thls year Please provide a description of tho events and ¢i￿VmstanCeS thatlod to the recognition or reversal of an impalrment loss. Not applic8bl8 Last year Please provide a description of the events 8nd circumstances that led to tho rocognition or rnversal of an 1mpa1rn￿nt loss. Not applicable 16.6 Revaluatlon If an accounting policy of revaluatlon Is adopted, pl•ase pmvlde.. Thls year Last year tho •ffectlve date of the revaluatlon Not applicable Nol applicable the name of Independent valuer. If appllcable Not 8ppllcable Nol applicable quallflcatlons of Independent valuer Not 8ppIIc8ble Not applicable the methods appllod and slgnlficant a88umptlons Not applicable Nol applicable any slgnlflcant Ilmltatlolis on the valuatlon Not applicable Not applicable 16.7 Analy618 of herllage a880ts by class or group diltlngulshlng tho80 at cost and Iho8e at valuatlon At valuallon At CO8t Group Group A Tolal Carying arnount at the beglnnlng of the period Additions Disposals Depreciationlimpalrment Revaluatlon Carying amount at the end of period 16.8 Heritage assets (where herilage assets aro not recolgnlsed on tha balanc6 8hoOt) Thls year Last year (l) Explaln the reason why herltage assets have not been reGognlsed on the balance sheet. Not applic8ble Not applicable (li) Describe the slgnlflcance and nature of heritage assets. Not appliGable Not 8ppJic8b18 CC17a (EXCEI) 30 2711112024 Section C Notes to the accounts cont Note 16 Herftage assets Ilii) Disclose Information that is helpful in a6ses8ing the valuo of herltagè assets. {Iv) Explain the reason why it is not practicable to oblain a valuation of hèritage assets. Not appllcable Not 8ppllcable Not applicab18 Not applicable CC178 (Excell 31 2711112024 Section C Notes to the accounts cont Note 18 Heritage assots 16.9 Five year summary of heritage assots transactions 2015 2014 2013 2012 2011 Purchases Group A Group 8 Group C Other Donatlons Group A Group B Group C Other Toial addltlons Charge for Impalrmont Group A Group B Group C Other Total charg• for Impalrm•nt Dl8posa18 Group A- Garrylng amount Group B - carrylng amount Group C Other Total d18PO8a18 CC17a (Excel) 32 2711112024 Section C Notes lo the accounts onl Note 17 Invesknenl assets Pleaso complete thls note rfth• chartyhas •ny Investm¢nlgss¢ts. 17.1 Flxed asset$ Investments (please provkle for each class of invastmont) Cash & cash equlvalents Investment prop•rtl•s SoGlal Invmlmerts Oth Totsl Carrying {fair) value al beginning of period Add: addltrrn to inv¢stm&nts dudng peiiod. L•ss: dl$posals al cafrylng value Less.. Impalrmènts Add: Reversal of Impalrm•nts Addl(d•duct): transfer Inlloull In the Addl(d•duct)'. net galnl{lossl on revaluauon Carying Ifalrl value at end of y•4r 'Ple•s• $p•clfy •ddltlon5 resultlng from a¢qul•lU¢n• through bu•ln••$ ￿mbInatIOn•, 11 •ny. Not 8ppUo8bl8 Please note th&t Falr Valu• In thts ¢ont¢xt13 th• amount for whlch •n assotcouldb• •xchang•d b•lw••n knowl•g•bl• •nd wllllnp pirths In an •rnJ's length tr•ns*ctlon. For iradod socurltles. the falr value Is tho value olth¢ $Kurfty quoted on th• London Stock Exch•ng• Dally Olllcl81 Llsi or 8qulv8hnL For othw a$*•ts wh•r• th•r• l¥ no m•rk•tprl¢• on • tr4d•dm•rkrt ftls lh• trus¢••s'or w•lu•r4'b•st •stlm•t• olf•lr valuo. 17.2 Phaso provldq a broakdown of Invostmont8 shown abo￿ agrn•ln9 wlth tho b•lan¢e •heot row B04 dlffergntlatlng bgtwoon tho•e hgld at falr valug and those hold at cost le•• Impolmi•nt. Thls y•ar: An•ly81s of Inv••tm•nts Falr valu• at y••r •nd Co$t1•$8 ImpalmMnt C••h or cosh •qulv•l•nts Llstsd Inv•stm•nts Investmont pToportlo8 S￿1•1 InvMlJn•nts Other Inv••trnwt8 Totsl Gr•nd totsl {F•lr v•luo at yur •nd+Coit ImpJlmont) La•t year: Ana￿18 of Invulmonts Falr value at y•ar •nd Cost1•5s lrnpalmiont Cash or cash equlval•nts Llst•d Inv￿tm•nts Inveslment prop•rths Soclal Invostm•rts Ot￿r Inv•slrnents Total Grand total {Fair value at year en(i+C05t le55 impairment) CC17a (Excell 27n112024 Section C Notes to the accounts conl Note 17 Inveslment assets 17.3 If your charlty holds inNT5trnont prop?rti8s, ploase complots the following note: This yoar Lost ar ID Explain the method5 and signmlcant assymplion$ in deterniining the fair value of Investment propérty hèld by the charlty Not applkable a￿eAh 111) Nam• or Indepond•nt valuor, If •ppllcabl•, •nd r•lvant quallflcatlons Not èpplicab Not ap￿le•ble (Illl Provlde dotalls of any r••trI￿10ns on th• •blllty lo rnall80 Inv••tm•nt proporty or on the w•m5ttancg of Incomg or dl¥p¢)sAI procoods Not ap￿kable Nol awlcablo (Iv} Exploln any contraGtu•l obllgatloni for thè purch•#•. con8tructlon or dovelopmènt of Inw8tm•nt PrO￿rtY or for ropalrn. m•ln¢•iiaA¢• or •nhan¢•m•nts Nol appN¢able Nol 8pplic8b 17.4 provldo a brgakdown of currnnt asset In￿sIMOn18, If appll¢abla. agrè•lng wllh th6 balanco shoot. Analy818 of ¢urrnnl a•••t In¥￿tM•nts Th1• Lolt y￿r Cash or c•sh •qulv•l•nts Ll•tsd lThv•stm•nts Investment prowrtl•s Soclal Invmlments Oth•r Inv••th)•nts Totsl 17.5 Guarantees Thls Last Pl•a•• wovld• d•t•lls and amount of any gu•rnnt•• mid• to or gn b•h•lf of • thlrd party Not Not eppllcabl Name of thè èntlty or •ntltl•s b•n•ffttlng from tho guaranto•s Not 8pplic8bl8 Pl•as• •xplaln h¢>w th• gu•rant•• furth•r* th• charW• alm• Not eppllcable Not appllcable CC17a (Excell 2711112024 Section C Notes to thp accoiinls cont Nota 17 Invostmont assots 17.6 Concesslonary loans Des¢rfptlon Thlg £ LaBt yvw£ Amount of concesslonary loans made {MulWg loan$made m•ybe dlsclosedln oggrwtswovld Infomiallonl. Total D•s¢rlptlon year£ Last year £ Amount ol cancosslonary loan• reC?￿d (AluldW• lo•ft$ r•¢*lv•d may b8 dlselos•dln 89grgg&ts provlded th•t such •9gregaUon does not obsiwo gnlft¢•ntlnlorni•doA). Total Thls y•ar Last y••r T•mi• and ¢ondlUon¥ •g Int•r••t r•t•, ••curlty provld•d Not appllcablg Not eppucable Valu• of any concgs•loniry loan# whkh hav• bèon commlttèd but not tsk•n up at th• r•portlNJ Not appllc8ble Not appllcable Amounts p•y•bl• wlthln 1 y•Jr Amounts payabl• •ft•r mor• th•n 1 y•Jr Amounts recolv•bS0 wlthln l y•or Amoun1• rg¢•lvablo aftor more than 1 year Not eppllcable Not 8ppNc8bl8 Not appllcoblg Not gppll¢8blg Not appllcablo Not appll¢&bl6 Nol gppllcablo Nol appllcgblg 17.7 Addlllonal Informatlon Thl Pl•as• provld• Inform•tlon about th• •lgnlflcanc• of Invo•tmonts to th• ch•rlty• fin•ncl•l po$ltlon or p•rlormanc• •g. t•rm• •nd ondltlons of loan• or tho u*• of hedglng to manag• Ilnanclal rl•k. Not appllcftbla Nol ap￿iCable For all Investmgnts m•asur•d It f•lr v•lu•, th• b•sls for d•t•milnlng th• volu•, InGludlng any assumptlons appll8d whon u8lng • viluatlon t•chnlqu•. Alot opplloablg Not app11¢8blg Wh•r• a charlty ha• provld•d fln•nclal •5$ots •$ lomi of securlty, th• c•rrylng amount of th• finan¢lal ass•t pl•dg•d a• s•curRy and tho ttrms •nd condliion* r•latlng to It* plgdg•. Not appllceblo Nol 8ppIic8ble CC17a (Excell 27111tt024 Section C Notes to the accounts (cont) Note 18 Stocks Please compl•t• this note if th• charity holds any stoGk Items 18.1 Please state the carrying amount of stock and work In progress analysed belwe8n activities. Stock Donated goods Work In pTogr•ss For dlslrlbutlon For resale For distribution For resale Charitable actlvltio¥: Oponlng Added In perlod Exponsod In pertod Impalred Closlng othor tradlng aGtlvltles: Openlng Added In perlod Expensed In perfod Impalred Closlng othor: Op•nlng Added In perlod Expensed In perlod Impalred Closlng Total this year Total pr•vlous yaar Th18 yèar Last ￿ar 18.2 Please speclfy the carrylng amount of any stocks pled9ed as security for liabilitles CC17a (Excel> 2711112024 Section C Notes to the accounts cont Note 19 Debtors and prepayments Pleas• cofflpl•te this noto rf the charity has any debtors or pr•paym•nts. 19.1 Analysts of debtors Thls year Last year Trade debtors Prepayments and accrued income other d•btors 1.287.3 476.0 259.0 735.01 2,818.3 Total Please complete 19.2 where a materlal debtor Is recoverable more than a year after the reportlng dat•. 19.2 Analys1$ of debtor$ recovorablo In more than 1 ￿8T (Included In dobtors abo￿) This year Last year Trada debtors Prepaymgnts and aGGfuod Incomo Other debtor8 Totsi CC17a (Excel) 37 2711112024 Section C Notes to the accounts cont Not8 20 Credltors and accruals Please compl•to this not• rfthe charity has any crnditors or aGGruals. 20.1 Analysls of Gredltors Amounts falling due wlthln one Thls vear Amounls falling due after more than one èar Thls vear Last war Last year Accruals for grnnts payable 8ank loans and overdrafts Trade creditors Payments rocolvod on account for contracts or porfomianco-rolatod granls Accruals and deferred Incomo Taxatlon and soclal 8ecurlty Other credltors 3.701 3.780 4,231 1,790 Total 20.2 Deferred Income Pleas• comphta thls not• Mth• charlfy has d•f•rr•d Income. Please •xplaln the reasons why In¢ome 1$ deferred, Not appllcable for FY23-24 Mov•ment In d•forr•dlncome account Th1$ year Last year Balanco at the start of Ihg rgportlng perlod Amounts added In curront perlod Amounts releamd to Income from prevlous perlods Balance at tho ond of tho roportlng perlod CC17a (Exc81> 2711112024 Section C Notes to the accounts cont Note 21 Provisions for liabilities and chargas Please complete thls note If you have Included In charfty expendfture any provl$lons A provlslon Is made when the Charity has a ljablllty of uncertaln tlmlng or amount. 21.1 Movamènts In recognlsed prov151ons and fundlng commltmenl durlng the perfod Thls vear Last Year Balance al the start of the reporting period Amounts added In current perk Amounts charged against the provlslon In the current perfod Unused amounts reversed durlng the perlod Balance at the end of the roportlng perlod 212 Ploasè provlde; - a brief descrlption of any obllgatlons on the balance sheet and the expected amount and tlmlng of rnsulllng paymenls; Thls Not 8pplicabl8 ear ear Not applKable - an Indlcatlon of the uncertalnlles about the amount or tlmlng of th030 ouffiows; and Notappllc8bla Not applKable - th• amount of any •xpoCtod rolmburs•mant, $tstlng the amount of any ass•t that ha$ boen rncognlsed for that expeclod relmbursemenL Not applic8b16 Not appllGable Th18 Not eppllc8ble ar La81 Noi 8pplicable ear 21.3 For any fundlng commllment that16 not rocognlsed as a Ilablllty or provlslon, provlde d•tslls of commltment made, the Ilme frame of that commltment, any performan¢o-related condltlons and deta118 of how the commftment wlll be funded (wlth contracts for capltsl •xpendlturo separaloly Identlfled). Not applicable Not appllcable 21.4 Where unrestrlcted funds have been deslgnated to a fund commllmenL please dlsclose the nature of any amounts deslgnated and the Ilkely tlmlng of that exp8ndlturo. CC17a (Excel) 2711112024 Section C Notes to the accounts cont Not8 22 Other dlsclosures for debtors, credltors and other baslc flnanclal Instruments This year Not appliGable Last year Not applicable 22.1 Plfraso provide information about the significance of financlal Instruments (eg. debtors, creditors, investments elc) to th• charlty's flnanclal posltlon or performanGe. for example, the terms and conditions of loans or tho us• of hedglng to manage flnanclal rlsk. Not 8pplic8bl8 Nol applicable 22.2 Ff the charlty has provided tlnanclal assets as a form of SeGurfty, the Garrying amount of the financlal assets pledged as securlty and tho terms and conltlons ralatad to Its pledg• should b• glv•n h•r•. CC17a {Excel) 2711112024 Section C Notes to the accounts cont Note 23 Contingent liabilities and contingent assets 23.1 Contingent liabilities Where tho charity has conting•nt liabililiti•s, pl•ase complete the followlng sectlon unless the posslblllty of Ihèir exlstence is remole. This year Description of Itern Includlng its legal nature. Please descrlbe any securlty provlded In connectlon to the Ilability. Estlmato of financial effect Last ar D•scrlption of item includlng Its legal nature. Please descrlbè any sécurlty provlded In connactlon to the Ilablllty. Estlmate of flnanclal offeGt 23.2 Contlnoenl a880ts Where the charlty ha8 contlngent a88ets• plea8e compl•t• th• followlng $•¢tlon when thelr exl•lenco1• probable Thls yoar Descrlptlon of Item E8tlmate of fSnanclal offact Last year Descrl on of Item Estlmate of flnanclal effect 23.4 Other dlsGlosures for Gontlnggnt assets andlor Ilabllltles Please provlde the followlng Informatlon where practlcable: This yoar Not 8pplicable Lasl year Not applicable Explaln any uncartalntles relatlng to th• amunt or tlming of Settlement; and the p0861bllty of any relmbursement Whero it is not practlcal to make one or more of those disclosures, please state this fact Not applicable Not applicable CC17a {Excel) 41 2711112024 Section C Notes to the accounts cont Note 24 Cash at bank and In hand This year Last year Short tem cash investments {les$ than 3 months maturlty date) Short term deposlts Cash at bank and on hand Other Total 36,166 CC17a (Excel) 42 2711112024 Section C Notes to the accounts cont Note 25 Falr value of assets and Ilabllltles This ear Last ear The charfvs prlmary actlvlty15 to provide room hire and use of a b)wllng green. The charitys primary actsvity is lo provide room hire and use of a b￿l￿g green. 25.1 Plfraso provldg detalls of tho ch*Ws exposurn to credlt rfsk (the rlsk of Incurrlng a loss due to a debtor not paying what is owed). Ilquldlty rlsk {tho risk of not belng able to moot short t•mi Ilnanclal demands) and market rlsk (the rlsk Ihat Iho valuo of an Invostmonl wlll fo11 du• to chang In tho markot) arlsing from flnanclal Instrumgnts to whlch the charlty18 expos&d at th8 and of t rqportlng Pgflod and explaln how the charlty manag08 tho•0 rlsks. Credit18 exterKled to custom8r5 and the charity Is exFrfJsed lo credft rlsk. This risk Is managed tr¢rough r&Jular ty￿1¢ control actfvlty and frequenl bank r6concilati)n8. Credli Is extended to customers and Ihe charity 19 exposed to credit risk. This risk is managed through regular ¢redlt control activlty and frequént bank reCo￿lIa110nS. The charity is exposed to liquidity risk. This is managed by robust treasury management, application for extern81 grant funding and cerdit control activity as descrlbed above. The thaiity is expo*J lo Ilquhjity risk. Thls Is managed ty robust treasury manaoem&n( applicat￿In for extern81 grant fundlrvj and cerdlt control aclivlty as described above. As the charlty doe5 not hold any Investment 8ssets, it is not exposed to rlsk from market fluctuathjns. As the charfty th)es not hold any investrnent 89gets. It Is r￿t exposed to rlsk from market flucluations. 25.2 Plèasè dètalls of thè amount of chang• In the falr value of bailc flnanclal Instrumonls {d•btors crndltorn, Inve8tment8 (Mo soctlon 11, FRS 102 SORP)) measurnd al falr valuo through tho SOFA that Is attrlbutable to ¢hang•• In ￿dIt fl8k. No change to the falr value of baslc flnanc181 instrumenis due lo ch8r¥Jes in credit risk. No charKJe to the lalr value of bast fl nanclal instnjmenls due lo changes in credil rlsk. CC17a (Excel) 2711112024 Section C Notes to the accounts cont Note 26 Events after the end of the reportlng perlod Please complete this note events (not requiring adjustment to thg accounts) hav• occurred after the end of the repo￿n9 period bul before the accounts ar• authorised whlch relate to conditions that arose after the end of the Th18 ear Last ear Please provlde detalls of the nature of tho event Not Applicable Not Appllc8ble Provlde an estlmate of tho flnanGlal effect of the event or a statement that such an •8tlmate cannot be made Not Appllcable Not Applicable CC17a {Exc81) 2711112024 111- UUMIIIIIIII 11111111 11111111 11111111 111- llllThn lluAiiiiiiiik 111111111 11111111 11111111 111111111 111. Section C Notes to the accounts cont Note 27 Charity funds (cont) 27.3 Transfers ￿tween funds This ear Reason for transfer and whéré endowment Is converted to incoma, 19 al owar for its conversion Amount Between unrestricted and restrlcted funds None Between endowment and restrlcted funds Befvrfeen endowment and unr8Stricted funds None None Last oar Reason for transfor and whare ondowmont Is converted to incom•, l•gal pow•r for Its converslon Amount Betsveen unrestrfct8d and r8Stricted funds Be￿￿een endowment and restricted funds None None Befvrfeen endowment and unrestricled funds None 27.4 Deslgnated funds Thls ear Planned us• Pur os• of tho d•sl natlon Am H&S Un￿StriCted reserve cetegorlsed as an earmarked reserve arlslng from un-utilised budget In FY20-21. To be carrled fornard to FY24-25. 133 Capltsl R8sarve Unresttlcted reserve Gategorlsed as capltal reserves to provide fundlng for future planned malntenance and capltal works 9002 Professlonal fees Unrestrlcted reserve calegorised as an earmarked reserve arlslng from un-ulilised budget In FY22-23. To be utilised In FY24-25 for financing a VAT revlew. 495 ear Planned use Pur ose of the des1 natlon Amount H&S Unrestricted reserve categorised a5 an earmarked reserve arlsing from un-utilised budget In FY2020-21. To be carrled forward to FY2023-24. 133 Capitsl Reserve Unrestricted reserve categorlsed as capital reserves to provide funding for future planned maintenance and capltal works 6711 Professional fees Unrestrlcted reseNe categorised as an eamiarked ￿SerVe arising from un-utilised budget in FY2022-23. To be utilised in FY2023-24 for flnancing a VAT review. 495 CC17a (Excel) 47 2711112024 Section C Notes lo the accounts cont Notg 28 Tran$•¢tlon$ with trust•ès and rélatèd parti88 If the ch8rftyh85 any tran5aGttons wllh relatvd parties (other than the trystee •xpensei expl8lned In guld4nce noles) d•t•ls of such tr•nsactiTons shouldbo providodln Ihis note. 11 thw••rn no transactions to rnPDrt please ent•r-TnM-In the box or FaI￿"ll￿ere are lTrn¥aGtions to report, 28.1 Trustoe remunoratlon and bonoflts This year Non• ol th• tru•t••$ hav• b•on p•ld any romuner•tlon or r￿1¥￿ •ny oth•r bon¢fit• Irom an •mploymgnt wlth thglr chartty or a rglat•d •ntity rrn* or Fal￿) TRUE In th• wlod thé chartty has p•ld tnJ$t••s r•mun•Mtlon Mdb•n•fits. Pleas• glv• th• amount ol, and hqal Juthorfty lor, any Yemunerndon or otherbeneftts p8ld to • tWStee by the Chortyorany In¥tlluffon orcompanyconnected wllh It Amounts pald or bgneflt vdu• L¢g•l aulhorlty lag order, governlng dOC￿ment) R•mun•ratSDn P•n*n contrfbulk>n R•dundancy 1SnckKlSn9 Ixhqr TOTAL Nam& of tru•teo offlvJV•x Pl8aw gly• det•ll• ofwhyrnmunw•llon oroti •mploym•nt b•ftthVts w•r• pald. Not ApF4lcabl8 Wh•r• 4n ex gr•￿¥ ￿Y￿•￿th•S b•¢n m•d• to a trustO•, provld• •n •xpl•n•don of th• n•tur• ol Ih•paym•nt. Not ApF41cab La*t y•ar Non• ol th• tru•t••• hav• b••n pald any r•mun•ratlon or r•c•lv•d any oth•r b•n•fit• from an •fflploymont wlth thglr charlty or a r¢lat•d ontlty {Truo or Fal￿> TRUE In thepgrlod lh• charfty he$ pald trust8es remuneratlon &ndbon•ftts. Please glv• the amount of. and logalauthorfty lor, •ny f•mungrndon oroth•r b•nèllts p•ld to • tru8t•• ty th• ch•rfty orany InstItU￿On or6omp•ny ¢On￿￿1•d wlth It. Amounts yld or b•nofit v•lu• L•981 authorfty109 ordor. governlng do¢umont} Rgmunw*iion P•nolon ¢onidbu¢lon R•dunthncy {In¢l￿1￿9 lom 01 Oth•r TOTAL Namg of tru•tg• r•tla CC17a IEx¢BI) 27n112024 Section C Notes to the accounts Icontl Nots 28 Transactlons wlth trusts•$ and r•latsd rtiès ple￿ glve delalls ofwhy remuneration or ou emploYM￿tbonO1ltfy wwv p81d. *)1 AFpli¢ab Vhve grnU• pjyment has been fftade to a tnth. pmvld• •n •xpl•n•tlon of th• n8￿r0 of lh• p•ymwJt Nol Applicab 28.2 Tru•to68' oxpbnse• Ilth• ch•rfty h•s pald trnst¢•$ •xpens•$ forfuiniiing th•lrdulles. detslls ofsuch transactlons shouldb• pmvlded In th1¥ note. If there 9￿ no tr•nsg¢tion¥ to report, Pl￿se enter Yrue"In lh• box b•low. ff th•r• •r• transactlon¥ to r•port pl••s• No tru*ts• &Xp•n￿ ha￿ b••n IncuFr•d ffru• or F•lu) TRUE Typ• of expon￿$ rnlmburud Th18 year La•t y•ar Tr•vo1 8ubBlstence At¢ommodatlon Oth•r {plea•• ipocwyl: TOTAL Pl•a•• provld• th• numbér of tru•toM r¢lmbur•od for •Wn1￿ or who had •Xp•nI￿ p•ld by th• ch•rfty 28.3 Tran8•ctlonls) wlth r•lat•d partlos ••￿ plw• d•t•ll* 01￿Y tr•nsactlon und•rt•k•n by (oron l)•h•MoQ lh• ¢harftyln whlch a ml•t•dp•tyh•• • m•t•rf41 Int•rn•t. In¢ludlng where fund• have boen h•ld &¥ ag•nt lor r•l•t•dpwll•s. Kth•m •r• no w¢h th￿$•￿10n1, Pl￿•• ent•r 'In th• box mivldod, Th1• yojr Th•r• ha￿ bmn no r•lat•d party tran••ctbon• In th• r•portlng p•rlod (Tru• or FAli•) FALSE moun wrltt•n off durln9 f•PDrtlng N•m• ol tho tru•t or rgIat￿ party Rvlatlon•hlp to ¢harlty Dmcrfptlon ¢)1 th• traniactlonlll 8•l•nc• at porfod ond Provl•lon for b*1 d•bt• at porlod •nd Amount J8ag¥rTown Council Grant ￿ded by Alsager Town Councll to Alsllger Instiluts towards rnjnnthg ¢OSt8 100th) In rnl•llon lo the tr•nu¢tton8 •boYe, provlde the t•mis 8nd ¢ondltlon$, In¢ludlng any 6ecurfty and the n&turn ol•nypaym4nt (conslderation) to b• wovId￿l In séttl8m•nL No 6￿clo1 8ttxhed For￿YTel&t¢dParty. please pmvlde d•taMs of any guar•nlw glvon or rnc•lvsd. No Du8rnntee$ or recefved. CC178 IExceD 49 2711112024 Section C Notes to th@ accounts (conti Note 28 Last year Thorè havo béAn no r•lat•d party tran8actloM In the r¥>ortlng perlod ITrue or Faloe) Transactlons wlth tru8t8es and r•lalèd partl88 FALSE moun Namo of the tru•i•e or reEat•d party Rdatk)n8hlp to ¢harfty Dé8etlptlon of th• trnnsacllonls) Balance at p•rlod gnd Provlslon for bad debts at porfod •nd nount durlng r8portln9 Sager Town Counril Tru8199 Grant Fxovwjed by s*aer Town cour￿11 to s￿r Instlbjte towards 9750 Ajsagèr Town Councll Trusiee Grant provided by gr Town COUNI to sgger h)dtut& towards AlsayrTown Coundl Trust•• A*ager knslltuie pahj Ajsager Town Councll for TCKJM htre al one of ifs venues to ac¢ommod8ts hlrgrs ol Alsagw Instilu ¢Jurln9 the p8ri0d that the faclllly wa8 reIurtknh￿J. 2123 In r•l•llon to th• fr￿##clI0￿4 4bov•. pl••￿proVId• th• t•rn71 andcondftlons, Includlng any se¢urlty ond naturn ol*yp•ym•nt(¢on•ld•r•llon) to b• pmvld•dln *•lllwn•nL No ipidaltsmm Itttt￿d For •ny rnI•l￿paity. plo&•e provlde d•taM$ of ￿Y guwynl•e$ gl¥￿ or rn¢olv•d. No guarante88 orrncefvqd. CC17a IExGd) so 27M11X)24 Section C Notes to the accounts cont Note 29 Additional Disclosure8 Tho following are signlflcant matter8 whlch are not covered in other notes and need to be Included to provlde a proper understanding of thé accounts. If thore is ingufflclent room hero1 ploaso add separate sheet. No additonal dlsclosures to make. CC17a {Excel) 51 2711112024 **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees/ members of** Alsager Institute Charity Accounts ~~ee~~ **On accounts for the** March 31[st] , 2024 **Charity no** 520002/1 **period ended (if any)** ~~ee~~ **Set out on pages** ~~pt~~ **Respective responsibilities** The charity's trustees are responsible for the preparation of the accounts. The **of trustees and examiner** 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. ## **Respective responsibilities of trustees and examiner** 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. **Date:** July 31[st] , 2024 **Signed:** ~~|~~ **Name:** John Henry ~~OO~~ **Relevant professional** ICAEW **qualification(s) or body** ~~ee~~ **Address:** Carreg Lwyd Cefn Bychan Road Pantymwyn, Flintshire, CH75EW 1