CHARITY COMMISSION
FOR ENGIAND WALE5
Trustees. Annual Report for the period
From
0&10412021
Perfod end dat•
Perlod start dats To 0510412022
Charty name: THE RAVEN CHARrrABLE TRUST
Charlty reglslratlon number: 8033380
Objectives and Actlvltles
Summary of the puoSe$ of
the charity as set out in Tts
overnin
document
&Jmmary of the main
activities in rdation lo ttK)se
purposes for the publrc
benefit, In partlcular. th8
8Ctivities, projects or
services Idenlified in the
8¢counts.
Statement confinnirKJ
whether the trustees have
had regard to the guidance
issuad by the Charity
Commisslon on publlc
benefit
Pwa 1.17
MAKING DONATIONS TO CHARITABLE
AND OTrIER INSTITUTIONS
Pard 1.17 •*1
1.19
MAKING DONATIONS
Para 1.18
THE TRUSTEES CONFIRM THEY HAVE
HAD DUE REGARD TO THE GUIDANCE
ISSUED BY THE CHARITY COMMISSION
ON PUBLIC BENEFIT
Addhlonal Infomiatlon (optlonal)
You ma chix)se lo includ6 further statements wher8 relavant ab¢xrt:
SOFtP relerer*
Policy on grant making
P¥• 1.30
Pollcy on soa81 Investment
including program related
investment
Pw• 1J8
Contributlon made by
volunteers
P*a 128
Othar
Achlevements and Perfonnance
DONATIONS TO HELP THE ELDERLY.
SICK. CHILDREN ANO SOCIEfY AS A
WHOLE
Summary ofthe main
achievements of the charity.
idanlifying the difference the
chartty's work has made lo
the cirujmstances of its
benefiiiaries and any wider
b8neflts lo sodety as a
whole.
Pw4 120
Additional Inf(*matlon (optlonal}
You ma thoose to include fLtrther ststements whern relevant about:
Achievements against
objectives sèt
P8rfomiance of fundraising
activities against objectives
set
Parn 1.41
Investment performance
against objectives
Pn1.41
Other
Financlal Review
Rewew of the charlty's
flnancial posthon at the end
of the
eri¢JJ
Statement explaining the
policy for holding reservès
statin
wh the are held
Amount of rgserves h8ld
Reason$ for holding zero
reserves
Details of fuThJ materially in
deficit
Explanation of any
uncertainties about Ihe
arity continuing a8 a goirvJ
concem
Pw¥ 1.21
THE TRUSTEES CONSIDERF THIS TO
BE SATISFACTORY TO ACHIEVE THE
OBJECTIVES OF THE TRUST
RESERVES ARE HELD TO MEET THE
OBJECTIVES OF THE TRUST
P*122
P8rn122
TOTAL RESERVES HELD £2 461.353
Parn 1.22
Pw8124
P¥a1Zd
Addltlonal infomiatk>n {optlonal)
yrna
chojse to include further statements where rd8vant ab(t
Tho charis princtpal
Sr¢0S of funds (including
8ny fvndraising)
1.47
Investment wlicy and
objectives including any
sooal Investment policy
adopted
Parn 1.48
A descriptv)n of th8 prirKapal P•ra 1.40
risks fa(ing the charity
Other
Structure, Governance and Management
Description of Charfty's
trusts:
Type of governing document P** 125
TRUST DEED
How is the dwrity
constituted?
V'i rated
125
TRUST
Trustee selectton methods
induding details of any
constitutional provision5 e.g.
elo¢tson to wst or name of
8ny person or body entitted
to appoint one or more
trustees
Para 1.25
BY EXISTING TRUSTEES HAVING
REGARD TO SKILLS REQUIRED TO
ACHIEVE THE OBJECTIVES OF THE
TRUST
Additlonal infomiatlon (optlonal)
You ma
chcM)$8 to indud8 fvrther statements where relevant ab(xL'
Poliaes and Txocedur
adopted for thè indudion
and training of truste88
P¥a 1.51
The charivs organisalK•nal
stnjcture and any wider
network with which Ihe
chartty works
Prn 1.51
Relationstrlp wlth any related
parties
P*8 1.51
Reference and Administratlve detalls
Chari
name
Other name the chari
Registered chari
number
Charity's principal address
ThE FL4VEN CHARITABLE TRUST
803380
40A HAMPSTEAD HIGH STREET
LONDON
IW3 1QE
Namas of the charlty trustees who manago the charfty
riatss aGtsd11 ItIor who
Trust•• nam•
Offlc• Iir any)
Namo of TIOn lor bodyl ent
int trvst80
Ifan
MR S PARNES
MR D PARNES
MR T SHAW
MR N PARNES
MRS K GOLANSKI
10
11
12
13
14
15
16
17
18
19
e trustees- names of the directofs at the date the re
Dir•¢tor name
rtwasa
roved
Name of trustees hokling title to propety belonging to charity
Trust¢• nam•
Datss act•d If nol forwhol•
MR S PARNES
MR T SHAW
MR N PARNES
MRS K GOLANSKI
Funds held as custodian trustees on behalf of others
Description of the assets
NONE
held In this capacity
N8m8 8nd objects of the
charity on whose behaff the
assets are held and hThv this
falls wrthln the custodian
charivs objects
Details of arrangements for
safe custody and
segregation of such assets
from the charty's own
assets
Additional Infomiatlon {optlona
Names and addresses of advlsers {Opllonal Infomiallon)
Type of
NaTr
aSer
Name of chlof ox•eullv• or namos of senior staff membors (Optlonal Infonnatlon)
Exemptions from disclosure
Reason for non-dlsdosure of ke
rsonnel details
Other o
tional Information
Declarations
Slgnod on bohalf of tha charlty.
Slgnature(s)
Full narno15)
Posltlon (Og Socretary,
Chair, etc),
STEVEN AMfFK)PW PARNES
CHAIFIMAN
Date
**THE RAVEN CHARITABLE TRUST 803380** Annual accounts for the period Period start date **To** 04/06/2021 Period end date 04/05/2022
## **Section A Statement of financial activities**
|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01 - - - - -
Charitable activities
S02 - - - - -
Other trading activities
S03 - - - - -
Investments
S04
138,082 -
138,082 117,832
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
138,082 - - 138,082 117,832
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09
112,525 - - 112,525 157,908
Separate material item of expense
S10
2,846 - - 2,846 2,414
Other
S11 - - - - -
**_Total_**
S12
115,371 - - 115,371 160,322
S13 22,711 - - 22,711 - 42,490
Net gains/(losses) on investments
S14
34,351 - - 34,351 2,041
**Net income/(expenditure)**
S15 57,062 - - 57,062 - 40,449
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 57,062 - - 57,062 - 40,449
**_Reconciliation of funds:_**
Total funds brought forward
S21 2,404,291 - - 2,404,291 2,444,740
**_Total funds carried forward_**
S22 2,461,353 - - 2,461,353 2,404,291
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01 - - - - -
Charitable activities
S02 - - - - -
Other trading activities
S03 - - - - -
Investments
S04
138,082 -
138,082 117,832
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
138,082 - - 138,082 117,832
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09
112,525 - - 112,525 157,908
Separate material item of expense
S10
2,846 - - 2,846 2,414
Other
S11 - - - - -
**_Total_**
S12
115,371 - - 115,371 160,322
S13 22,711 - - 22,711 - 42,490
Net gains/(losses) on investments
S14
34,351 - - 34,351 2,041
**Net income/(expenditure)**
S15 57,062 - - 57,062 - 40,449
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 57,062 - - 57,062 - 40,449
**_Reconciliation of funds:_**
Total funds brought forward
S21 2,404,291 - - 2,404,291 2,444,740
**_Total funds carried forward_**
S22 2,461,353 - - 2,461,353 2,404,291
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01 - - - - -
Charitable activities
S02 - - - - -
Other trading activities
S03 - - - - -
Investments
S04
138,082 -
138,082 117,832
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
138,082 - - 138,082 117,832
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09
112,525 - - 112,525 157,908
Separate material item of expense
S10
2,846 - - 2,846 2,414
Other
S11 - - - - -
**_Total_**
S12
115,371 - - 115,371 160,322
S13 22,711 - - 22,711 - 42,490
Net gains/(losses) on investments
S14
34,351 - - 34,351 2,041
**Net income/(expenditure)**
S15 57,062 - - 57,062 - 40,449
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 57,062 - - 57,062 - 40,449
**_Reconciliation of funds:_**
Total funds brought forward
S21 2,404,291 - - 2,404,291 2,444,740
**_Total funds carried forward_**
S22 2,461,353 - - 2,461,353 2,404,291
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01 - - - - -
Charitable activities
S02 - - - - -
Other trading activities
S03 - - - - -
Investments
S04
138,082 -
138,082 117,832
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
138,082 - - 138,082 117,832
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09
112,525 - - 112,525 157,908
Separate material item of expense
S10
2,846 - - 2,846 2,414
Other
S11 - - - - -
**_Total_**
S12
115,371 - - 115,371 160,322
S13 22,711 - - 22,711 - 42,490
Net gains/(losses) on investments
S14
34,351 - - 34,351 2,041
**Net income/(expenditure)**
S15 57,062 - - 57,062 - 40,449
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 57,062 - - 57,062 - 40,449
**_Reconciliation of funds:_**
Total funds brought forward
S21 2,404,291 - - 2,404,291 2,444,740
**_Total funds carried forward_**
S22 2,461,353 - - 2,461,353 2,404,291
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01 - - - - -
Charitable activities
S02 - - - - -
Other trading activities
S03 - - - - -
Investments
S04
138,082 -
138,082 117,832
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
138,082 - - 138,082 117,832
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09
112,525 - - 112,525 157,908
Separate material item of expense
S10
2,846 - - 2,846 2,414
Other
S11 - - - - -
**_Total_**
S12
115,371 - - 115,371 160,322
S13 22,711 - - 22,711 - 42,490
Net gains/(losses) on investments
S14
34,351 - - 34,351 2,041
**Net income/(expenditure)**
S15 57,062 - - 57,062 - 40,449
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 57,062 - - 57,062 - 40,449
**_Reconciliation of funds:_**
Total funds brought forward
S21 2,404,291 - - 2,404,291 2,444,740
**_Total funds carried forward_**
S22 2,461,353 - - 2,461,353 2,404,291
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01 - - - - -
Charitable activities
S02 - - - - -
Other trading activities
S03 - - - - -
Investments
S04
138,082 -
138,082 117,832
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
138,082 - - 138,082 117,832
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09
112,525 - - 112,525 157,908
Separate material item of expense
S10
2,846 - - 2,846 2,414
Other
S11 - - - - -
**_Total_**
S12
115,371 - - 115,371 160,322
S13 22,711 - - 22,711 - 42,490
Net gains/(losses) on investments
S14
34,351 - - 34,351 2,041
**Net income/(expenditure)**
S15 57,062 - - 57,062 - 40,449
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 57,062 - - 57,062 - 40,449
**_Reconciliation of funds:_**
Total funds brought forward
S21 2,404,291 - - 2,404,291 2,444,740
**_Total funds carried forward_**
S22 2,461,353 - - 2,461,353 2,404,291
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||57,062|-|-|57,062|- 40,449|
|||||||
||2,404,291|-|-|2,404,291|2,444,740|
||2,461,353|-|-|2,461,353|2,404,291|
## **Section B Balance sheet**
|||Guidance Notes|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Restricted**
**income**
**funds**
**Endowment**
**funds**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**||
|**Fixed assets**|||F01|F02|F03||
|**Intangible assets**|**(Note 15)**|B01|-||-|-|
|**Tangible assets**|**(Note 14)**|B02|-||-|-|
|**Heritage assets**|**(Note 16)**|B03|-||-|-|
|**Investments**|**(Note 17)**|B04|2,310,446||-|-|
|**Current assets**|**_Total fxed assets_**|B05|2,310,446||-|-|
|**Stocks**|**(Note 18)**|B06|-||-|-|
|**Debtors**|**(Note 19)**|B07|9,944||-|-|
|**Investments**|**(Note 17.4)**|B08|-||-|-|
|**Cash at bank and in**|**hand (Note 24)**|B09|156,201||-|-|
|**_Total current assets_**||B10|166,145||-|-|
|**Creditors: amounts**|**falling due**||||||
|**within one year**|**(Note 20)**|B11|15,238||-|-|
|**_Net current assets/(liabilities)_**||B12|150,907||-|-|
|**_Total assets less_**|**_current liabilities_**|B13|2,461,353||-|**-**|
|**Creditors: amounts**|**falling due after**||||||
|**one year (Note 20)**||B14|-||-|-|
|**Provisions for liabilities**||B15|-||-|-|
|**_Total net assets or liabilities_**||B16|2,461,353||-|-|
|**Funds of the Charity**|||||||
|**Endowment funds (Note 27)**||B17|-||||
|**Restricted income funds (Note 27)**||B18|||-||
|**Unrestricted funds**||B19|2,461,353|||-|
|**Revaluation reserve**|**_Total funds_**|B20
B21|2,461,353||-|-|
|Signed by one or two trustees on behalf of all|||||||
|the trustees|||Signature|||Print N|
|||||||S PAR|
CC17a (Excel)
2
02/01/2023
CC17a (Excell
0210112023
**----- Start of picture text -----**
Total this Total last
year year
£ £
F04 F05
- -
- -
- -
2,310,446 2,276,095
2,310,446 2,276,095
- -
9,944 9,944
- -
156,201 128,214
166,145 138,158
15,238 9,962
150,907 128,196
2,461,353 2,404,291
- -
- -
2,461,353 2,404,291
- -
- -
2,461,353 2,404,291
-
2,461,353 2,404,291
Date of
Name approval
dd/mm/yyyy
RNES
**----- End of picture text -----**
CC17a (Excel)
02/01/2023
4
SeGtion B
Balance sheet
FOI
(Ntth i S)
14)
(N(* 1fJ)
I 17]
Curtert assBIs
(TrlJlD 19)
(Ne• 17 4)
Ca81I 1>1 *fvJ {Noto 24)
1fjG.14
f&lSrt) dwj +Althln
ts20)
1>2
¢rEdlt(bF¥". toll*M oTr3
$7
Z,4&1.*
FUNJS rflh8 Ch*lty
27)
th1• Twl I
lu
FIM
2,310,440
127e,LTr35
944
IWt4
136.15B
.40*.291
2.4Fr1 J53
2.4.291
PrtN
S FVR14ES
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* ü * -Tick as appropriate No* ü
## _**Please disclose:**_
_**(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
CC17a (Excel)
02/01/2023
7
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change in accounting policy**
_**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_
**Start of End of period period £ £**
**Fund balances as previously stated** _**Adjustments:**_
## **Fund balance as restated**
_**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_
**End of period£ Net income/(expenditure) as previously stated** _**Adjustments:**_
**Previous period net income/(expenditure) as restated**
CC17a (Excel)
8
02/01/2023
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
Yes
No
N/a
ü
ü
ü
**Ofsetting**
Yes
No
N/a
ü
ü
ü
**Grants and donations**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**Legacies**
Yes
No
N/a
ü
ü
ü
**Government grants**
The charity has received government grants in the reporting period
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**Donated goods**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**Support costs**
The charity has incurred expenditure on support costs.
Yes
No
N/a
ü
ü
ü
**Volunteer help**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufcient reliability.
There has been no ofsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specifed goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufcient assets in the
estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specifed otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to benefciaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fxed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.|**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
Yes
No
N/a
ü
ü
ü
**Ofsetting**
Yes
No
N/a
ü
ü
ü
**Grants and donations**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**Legacies**
Yes
No
N/a
ü
ü
ü
**Government grants**
The charity has received government grants in the reporting period
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**Donated goods**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**Support costs**
The charity has incurred expenditure on support costs.
Yes
No
N/a
ü
ü
ü
**Volunteer help**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufcient reliability.
There has been no ofsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specifed goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufcient assets in the
estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specifed otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to benefciaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fxed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.|**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
Yes
No
N/a
ü
ü
ü
**Ofsetting**
Yes
No
N/a
ü
ü
ü
**Grants and donations**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**Legacies**
Yes
No
N/a
ü
ü
ü
**Government grants**
The charity has received government grants in the reporting period
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**Donated goods**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**Support costs**
The charity has incurred expenditure on support costs.
Yes
No
N/a
ü
ü
ü
**Volunteer help**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufcient reliability.
There has been no ofsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specifed goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufcient assets in the
estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specifed otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to benefciaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fxed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.|**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
Yes
No
N/a
ü
ü
ü
**Ofsetting**
Yes
No
N/a
ü
ü
ü
**Grants and donations**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**Legacies**
Yes
No
N/a
ü
ü
ü
**Government grants**
The charity has received government grants in the reporting period
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**Donated goods**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**Support costs**
The charity has incurred expenditure on support costs.
Yes
No
N/a
ü
ü
ü
**Volunteer help**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufcient reliability.
There has been no ofsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specifed goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufcient assets in the
estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specifed otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to benefciaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fxed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.|
|---|---|---|---|
||ü|ü|ü|
|Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
Yes
No
N/a
ü
ü
ü
**Deferred income**
No material item of deferred income has been included in the accounts.
Yes
No
N/a
ü
ü
ü
**Creditors**
Yes
No
N/a
ü
ü
ü
**Provisions for liabilities**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**2.4 ASSETS**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
Yes
No
N/a
ü
ü
ü
The depreciation rates and methods used are disclosed in note 9.2.
**Intangible fxed assets**
Yes
No
N/a
ü
ü
ü
They are valued at cost.
Yes
No
N/a
ü
ü
ü
**Heritage assets**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
They are valued at cost.
ü
ü
ü
**Investments**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Membership subscriptions which gives a member the right to buy services or other
benefts are recognised as income earned from the provision of goods and services as
income from charitable activities.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income
in the SoFA.
**Investment gains and**
**losses**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs by
foor areas, or per capita, staf costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specifc level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specifed service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic fnancial**
**instruments**
The charity accounts for basic fnancial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to
11.19, FRS102 SORP.
**Tangible fxed assets for**
**use by charity**
The charity has intangible fxed assets, that is, non-monetary assets that do not have
physical substance but are identifable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientifc, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.|Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
Yes
No
N/a
ü
ü
ü
**Deferred income**
No material item of deferred income has been included in the accounts.
Yes
No
N/a
ü
ü
ü
**Creditors**
Yes
No
N/a
ü
ü
ü
**Provisions for liabilities**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**2.4 ASSETS**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
Yes
No
N/a
ü
ü
ü
The depreciation rates and methods used are disclosed in note 9.2.
**Intangible fxed assets**
Yes
No
N/a
ü
ü
ü
They are valued at cost.
Yes
No
N/a
ü
ü
ü
**Heritage assets**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
They are valued at cost.
ü
ü
ü
**Investments**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Membership subscriptions which gives a member the right to buy services or other
benefts are recognised as income earned from the provision of goods and services as
income from charitable activities.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income
in the SoFA.
**Investment gains and**
**losses**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs by
foor areas, or per capita, staf costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specifc level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specifed service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic fnancial**
**instruments**
The charity accounts for basic fnancial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to
11.19, FRS102 SORP.
**Tangible fxed assets for**
**use by charity**
The charity has intangible fxed assets, that is, non-monetary assets that do not have
physical substance but are identifable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientifc, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.|Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
Yes
No
N/a
ü
ü
ü
**Deferred income**
No material item of deferred income has been included in the accounts.
Yes
No
N/a
ü
ü
ü
**Creditors**
Yes
No
N/a
ü
ü
ü
**Provisions for liabilities**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**2.4 ASSETS**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
Yes
No
N/a
ü
ü
ü
The depreciation rates and methods used are disclosed in note 9.2.
**Intangible fxed assets**
Yes
No
N/a
ü
ü
ü
They are valued at cost.
Yes
No
N/a
ü
ü
ü
**Heritage assets**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
They are valued at cost.
ü
ü
ü
**Investments**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Membership subscriptions which gives a member the right to buy services or other
benefts are recognised as income earned from the provision of goods and services as
income from charitable activities.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income
in the SoFA.
**Investment gains and**
**losses**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs by
foor areas, or per capita, staf costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specifc level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specifed service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic fnancial**
**instruments**
The charity accounts for basic fnancial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to
11.19, FRS102 SORP.
**Tangible fxed assets for**
**use by charity**
The charity has intangible fxed assets, that is, non-monetary assets that do not have
physical substance but are identifable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientifc, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.|Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
Yes
No
N/a
ü
ü
ü
**Deferred income**
No material item of deferred income has been included in the accounts.
Yes
No
N/a
ü
ü
ü
**Creditors**
Yes
No
N/a
ü
ü
ü
**Provisions for liabilities**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
**2.4 ASSETS**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
Yes
No
N/a
ü
ü
ü
The depreciation rates and methods used are disclosed in note 9.2.
**Intangible fxed assets**
Yes
No
N/a
ü
ü
ü
They are valued at cost.
Yes
No
N/a
ü
ü
ü
**Heritage assets**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
They are valued at cost.
ü
ü
ü
**Investments**
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Membership subscriptions which gives a member the right to buy services or other
benefts are recognised as income earned from the provision of goods and services as
income from charitable activities.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income
in the SoFA.
**Investment gains and**
**losses**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs by
foor areas, or per capita, staf costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specifc level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specifed service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic fnancial**
**instruments**
The charity accounts for basic fnancial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to
11.19, FRS102 SORP.
**Tangible fxed assets for**
**use by charity**
The charity has intangible fxed assets, that is, non-monetary assets that do not have
physical substance but are identifable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientifc, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.|
|---|---|---|---|
||ü|ü|ü|
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at **Debtors** settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has has investments which it holds for resale or pending their sale and cash and cash **Current asset** equivalents with a maturity date less than one year. These include cash on deposit and cash **investments** equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
**----- Start of picture text -----**
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
**----- End of picture text -----**
## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**----- Start of picture text -----**
NONE
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts - - - - -
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total - - - - -
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income 31 - - 31 143
investments: Dividend income 38,602 - - 38,602 38,958
Rental and leasing income 99,450 - - 99,450 78,731
Other - - - - -
Total 138,083 - - 138,083 117,832
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 138,083 - - 138,083 117,832
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
**----- End of picture text -----**
CC17 (E l)
12
02/01/2023
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Description**
**This year**
**£**
**Government grant 1**
-
**Government grant 2**
-
**Government grant 3**
-
**Other**
-
**Total**-
**Description**
**Last year**
**£**
**Government grant 1**
-
**Government grant 2**
-
**Government grant 3**
-
**Other**
-
**Total**-
**This year**
**Last year**
**This year**
**Last year**
**_Please provide details of any_**
**_unfulflled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in_**
**_income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefted._**|**Description**
**This year**
**£**
**Government grant 1**
-
**Government grant 2**
-
**Government grant 3**
-
**Other**
-
**Total**-
**Description**
**Last year**
**£**
**Government grant 1**
-
**Government grant 2**
-
**Government grant 3**
-
**Other**
-
**Total**-
**This year**
**Last year**
**This year**
**Last year**
**_Please provide details of any_**
**_unfulflled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in_**
**_income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefted._**|**Description**
**This year**
**£**
**Government grant 1**
-
**Government grant 2**
-
**Government grant 3**
-
**Other**
-
**Total**-
**Description**
**Last year**
**£**
**Government grant 1**
-
**Government grant 2**
-
**Government grant 3**
-
**Other**
-
**Total**-
**This year**
**Last year**
**This year**
**Last year**
**_Please provide details of any_**
**_unfulflled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in_**
**_income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefted._**|
|---|---|---|
||||
CC17a (Excel)
13
02/01/2023
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Note 5 Donated goods, facilities and services**|**Note 5 Donated goods, facilities and services**|**Note 5 Donated goods, facilities and services**|
|---|---|---|
|**This year**
**Last year**
**£**
**£**
**Seconded staf**
- -
**Use of property**
- -
**Other**
- -
- -
**This year**
**Last year**|||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|||
|**Please provide details of any**
**unfulflled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||
||||
CC17a (Excel)
02/01/2023
14
**Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies
- - - - - - - -
Incurred seeking grants
- - - - -
Operating membership schemes and
social lotteries
- - - - -
Staging fundraising events
- - - - -
Fudraising agents
- - - - -
Operating charity shops
- - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating
new source of future income
- - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities:
DONATIONS MADE 112,525 - - 112,525 157,908 - - 157,908
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities 112,525 - - 112,525 157,908 - - 157,908
Separate material item of expense
LEGAL AND PROFESSIONAL 2,829 - - 2,829 2,399 - - 2,399
BANK CHARGES 17 - - 17 15 - - 15
- - - - - - - -
Total 2,846 - - 2,846 2,414 - - 2,414
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 115,371 - - 115,371 160,322 - - 160,322
**----- End of picture text -----**
CC17a (Excel)
02/01/2023
15
## **Section C Notes to the accounts (c**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Description**
**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
- -
**Extraordinary item 2**
- -
- -
**Extraordinary item 3**
- -
**Extraordinary item 4**
- -
**Total extrordinary items**
- -|**Description**
**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
- -
**Extraordinary item 2**
- -
- -
**Extraordinary item 3**
- -
**Extraordinary item 4**
- -
**Total extrordinary items**
- -|**Description**
**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
- -
**Extraordinary item 2**
- -
- -
**Extraordinary item 3**
- -
**Extraordinary item 4**
- -
**Total extrordinary items**
- -|**Description**
**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
- -
**Extraordinary item 2**
- -
- -
**Extraordinary item 3**
- -
**Extraordinary item 4**
- -
**Total extrordinary items**
- -|
|---|---|---|---|
|||-|-|
||-||-|
|||-|-|
|||||
|||-|-|
||**s**|-|-|
CC17a (Excel)
16
02/01/2023
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
**----- Start of picture text -----**
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the
purchase of goods or services, please discose details of any balances outstanding between any participating members.
Description/name of party
Balance held at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
CC17a (Excel)
02/01/2023
17
## **Section C Notes to the accounts**
## **Note 9 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
**----- Start of picture text -----**
Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
Last year
Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
Please provide details of the accounting policy
adopted for the apportionment of costs between
activities and any estimation techniques used to
calculate their apportionment.
**----- End of picture text -----**
CC17a (Excel)
18
02/01/2023
## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Other fees (for example: fnancial advice, consultancy, accountancy services)**
**paid to the independent examiner**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||1,500|1,500|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
19
02/01/2023
## **Section C Notes to the accounts (cont)**
**Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**This year**
**Last year**
**£**
**£**
**Salaries and wages**
- -
**Social security costs**
- -
**Pension costs (defned contribution scheme)**
**Other employee benefts**
- -
**Total staf costs**- -
**This year:**
**Last year:**
**Please provide details of expenditure on staf working for the**
**charity whose contracts are with and are paid by a related**
**party**
**Please provide details of expenditure on staf working for the**
**charity whose contracts are with and are paid by a related**
**party**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||||
||-|-|
||-|-|
||||
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
**----- Start of picture text -----**
Band Number of employees
This year Last year
£60,000 to £69,999 - -
£70,000 to £79,999 - -
£80,000 to £89,999 - -
£90,000 to £99,999 - -
£100,000 to £109,999 - -
This year Last year
£ £
Please provide the total amount paid to key management - -
personnel (includes trustees and senior management) for their
services to the charity. For specific amounts paid to trustees,
see Note 28.
**----- End of picture text -----**
CC17a (Excel)
20
02/01/2023
|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|---|
||**Fundraising**|-|-|
||**Charitable Activities**|-|-|
||**Governance**|-|-|
||**Other**|-|-|
||**Total**|-|-|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
|**This year**
**Last year**
**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
- -
**Please explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**
**Please state the amount of the payment (or value of any waiver**
**of a right to an asset)**|**This year**|||
|---|---|---|---|
||**Last year**|||
|||**This year**|**Last year**|
|||**£**
-
|**£**
-|
CC17a (Excel)
21
02/01/2023
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**This year**
**Last year**
**£**
**£**
**Total amount of payment**
- -
**This year**
**Last year**
**£**
**£**
**The extent of redundancy funding at the balance sheet date**
- -
**The nature of the payment (cash,**
**asset etc.)**
**Please state the accounting policy for any redundancy or**
**termination payments**|**This year**|**Last year**|
|---|---|---|
||**£**
-|**£**
-|
||||
CC17a (Excel)
22
02/01/2023
## **Section C Notes to the accounts (cont)**
## **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**This year**
**Last year**
**£**
**£**
**Amount of contributions recognised in the SOFA as an expense**
- -
**Please explain the basis for allocating the liability and expense**
**of defned contribution pension scheme between activities and**
**between restricted and unrestricted funds.**|**This year**|**Last year**|
|---|---|---|
||**£**
-|**£**|
|||-|
||||
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multiemployer plan. If this is different for last year, provide details**
**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
CC17a (Excel)
23
02/01/2023
## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
DONATIONS MADE 112,525.00 - - 112,525.00
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total 112,525 - - 112,525
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs. NIL**_
## **13.2 Grants made to institutions**
**----- Start of picture text -----**
Please provide
details of charity's
URL.
My charity has made grants to particular institutions that are material in the Yes
context of its grantmaking. Details of the institution supported, purpose of
the grant and total paid to each institution is available on the charity's web
site.
Provide details
No
below
Total amount of
Names of institution Purpose
grants paid £
-
-
Norwood HELP THE ELDERLY / SICK 12,500
Nightingale Hammerson HELP THE ELDERLY / SICK 10,000
-
-
-
-
-
-
Total grants to institutions in reporting period 22,500
Other unanalysed grants 90,025
TOTAL GRANTS PAID 112,525
**----- End of picture text -----**
CC17a (Excel)
24
02/01/2023
## **Section C Notes to the accounts (cont)**
**Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**14.1 Cost or valuation**||||||
|---|---|---|---|---|---|
|**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of the year
- - - - -
Additions
- - - - -
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - - - -
**14.2 Depreciation and impairments**
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
At beginning of the year
- - - - -
Disposals
- - - - -
Depreciation
- - - - -
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- - - - -
**14.3 Net book value**
Net book value at the beginning of the year
- - - - -
Net book value at the end of the year
- - - - -
**14.4 Impairment**
**14.5 Revaluation**
**_If an accounting policy of revaluation is adopted, please provide:_**
**This year**
**Last year**
**_the efective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied and signifcant assumptions_**
- -
**14.6 Other disclosures**
**This year**
**Last year**
**£**
**£**
- -
- -
**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant,**
**machinery**
**and motor**
**vehicles**
**Fixtures, fttings**
**and equipment**
SL or RB (Straight
Line or Reducing
Balance)
**_This year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_Last year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fxed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fxed assets._**
**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**|**£**
**Freehold land &**
**buildings**|**£**
**Other land &**
**buildings**|**£**
**Plant,**
**machinery**
**and motor**
**vehicles**|**£**
**Fixtures, fttings**
**and equipment**|**Total**
**£**|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||**This year**|**Last year**|
|||||**£**|**£**|
|||||-|-|
|||||-|-|
|||||||
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
25
02/01/2023
## **Section C Notes to the accounts**
|**Note 15**|**Intangible assets**|**Intangible assets**|**Intangible assets**||||
|---|---|---|---|---|---|---|
|**_Please complete this note if the charity has_**||||**_any intangible_**|**_assets_**||
|**15.1 Cost or valuation**|||||||
||**Research**||**&**|**Patents and**|**Other**|**Total**|
||**development**|||**trademarks**|||
|||**£**||**£**|**£**|**£**|
|At beginning of the year|||-|-|-|-|
|Additions|||-|-|-|-|
|Disposals|||-|-|-|-|
|Revaluations|||-|-|-|-|
|Transfers *|||-|-|-|-|
|At end of the year|||-|-|-|-|
|**15.2 Amortisation and**|**impairments**||||||
||****Basis**
SL|or RB||SL or RB|SL or RB|SL or RB
Straight Line|
|At beginning of the year|**** Rate**
||-|-|-|-
("SL") or
Reducing
Balance ("RB")|
|Disposals|||-|-|-|-|
|Amortisation|||-|-|-|-|
|Impairment|||-|-|-|-|
|Transfers*|||-|-|-|-|
|At end of year|||-|-|-|-|
|**15.3 Net book value**|||||||
|
Net book value at the beginning|||-|-|-|-|
|of the year|||||||
|
Net book value at the end of the|||-|-|-|-|
|year|||||||
|**15.4 Accounting policy**|||||||
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
## **15.5 Impairment This year:**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ **Last year:**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
|**This year**
**Last year**
**_the efective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**15.7 Other disclosures**
**_the carrying amount that would have been recognised_**
**_had the assets been carried under the cost model._**
**_(i) If your intangible asset was acquired by way of_**
**_grant, provide value on initial recognition and carrying_**
**_amount of the asset._**
**_(ii) Details of the carrying amounts of any intangible_**
**_assets to which the charity has restricted title or that are_**
**_pledged as security for liabilities._**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible assets._**
**_(iv) State the amount of research and development_**
**_expenditure recognised as expenditure in the year._**
**_(v) Please detail the headings in the SOFA in which a_**
**_charge for amortisation of intangible assets is included._**
**_(vi) For any material intangible assets, please provide a_**
**_description, its carrying amount and any remaining_**
**_amortisation period._**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
26
02/01/2023
**----- Start of picture text -----**
Section C Notes to the accounts (cont)
Note 16 Heritage assets
Please complete this note if the charity has heritage assets
16.1 General disclosures for all charities holding heritage assets
This year Last year
(i) Explain the nature and scale of
heritage assets held.
(ii) Explain the policy for the
acquisition, preservation,
management and disposal of
heritage assets.
16.2 Cost or valuation
Heritage asset Heritage asset Heritage asset Heritage asset Total
1 2 3 4
£ £ £ £ £
At beginning of the year - - - - -
Additions - - - - -
Disposals - - - - -
Revaluations - - - - -
Transfers * - - - - -
At end of the year - - - - -
16.3 Depreciation and impairments
**Basis Straight Line
("SL") or
Reducing
Balance
** Rate ("RB")
At beginning of the year - - - - -
Disposals - - - - -
Depreciation - - - - -
Impairment - - - - -
Transfers* - - - - -
At end of year - - - - -
16.4 Net book value
Net book value at the beginning of the - - - - -
year
Net book value at the end of the year - - - - -
**----- End of picture text -----**
## **16.5 Impairment**
**This year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **Last year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
|**This year**
**Last year**
**_the efective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_qualifcations of independent valuer_**
**_the methods applied and signifcant assumptions_**
**_any signifcant limitations on the valuation_**
**16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
**Total**
**£**
**£**
**£**
- - -
Additions
- - -
Disposals
- - -
Depreciation/impairment
- - -
Revaluation
- - -
Carrying amount at the end of period
- - -
**At valuation**
**Group A**
**At cost Group**
**B**
Carrying amount at the beginning of the
period|**This year**|**This year**|**Last year**|**Last year**|
|---|---|---|---|---|
||||||
||||||
||||||
||||||
||||||
|||**£**
**At valuation**
**Group A**|**£**
**At cost Group**
**B**|**Total**
**£**|
|||-|-|-|
|||-|-|-|
|||-|-|-|
|||-|-|-|
|||-|-|-|
|||-|-|-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
**(i) Explain the reason why heritage assets have not been recognised on the balance sheet.**
- **(ii) Describe the significance and nature of heritage assets.**
**(iii) Disclose information that is helpful in assessing the value of heritage assets.**
**(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
**This year Last year**
## **16.9 Five year summary of heritage assets transactions**
**2015 2014 2013 2012 2011 £ £ £ £ £ Purchases** Group A - - - - - Group B - - - - - Group C - Other - **Donations** Group A - - - - - Group B - - - - - Group C - - - - - Other - - - - - **Total additions - - - - - Charge for impairment** Group A - - - - - Group B - - - - - Group C - - - - - Other - - - - - **Total charge for impairment - - - - - Disposals** Group A - carrying amount - - - - - Group B - carrying amount - - - - - Group C - - - - - Other - - - - - **Total disposals - - - - -**
CC17a (Excel)
27
02/01/2023
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
**----- Start of picture text -----**
|||||
|---|---|---|---|
|Cash & cash|Listed|Investment|Social|
|Other|Total|
|equivalents|investments|properties|investments|
|Carrying (fair) value at beginning of|- 776,095 1,500,000 - - 2,276,095|
|period|
|Add:|additions to investments during|- 49,352 - - - 49,352|
|period*|
|Less:|disposals at carrying value|- - 76,281 - - - - 76,281|
|Less: impairments|- - - - - -|
|Add: Reversal of impairments|- - - - - -|
|Add/(deduct):|transfer in/(out) in the|-|- - - -|
|period|
|Add/(deduct):|net gain/(loss) on|- 61,280 - - - 61,280|
|revaluation|
|Carrying (fair) value at end of year|- 810,446 1,500,000 - - 2,310,446|
|*Please specify additions resulting from|
|acquisitions through business combinations, if|
|any.|
**----- End of picture text -----**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
**----- Start of picture text -----**
|||
|---|---|
|This year:|
|Analysis of investments|
|Fair value at year end|Cost less impairment|
|£|£|
|Cash or cash equivalents|- -|
|Listed investments|810,446 -|
|Investment properties|1,500,000 -|
|Social investments|- -|
|Other investments|- -|
|Total|2,310,446 -|
|Grand total (Fair value at year end+Cost less impairment)|2,310,446|
|Last year:|
|Analysis of investments|
|Fair value at year end|Cost less impairment|
|£|£|
|Cash or cash equivalents|- -|
|Listed investments|776,095 -|
|Investment properties|1,500,000 -|
|Social investments|- -|
|Other investments|- -|
|Total|2,276,095 -|
|Grand total (Fair value at year end+Cost less impairment)|2,276,095|
**----- End of picture text -----**
CC17a (Excel)
28
02/01/2023
## **17.3 If your charity holds investment properties, please complete the following note:**
|**(i) Explain the methods and signifcant assumptions in**
**determining the fair value of investment property held by**
**the charity**
**(ii) Name or independent valuer, if applicable, and**
**relevant qualifcations**
**(iii) Provide details of any restrictions on the ability to**
**realise investment property or on the remittance of income**
**or disposal proceeds**
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**|**This year**|**Last year**|
|---|---|---|
||VALUATION|VALUATION|
||THE TRUSTEES WHO POSSESS
THE REQUIRED SKILLS|THE TRUSTEES WHO POSSESS
THE REQUIRED SKILLS|
||||
||||
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Analysis of current asset investments**
**This year**
**Last year**
**£**
**£**
**Cash or cash equivalents**
- -
**Listed investments**
- -
**Investment properties**
- -
**Social investments**
- -
- -
**Total**
- -
**17.5 Guarantees**
**This year**
**Last year**
**Other investments**
**Please provide details and amount of any guarantee made**
**to or on behalf of a third party**
**Name of the entity or entities beneftting from those**
**guarantees**
**Please explain how the guarantee furthers the charity's**
**aims**|**Analysis of current asset investments**
**This year**
**Last year**
**£**
**£**
**Cash or cash equivalents**
- -
**Listed investments**
- -
**Investment properties**
- -
**Social investments**
- -
- -
**Total**
- -
**17.5 Guarantees**
**This year**
**Last year**
**Other investments**
**Please provide details and amount of any guarantee made**
**to or on behalf of a third party**
**Name of the entity or entities beneftting from those**
**guarantees**
**Please explain how the guarantee furthers the charity's**
**aims**|**Analysis of current asset investments**
**This year**
**Last year**
**£**
**£**
**Cash or cash equivalents**
- -
**Listed investments**
- -
**Investment properties**
- -
**Social investments**
- -
- -
**Total**
- -
**17.5 Guarantees**
**This year**
**Last year**
**Other investments**
**Please provide details and amount of any guarantee made**
**to or on behalf of a third party**
**Name of the entity or entities beneftting from those**
**guarantees**
**Please explain how the guarantee furthers the charity's**
**aims**|
|---|---|---|
||**This year**|**Last year**|
||||
||||
||||
CC17a (Excel)
29
02/01/2023
|**17.6 Concessionary loans**
**_Description_**
**This year £**
**Last year £**
- -
- -
- -
- -
**_Total_**
- -
**_Description_**
**This year £**
**Last year £**
- -
- -
- -
**_Total_**
- -
**This year**
**Last year**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
**17.7 Additional information**
**This year**
**Last year**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure signifcant_**
**_information_).**
**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure signifcant information)._**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the**
**reporting date**
**Please provide information about the**
**signifcance of investments to the charity's**
**fnancial position or performance eg. terms and**
**conditions of loans or the use of hedging to**
**manage fnancial risk.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Where a charity has provided fnancial assets as**
**a form of security, the carrying amount of the**
**fnancial asset pledged as security and the**
**terms and conditions relating to its pledge.**|**17.6 Concessionary loans**
**_Description_**
**This year £**
**Last year £**
- -
- -
- -
- -
**_Total_**
- -
**_Description_**
**This year £**
**Last year £**
- -
- -
- -
**_Total_**
- -
**This year**
**Last year**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
**17.7 Additional information**
**This year**
**Last year**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure signifcant_**
**_information_).**
**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure signifcant information)._**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the**
**reporting date**
**Please provide information about the**
**signifcance of investments to the charity's**
**fnancial position or performance eg. terms and**
**conditions of loans or the use of hedging to**
**manage fnancial risk.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Where a charity has provided fnancial assets as**
**a form of security, the carrying amount of the**
**fnancial asset pledged as security and the**
**terms and conditions relating to its pledge.**|**17.6 Concessionary loans**
**_Description_**
**This year £**
**Last year £**
- -
- -
- -
- -
**_Total_**
- -
**_Description_**
**This year £**
**Last year £**
- -
- -
- -
**_Total_**
- -
**This year**
**Last year**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
**17.7 Additional information**
**This year**
**Last year**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure signifcant_**
**_information_).**
**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure signifcant information)._**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the**
**reporting date**
**Please provide information about the**
**signifcance of investments to the charity's**
**fnancial position or performance eg. terms and**
**conditions of loans or the use of hedging to**
**manage fnancial risk.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Where a charity has provided fnancial assets as**
**a form of security, the carrying amount of the**
**fnancial asset pledged as security and the**
**terms and conditions relating to its pledge.**|
|---|---|---|
||**This year**|**Last year**|
||||
||||
||||
CC17a (Excel)
30
02/01/2023
**Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**activities.**||||||
|---|---|---|---|---|---|
|**Stock**
**Donated goods**
**For resale**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**This year**
**Last year**
**£**
**£**
**Work in**
**progress**
**For**
**distribution**
**For**
**distribution**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**|**Stock**||**Donated goods**||**Work in**
**progress**|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
CC17a (Excel)
31
02/01/2023
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
_**Please complete this note if the charity has any debtors or prepayments.**_
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments, accrued income and other debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||9,944|9,944|
||0|0|
||9,944|9,944|
**Total**
_**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
|||-|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
32
02/01/2023
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**
**Payments received on account for contracts or**
**performance-related grants**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
|||-|-|-|
||6,375|5,018|-|-|
||8,863|4,944|-|-|
||15,238|9,962|-|-|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income.**_
|**20.2 Deferred income**
**_Please complete this note if the charity has deferred income._**|**_income._**|||
|---|---|---|---|
|
**This year**
**Last year**
**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**This year**
**Last year**
**£**
**£**
**Balance at the start of the reporting period**
- -
**Amounts added in current period**
- -
**Amounts released to income from previous periods**
- -
**Balance at the end of the reporting period**
- -|
**This year**|**Last year**||
|||||
|||**This year**
**£**|**Last year**
**£**|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
CC17a (Excel)
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02/01/2023
## **Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
|**This year**
**Last year**
**22.1 Please provide information about the signifcance of**
**fnancial instruments (eg. debtors, creditors, investments**
**etc) to the charity's fnancial position or performance, for**
**example, the terms and conditions of loans or the use of**
**hedging to manage fnancial risk.**
**22.2 If the charity has provided fnancial assets as a form**
**of security, the carrying amount of the fnancial assets**
**pledged as security and the terms and conitions related to**
**its pledge should be given here.**|**This year**|**Last year**|
|---|---|---|
||||
||||
CC17a (Excel)
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02/01/2023
## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Movements in recognised provisions and funding commitment during the period**
|**This year**
**Last year**
**£**
**£**
**Balance at the start of the reporting period**
- -
**Amounts added in current period**
- -
**Amounts charged against the provision in the current period**
- -
**Unused amounts reversed during the period**
- -
**Balance at the end of the reporting period**
- -
**21.2 Please provide:**
**This year**
**Last year**
**This year**
**Last year**
**- a brief description of any obligations on the**
**balance sheet and the expected amount and timing**
**of resulting payments;**
**- an indication of the uncertainties about the**
**amount or timing of those outfows; and**
**- the amount of any expected reimbursement,**
**stating the amount of any asset that has been**
**recognised for that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide**
**details of commitment made, the time frame of that**
**commitment, any performance-related conditions**
**and details of how the commitment will be funded**
**(with contracts for capital expenditure separately**
**identifed).**
**21.4 Where unrestricted funds have been**
**designated to a fund commitment, please disclose**
**the nature of any amounts designated and the**
**likely timing of that expenditure.**|**This year**
**Last year**
**£**
**£**
**Balance at the start of the reporting period**
- -
**Amounts added in current period**
- -
**Amounts charged against the provision in the current period**
- -
**Unused amounts reversed during the period**
- -
**Balance at the end of the reporting period**
- -
**21.2 Please provide:**
**This year**
**Last year**
**This year**
**Last year**
**- a brief description of any obligations on the**
**balance sheet and the expected amount and timing**
**of resulting payments;**
**- an indication of the uncertainties about the**
**amount or timing of those outfows; and**
**- the amount of any expected reimbursement,**
**stating the amount of any asset that has been**
**recognised for that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide**
**details of commitment made, the time frame of that**
**commitment, any performance-related conditions**
**and details of how the commitment will be funded**
**(with contracts for capital expenditure separately**
**identifed).**
**21.4 Where unrestricted funds have been**
**designated to a fund commitment, please disclose**
**the nature of any amounts designated and the**
**likely timing of that expenditure.**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||||
CC17a (Excel)
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02/01/2023
## **Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
**Description of item including its legal nature. Estimate of financial effect Please describe any security provided in connection to the liability.**
**Last year Description of item including its legal nature. Estimate of financial effect Please describe any security provided in connection to the liability.**
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
**This year**
**Description of item**
**Estimate of financial effect**
**Last year**
**Description of item**
**Estimate of financial effect**
**23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**----- Start of picture text -----**
This year
**----- End of picture text -----**
**----- Start of picture text -----**
Last year
**----- End of picture text -----**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement**
**Where it is not practical to make one or more of these disclosures, please state this fact**
CC17a (Excel)
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02/01/2023
**Section C Notes to the accounts (cont)**
**Note 24 Cash at bank and in hand**
|**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||151,200|106,500|
||5,001|21,714|
||-|-|
||156,201|128,214|
CC17a (Excel)
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02/01/2023
## **Section C Notes to the accounts**
## **Note 25 Fair value of assets and liabilities**
**This year Last year 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
**25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
CC17a (Excel)
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02/01/2023
## **Section C Notes to the accounts (cont)**
|**Note 26 Events after the end of the reporting period**
**This year**
**Last year**
**_Please complete this note events (not requiring adjustment to the_**
**_accounts) have occurred after the end of the reporting period but before_**
**_the accounts are authorised which relate to conditions that arose after the_**
**_end of the reportin_**
**_period_**
**Please provide details of the nature of**
**the event**
**Provide an estimate of the fnancial**
**efect of the event or a statement that**
**such an estimate cannot be made**|**Note 26 Events after the end of the reporting period**
**This year**
**Last year**
**_Please complete this note events (not requiring adjustment to the_**
**_accounts) have occurred after the end of the reporting period but before_**
**_the accounts are authorised which relate to conditions that arose after the_**
**_end of the reportin_**
**_period_**
**Please provide details of the nature of**
**the event**
**Provide an estimate of the fnancial**
**efect of the event or a statement that**
**such an estimate cannot be made**|**Note 26 Events after the end of the reporting period**
**This year**
**Last year**
**_Please complete this note events (not requiring adjustment to the_**
**_accounts) have occurred after the end of the reporting period but before_**
**_the accounts are authorised which relate to conditions that arose after the_**
**_end of the reportin_**
**_period_**
**Please provide details of the nature of**
**the event**
**Provide an estimate of the fnancial**
**efect of the event or a statement that**
**such an estimate cannot be made**|
|---|---|---|
||||
CC17a (Excel)
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02/01/2023
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE
R or UR * Purpose and Restrictions brought Gains and carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
UNRESTRICTED FUNDS UR 2,404,291 138,083 - 115,371 - 34,350 2,461,353
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 2,404,291 138,083 - 115,371 - 34,350 2,461,353
**----- End of picture text -----**
CC17a (Excel)
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02/01/2023
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
## _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE
R or UR * Purpose and Restrictions brought Gains and carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
UNRESTRICTED FUNDS UR 2,444,740 117,832 - 160,322 - 2,041 2,404,291
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 2,444,740 117,832 - 160,322 - 2,041 2,404,291
**----- End of picture text -----**
CC17a (Excel)
02/01/2023
41
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
**----- Start of picture text -----**
Reason for transfer and where endowment is converted to Amount
income, legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
**----- End of picture text -----**
## **Last year**
**----- Start of picture text -----**
Reason for transfer and where endowment is converted to Amount
income, legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
**----- End of picture text -----**
## **27.4 Designated funds**
**----- Start of picture text -----**
This year
Planned use Purpose of the designation Amount
Last year
Planned use Purpose of the designation Amount
**----- End of picture text -----**
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02/01/2023
**1**
## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £ £
- - - - [ - ]
- - - - [ - ]
- - - - [ - ]
- - - - [ - ]
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**1**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Remuneration Pension Redundancy Other TOTAL
Legal authority (eg contribution (including
Name of trustee order, governing loss of
document) office)/ex
gratia
£ £ £ £
- - - - [ - ]
- - - - [ - ]
- - - - [ - ]
- - - - [ - ]
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid.**_
CC17a (Excel)
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02/01/2023
## _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**----- Start of picture text -----**
No trustee expenses have been incurred (True or False) 1
This year Last year
Type of expenses reimbursed
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -
**----- End of picture text -----**
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
**----- Start of picture text -----**
There have been no related party transactions in the reporting period (True or False) 1
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad
Amount during
or related party to charity transaction(s) period end debts at period end
reporting
period
£ £ £ £
**----- End of picture text -----**
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
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44
## **Last year**
**----- Start of picture text -----**
There have been no related party transactions in the reporting period (True or False) 1
Amounts
Name of the trustee Relationship Description of the Balance at Provision for bad written off
Amount during
or related party to charity transaction(s) period end debts at period end
reporting
period
£ £ £ £
**----- End of picture text -----**
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
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45
## **ote 29 Additional Disclosures**
CC17a (Excel)
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02/01/2023
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on the
accounts
Section A
Independent Examiner's Report
Report to the trustsesl
members of
THE RAVEN CHARITABLE TRUST
On account8 for the year
ended
5 APRIL 2022
Charity no
Ilf any
803380
Set out on pages
1 TO 43 OF THE ACCOUNTS FOR THE YEAR 614121 TO 514122
I report to the trustees on my examination of the accounts of the above
charity (Ihe Trust.) for the year ended 0510412022.
As the Charity's trustees. you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011
("the Ac*").
Responslbllltles and
basls of report
I report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in carying out my examination, I
have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Act.
Independent
examlnerf8 statsment
I have completed my examination. I confim that no material matters have
come to my attention in connection with the examination £etheFth
d16G10") which gives me cause to believe that in, any material
respect..
the accounting records were not kept in accordance with section 130
of the Charities Act.. or
the accounts did not accord with the accounting records,. or
the accounts did not comply with the applicable requirement8
conceming the fo and content of accounts sel out in the Charities
{Account$ and Reports) Regulations 2008 other than any requirement
that the accounts give a 'true and fair, view which is not a matter
considered as part of an independent examination.
I have no concerns and have come across no other matters in conne¢tion
with Ihe examination to bvhich attention should be drawn in this report in
order to enable a proper underslanding of the accounts to be reached.
Please delete the words in the br8Gkèts if they do not apply.
Date:
Signed:
Name:
NELSON COLACO
IER
t2018
Relevant professlonal
qualificationls) or body
lif any):
F.C.A.
Address:
BSG VALENTINE CHARTERED ACCOUNTANTS
LYNTON HOUSE 7-12 TAVISTOCK SQUARE
LONDON WC1 H 9BQ
Section B
Disclosure
Only complete if the examiner needs to highlight material matters of concern
(see CC32, Independent examinalion of ¢harity accounts.. directions and
guidance for examiners).
Glve here brief detalls of
any items that the
examiner wishes to
disclose.
NONE
IER
Oct 2018