Supporting children and young people with disabilities and their families
Chori
Man
ent
A board of trustees comprised mainty of parents of children with tsdditional needs oversaw the activities of
the charity..
Helen 8aker-Chair
Vikki Fellows-Trustee
Chontel 6ardner-Trustee
Mark Joyce-Treasurer
Ann Parry-Trustee
osie Powell-Trustee
Lorraine Styles-Trustee
Nessa Thulbon-Trustee
Christine Woolstencrof t-Trustee
Vikki Walters
& Ob ectives
To promote the edutation, w¢lfare and benef it of children and young people with disabilities up to the a9e of
25 yeors who liv¢ or who attend school/colle9e in the Forest of Dean, and their families. To provide activities
and services in relatTron thereto..
A range of accessible sts¢ial. sport and recreational octivities provided locally 9ivin9 our memb¢rs the same
¢hoicu os their non-disabled peers for thin9S to do and plttces to 90.
Support. advice and 9uidan¢e for parents/carers
Opportunities for parent members to meet for mutual support.
TO empower porents/carers to access the servi¢es they need for quality of life for them ond their fam-ily
members. both individually and by bein9 part of a local 9roup.
To enable families as o whole to benef it from the 9roup - not Just the child with disabTrlities/additionfjl
needs.
To promote interaction and good relations between the members and the community a$ a whole.
St
Volu
Pamela Jones-charity Director
Kimberly Roberts-charity Mana9er
Amy Millin-A¢tivity Manager
Samantha Whittin9ton-AssiStont Activity Manager
Jean Wilkinson- Off Ice Administrator
Alexandra-Rae Middleton-maternity Cover
In additlgn we have 21 sessional stoff.
We had 31 volunteers (including Trustees) join us
over the period. We ore steadily increasing the num-
ber of volunteers again after de¢reas¢d numbers due
to COVED
In readiness for Summer Activity Club we would nor-
molly go oround all local schools and colle9¢S to do a
tolk to recruit volunteers but a9ain, due to covfD
19 we were unable tt) do this. Znstead. we created a
poster ond emailed all information to all th¢1ocal
schools and cglleges and asked them to cir¢ulate the
inf C*rmation to the relevant aged pupils.
Forest Pulse, CIO Heart ol rhe Forest Special School, Speech House. Coleford, Gloucestershlre, GL16 7EJ
Website". www.forestpulse.co.uk
Phone.. 01594 826357
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Forest Pulse, CIO Heart of the Forest Special School, Speech House. Coleford, Gloucestershire, GL16 7EJ
Website.. www.forestpulse.co.uk
Phone.. 01594 826357
ovi,
.fr)ThDIg
We are pretty much back to runnin9 os we did pre-covid. and able to now operote at full capacity
and are dropping the times that our staff need to Use PPE, ¢Jnd are no longer enforcin9 Social
distancing. It hos been so lovely to welcome more of our members bock and watchiTh3 all the young
people enjoy all the activities and socialise with their f riends once more.
After securing funding we were able to put on some wonder-
f ul stssions f or parents. Each session off ered a dif ferent
activity such os Bread Making and Flower Arran9ing and
whilst the parents engaged in these activities Forest
Pulse staf f put on activities and supervised their chil-
dren.
ivitil
We are very excited to have secured some funding to allow us to start our very own group for those with Auttstic Spectrum
Disorder. It has very long been known that a lot ol youn8 people who are Autistic do not have many clubs they can access that
meet their needs and that they wish to attend. Forest Pulse are hoping to cieate a so170n by introducing their very own so-
cial group which 11 primarily be aimed at those who are Autistic. It 15 likely this club will run on a Thursday evenin8 alongside
Youth Club and will be run and support by some of our experienced staff members
Forest Pulse have also been lucky to secure some fundin8 to help us celebrate the Queen's Platinum Jttbille this year. A group
of young people will meet ona W@dnesday evening to create and practice a performance and alonogside Members at our oth-
er athvity clubs, will make various decorations and items for a celebration that will be hèld tn lune.
Forest Pulse. Clo Heart of the Forest Specsal School. Speech House. Coleford, Gloucestershife, GL16 7EJ
Website.. www.forestpulse.co.uk
Phone.. 01594 826357
Achieiimenl,s
Oulltr tkdoo °
279 famlll¢s Includlrg 315 chlldren and yo
people wlth spe¢ld needs r¢aiv¢d clr¢uloted
IntorntIon (Juty 2021)
288 famllies registered at
the end of March 2022
283 fffjlll¢s ithlr9 316 ¢hlldr¢n yow
peW¢ wlth swlal Meds rec¢lved clrculated
Informotlan (DK 2021)
After School
Weekend Activit Sessions
rovided:
After School Club 29 Sessions
Performing Arts-22 sessions
Forest Friends 31 sesslons
Music 20 sessions
WAC 48 sessions (16 Jnr, 16 snr and 16 18+)
Hollda
Activities Provided:
*440 people are part of
the private Forest Pulse
Facebook pa9e.
"390 people follow the
Forest Pulse Fundraising
page on Facebook.
*66 followers on the
Forest Pulse Twitter
page.
Easter 8 sessions
Whlt 5 sessions
SAC 21 sessions
October-7 sessions
February 3 sesslons
Forest Pulse, CIO Heart of the Forest Special School, Speech House. Coleford. Gloucestershire. GL16 7EJ
Website.. ww.lorestpulse.co.vk
Phone.. 01594 826357
ncia
Revie
This year we were once a9ain very luclry to 9et funding from Gloucestershire
County Council and some very generous donations and fundraising events in the
community. Special thanks this year goes to;
Gloucestershire County Council for Holidoy Activities
TK Maxx Home Sense Foundation
Forest Lottery
Gloucester Moster Masons Lod9e
Blue Bird Club
Barnwood Trust
Carers Legacy Fund
Two Rivers
NHS Glos CCG Autism Community Support
The trustees are delighted that during these f inancially challen9in9 times. the
annual accounts show the charity has maintained a healthy f inancial position..
The policy of the ch¢irity is to retain suff icient reserves to ensure the f inancial
stabi lity of the charity in the next f inancial year, whi 1st buildin9 up our designat-
ed f unds a s detailed below.'_
£169,665 reserves held, of which the charity has designated:
£85.000 8uildin9 Fund
£15,000 Redundance/Maternity/Sickness Fund
Signed by Vikki Walters. chair of Trustee Management Committee:
t)ate: 14th September 2022
Forest Pulse, Clo Heart of the Forest Special School, Speech House, Coleford, Gloucestershire. GL16 7EJ
Website.. www.forestpulse.cts.uk
Phone.. 01594 826357
**----- Start of picture text -----**
Charity No
FOREST PULSE 900216
(if any)
Annual accounts for the period
Period end
Period start date 01/04/2021 To date 31/03/2022
**----- End of picture text -----**
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 4)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
Prior year adjustment
Transfer between funds
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
6,460
-
-
6,460
8,277
140,723
62,540
-
203,263
160,641
-
-
-
-
-
22
-
22
49
3,435
-
-
3,435
17,286
-
-
-
-
-|
|---|---|
||150,639
62,540
-
213,179
186,253|
||735
-
-
735
735
148,316
43,663
-
191,979
169,447
-
-
-
-
-
-
-
-
-
-|
||149,051
43,663
-
192,714
170,182|
|||
||1,588
18,877
-
20,465
16,071|
||-
-
-
-
-|
||1,588
18,877
-
20,465
16,071|
||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
||1,588
18,877
-
20,465
16,071|
||149,200
-
-
149,200
133,129
-
-
-
-
-
-
-|
||150,788
18,877
-
169,665
149,200|
PAGE 1
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets**
**Tangible assets (Note 8)**
**Heritage assets**
**Investments**
**_Total fixed assets_**
**Current assets**
**Stocks**
**Debtors (Note 9)**
**Investments**
**Cash at bank and in hand (Note 11)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 10)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds**
**Restricted income funds (Note 12)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21
|**Unrestricted**
**funds**
**£**
F01
-
18,371
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
18,371
-
-
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||-
23,510
-
-|
|||18,371|-|-
18,371|23,510|
|||-
27,939
-
126,544|-
-
-
18,877|-
-
- 27,939
-
-
-
145,421||
||||||-
558
-
127,040|
|||154,483|18,877|-
173,360|127,598|
||||||1,908|
|||3,189|-|- 3,189||
|||||||
|||151,294|18,877|-
170,171|125,690|
|||||||
|||169,665|18,877|**-**
188,542|149,200|
||||||-
-|
|||-
-|-
-|- -
-
-||
|||||||
|||169,665|18,877|-
188,542|149,200|
|||-
-
150,788|-
18,877
-|-
-
- 18,877
- 150,788
-||
||||||-
149,200|
|||150,788|18,877|-
169,665|149,200|
|||Signature||Print Name|Date of
approval
dd/mm/yyyy|
PAGE 2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
- the Statement of Recommended Practice: Accounting and Reporting by Charities
- • and with preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of
- • and with Ireland (FRS 102)
- and with the Charities Act 2011.
The charity does not constitute a public benefit entity as defined by FRS 102.
## **1.2 Going concern**
There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
PAGE 3
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.1 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**
PAGE 4
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
**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.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
PAGES 4 and 5
|**2.3 ASSETS**
£400
**Intangible fixed assets**
**Heritage assets**
**Current asset**
**investments**
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**2.2 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
PAGES 4 and 5
**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 5,668 - - 5,668 6,751
and legacies: Gift Aid 791 - - 791 1,526
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 6,460 - - 6,460 8,277
Charitable
activities: - - - - -
- - - - -
- - - - -
Other 140,723 62,540 - 203,263 160,641
Total 140,723 62,540 - 203,263 160,641
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - -
Total - - - - -
Income from Interest income 22 - - 22 49
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 22 - - 22 49
Separate Covid Support Scheme income 3,435 - - 3,435 17,286
material item - - - - -
of income: - - - - -
- - - - -
Total 3,435 - - 3,435 17,286
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 150,639 62,540 - 213,179 186,253
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
**----- End of picture text -----**
PAGE 6
## **Section C Notes to the accounts (cont)**
## **Note 4 Analysis of expenditure**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Expenditure on Incurred seeking donations - - - - -
raising funds: Incurred seeking legacies
- - - - -
Incurred seeking grants
Operating membership schemes and
social lotteries
Staging fundraising events
735 735 735
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 735 - - 735 735
Expenditure on - - - - -
charitable Other
activities 148,316 43,663 - 191,979 169,447
- - - - -
- - - - -
Total expenditure on charitable
activities 148,316 43,663 - 191,979 169,447
Separate material - - - - -
item of expense
- - - - -
- - - - -
- - - - -
Total - - - - -
Other
- - - - -
- - - - -
Total other expenditure - - - - -
TOTAL EXPENDITURE 149,051 43,663 - 192,714 170,182
**----- End of picture text -----**
PAGE 7
**Section C Notes to the accounts (cont)**
**Note 8 Tangible fixed assets**
|**8.1 Cost or valuation**|**8.1 Cost or valuation**|||||||||
|---|---|---|---|---|---|---|---|---|---|
|||**Freehold**|**land**|**Other land &**||**Plant,**|**Fixtures,**|**Total**||
|||**& buildings**||**buildings**||**machinery**|**fittings and**|||
|||||||**and motor**|**equipment**|||
|||||||**vehicles**||||
|||**£**||**£**||**£**|**£**|**£**||
|At the beginning of the|||-||-|66,817|33,782|100,599||
|year||||||||||
|Additions|||-||-||-|-||
|Revaluations|||-||-|-|-|-||
|Disposals|||-||-|-|-|-||
|Transfers *|||-||-|-|-|-||
|At end of the year|||-||-|66,817|33,782|100,599||
|**8.2 Depreciation and impairments**||||||||||
|****Basis**||||||Reducing|Reducing||Straight Line|
|||||||Balance|Balance||("SL") or|
||||||||||Reducing|
||||||||||Balance|
||||||||||("RB")|
||**** Rate**|||||25%|15%|||
|||||||||||
|At beginning of the year|||-||-|50,961|26,130|77,091||
|Disposals|||-||-|-|-|-||
|Depreciation|||-||-|3,963|1,174|5,137||
|Impairment|||-||-|-|-|-||
|Transfers*|||-||-|-|-|-||
|At end of the year|||-||-|54,924|27,304|82,228||
|**8.3 Net book value**||||||||||
|Net book value at the|||-||-|15,856|7,652|23,508||
|beginning of the year||||||||||
|Net book value at the end|||-||-|11,893|6,478|18,371||
|of the year||||||||||
## **Note 9 Debtors and prepayments**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**Last year**
**£**
**£**
26,802
558
1,137
-
-|
|---|---|
||27,939
558|
## **Note 10 Creditors and accruals**
|**Accruals for grants**
**payable**
**Bank loans and**
**overdrafts**
**Trade creditors**
**Payments received on**
**account for contracts or**
**performance-related**
**grants**
**Accruals and deferred**
**income**
**Taxation and social**
**security**
**Other creditors**
**Total**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
- - - -
- - - -
1,087
- - -
- - - -
816 776
- -
- - - -
1,287
1,132
-
-
**Amounts falling due within**
**Amounts falling due after**|
|---|---|
||3,190
1,908
-
-|
PAGE 9
## **Section C Notes to the accounts**
## **Note 5 Details of certain items of expenditure**
**Fees for examination of the accounts Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner**
||**This year**|**This year**||**Last year**|**Last year**||
|---|---|---|---|---|---|---|
||**£**|||**£**|||
||||||||
|||335|||310||
||||||||
||||0|||0|
||||||||
||||0|||0|
||||||||
||||||||
|||481|||458||
**Note 6 Paid employees 6.1 Staff Costs Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits Total staff costs**
**No employees received employee benefits**
**6.2 Average head count in the year The parts of the charity in which the employees work**
||||**This year**||**Last year**|
|---|---|---|---|---|---|
||||**£**||**£**|
||||135,558||126,232|
||||5,130||3,374|
||||10,031||8,746|
||||-||-|
||||150,719||138,352|
|||||||
||||**TRUE**|||
|||||||
||||**This year**
**Number**||**Last year**
**Number**|
|||||||
||**Charitable**||16||16|
||**Activities**|||||
||**Other**||2||2|
|||**Total**|18||18|
## **Note 7 Defined contribution pension scheme**
**Amount of contributions recognised in the SOFA as an expense**
**Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
**£10,031 The liability and expense of the statutory auto-enrollment defined contribution pension scheme is allocated to unrestricted funds and is all in relating to the charitable activities.**
PAGE 8
## **Section C Notes to the accounts (cont)**
## **Note 11 Cash at bank and in hand**
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
-
-
-
-
126,544
127,040
-
-|
|---|---|
||126,544
127,040|
## **Note 12 Charity funds**
## **12.1 Transfers between funds**
||**Reason for transfer and where endowment is converted to**|**Reason for transfer and where endowment is converted to**|**Amount**|
|---|---|---|---|
|||**income, legal power for its conversion**||
|Between unrestricted and restricted funds|None|||
|Between endowment and restricted funds|None|||
|Between endowment and unrestricted funds|None|||
|||||
|**12.2 Designated funds**||||
|**Planned use**||**Purpose of the designation**|**Amount**|
|Maternity, Sickness and Redundancy Fund|To ensure provision is maintained by ensuring ability to pay costs
if required in future||£15,000|
|Building Fund|To build up a provision in readiness for the purchase of a suitable||£85,000|
||building/site|||
## **Note 13 Transactions with trustees and related parties**
## **13.1 Trustee remuneration and benefits**
|There have been no related party transactions in the reporting period (True or False)
**13.3 Transaction(s) with related parties**
No trustee expenses have been incurred (True or False)
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity
**13.2 Trustees' expenses**|**_TRUE_**
**_TRUE_**
**TRUE**|
|---|---|
PAGE 10
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's
report on the accounts
Section A
Independent Examlner's Report
Report to the trusteesl
members of
FOREST PULSE
On accounts for the year
ended
3151 March 2022
Charity no
(if any)
900216
Set out on pages
1 to10
I report to the trustees on my examination of the accounts of the above
harily I'the Trust") for the year ended 3110812021.
Responsibilities and As the charity trustees of the Trust, you are responsible for the preparalion
basis of report of the accounts in accordance with the requirements of the Charities Act
2011 1"the Act'}
I report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, I
have followed the applicable Directions given by the Charily Commission
under section 145{5)Ib) of the Act.
I have completed my examination. I confimi that no material matters have
ome lo my attention in connection with the examination which gives me
cause to believe thal in, any material respect-.
accounting records were not k8Pt in accordance with section 130 of
the Act or
the aGcounls do not accord with the accounting records
Independent
examiner's statement
I have no Gonc8rns and have Come across no other matters in connection
with the examination to which attention should be drawn in order to enable a
proper understanding of the accounts to be reached.
Signed:
Date:
1311012022
Name:
Clare Phillips
Relevant professional
qualifi¢ation{s} or body
(if any):
ICAEW FCA
Address:
Aubrey & Co
19 Church Street, Ross on Wye,
Herefordshire, HR9 5HN
Section B
Disclosure
None
IER
October 2018