**THE GOOD WORKS COMPANY (SCIO)** **Report and Financial Statements Year ending 30 November 2024 SCIO number: SC046947** ## **The Good Works Company** ## **Report of the trustees for the year ending 30 November 2024** The trustees are pleased to present their annual directors’ report together with the consolidated financial statements of the charity for the year ending 30 November 2024. The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). ## **Chair’s report** 2023-2024 was a pivotal year for the Good Works, with our income growing significantly as a result of investment last year in our capacity to raise and manage funds. We have chosen to strategically increase the number of partnerships with charities we have to a record number, and seek to continue this in future years. We are pleased to see the continued positive impact our donations have made in supporting communities. Our multi-year partnership to invest in mental health support for children has seen new research, support techniques, and enabled more children and young people to access vital services. We have explored partnerships in new areas, including music and the arts and animal welfare, and continued to support those who need it most through appeals and emergency support, such as in Ukraine. We will use this momentum to continue to grow our available funds, and find new charities and projects to support. ## **Chair** ## **The Good Works Company Report of the trustees for the year ending 30 November 2024** Our purposes and activities The purposes of the charity are to provide funding for individuals or organisations whose work is deemed charitable. Achievements for the financial year 2023-2024 include: Providing the second instalment of £100,000 to the Anna Freud Centre to support their work on helping children with mental health problems. This partnership is our first multiyear grant which will last for a period of three years. Supporting new organisations, new causes and forming new partnerships, including with Salford Cathedral, Naima JPS and Little Bear Sanctuary. Supporting those most in need, such as the people of Ukraine, by providing emergency support. ## Financial review Our income has grown significantly this year, which has allowed us to expand the number of charity partners we have supported, and we have invested in further monitoring and evaluation of our projects to assess our impact. With a total of £928,441 raised and £280,109 invested in charitable projects and covering our costs, we carry a significant surplus into the next financial year, and will be seeking new charity partners to support as a result. We remain confident that the Good Works is in a secure financial position to invest in charitable projects. ## Reserves policy GWC has increased our minimum reserve to £20,000, which we have surpassed and believe is sufficient for our needs at this time. ## Plans for future periods As a result of our investment in fundraising, our income has grown significantly, and we have brought on board more charity partners and supported more work than even before. This has also increased the demands on our capacity. This year we have moved to having one full time member of staff towards the end of this financial period to build that capacity further, and maintain our fundraising and monitoring and evaluation efforts. We will also be working as a Board to build in additional systems and processes to further unlock the potential of the Good Works, and will be undertaking a Governance exercise to reshape our Board of Trustees with a view to have in place new Board members either by the beginning of the next financial year, or soon after. We also intend to engage with OSCR to adjust our financial year reporting period to align with the calendar year for the 2024-25 financial period. ## Trustees’ responsibilities in relation to the financial statements The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing the financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. ## Reference and administrative details Charity number: SC046947 Registered Office: 73 Troon Avenue, East Kilbride, Scotland G75 8TH ## Our advisers Certification number/details: M290974 ## Directors and trustees The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows: Key management personnel The Good Works Company: ## Trustees’ and Directors Key management personnel: ## Structure, Governance and Management The Good Works Company is an SCIO governed by its Memorandum and Articles of Association dated 30 November 2016. It is registered as a charity with the Scottish Charity Regulator. ## Appointment of trustees As set out in the Articles of Association the chair of the trustees is nominated by other Trustees, of which there must be a minimum of three. Suitable individuals under consideration for trusteeship are interviewed and appointed by existing trustees. ## Trustee induction and training New trustees undergo an orientation day to brief them on: their legal obligations under charity and company law, the Scottish Charity Regulator’s guidance on trustee duties, and inform them of the content of the Memorandum and Articles of Association, the committee and decision-making processes, the business plan and recent financial performance of the charity. During the induction day they meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role. ## Organisation The board of trustees, which can have up to 7 members, administers the charity. The board normally meets quarterly. A Director is appointed by the trustees to manage the day-to-day operations of the charity. To facilitate effective operations, the Director has delegated authority, within terms of delegation approved by the trustees, for operational matters including finance, employment and monitoring of grant-related activity. ## - Related parties and co operation with other organisations None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager of the charity with a grant recipient must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported. Pay policy for senior staff All trustees generously give of their time freely and none received remuneration in the year. The Good Works Company currently has in this financial reporting period increased our staff count from 0.6 to 1 FTE. The pay of staff is reviewed annually and a cost-of-living adjustment made if appropriate, in line with inflation. Renumeration levels are benchmarked against other similarly sized grant-giving charities and foundations and applied pro-rata. ## Risk management The trustees have a risk management strategy which comprises: - an annual review of the principal risks and uncertainties that the charity faces; - the establishment of policies, systems and procedures to mitigate those risks identified in the annual review; and - the implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise. ## Statement as to disclosure to our auditors In so far as the trustees are aware at the time of approving our trustees’ annual report: - there is no relevant information, being information needed by the auditor in connection with preparing their report, of which the group’s auditor is unaware, and - the trustees, having made enquiries of the director and the group’s auditor that they ought to have individually taken, have each taken all steps that he/she is obliged to take as a director in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information. > By order of the board of trustees | (Chair) 28th August 2025 **The Good Works Company consolidated Statement of Financial Activities (including consolidated income and expenditure account) for year ending 30 November 2024** ||Good Works Company|Good Works Company|Good Works Company|Charity No|SC046947||| |---|---|---|---|---|---|---|---| |||||Company No|||| ||Annual accounts for the period||||||| ||Period start date|**30/11/2023**||**To**|Period end
date|30/11/2024|| ||||||||| **Section A Statement of financial activities (including summary income and expenditure account)** |**Recommended categories by activity**|**Recommended categories by activity**|Guidance Note|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**|**Prior year**
**funds**| |---|---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**|**£**| |**Income (Note 3)**|||F01|F02|F03|F04|F05| |**Income and endowments from:**|||||||| |Donations and legacies||S01|50,154|878,267|-|928,420|296,973| |Investments||S04|21|-|-|21|99| |**_Total_**||S07|50,174|878,267|-|928,441|297,072| |**Expenditure (Notes 6)**|||||||| |**Expenditure on:**|||||||| |Raising funds||S08|26,637|-|-|26,637|26,125| |Charitable activities||S09|647|244,194|-|244,841|245,000| |Separate material expense item||S10|8,263|-|-|8,263|7,495| |Other||S11|369|-|-|369|361| |**_Total_**||S12|35,916|244,194|-|280,109|278,981| ||||||||| |**Net income/(expenditure) before tax for**
**the reporting period**||S13|14,259|634,073|-|648,331|18,091| |Taxpayable||S14|-|-|-|-|-| |**Net income/(expenditure) after tax before**
**investment gains/(losses)**||S15|14,259|634,073|-|648,331|18,091| |Netgains/(losses)on investments||S16|-|-|-|-|-| |**Net income/(expenditure)**||S17|14,259|634,073|-|648,331|18,091| |**_Net movement in funds_**||S22|14,259|634,073|-|648,331|18,091| ||||||||| |**_Reconciliation of_**
**_funds:_**|||||||| |Total funds brought forward||S23|232,689|55,507
-|-|177,182|159,271| |**_Total funds carried forward_**||S24|246,948|578,566|-|825,513|177,362| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. ## **Analysis of restricted and unrestricted income:** **Section C Notes to the accounts (cont)** **----- Start of picture text -----**
Note 3 Income
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 12,630 771,937 - 784,567 256,973
and legacies: Gift Aid 37,524 106,267 - 143,791 40,000
Total 50,154 878,204 - 928,358 296,973
Income from Interest income 21 - - 21 99
investments: Total 21 - - 21 99
TOTAL INCOME 50,175 878,204 - 928,379 297,072
Other information:
All income in the prior year was unrestricted except for: Anna Freud
(please provide description and amounts) Centre
Siobhan's Trust
Saffron Kitchen
Client Earth
At the Bus
Words Matter
**----- End of picture text -----**
## **Analysis of restricted and unrestricted expenditure:** |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**||| |---|---|---|---|---|---|---|---|---|---| ||||||||||| |**Note 6 Expenditure**|||||||||| |||**This year**|||||**Last year**||| |**Analysis**||**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|
**Total funds**|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**| |**Expenditure on raising funds:**|||||**£**||||**£**| |Incurred seeking donations||26,637|-|-|26,637|26,125|-|-|26,125| |**Total expenditure on raising funds**||26,637|-|-|26,637|26,125|-|-|26,125| ||||||||||| |**Expenditure on charitable activities:**|||||||||| |**Donations to charities**||647|243,547|-|244,194|-|245,000|-|245,000| |**Total expenditure on charitable activities**||647|243,547|-|244,194|-|245,000|-|245,000| ||||||||||| |**Separate material item of expense**|||||||||| |Pensions costs (creditor)||2,690|-|-|2,690|-|-|-|-| |Subscriptions, website, travel and client costs||249|-|-|249|265|-|-|265| |Bank fees||120|-|-|120|96|-|-|96| |HMRC payments||8,263|||8,263|7,495|-|-|7,495| |**Total**||11,321|-|-|11,321|361|-|-|7,856| ||||||||||| |**TOTAL EXPENDITURE**||38,605|243,547|-|282,152|26,486|245,000|-|278,981| The trustees have prepared group accounts in accordance with section 398 of the Companies Act 2006 and section 44 of the Charities and Trustee Investment (Scotland) Act 2005. These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company. The notes at pages 10 to 15 form part of these accounts Signed: Approved by the trustees on 04/12/25 ## **Notes on the accounts** - 1) Accounting Policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: a) Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The Good Works Company meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). b) Reconciliation with previous Generally Accepted Accounting Practice In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required. In accordance with the requirements of FRS 102 a reconciliation of opening balances is provided. c) Preparation of the accounts is on a going concern basis The Good Works Company reported a cash inflow of £928,441 for the year on an accrual basis. This was due to investment in fundraising, resulting in securing several donations throughout the year including one major gift. ## d) Income Income is recognised when the charity has entitlement to the funds, any conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material. No legacies were received in this financial period. Income received in advance for the provision of other specified service it is deferred until the criteria for income recognition are met. ## e) Donated services and facilities Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. No donated professional services or facilities occurred in this financial period. ## f) Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank. £21 of interest was received during this financial period. ## g) Fund accounting Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of The Good Work Company’s work or for specific projects being undertaken by the organisation. - h) Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: - Costs of raising funds comprise the costs of generating income for investments in charitable organisations - Expenditure on charitable activities includes grants made to individuals or organisations whose work is deemed charitable - Other expenditure represents those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. ## i) Allocation of support costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support The Good Work Company’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 9. ## j) Tangible fixed assets Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis. There were no tangible fixed assets over £1,000 in this reporting period. ## k) Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. There were no debtors in this financial period. - l) Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## m) Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ## n) Financial instruments There were no financial instruments used in this financial period. ## r) Pensions Based on a government mandated contribution level of 8%, Pension liabilities are calculated at £2,689 for the financial period. A suitable provider is being sourced, and this figure is included on the accounts on a creditor basis. ## 2) Legal status of the Trust The Good Works Company is a company limited by guarantee and has no share capital. ## 3 Income from donations and legacies ## **Donations** |**Section C**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|||| |---|---|---|---|---|---|---|---|---|---| ||||||||||| |**Note 3**|**Income**||||||||| ||**Analysis of income**|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**|**Prioryear**|||| ||||||**£**|**£**|||| |**Donations**
**and legacies:**|Donations and gifts|12,630|771,937|-|784,567|256,973|||| ||Gift Aid|37,524|106,267|-|143,791|40,000|||| ||**Total**|50,154|878,204|-|928,358|296,973|||| ||||||||||| |**Income from**
**investments:**|Interest income|21|-|-|21|99|||| ||**Total**|21|-|-|21|99|||| ||||||||||| |**TOTAL INCOME**||50,175|878,204|-|928,379|297,072|||| The income from donations and legacies was £928,379 (2023: £297,072) of which £50,175 was unrestricted and £878,204 restricted. Restricted funds comprise of a gifts to support charitable activities and programmes through grant-giving. ## 4) Analysis of expenditure on charitable activities: **----- Start of picture text -----**
Section C Notes to the accounts (cont)
Note 6 Expenditure
This year Last year
Restricted Restricted
Unrestricted income Endowment Unrestricted income Endowment
Analysis funds funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations 26,637 - - 26,637 26,125 - - 26,125
Total expenditure on raising funds 26,637 - - 26,637 26,125 - - 26,125
Expenditure on charitable activities:
Donations to charities
647 243,547 - 244,194 - 245,000 - 245,000
Total expenditure on charitable activities 647 243,547 - 244,194 - 245,000 - 245,000
Separate material item of expense
Pensions costs (creditor) 2,690 - - 2,690 - - - -
Subscriptions, website, travel and client costs 249 - - 249 265 - - 265
Bank fees 120 - - 120 96 - - 96
HMRC payments 8,263 8,263 7,495 - - 7,495
Total 11,321 - - 11,321 361 - - 7,856
TOTAL EXPENDITURE 38,605 243,547 - 282,152 26,486 245,000 - 278,981
**----- End of picture text -----**
Expenditure on charitable activities was £244,194 (2022: £245,000) of which £647 was unrestricted (2023: £0) and £243,547 was restricted (2022: £245,000). ## 5) Employee renumeration No employees had employee benefits in excess of £60,000 (2023: nil). Pension costs are allocated to activities in proportion to the related staffing costs incurred and are wholly charged to unrestricted funds. The charity trustees were not paid or received any other benefits from employment with the Trust or its subsidiary in the year (2023: £nil) neither were they reimbursed expenses during the year (2023: £nil). No charity trustee received payment for professional or other services supplied to the charity (2023: £nil). The key management personnel of The Good Works Company comprise the Trustees and the now 1 FTE Director. The total employee benefits of the key management personnel of the Trust were £26,637 (2023: £26,125). ## 6) Staff Numbers The average monthly number of full-time equivalent employees (including casual and part-time staff) during the year were as follows: 2024 – one 0.8 FTE Director ## 7) Corporation Taxation The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. ## 8) Reconciliation of Operating Surplus to net cash inflow from operating activities ## **Section C Notes to the accounts (cont)** **----- Start of picture text -----**
Note 24 Cash at bank and in hand
This year Last year
£ £
Cash at bank and on hand 809,936 161,667
Total 809,936 161,667
**----- End of picture text -----**
## 9) Analysis of movements in unrestricted funds There was a net increase in unrestricted funds over this financial period, meaning a surplus of £14,259 will be carried forward into the next financial period. ## 10) Analysis of movements in restricted funds Restricted donations of the value of £878,267 were made in this accounting period, to be used in grant-making activities, of which £244,194 has been distributed. We carry forward a balance of £578,556 in restricted funding to be distributed in the next financial period. Good Works Company Charity No SC046947 Company No Annual accounts for the period Period end Period start date **30/11/2023 To** date 30/11/2024 ## **Section A Statement of financial activities (including summary income and expenditure account)** |Guidance Note
S01
S04
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
investments
S16
S17
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
Investments
Charitable activities
**Net income/(expenditure) before tax for**
**the reporting period**
Other
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
Total funds brought forward
**_Net movement in funds_**
Raising funds
Separate material expense item
**_Total_**
**Recommended categories by activity**
Donations and legacies
**Income (Note 3)**
**Income and endowments from:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05
928,420
296,973
21
99
928,441
297,072
26,637
26,125
244,841
245,000
8,263
7,495
369
361
280,109
278,981
648,331
18,091
-
-
648,331
18,091
-
-
648,331
18,091
648,331
18,091
177,182
159,271
Taken from SOFA cell D40 and E40 2022-23 accounts
825,513
177,362|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05
928,420
296,973
21
99
928,441
297,072
26,637
26,125
244,841
245,000
8,263
7,495
369
361
280,109
278,981
648,331
18,091
-
-
648,331
18,091
-
-
648,331
18,091
648,331
18,091
177,182
159,271
Taken from SOFA cell D40 and E40 2022-23 accounts
825,513
177,362| |---|---|---|---|---|---| ||50,154|878,267|-|928,420|296,973| ||21|-|-|21|99| ||50,174|878,267|-|928,441|297,072| ||||||| ||26,637|-|-|26,637|26,125| ||647|244,194|-|244,841|245,000| ||8,263|-|-|8,263|7,495| ||369|-|-|369|361| ||35,916|244,194|-|280,109|278,981| ||||||| ||14,259|634,073|-|648,331|18,091| ||-|-|-|-|-| ||14,259|634,073|-|648,331|18,091| ||-|-|-|-|-| ||14,259|634,073|-|648,331|18,091| ||14,259|634,073|-|648,331|18,091| ||||||| ||232,689|55,507
-|-|177,182|159,271| ||246,948|578,566|-|825,513|177,362| Charity Name Charity No Company No ## **Section B Balance sheet** |**Section B Balance**|**sheet**|**sheet**|**sheet**|**sheet**|| |---|---|---|---|---|---| |Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Debtors (Note 19)**
B07
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**_Total funds_**
B22|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04||||**Total last**
**year**
MBERS PULLED THR
**£**
F05
-
-
-
-
-
-
161,668
ce all income minus e
161,668
2,690
158,978
158,978
158,978
35,412
123,566
158,978| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||~~-~~|~~-~~|~~-~~|~~-~~|-| ||||||| ||-
|-
|-
|-
|-| ||~~141,099~~
|~~668,837~~
|~~-~~
|~~809,936~~
|161,668
c| ||~~141,099~~|~~668,837~~|~~-~~|~~809,936~~|161,668| ||||||| ||2,690|-|-|2,690|2,690| ||||||| ||~~138,409~~|~~668,837~~|~~-~~|~~807,246~~|158,978| ||||||| ||~~138,409~~|~~668,837~~|~~**-**~~|~~807,246~~|158,978| ||||||| ||138,409|668,837|-|807,246|158,978| ||||||| |||668,837||668,837|35,412| ||138,409|||138,409|123,566| ||138,409|668,837|-|807,246|158,978| _**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_ _**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_ _**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_ _**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_ |Signed by one or two trustees/directors on behalf of all the
trustees/directors|Print Name|Date of
approval
dd/mm/yyyy| |---|---|---| ||Pamela Collie|27/08/2025| CC17a (Excel) 08/12/2025 2 xpenditure to match cashflow CC17a (Excel) 08/12/2025 3 Section C Notes to the accounts Note 1 Basis of preparation Thls s8Ctlon should ba complot8d ty all charttles. 1.1 Basis of accounting These accounts havé beèn prepared undertt)e hlstorfcal cost conventlon wtth recognlsed at cost or transadion value unless Otherw15e stated in the relevant notelsl to Ihese accounts. The accounts have bean raparod In accordanca wrth.. tha Statamant ol Reconynanded Practlco.. Accountlng and Raportlng by Charftles aparfThJ thalr accounts In accordanca ￿th the ￿nancIal RePo￿ng Standard appllcable In the UK and Republlc of Ireland IFRS 1021 Issued on 16 July 2014 . and Mdlh" . and Mdlh" the FinancHI Repcfting Standard applicaNe in the United KiThJdom and Reput￿￿ of Ireland IFRS 1021 and tha chat1t￿9 Act 2011. The chanty constitutes a benefit entity as d8fined by FRS 102." -TKk as appropriate 1.2 Going concern If the￿ are nmterial uncertainties related to events or conditions that castsignifioant doubt on the cha17ty ability to conts"nu• as a golng concgm, pl•as8 provkle tho following details orstato "Not apwioable", Ir approprfato.. J) explanation as to thosé fadors that SUFPOrt the CO￿u91cM that the charity is a going concern.. Dtsclosurè of any uncèrtaintiès that makè the going concem assumptiJn dO￿)llul.. Wherè attounts arè not préparéd <)n a going concern basis. please disclose this fad together Kqth the basis on which the trustee5 prepared the accounts and the reason the charity is not regardad as a going concern. 1.3 Change of accounting policy The accounts present a Iwe and fairview and no changes have been made to the accounlirrfJ poliaes adopted in note { }. Yes. -rick as gwrq)ri&te No" Pl￿• dlsclose.. (JJ tho naturo Oftt￿ changa In aceountlng wky,. (li) tho rnasons why applylng tho n8w accounllngpollcy pmvldgs moro rellabk and morn r8lwantlnfomiatlon,' and CC17a (EX￿1) 0811y2￿25 (iii) thg amountorth• adJustm&nt roroach Ilne alT8ct•d In thg cu￿9nt￿￿Od, each piYorpotrlodpr8sgnt8dand thg aggr6gato amount oftho adjustrnent rolaung to Pgtrlods boforo thoso pmsgnt&4 3.44 FRS102 SORP. 1.4 Changes to accounting estimates No changes to accounting estimates have occurred in Ihe reporting peri￿113.46 FRS102 SORPI. No" -rick as *pr￿riate Please dtscloso.. (i) the natur# of any ehangès.. (IIJ oif8ct orthg change on Incomg and exp￿Se or assots andllabllltlgs for th& curnntporfod,. and (111) wherg practleable, tho èffoct ortho chango In ono or more future pwlods. 1.5 Matèrlal prlor èrrors No material rioi ear èrror havè Idènltfied In thè rè Ye5" rtin erk)d 3.47 FRS102 SORP . No" -Tick as 8pprq)riate Please disclose.. (ij thg naturo Oftt￿pftyOrP8rknd 8mY,' (11) roreach prforpwlodpresentod In the accounts, tho amount ofthg cornetlon foreach accoum Hn• Itom affoctod,. and (iii) the amountof the co￿e¢t￿on at the beginning of the earfiestpriorpwiod presentedin the accounts. CC17a (EX￿1) 0811y2￿25 CC17a (Excdl 0811212025 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** ## **2.2 INCOME** |**Recognition of income**
**Donated goods**
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).
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Donated services and**
**facilities**
**Contractual income and**
**performance related**
**grants**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
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.
**Government grants**
The charity has received government grants in the reporting period
**Legacies**
**Tax reclaims on donations**
**and gifts**
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.
**Income from interest,**
The charity has incurred expenditure on support costs.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
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 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.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
**Offsetting**
**Grants and donations**
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.
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.
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.
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;
• the monetary value can be measured with sufficient reliability.
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 included in the accounts when receipt is probable and the amount receivable can
CC17 FRS 102 SORP
7|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*
08/12/20||| 08/12/2025 ||**,**|p
p| |---|---|---| |**royalties and dividends**||be measured reliably.| |**Income from membership**||Membership subscriptions received in the nature of a gift are recognised in Donations| |**subscriptions**||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.| |**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**
**losses**|**and**|This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the| |||year.| |**2.3 EXPENDITURE**||**AND LIABILITIES**| |||Liabilities are recognised where it is more likely than not that there is a legal or| |**Liability recognition**||constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.| |**Governance and**|**support**|Support costs have been allocated between governance costs and other support.| |**costs**||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 floor areas, or per capita, staff costs by the time spent and other costs by their usage.| |**Grants with performance**||Where the charity gives a grant with conditions for its payment being a specific level of| |**conditions**||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**||Where there are no conditions attaching to the grant that enables the donor charity to| |**performance conditions**||realistically avoid the commitment, a liability for the full funding obligation must be| |||recognised.| |**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| |||A liability is measured on recognition at its historical cost and then subsequently| |**Provisions for liabilities**||measured at the best estimate of the amount required to settle the obligation at the| |||reporting date| |**Basic financial**
**instruments**||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.| |**2.4 ASSETS**||| |**Tangible fixed assets for**||These are capitalised if they can be used for more than one year, and cost at least| |**use by charity**||| |||They are valued at cost.| |||The depreciation rates and methods used are disclosed in note 14.| |||The charity has intangible fixed assets, that is, non-monetary assets that do not have| |**Intangible fixed assets**||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 15.| |||They are valued at cost.| |||The charity has heritage assets, that is, non-monetary assets with historic, artistic,| |**Heritage assets**||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 16.| |||They are valued at cost.| |||Fixed asset investments in quoted shares, traded bonds and similar investments are| |**Investments**||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.| |✓|✓|✓| |---|---|---| |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*||| |✓|✓|✓| CC17 FRS 102 SORP 08/12/2025 8 ## **Stocks and work in** ## **progress** ## **Debtors** ## **Current asset investments** 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 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. 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. The charity 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 of loss 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. |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*||| |✓|✓|✓| ## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** CC17 FRS 102 SORP 08/12/2025 9 **Section C Notes to the accounts (cont)** ## **Note 3 Income** |**Note 3 Income**|**Income**|**Income**|**Income**|**Income**|**Income**|**Income**| |---|---|---|---|---|---|---| |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
12,630 771,937 - 784,567 256,973
Gift Aid
37,524 106,267 - 143,791 40,000
**Total** 50,154 878,204- 928,358 296,973
Interest income
21 - - 21 99
**Total** 21- - 21 99
50,175 878,204-928,379 297,072
**Other information:**
**Analysis of income**
**Donations**
**and legacies:**
**TOTAL INCOME**
**Income from**
**investments:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|||||| ||Donations and gifts|12,630|771,937|-|784,567|256,973| ||
Gift Aid|37,524|106,267|-|143,791|40,000| ||**Total**|50,154|878,204|-|928,358|296,973| |||||||| ||Interest income|21|-|-|21|99| |||21|-|-|21|99| |||||||| |||50,175|878,204|-|928,379|297,072| |||||||| |**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||Anna Freud
Centre||||| |||Siobhan's Trust
Saffron Kitchen
Client Earth
At the Bus
Words Matter||||| CC17a (Excel) 08/12/2025 10 ## **Section C Notes to the accounts (cont)** ## **Note 6 Expenditure** |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**| |---|---|---|---|---|---|---|---|---| |Incurred seeking donations|26,637|-|-|26,637|26,125|-|-|26,125| |**Total expenditure on raising funds**|26,637|-|-|26,637|26,125|-|-|26,125| |**Expenditure on charitable activities:**||||||||| |**Donations to charities**|647|243,547|-|244,194|-|245,000|-|245,000| |**Total expenditure on charitable activities**|647|243,547|-|244,194|-|245,000|-|245,000| |**Separate material item of expense**||||||||| |Pensions costs (creditor)|2,690|-|-|2,690|-|-|-|-| |Subscriptions, website, travel and client|249|-|-|249|265|-|-|265| |Bank fees|120|-|-|120|96|-|-|96| |HMRC payments|8,263|||8,263|7,495|-|-|7,495| |
**Total**|11,321|-|-|11,321|361|-|-|7,856| |**TOTAL EXPENDITURE**||||||||| ||38,605|243,547|-|282,152|26,486|245,000|-|278,981| CC17a (Excel) 08/12/2025 11 ## **Section C Notes to the accounts (cont)** ## **Note 7 Extraordinary items** ## _**Please explain the nature of each extraordinary item occurring in the period.**_ |**Extraordinary item 1**
**Extraordinary item 2**
**Total extraordinary ite**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| ||£100,000 donation to the Anna Freud Centre. This is our
single biggest multi-year commitment.|100,000|100,000| ||||| ||£95,000 was donated to At the Bus charity last year. We
are considering a further commitment, but it will not fall
within this financial year for GWC.|-|95,000| ||**ms**|-|-| |||100,000|195,000| CC17a (Excel) 08/12/2025 12 ## **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** |**Support costs**|**Raising funds**|**Grantgiving**|**Administration**|**Pension**|**Grand total**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |Governance and
administration|-|-|369|-|369| |Staff salary|19,978|-|6,659|2,690|29,327| |Grants made to
charities|-|244,841|-|-|244,841| |PAYE|6,197|-|2,066|-|8,263| |**Total**|26,175|244,841|9,094|2,690|282,799| ## **Last year** |**Last year**|||||| |---|---|---|---|---|---| |**Support cost**
**(examples)**|**Raising funds**
**£**|**Grant giving**
**£**|**Administration**
**£**|**Pension**
**£**|**Grand total**
**£**| |Governance and
administration|-|-|355|-|355| |Staff salary|19,594|-|6,531|2,689|28,814| |Grants made to
charities|-|245,000|-|-|245,000| |PAYE|5,621|-|1,874|-|7,495| |**Total**|25,215|245,000|8,760|2,689|281,664| _**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ Estimated on a percentage basis of staff time spent on CC17a (Excel) 08/12/2025 13 ## **Basis of allocation** Website, banking fees and material expenditure 75% of time on raising funds, 25% on administration and project monitoring All grants made in financial period allocated to grant giving 75% of time on raising funds, 25% on administration and project monitoring ## **Basis of allocation** Website, banking fees and material expenditure 75% of time on raising funds, 25% on administration and project monitoring All grants made in financial period allocated to grant giving 75% of time on raising funds, 25% on administration and project monitoring n activities. CC17a (Excel) 08/12/2025 14 **Section C Notes to the accounts (cont)** ## **Note 11 Paid employees** _**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_ ## **11.1 Staff Costs** |**This year:**
**Last year:**
**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||26,637|26,125| ||8,263|7,495| ||2,690|2,690| ||-|-| ||37,590|36,310| |||| ||0.6 FTE staff member to raise funds and
manage grant giving activities is directly
employed byGWC.|| |||| ||0.3 FTE staff member to raise funds and
manage grant giving activities is directly
employed by GWC.|| _**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.**_ |**Please provide the total amount paid to key management**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||26,636.96
£|26,125| CC17a (Excel) 08/12/2025 15 **11.2 Average head count in the year The parts of the charity in which the** ||**This year**
**Number**|**Last year**
**Number**| |---|---|---| |**Fundraising**|1|1| |**Total**|1|1| CC17a (Excel) 08/12/2025 16 CC17a IExcell 0811212025 ## **Section C Notes to the accounts (cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** ## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ |**Amount of contributions recognised in the SOFA as an expense**
**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||2,690|2,690| |||| ||**Accounted for in**
**unrestricted funds**|**Accounted for in**
**unrestricted funds**| ## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that although the Yes 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 Unknown the reporting charity 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 N/A and conditions of the multi-employer 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 N/A has been determined. If this is different for last year, provide details** CC17a (Excel) 08/12/2025 18 ## **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)** |**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**| |---|---|---|---|---| |Anna Freud Centre|||**£**|**£**| ||100,000.00|-|-|100,000.00| |Naima JPS|20,000.00|-|-|20,000| |Salford Cathedral|20,000.00|-|-|20,000| |American Friends of Binyan Av|26,138.00|-|-|26,138| |Little Bear Sanctuary
Others(see full list below)
|10,000.00|||10,000| ||68,703.00|||68,703| |~~**_Total_**~~|~~**244,841**~~|~~**-**~~|~~**-**~~|~~**244,841**~~| _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.2 Grants made to institutions** |**_My charity has made grants to particular institutions that are_**
**_material in the context of its grantmaking. Details of the_**
**_institution supported, purpose of the grant and total paid to each_**
**_institution is available on the charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**| |---|---|---| ||**_No_**|**_Provide details_**
**_below_**| |**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**| |---|---|---| |Words Matter|Ending verbal abuse of children.|10,000| |Naima JPS|Supporting education|20,000| |Ateres Kallah|Emergency packages for newlyweds in
|8,700| |Besses Boy Band|Musical programme for disadvantaged
~~t~~|12,000| |Salford Cathedral|Musical programme for disadvantaged|15,000| |Sheba Medical Centre|Providing medical care.|2,500| |Anna Freud Centre|Supporting better mental health for
|100,000| |Chabad of Hampstead Garden Suburb|~~i~~
Education around the Jewish faith.|6,250| |Kerem Schools|Supporting education|10,000| |Pickups for Peace (via Justgiving)|Support vulnerable people in Ukraine.|10,000| |American Friends of Binyan Av|Supporting educational institutions|26,138| |United Jewish Israel Appeal|Educational support for Jewish youth.|5,000| |Little Bear Sanctuary|Animal Sanctuary.|10,000| |Others (sub £2.5k in year)|Variety of charities will sub-£1.5k in year
grants made across financialperiod.|9,253| |||~~-~~| |**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**||**244,841**| |||-| |||244,841| CC17a (Excel) 08/12/2025 19 ## **Last year:** ## **13.3 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**
**£**|**Total**
**£**| |---|---|---|---|---| |The Anna Freud Centre|100,000.00|-|-|100,000.00| |Siobhan's Trust Charity|5,000.00|-|-|5,000.00| |Client Earth|15,000.00|-|-|15,000.00| |Words Matter|10,000.00|||10,000.00| |Saffron Kitchen|20,000.00|||20,000.00| |At the Bus|95,000.00|-|-|95,000.00| |**_Total_**|**245,000**|**-**|**-**|**245,000**| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.4 Grants made to institutions** |**13.4 Grants made to institutions**|**13.4 Grants made to institutions**||| |---|---|---|---| |**_My charity has made grants to particular institutions that are_**
**_material in the context of its grantmaking. Details of the_**
**_institution supported, purpose of the grant and total paid to each_**
**_institution is available on the charity's web site._**||**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**| |||**_No_**|**_Provide details_**
**_below_**| ||||| |**Names of institution**|**Purpose**||**Total amount of**
**grants paid £**| |The Anna Freud Centre



|Provides mental health support



||
100,000| |~~( tt~~
~~//~~
~~f~~
~~/)~~|~~t~~
~~l~~
~~l t~~
~~l~~||| ||||| ||||| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|||**100,000**| ||||-| ||||100,000| CC17a (Excel) 08/12/2025 20 ## **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** |**Total**
**Other debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)** |**Total**
**Other debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||~~-~~|~~-~~| CC17a (Excel) 08/12/2025 21 ## **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** |
**Taxation and social security**
**Total**|**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**
**£**| ||2,690|2,690|-|-| ||2,690|2,690|-|-| ## **20.2 Deferred income** |**_Please explain the reasons why income is_**
**_deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**_Please complete this note if the charity has deferred_**
**_i_**
**This year**
**Balance at the end of the reporting period**|**_Please explain the reasons why income is_**
**_deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**_Please complete this note if the charity has deferred_**
**_i_**
**This year**
**Balance at the end of the reporting period**||| |---|---|---|---| ||**This year**|**Last year**|| ||||| ||||| |||**This year**
**£**|**Last year**
**£**| |||-|-| |||-|-| |||-|-| |||-|-| CC17a (Excel) 08/12/2025 22 ## **Section C Notes to the accounts (cont)** ## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** **22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.** |**This year**|**Last year**| |---|---| |**_Pension creditor = £2,689.60_**|**_Pension creditor = £2,690_**| CC17a (Excel) 08/12/2025 23 ## **Section C Notes to the accounts (cont)** **Note 24 Cash at bank and in hand Cash at bank and on hand Total** |**This year**
**£**|**Last year**
**£**| |---|---| |809,936
|161,667
| |~~809,936~~|~~161,667~~| Taken from cell R18 Cash flow a CC17a (Excel) 08/12/2025 24 Prior year's values moved through accounts balances - check if correct? CC17a (Excel) 08/12/2025 25 ## **Section C Notes to the accounts (cont)** |**Note 25 Fair value of assets and**
**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.**|**liabilities**
**Thisyear**
**Lastyear**|**liabilities**
**Thisyear**
**Lastyear**| |---|---|---| ||

N/A|N/A| |||| ||N/A|N/A| CC17a (Excel) 08/12/2025 26 Seciion C Notes to the accounis (conti Note 27 Chari funds 27.10etails of material funds held and movements during the CURRENT reporting period Please give detai15 of the mgvernents of maleri31 individual fund5 in the reportin9 period together with a balancing figure Vlherfunds'lwhioh Should indude revaluation re5erYe and fairvalue re5erY@ rfapplicable). The Total funds'figure belowshould reGoncile to Total funds'in the balance sheeL ' Key.. PE- pennanent endowment funds.. EE- expendable end04wnent funds.. R- restricted income fvnds. including special trusts, ofthe chaiity.. and U- unrestiicted funds un balances brought forward un balances carried forward Typa PE, EE RorUR" Purpose arbd Restrictions Gains and lossos Incomo Expendituro Transfars Fund names Unreslricted fvnds UR For eneral charitable oses and costs Restricted funding for fiJture use on grant ivin actmties 232.689 14.259 246.948 R8stn"ct8d fijnds 55.507 634,073 578.566 Other funds (balancing figure) Nla Nla Total Funds as pèr balaneè shèèt 177.182 648.331 825.513 Yes. Fund bolances carried forward include assets and liabilitTre8 denominated in a foreign currency Iryes, please $tate the basls on whlch the assets atrJfl/orlAabllArfes Iwe been translated Into sterlrnL7 lor the currencyin which the accounts are drawn up). CC178 (Excell 27 0811212025 Section C Notes to the accounts Icontl Note 27 Chari fund5 27.2 Details of material funds held and movements during the PREVIOUS reporting period Ploasg glve detalls of th8 movom•nts ofmat&rlal Indlvldual funds In tho r&portlng pgrlod togethgr wlth a balanclng figuro for Dther funds. (whlch should Includo rovaluatlon resgNo and falr valug r&s&trve, Ifappllcabloj. Tho Total funds'figurg bolow should roconclle to Total funds'ln tho balanco sheet. ' Key.. PE- pomianont ondowmont runds,. EE- expondablo ondowmont funds,. R- r•strlet8d Ineomo funds, Includlng spoclal trusts, orthe charltyj. and U- unrostrleted runds un balances brought forward un balances carried forward Type PE. EE RorUR' Purposè and Rèstrletlons Gains and losses Income Expenditure Transfers Fund namos Unrgstrictod funds UR For eneral charitable ur osas and costs Restrfctod funding for futura usè on grant activ1￿8$ 162.271 70,598 232,869 Rostrfcted funds 3,000 52,507 55,507 Other funds (balancing figurej Nla Nla Total Funds as balancè sh•ot 159.271 70.598 52.507 177.362 Yes. No. Fund balanc88 carrled folward Include assets and llabl1l￿os denomlnatsd In a forolgn currency CC178 (EX{￿1) 28 0811212025 **Section C Notes to the accounts (cont)** ## **Note 29 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** CC17a (Excel) 08/12/2025 29 APPENOIX 3 OSCR Independent examinerfs report on the accounts R•pc*rt lo lh• eh¥tyAwn• R•ght•Md ¢harty SC046947 numb•r •)n lh• ac¢¢bunts of th• h•rlty lof th• p•rlod Pffiic4 Md dal• Y•w to 2024 RMp•¢tlv• Th ch*ty's Injslees w• iesrK)nsbt4e ky the ol xcounts in accutsKe rttpon%lb4lllhs ol wih Ihe lemB of Ihe Chwths *M1 Trusle• Inves￿ni (Scots￿) 2005 ki aThJ the trusitt¥ and •xafflln•r Ch¥rt*s kcounts IS¢¢l*l R￿￿al￿$ 2￿6 las amerthdl. Thè cNirity Intstees ¢onsthr that the requ*t￿nI ol RegUkI￿ 10(11 Idi ol tr* Accwnts Re9ulatu ¢Joes ￿ appty. li reSF￿%￿kty io x¢ourts as wyired under 44111 (GI ¢1 Iht AG¢ to stale whether mattefs C4yn• ￿ my att•nfMYI. B•sh ol Ind•p•nd•nl ￿ ekirf*ithn is car￿￿ out in wrdar¢e wnth Regulai￿ 11 ofthe 2CK6 h£cwnts •x•min•es •ts¢•m•nt Re9￿￿t￿n$. An ex￿￿3￿*￿ Inc￿85 a rtVi*Af of Ihe acoyjntry rewds kep¢ by Iht e¢ftshl•ratwi of urwu¥l rtorn Of d￿10*ur•S in •id seeks th) i￿1 all th• th•1 fequirnd in •n atyJit *, eonseqventty. I d) r#X an audtt Ihe 9Prtn a¢￿TrI5. Ind•p•rthnt •xamln•rfs In el ry •xwwtty. no rfthttw h•* c*)m• to ffry atter*l¢Th Re9ul•tKm 4 01 Ihe Actsdy 111 •ny)'. Addmu.,