1. Accounting policies

Basis of measurement and preparation of accounts

The financial statements have been prepared under the historical cost convention, in accordance with Companies Act 2006 and the Statement of Recommended Practice : Accounting and Reporting by Charities’ (SORP 2005) issued in March 2005

Turnover policy

Income is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty. Income is deferred only when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period. The following specific policies are applied to particular categories of income: • Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant

Tangible fixed assets depreciation policy

Fixed assets are stated at cost less accumulated depreciation. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a reducing balance as follows: Equipment 15% Furniture and fittings 15% Van 15%

Other accounting policies

Income resources Income is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty. Income is deferred only when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period. The following specific policies are applied to particular categories of income: • Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. • Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts • Investment income is included when receivable. • Incoming resources from charitable trading activity are accounted when received. • Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance Resources Expended Resources expended are included in the Statement of Financial Activities on accrual basis inclusive of any VAT which cannot be recovered. Certain expenditures are attributable to specific activities and have been included in those cost categories

2. Tangible assets

3. Creditors: amounts falling due within one year

4. Creditors: amounts falling due after more than one year

6. Profit and loss account