**REGISTERED CHARITY NUMBER: 1017386** ## **Avail** **Report of the Trustees and** **Unaudited Financial Statements for the Year Ended 31 March 2023** **Avail** **Contents of the Financial Statements for the Year Ended 31 March 2023** **----- Start of picture text -----**
Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 10
Detailed Statement of Financial Activities 11
**----- End of picture text -----**
**Avail** ## **Report of the Trustees for the Year Ended 31 March 2023** The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of 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 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** We adhered to our aims and objectives during the year. Coming through this unscathed has been a delight and we are thankful. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** We continue to be pleased and thankful in the charity growth, we have been in the throes of preparing a new and exciting website though it has challenged us to check all our documents and policies. We have changed the name of our accountability policy to Member Care which better describes one of our core principles to Serve those who serve. Volunteers continue to be dedicated though we are approaching the time when we will need extra help. Trustees continue to be fully involved and we continue to search for new people but so many we have approached say the same thing "sorry, I am fully committed. The work in foreign lands continues to increase but we have noticed Christianity is seriously opposed even to the point of harassment and for some country's threats of violence. This is a concern and we continue to review our Crisis Management Policy. All in all, we are pleased and continue to realise the Lord is richly blessing us all. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1017386 ## **Principal address** 62 Holborn Approach Leeds LS6 2PD ## **Trustees** C French C Mbewe D J Medlock D J Vine T Patkai ## **Independent Examiner** Raza Effendi MBA FCA KJA Kilner Johnson Ltd Network House Stubs Beck Lane Cleckheaton BD19 4TT 1 **Avail** ## **Report of the Trustees for the Year Ended 31 March 2023** ## **REFERENCE AND ADMINISTRATIVE DETAILS Advisers** Quilter Cheviot FCA No 124259 Millennium Bridge House Lambeth Hill London Approved by order of the board of trustees on ............................................. and signed on its behalf by: .................................................................... C French - Trustee 2 **Independent Examiner's Report to the Trustees of Avail** ## **Independent examiner's report to the trustees of Avail** I report to the charity trustees on my examination of the accounts of Avail (the Trust) for the year ended 31 March 2023. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Raza Effendi MBA FCA KJA Kilner Johnson Ltd Network House Stubs Beck Lane Cleckheaton BD19 4TT Date: ............................................. 3 **Avail** ## **Statement of Financial Activities for the Year Ended 31 March 2023** |**Unrestricted**
**funds**
**Notes**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
509,176
Investment income
2
-
**Total**
509,176
**EXPENDITURE ON**
**Charitable activities**
GIFTS AND MISSION SUPPORT
647,442
Gifts and Mission
-
Other
25,684
**Total**
673,126
**NET INCOME/(EXPENDITURE)**
(163,950)
**RECONCILIATION OF FUNDS**
Total funds brought forward
453,616
**TOTAL FUNDS CARRIED FORWARD**
289,666|**Restricted**
**funds**
**£**
34,574
74
34,648
-
27,095
1,468
28,563
6,085
102,845
108,930|**2023**
**Total**
**funds**
**£**
543,750
74
543,824
647,442
27,095
27,152
701,689
(157,865)
556,461
398,596|**2022**
**Total**
**funds**
**£**
806,971
-
806,971
696,101
-
15,180
711,281
95,690
460,771
556,461| |---|---|---|---| The notes form part of these financial statements 4 ## **Avail** ## **Balance Sheet 31 March 2023** |**Unrestricted**
**funds**
**Notes**
**£**
**FIXED ASSETS**
Tangible assets
5
2,031
**CURRENT ASSETS**
Debtors
6
6,089
Cash at bank
283,121
289,210
**CREDITORS**
Amounts falling due within one year
7
(1,575)
**NET CURRENT ASSETS**
287,635
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
289,666
**NET ASSETS**
289,666
**FUNDS**
8
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**Restricted**
**funds**
**£**
-
-
108,930
108,930
-
108,930
108,930
108,930|**2023**
**Total**
**funds**
**£**
2,031
6,089
392,051
398,140
(1,575)
396,565
398,596
398,596
289,666
108,930
398,596|**2022**
**Total**
**funds**
**£**
2,389
4,361
550,912
555,273
(1,201)
554,072
556,461
556,461
453,616
102,845
556,461| |---|---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. C French - Trustee The notes form part of these financial statements 5 **Avail** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings - 15% reducing balance ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. INVESTMENT INCOME** ||**2023**|**2022**|| |---|---|---|---| ||**£**|**£**|| |Deposit account interest|74||-| continued... 6 ## **Avail** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2023** ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022. ## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** ## **5.** |**Unrestricted**
**funds**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
782,065
**EXPENDITURE ON**
**Charitable activities**
GIFTS AND MISSION SUPPORT
679,988
Other
13,626
**Total**
693,614
**NET INCOME**
88,451
**RECONCILIATION OF FUNDS**
Total funds brought forward
365,165
**TOTAL FUNDS CARRIED FORWARD**
453,616
**TANGIBLE FIXED ASSETS**
**COST**
At 1 April 2022 and 31 March 2023
**DEPRECIATION**
At 1 April 2022
Charge for year
At 31 March 2023
**NET BOOK VALUE**
At 31 March 2023
At 31 March 2022|**Restricted**
**Total**
**funds**
**funds**
**£**
**£**
24,906
806,971
16,113
696,101
1,554
15,180
17,667
711,281
7,239
95,690
95,606
460,771
102,845
556,461
**Fixtures**
**and**
**fittings**
**£**
30,776
28,387
358
28,745
2,031
2,389| |---|---| continued... 7 **Avail** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2023** ## **6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Trade debtors
**7.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors
**8.**
**MOVEMENT IN FUNDS**
**At 1.4.22**
**£**
**Unrestricted funds**
General fund
453,616
**Restricted funds**
Forget Me Not
102,845
**TOTAL FUNDS**
556,461
Net movement in funds, included in the above are as follows:
**Incoming**
**resources**
**£**
**Unrestricted funds**
General fund
509,176
**Restricted funds**
Forget Me Not
34,648
**TOTAL FUNDS**
543,824|**2023**
**2022**
**£**
**£**
6,089
4,361
**2023**
**2022**
**£**
**£**
1,575
1,201
**Net**
**movement**
**At**
**in funds**
**31.3.23**
**£**
**£**
(163,950)
289,666
6,085
108,930
(157,865)
398,596
**Resources**
**Movement**
**expended**
**in funds**
**£**
**£**
(673,126)
(163,950)
(28,563)
6,085
(701,689)
(157,865)| |---|---| continued... 8 ## **Avail** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2023** ## **8. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |**At 1.4.21**
**£**
**Unrestricted funds**
General fund
365,165
**Restricted funds**
Forget Me Not
95,606
**TOTAL FUNDS**
460,771
Comparative net movement in funds, included in the above are as follows:
**Incoming**
**resources**
**£**
**Unrestricted funds**
General fund
782,065
**Restricted funds**
Forget Me Not
24,906
**TOTAL FUNDS**
806,971
A current year 12 months and prior year 12 months combined position is as follows:
**At 1.4.21**
**£**
**Unrestricted funds**
General fund
365,165
**Restricted funds**
Forget Me Not
95,606
**TOTAL FUNDS**
460,771|**Net**
**movement**
**At**
**in funds**
**31.3.22**
**£**
**£**
88,451
453,616
7,239
102,845
95,690
556,461
**Resources**
**Movement**
**expended**
**in funds**
**£**
**£**
(693,614)
88,451
(17,667)
7,239
(711,281)
95,690

**Net**
**movement**
**At**
**in funds**
**31.3.23**
**£**
**£**
(75,499)
289,666
13,324
108,930
(62,175)
398,596| |---|---| continued... 9 ## **Avail** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2023** ## **8. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ||**Incoming**|**Resources**|**Movement**| |---|---|---|---| ||**resources**|**expended**|**in funds**| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |General fund|1,291,241|(1,366,740)|(75,499)| |**Restricted funds**|||| |Forget Me Not|59,554|(46,230)|13,324| |**TOTAL FUNDS**|1,350,795|(1,412,970)|(62,175)| ||||| ## **9. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2023. 10 ## **Avail** ## **Detailed Statement of Financial Activities for the Year Ended 31 March 2023** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Gift aid
**Investment income**
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Child support
Travel and subsistence
Gifts and mission support
**Other**
Software and IT support
Rent
Telephone
Advertising
Accountancy and legal fees
Sundry expenses
Fixtures and fittings
Bank interest
Total resources expended
**Net (expenditure)/income**|**2023**
**£**
520,744
23,006
543,750
74
543,824
24,556
3,535
646,446
674,537
648
4,286
4,688
13,860
2,174
432
358
706
27,152
701,689
(157,865)|**2022**
**£**
785,569
21,402
806,971
-
806,971
11,359
34,431
650,311
696,101
366
9,330
1,690
-
1,200
1,448
422
724
15,180
711,281
95,690| |---|---|---| This page does not form part of the statutory financial statements 11