Company Number.. 3029312 SCOPE IN COLCHESTER AND TENDRING la company limited by guarantee) Registered Charity Number.. 1051946 FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024 sc=pe
SCOPE IN COLCHESTER AND TENDRING (a company limited by guarantee) INDEX TO FINANCIAL STATEMENTS Year ended S April 2024 Page Legal and Administrative Information Report of the Directors Independent Examinerfs Report Statement of Financial Activities (including Income and Expenditure Account) Balan Sheet Notes to the Accounts 9-13
SCOPE IN COLCHESTER AND TENDRING (a company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS Registered Company Number 3029312 Registsred Charity Number 1051946 Registered Office Castlegate Centre George Street Colchester Essex C011 TS Trustees Mr M G Baker (Treasurer) Mrs H Bohr Mr A Rogers Rev W R Sawtell {deceased November 2024) Company Secretary Mr M G Baker Reporting Accountsnt Xeinadin Colchester 2 Beacon End Coutyard London Road Stanway Colchester Essex C03 ONU Bankers The Co-operative Bank plc Albert Hall Buildings High Street Colchester Essex C011JW
SCOPE IN COLCHESTER AND TENDRING la company limited by guarantee) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2024 The trustees are also directors of the charity for the purposes of the Companies Act 2006. present their report with the financial statements of the charity for the year ended 5 April 2024. 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)- STRUCTURE. GOVERNANCE AND MANAGEMENT Goveming document Scope in Colchester and Tendring Limited. is a company limited by guarantee govemed by its Memorandum and Arttcles of Association dated 6th March 1995. as defined by the Companies Act 2006. It registered as a charity Wlth the Charities, Commission on 12 January 1996. Membership of the charity is by invitation. Recruitment and appointsnent of twstees The board of trustees is co-opted. in such a way as to ensure a wide range of different professional backgrounds. Induction and training of new trusteos New trustees undergo a period of training to brief them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Ass¢xiation. the decision-making pro$$. the business plan and recent financial performance of the charity. Risk management The trustees have a duty to identify and reviewthe risks to which the charty is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. OBJECTIVES AND ACTIVITIES Objectives and alms The main objective of the charity is to support and help people with cerebral palsy, or similar disability, and their Carers. Principal Activities Its main activity is the running of the Castlegate Centre. The Centre also serdes as a venue for other activities organised for the benefit of people wth disability and their carers. The Castlegate Centre This day-centre exists to serve the needs of people who, through their disabilty and situation, are in need of support, training and occupation that will improve their quality of life. The programmes that are pursued in the Centre include living skills and personal health and beauty a5 well as more general educational subjects which are mainly craft. music or computer based. These programmes are adapted to each individual's need-profiles and the outcomes are that the individual client is better adapted to the social context in which they may be living. An important by-product of the centre's activities is the social interaction between clients as as workers, creating a valuable altemative to 1501ation, especially for Ihose living independently. ACHIEVEMENT AND PERFORMANCE Throughout the year the Centre has conts.nued to provide an unintemjpted service to its users. There has been a great sense of Community. friendship and fvn and activities are tailored to the needs assessments and preferences of the users. The Centre works closely with Essex County Council who are highly supportive of the service that the Centre provides. The Centre Manager also works with users in their dealings with social services to ensure that they receive appropriate financial support. Clients are free to decide whether they attend the Centre and the fact that most are long term attendees and have formed strong relationships and friendships is evidence of the Centre's success and is a tribute to the dedication of the staff. The trustees are satisfied that the chanty has adequate resources to continue in operational existence for the foreseeable fvture.
SCOPE IN COLCHESTER AND TENDRING REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2024 (Contd) FINANCIAL REVIEW Reserves policy The management committee have established a policy vthereby the funds not otherwise commttted or invested in tangible assets held by the charity should be beeen 6 to 12 months of the resources expended on its core operation {the Castlegate Centre). which equates to behveen £50,000 and £95,000 in general funds. There is also a need to conserve depreciation capitsl to offset wear and tear to the building. Funding Funding comes primarily from supporters of those who attend the centre and those who attend the centre who are on independent supported living. The largest contributor in this way is Essex County SoGial Services who sponsor those they refer to the Centre. Public benefit In setting out the charity's objectives the management committee has given carefvl considerntion to the charity commission's general guidance on public benefit. In doing so. the charity has complied with its duties in this area as set out in section 17 of the Charities Act 2011. RESPONSIBIUTIES OF THE MANAGEMENT COMMIThEE The trustees (who are also the directors of Scope in Colchester and Tendring for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of Ihe state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure. of the charitable company for that period. In preparing those financial statements. the trustees are required to select suitable accounting policies and then apply them consistently- observe the methods and principles in the Charity SORP., make judgements and estimates that are reasonable and prudent., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records which disclose ryth reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial ststements compty with the Companie5 Act 2006. They are also responsible for safeguarding the assets of the charitable company and hen for taking reasonable steps for the prevention and deteth.on of fraud and other irregularities. Members of the management committee Members of the management committee, who are directors for the purpose of company law and trustees for the purposes of charity law, who served during the year and up to the date of this report are set out on page 2. Members of the charitable company guarantee to contribute an amount not exceeding £10 to the assets of the company in the event of winding up. The total number of such guarantees at 5 April 2024 was 8. REPORTING ACCOUNTANT Katherine Richardson FCA CTA of Xeinadin Colchester. Accountants was appointed as the charitable company's independent examiner on 1 November 2006. The tNstees intend to ask her to undertake the independent examination next year. Approved by the management committee on the and signed on its behalf by-. 13th day of December 2024 M G Baker Company Secretary
Inde endent Examiner's Re ort to the Trustees of SCOPE in Colchester and Tendrin Independent exarniner's report to the trustees of SCOPE In Colehester and Tendring (Ithe Company,) I report to the charity tTUStees on my examination of the accounts of the Company for the year ended 5 April 2024. Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for th¢ preparation of the accounts in accordance with the requirements of tbe Companies Act 2006 fthe 2006 ACV). Having satisf1ed myself that the accounts of the Company are not required to be audited under Part 16 of the 2(X)6 Act and are eligible for independent examination, I report in respect of my examination of your charitys accounts as carried out under Section 145 of the Ciwities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. Independent examlner's statement I have compleled my examination. I confinn that no matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act. or the accounts do not accord with those records" or the accounts do not covnply with the accounting requirements of Section 396 of the 2(K)6 Act other than any requirement that the accounts give a truc and fair view which is not a matter considered as part of an independent exatnination; or the accounL8 have not been prepared in accordance with the methods and principles of the Slalement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordanc¢ with the Finan¢ial R¢porting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other lltter8 in connection with the examxnation to which attention should be drawn in this rq)ort in order to enable a proper understsndittg of the accounts to be reached. LL ÉLL K A Richardson FCA CTA Passmore Weeks and Richard40n A Xeinadin Company 2 Beacon End Courtyard London Road, Stanway Colch¢ster C03 ONU Date 13 December 2024
SCOPE IN COLCHESTER AND TENDRING (a company limited by guarantse) ststemont of Financial Aclrvities (including Income and Expenditure Account) for the year ended S Aprll 2024 Total Funds 2024 Total Funds 2023 Unrestrlcted Resblcted Fundg Funds Notes Incoming Resources Donats'ons 500 Activities to further the chaiity's objects.. Grants and contracts for provision of facilities for training and welfare 139,737 139,737 121,516 Interest re1vable 113 113 Total Incoming resources 140,330 140,330 722.066 Resources expended Charitsble expenditure Core Centre SeNices Administration 128.478 2.820 128,478 2,820 728, 766 3,322 Total resources èxpended 131.298 131,298 132,088 Net incoming resources {defic6t) 9.032 9.032 (10,022) Transfers between funds Net movemont in funds 9,032 9,032 (10,022) Totsl funds at 6 April 2023 108.383 108,383 118,405 Total funds at 5 Aprll 2024 13 117,415 117,415 108,383
SCOPE IN COLCHESTER AND TENDRING (a company limited by guarantee) Balance Sheet as at 5 April 2024 2024 2023 Notss Fixed Assets Tangible assets Investments 75,543 10,000 85,543 75,910 10,000 85,910 Current assets Debtors Cash at bank and in hand 10 16.512 19.425 16,038 13.383 35,937 29,421 Less.. Creditors - amounts falling due within one year 11 4,065 6,948 Net Current Assets 31.872 22,473 Total Assets less Current Liabllities 117,415 108,383 Net Assets 117,415 108,383 Funds Unrestricted Restricted 12 12 117,415 108,383 Total Funds 117,415 108,383 The notes on pages 9 10 13 form part of these accounts
SCOPE IN COLCHESTERAND TENDRING (a company limited by guarantee) Balance Sheet {continued) as at 5 April 2024 The charitable company is entitled to exemption from audit under Section 477 of Ihe Companies Act 2006 for the year ended 5 April 2024. The truslees have not required the charitable company to obtain an audit of its financial statements for the year ended 5 April 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibililie5 for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otheNiise comply with the requirements of the Companies Act 2006 relating to financial statement, so far as applicable to the charitable company. These financial statements have been prepared in accordan with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees on 13 December 2024 and were signed on Èts behalf by: M G Baker Director The notes on pages 9 to 13 form part of these accounts
SCOPE IN COLCHESTER ANO TENDRING la company limited by guarantee} Notes fornilng part of the flnan¢lal ststements for the year ended S Aprll 2024 1 General Inforniatlon Scope in Colchester and Tendring is a privats company limited by 9uaranlee, wilhoul share capital. registered in England and Wales. The registered number and registered office b8 found on the legal and administrative page. 2 Accountlng Poli¢10$ la} The financial Statements of the ¢haritsble ¢ompany, whith is a public benefrt &nbty under FRS 102, have been prepared in accordanc8 with the Chartties SORP (FRS 1021 'Aunting and Reporting by Charities: Ststement of Recommended PraclicE applicable to ChareS preparing their accnunts in accordan with the Finan¢ial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102} (effective 1 January 2015}', Flnanclal Reportlng StstKlard 102 'The Financial Reporting Slandard applicable in the UK and Republic of Ireland. and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Ib) Voluntary income is reiVed by way of donations and gifts and is included in full In the Ststement of Financial Activities when receivable. Thg value of services provided by volunteers has not been included. (cl Grants. including grants for the purchase of fixed assets. are recognised in full in the Statemént of Financial Activities in the year in which they are re1Vable. Idl Incoming resourtss from inveslments is included when receivable. lel Resour5 expended are recognised in the peritsj in whtch they are incurred. Resou$ exp8nded indudo attributable VAT wthich cannot be recovered. lfj Resources expended are altocated to the particular activity where the cost relates directty to that adivity. The costs of overall administration ar• not suffici8nlly material lo warrant apportionmenl to each activity- Ig) Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. The freehold property is not depreciated as the trusiees consider that the true value of the property exceeds the purchase pri paid. Capital expenditurg on improvements lo freehold property 4% on cost Fumilure and fittings 15% reducing balan Equipment 25% reduang balant (h) Unrestricted funds are donations and other incoming resources re¢eivable or g•n8ratsd for the objects of the chartty without further specified purpose and are available as general funds. (il Restrtcted funds are to be used for specific purposes a$ laid down by the donor. Expenditure whtch meets these criteria is charged to the fund. (J'l Financial instruments are classified and accounted for according to the substano of the ntraCtUal arranqement, as either financial assets or financial liabilities- short temi debtors (financial assets) are measured at Iransaction price. short temi creditors {financial Ilabilities) are measured at transactton pri¢e. The charity onty has finan¢ial assots and financtal liabilities of a kind Ihat qualify as basic funCIal insiruments. Ikl The charity has adequate resour$ to ¢ontinu• in operational existence for the forseeable future and therfofe th& finantyal ststements have been prepared on an ongoing basis.
10 SCOPE IN COLCHESTER AND TENDRING (a company limited by guarantee) N'otes to the Financial Statements for the year ended S April 2024 1.3 Signrflcant judgements and estimates The significant judgments and estimates invofved in the preparation of the financial statements include assessing the depreciation r8tes applicable to tangible fixed assets. Further details regarding these points are included within the accounting policies. 2. Donations 2024 Total 2023 Totsl Unrestricted Restrictsd General donations 480 480 480 3. Incomlng resources from actlvltles to further the charlty's objectlves 2024 Total 2023 Total Unrestricted Restricted Core work of the Castlegate Centre Essex County Council ILSC) Penderels Trust Independent Living Income from Clients 84,551 19,734 21,422 14,030 84,551 19,734 21,422 14,030 70,215 22,595 14,820 13,886 139,737 139,737 121,516
SCOPE IN COLCHESTER AND TENDRING {a company limited by guarantee} 11 Notes to the Flnancial Statements for the year ended 5 Aprll 2024 4. Total resources expended Castlegate Centre 2024 Total 2023 Totsl Administratlon Staff costs Pensions Training Activities craft supplieslchristmas Premises costs Insuran TelephonellT Professional fees Independent examinerfs fee Travel Miscellaneous Depreciatron 91,387 1,919 954 18,382 91.387 1.919 954 18,382 8,364 3,962 1,408 850 2,820 483 402 367 131,298 88,237 1,538 3% 21,942 7,204 3,702 1,314 967 3,322 3,%2 1,408 850 2,820 483 402 367 128,478 1,102 2,364 132,088 2,820 No trustee, or person related or connected by business to them. has received any remuneration or re- imbursement of expenses from Scope in Colchester and Tendring during the year. S. Net incomlng resources for the year Thls Is stated after charging: 2024 2023 Depreciation Current year 367 367 2,364 6. Taxation The charitable company is exempt from corporation tax on its charitable activities. 7. Staff costs Staff costs in the year are analy5ed as follows: 2024 2023 Wages and salaries National Insurance 91,270 117 91.387 88,237 88,237 The average number of employees in the year was 11 (2023: 11). There were no "higher paid" employees during the year.
SCOPE IN COLCHESTER AND TENDRING (a company limited by guarantee) 12 Notss to the Financial Ststements for the year ended 5 April 2024 8. Tangible Assets Fumiture Freehold Freehold and Property Improvements Fittings Equipment Total Cost At 6 April 2023 Additions Disposals 74,300 69,476 14,480 37,144 195,400 At S April 2024 74,300 69,476 14.480 37,144 195,400 Depreciation At 6 April 2023 Charged in the perFod Disposals 69.476 13,399 191 36,615 176 119,4 367 At 5 April 2024 69,476 13.5S4) 36,791 119.857 Net book value At 5 April 2024 74,300 890 353 75.543 At 5 April 2023 74,300 1,081 529 75,910 9. Inveslment The inveslment consists of £10.0(N) National Savings and Investment Income Bonds. the rate of interest on whiGh is variable. The Income Bonds are redeemable at par by giving six week's notice. 10. DebtOf5 2024 2023 Prepayments and accrued interest Other debtors 1,275 14,763 15,168 16,512 16,038
SCOPE IN COLCHESTER AND TENDRING (a company limited by guarantee) 13 Notes fomiing part of the financial statements for the year ended S April 2024 11. Creditors: Amounts falling due wlthin one year 2024 2023 Creditors Accruals 1,065 3,000 888 6, 060 4,065 6,948 12. Analysis of net assets between funds General Fund Restricted Fund Total Tangible fixed assets Net current assets 85,543 31,872 85,543 31.872 117,415 117,415 13. Ststement of movements of funds Unrestricted Fund Restricted Funds Core Fund Total At 6 April 2023 108,383 108,383 Surplusl(Deficit) for the year 9,032 9,032 Transfers beb4veen funds At 5 April 2024 117,415 117,415 14. Relatad parties The charity is controlled by the board of trustees. There have been no related paty transactions during the year that require disclosure in the accounts.