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2024-03-31-accounts

Trustees’ Report and Financial Statement For the year ended 31 March 2024

Registered Charity Number: 1053961 Company Number: 03174431

Everyone Can

Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 3
Trustees' Report 4 – 10
Independent Examiner's Report 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to the Financial Statements 14 – 22

2

Everyone Can

Reference and administrative details

Trustees and Directors Andy Bedson (Chairman)
Simon Roberts
Rebecca Kelly
Andrew Gosney (Appointed 13/02/2024)
Rebecca C Jenkinson (Appointed 17/04/2024)
Company registered number 03174431
Charity registered number 1053961
Registered Office 10 Ironmonger Lane
London
EC2V 8EY
Charity General Manager Julian Lee
Independent Examiner Helen Cain, FCA
Mercer & Hole LLP
21 Lombard Street
London
EC3V 9AH
Bankers Lloyds Bank Plc
6 Market Place
Blandford
Dorset
BH17 0NF

3

Everyone Can

Report of the Trustees of Everyone Can for the year ended 31 March 2024

Structure, governance and management

Everyone Can is a charitable company limited by guarantee and is governed by its Articles of Association. The following served as Trustees and Directors during the year:

A Bedson (Chairman) S Roberts R Kelly A Gosney (Appointed 13/02/2024) R Jenkinson (Appointed 17/04/2024)

Hereinafter the Trustees and Directors will be referred to as the “Trustees”.

The Board has strong skills and experience in the areas needed for the Charity to be well managed. These include:

The Board is actively seeking new trustees to strengthen Diversity (Disability, Social and Ethnic). People are selected based on their experience, knowledge and skills that they can bring to the Charity.

The Charity applies its equal opportunities policy throughout the organisation. This includes the recruitment and selection of Trustees.

All Trustees give their time voluntarily and receive no benefits from the charity. No Trustees were reimbursed for travel expenditure during the year as set out in note 6 to the accounts.

Trustee induction and training

The new Trustees are briefed on their legal obligations under charity law, the Memorandum and Articles of Association and the activities and history of the Charity.

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Everyone Can

Organisational structure

The Board of Trustees administers the charity. They have the power to invest the Charity’s unrestricted income as they see fit and have considered the most appropriate policy for investing funds.

The Board meets quarterly to oversee the strategy and operation of the Charity. The day to day management is the responsibility of the General Manager.

The Charity

Everyone Can is a small charity dedicated to meeting the Information and Communication Technology (ICT) challenges facing disabled people, as stated in its governing document. The charity is a public benefit entity and the trustees have had regard to the Charity Commission’s guidance on public benefit. Correctly used, digital technology can allow disabled people to access services as well as participate in society on more equal terms. In this way, technology can dramatically enhance their lives. We have developed the Services of Everyone Can to take advantage of modern computer technology and so help severely disabled people to achieve their potential.

We carry out extensive and ongoing research into both mainstream and special needs technology, we are able to specialise and focus purely within this area. Through our knowledge of the difficulties that are often faced by disabled people and with our up to date knowledge of the technology available, we are able to apply the technology to the needs of a disabled person, focusing on their individual needs.

Charity Aims

The charity gives disabled people the help they need to use technology to communicate learn work play and be more independent and develop their potential. This enables them to play a part in the decisions that affect their lives.

The charity helps disable people with physical, cognitive and sensory conditions and people with neurological conditions.

The trustee's policy is to focus support to young disadvantage to people with severe disabilities and conditions for whom are help can have the greatest impact.

The Charity’s Services

Everyone can believe that our services should help society where state support does not exist. This is why we now concentrate our focus on video gaming and explore how video gaming can have positive impacts on the lives of disabled people. Whilst disabled people use our gaming services, we discuss and explore other technologies that can help their lives, such as communication and education.

5

Everyone Can

Our Services in 2023/24

Gaming Sessions

We now have over 500 registered members, adding 82 new attendees this year. We have a capacity of 60 people at each gaming session, with up to 30 gamers playing at any one time.

5,185 free tickets were ordered for the 207 gaming sessions we ran.

Technology Assessments

We have carried out 129 technology assessments. Finding a } technical solution for people to play, communicate and work. With people being able to attend our gaming sessions weekly, we can continually assess them, making sure that the adaptations we provide are the best solution for them.

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Research and Development

We have designed multiple bespoke electronic devices, designed to give access for disabled people to play games. These devices, fully tested by our community, are being made available to anyone who needs them.

We have also designed and built accessible gaming stations for Google, to help demonstrate to the technology sector how people who can’t use standard control methods are able to play. These stations have been replicated in their offices worldwide.

Our Volunteering Program

This year, we have been supported by 22 volunteers, providing 3,060 hours of unpaid support. Including 10 disabled volunteers who have gained social and practical confidence to support others.

This is the equivalent of having two extra full-time staff.

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Everyone Can

The Outcomes of our Work

An inclusive community built on fun, for everyone

Many of the disabled individuals we serve face limited or nonexistent social outlets due to barriers imposed by their disabilities or conditions, such as mobility, communication challenges, or anxiety. We offer an activity that eliminates these barriers, opening a world of play enjoyed by millions globally.

Our community is unique. Apart from being the only inperson gaming community of its kind, we can include everyone, no matter what their disability or condition. Our community is built around a shared love for gaming, delivering friendships and a feeling of being part of society.

Technology assessments – closing the divide

For many disabled people, gaming is just another activity that they can’t be part of. Yet another example of segregation and a blow to their mental health. With our help, we can have them join in, alongside others and so increase their feeling of self-worth. We also carry out a thorough audit of assistive technology solutions for each person we meet, to see if there are other solutions that can help in addition to play, such as writing, talking and controlling their environment.

Supporting families

Parents can unwind in our café area, taking the opportunity to manage personal tasks, socialize with other parents, make friendships, gain support, and share experiences with other parents. Siblings are welcome to join in the fun, enhancing the inclusivity of our service. We engage the entire family in our activities.

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Everyone Can

Our volunteers are the beating heart of our community

We have a small but highly dedicated and skilled paid workforce, complemented by a large team of volunteers. Most volunteers assist with our gaming sessions, ensuring smooth operations and participant satisfaction. Some volunteers provide one-on-one support. The outcomes for our volunteers are many, such as a feeling of giving back to the community, improving employment prospects and making friends.

Volunteers also manage our social media, engage with parents, and gather feedback on our performance, ensuring that Everyone Can continues to meet the needs of our community.

Our work with Industry

We continue to reach out to those involved in developing games, to promote accessibility. Now that we have a sizeable community of gamers, with a wide variety of disabilities, we can share our experiences with those who make games. Exploring the barriers that games can have for some people, to help remove them, so that the games can be played by a wider, more inclusive audience.

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Everyone Can

Financial Review

Total income for the year ended 31 March 2024 was £197,767, with expenditure totalling £198,143.

Reserves

The free reserves of £138,288 represent approximately seven months of current running costs of the Charity to function efficiently and to approach donors.

Thanks

We record our gratitude to the Trusts, Foundations, companies and individuals that enable the Charity to help disabled people to lead more independent, less isolated lives through technology.

Agile Collective Sir James Roll Charitable Trust Ardwick Trust Skipton Building Society Barbara Ward Children's Foundation Skipton Charitable Foundation Bruce Wake Charitable Trust The Cecil and Hilda Lewis Charitable Trust Charles Brotherton Trust The Clover Trust Co-Op Local Community Fund The Garfield Weston Foundation Ghost Town Games The Haramead Trust Gilbert and Eileen Edgar Foundation The Hedley Foundation Joseph Strong Frazer Trust The Morrisons Foundation Julius Silman Charitable Trust The National Lottery Community Fund - RC North West Region Lottery Awards for All Wales W O Street Foundation Manchester Crematorium With Love, Steph N. Smith Charitable Setlement Young Manchester PF Charitable Trust

Looking to the Future

The effects of the pandemic, although severe, now seem to have passed. However, higher inflation means costs are increasing. The General Manager will continue to look at ways of reducing expenditure where possible, including reducing energy use. We will also continue to monitor developments in other sectors that could help our service offerings. We want to create links with people and organisations leading technology development so we can understand what is happening in the sector, how it can help disabled people and influence design for their benefit.

9

Everyone Can Statement of Trustees, Responsibilities The Trustees (who are also dlrectors of Everyone Can for the purposes of company law) are responsible for prepaTin8 the Trustees, Report and the financial statements In accordance wlth applicable law and United KlnBdam AcrountinE Standards (United Kingdom Generally Accepted Accounting Practicel. Company and charity law requires the trustees to prepare financial statements for each financial year which give a true and fair vie.w of the state of affalrs of the charilable company and of the Incoming resource5 and application ol resources, includino the income and expendlture, of the charltable company for that period. In preparing these financial statements, the trustees are required to: select suitable accountlng pollcies and then apply them con515tentlv: obsep4e the methods and principles In the Charities 50RP; make judgments and estimates that are reasonable and prudent; prepare the financial Statements on the going concern basis unless Itls Inapproprlate to presume that the charitable company will continue in operation; state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financlal statements. The Trustees are responslble for keeping proper accounting records that disclose with reasonable accuracy at any tlme the flnancial position of the charitable company and enable them to ensure that the financial statement5 comply wlth the Companles Act 2006. They are also responsible for Safeguarding the assets of the charltable company and hence for taking reasonable steps for the prevention and detection of fraud and other Irregularlties. Members. Ilablllty The Trustees have consldered the need for Trustee Indemnlty Insurance and have declded not to take up such Insurance. Rlsk The Trustees artlvely revlew the major rlsks that face the Charlty. They belleve that the key financial yistems are In place and that approprlate Internal control Is malntalned for an organlsatlon of its slze and complexity. Provlslon of Informatlon to Independent examlner Each of the person5 who are trustees at the time when thls Trustees, Report is approved has confirmed that: so far as that Trustee is awa￿, there Is no relevant Information of which the company's independent examlner is unaware. and each Trustee has taken all the steps that ought to have been taken as a trustee in order to be aware of any information needed by the company's independent examlner in connection with prepafing their report and to establlsh that the company's independent examlner Is aware of that information.. Th15 report was approved by the Trustee5 on.... Joa .and Signed on their behalf, A 8edson. Chalrman io

Everyone Can

Independent Examiner’s Report to the Members of Everyone Can

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2024 which are set out on pages 12 to 22.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities 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 examiner's statement

I have completed my examination. I confirm that no 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 company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.

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.

Helen Cain, FCA Mercer & Hole LLP 21 Lombard Street London EC3V 9AH

11

Everyone Can

Statement of Financial Activities

(Incorporating Income and Expenditure Account) For the year ended 31 March 2024

Note
Income from
Donations and grants
2
Charitable activities
3
Investments
4
Total income
Expenditure on
Raising funds
5
Charitable activities
6
Total expenditure
7
Net income and net movement in
funds
9
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Restricted
Funds
Unrestricted
Funds
Total
Funds
Restricted
Funds
Unrestricted
Funds
Total
Funds
2024
£
2024
£
2024
£
2023
£
2023
£
2023
£
47,884
143,325
191,209
44,742
149,769
194,511
-
3,302
3,302
-
10,273
10,273
-
3,256
3,256
- 714
714
47,884
149,883
197,767
44,742
160,756
205,498
-
26,795
26,795
-
31,632
31,632
38,599
132,749
171,348
66,342
141,690
208,032
38,599
159,544
198,143
66,342
173,322
239,664
9,285
(9,661)
(376)
(21,600)
(12,566)
(34,166)
-
147,949
147,949
21,600
160,515
182,115
9,285
138,288
147,573
-
147,949 147,949

All income and expenditure are derived from continuing operations.

Other than the net movements in funds, The Charity has no recognised gains or losses for the year ended 31 March 2024.

The notes on pages 14 to 22 form part of these financial statements.

12

Everyone Can Balance Sheet As at 31 March 2024 2024 Flxed assets Thn8lble fixed assets li 425 Debtors 2,439 2.667 Cash at bank and In hand 166,271 167.072 168.710 169.739 Credltors: amounts fallln8 due wfthln one year 21,425 22.215 Net current assets 147 285 147.524 Net assets 147 573 147 949 Total Charlty Funds Restricted funds Unrestrlcted funds 14 14 9,285 147 949 147,573 147.949 The notes on pa8e$ 14 to 22 form part of these flnanclal statements. For the year endlnB 31 March 2024 the company was entltled to exemptlon from audit under sectlon 477 of the Companles Act 2006 relatln8 to srnall companles. The members have not requlred the company to obtaln an audlt of Its accounts for the year In questlon In accordan￿ wlth sertlon 476 of the Companles Act 2006. The trustees acknowledge thelr responslbllltles for complylng wlth the fequlrements of the Act with respect to accountlng records and the preparatlon of the flnanclal statement5. These flnanclal statements have been prepared In accordance wSth the provlslons appllcable to companies subject to the small companles, reglme. nancSal ststements on pa8e$ 12 to 22 were approved and authorlsed by the Trustees on .A.Q14.. and slgned on thelr behalf, by: A Bedson Chalrnwn 13

Everyone Can

Notes to the Financial Statements For the Year ended 31 March 2024

1. Accounting Policies

The principal accounting policies which are adopted consistently in the preparation of the financial statements are set out below.

1.1 Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102), The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and the Charities Act 2011, and Update Bulletin 1, Charities SORP (FRS 102).

The financial statements do not include a cash flow statement because the Charity, as a small reporting entity is exempt from the requirement to prepare such a statement under Update Bulletin 1, Charities SORP (FRS 102).

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts are rounded to the nearest £.

1.2 Company status

The company is a private company limited by guarantee incorporated in England and Wales. The registered office is 10 Ironmonger Lane, London, England, EC2V 8EY. The members of the company are the Trustees named on page 3. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.

1.3 Going concern

In assessing whether the going concern basis is appropriate, the trustees have considered future cash flows, particularly taking into consideration future grants which have already been committed to the charity by donors.

As at the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for at least 12 months from the signing date of the financial statements. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements and the financial statements do not include any adjustments that would be necessary if the going concern basis was not appropriate.

1.4 Fund accounting

The Charity’s unrestricted funds consist of funds which the Charity may use for its purposes at its discretion.

The Charity has restricted funds which are available for expenditure in accordance with donors’ directions or subject to the specific terms of an appeal.

Transfers are executed between funds when adequate justification and supporting evidence is provided.

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Everyone Can

1.5 Income

All incoming resources are included in the SOFA when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy, except for grants and donations where the donor:

(a) specifies that donations and grants given to the Charity must be used in future accounting periods, in which case the income is deferred until those periods;

(b) imposes conditions which have to be fulfilled before the Charity becomes entitled to use such income, in which case the income is deferred on a time apportioned basis and not included in incoming resources until the pre-conditions for use have been met.

Intangible income is not included unless it represents goods or services which would have otherwise been purchased. Gifts in kind are included at market value and as resources expended at the same value when distributed.

Grants from organisations have been included as income from charitable activities in furtherance of the Charity’s objectives where these amount to a contract of services, but as donations where the money is given in response to an appeal or with greater freedom of use.

Government grants - where there are no performance conditions relating to the receipt of the grant, the grant revenue is recognised when received

1.6 Expenditure

Expenditure is allocated between expense headings and funds as follows:

Payroll costs – on the basis of time spent on charitable activities and fundraising.

Depreciation – according to fixed asset usage by the charitable activities and fundraising on a percentage basis.

Overheads – office expenses are allocated by desk space and the remaining overheads are allocated on an actual cost basis.

Fundraising costs include the salaries, direct expenditure and overhead costs of the staff who promote the fundraising.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the Charity and include the independent examination fee and costs linked to the strategic management of the Charity.

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Everyone Can

1.7 Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised.

All assets are examined annually for potential impairment and any material reductions in value are written down at the year end.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Assessment centre equipment - 50% straight line

1.8 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

1.9 Operating leases

Rentals payable under operating leases are charged against incoming resources on a straight line basis over the lease term.

2. Donations and legacies

Donations
Grants
COVID - JRS
COVID - Other
Restricted Funds
Unrestricted
Funds
Total
Restricted
Funds
Unrestricted
Funds
Total
2024
£
2024
£
2024
£
2023
£
2023
£
2023
£
-
89,233
89,233
- 95,011
95,011
47,884
54,092
101,976
44,742
54,758
99,500
-
-
-
-
-
-
- - - - - -
47,884
143,325 191,209
44,742 149,769 194,511

3. Income from charitable activities

Payments received for services delivered Total
2024
£
3,302
Total
2023
£
10,273

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Everyone Can

4. Income from investments

UK bank interest receivable
5.
Expenditure on raising funds
Office Expenses
Staff costs including travel expenses
6.
Expenditure on charitable activities
Equipment
Office costs
Professional fees
Travel costs
Other costs
Staff costs
Depreciation
Expenditure on charitable activities, excluding governance costs
Independent examiner’s remuneration
Governance costs
Total expenditure on charitable activities
During the year no Trustees were reimbursed travel expenditure (2023 –
£nil).
During the year no Trustee received any remuneration (2023 - £nil).
Total
2024
£
3,256
Total
2024
£
2,961
23,834
_ __
26,795
Total
2024
£
3,824
40,424
1,408
4,538
8,792
108,576
713
___
168,275
3,073
__
3,073
____
171,348
Total
2023
£
714
Total
2023
£
2,791
28,841
_
31,632
Total
2023
£
14,127
36,876
1,290
4,389
13,213
131,385
3,752
_
205,032
3,000
__
3,000
_____
208,032

_


During the year no Trustee received any benefits in kind (2023 - £nil).

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Everyone Can

7. Analysis of expenditure by type

Note
Raising funds
Total
expenditure on
raising funds
Charitable
activities
8
Governance
costs
Total
expenditure
Staff costs Depreciation Other costs
Total
Staff costs Depreciation Other costs
Total
2024
£
2024
£
2024
£
2024
£
2023
£
2023
£
2023
£
2023
£
23,834
-
2,961
26,795
28,841
-
2,791
31,632
23,834
-
- 2,791
31,632
2,961
26,795
28,841
108,576
713
58,986 168,275
131,385
3,752
69,895
205,032
-
-
3,073
3,073
-
-
3,000
3,000
132,410
713
65,020 198,143 160,226
3,752 75,686
239,664

8. Analysis of expenditure on charitable activities

Charitable activities Direct costs
2024
£
8,362
Support costs
2024
£
159,913
Total
2024
£
168,275
Direct costs
2023
£

18,516
Support costs
2023
£
186,516
Total
2023
£
205,032

9. Net income

This is stated after charging:

Depreciation of tangible fixed assets
Remuneration of the independent examiner
Pension costs
2024
£
713
3,073
6,438
2023
£
3,752
3,000
7,113

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Everyone Can

10. Staff costs

Staff costs were as follows:

Staff costs were as follows:
Wages and salaries
Social security costs
Other pension costs
2024
£
119,505
6,471
6,438
132,410
2023
£
143,332
9,781
7,113
160,226

The average monthly number of employees during the year (full time equivalent) was 3.6 (2023: 4.5).

No employee received remuneration amounting to more than £60,000 in either year.

11. Tangible fixed assets

Cost
At April 2023
Additions
Disposals
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
Disposals
At 31 March 2024
Net Book Value
At 31 March 2023
At 31 March 2024
Computer Equipment
£
54,871
576
(2,793)
52,654
54,446
713
(2,793)
52,366
425
288
Total
£
54,871
576
(2,793)
52,654
54,446
713
(2,793)
52,366
425
288

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12. Debtors

Prepayments and accrued income
Loans
13.
Creditors:
Amounts falling due within one year
Bank overdrafts and credit card liabilities
Taxation and social security costs
Other creditors
Accruals and deferred income
Deferred Income
Balance brought forward
Income deferred in the year
Released in the year
2024
£
2,439
-
2023
£
2,267
400
2,667
2023
£

119
3,408
856
17,832
22,215
2023
£
22,223

15,012
(22,223)

15,012
2,439
2024
£
307
2,670
925
17,523
21,425
2024
£
15,012
14,583
(15,012)
14,583

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Everyone Can

14. Statement of funds

Analysis of movements in funds – current year:

Unrestricted funds
Unrestricted funds
Restricted funds
Funds for specific services, courses etc1
The National Lottery Community Fund – RC North
West Region
Total of funds
Brought
forward
£
147,949
Incoming
resources
£
149,883
Resources
expended
£
159,544
35,682
2,917
Transfer
between funds
Carried
forward
£
£

-
138,288
-
9,285
-
-
-
147,573
Transfer
between funds
Carried
forward
£
£

-
138,288
-
9,285
-
-
-
147,573
-
-
44,967
2,917
-
-

9,285
-
147,949 197,767 198,143 -
147,573

Analysis of movements in funds – previous year:

Unrestricted funds
Unrestricted funds
Restricted funds
Funds for specific services, courses etc1
Total of funds
Brought
forward
£
160,515
Incoming
resources
£
160,756
Resources
expended
£
173,322
66,342
Transfer
between funds
Carried
forward
£
£

-
147,949
-
-
-
147,949
Transfer
between funds
Carried
forward
£
£

-
147,949
-
-
-
147,949
21,600 44,742 -
-
182,115 205,498 239,664 -
147,949

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15. Analysis of net assets between funds

Tangible fixed assets
Current assets
Creditors due within
one year
Restricted
Funds
2024
£
-
9,285
-
_ __
9,285
Unrestricted
Funds
2024
£
288
159,425
(21,425)
Total
Funds
2024
£
288
168,710
(21,425)
Restricted
Funds
2023
£
-
-
-
Unrestricted
Funds
2023
£
425
169,739
(22,215)

Total
Funds
2023
£

425
169,739
(22,215)
_____
138,288
____
147,573
__
-
______

147,949
______
147,949

16. Pension commitments

The Charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £6,438 (2023 - £7,113). A liability of £925 existed in respect of contributions due to the fund at the balance sheet date (2023 - £856).

17. Commitments: operating leases

At the reporting end date the Charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2024 2023
£ £
Within one year 27,494 16,753
Within two to five years 36,833 1,494

18. Related party transactions

In the opinion of the Trustees no transactions were undertaken with related parties during the year (2023: none).

22