## **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:
- 1 Financial Management
- 2 Strategic Management
- 3 Disability Care
- 4 Fundraising
- 5 Staff Management
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.
4
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.
**----- Start of picture text -----**
a
**----- End of picture text -----**
## **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.
6
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.
7
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.
8
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.
14
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.
15
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|
|---|---|---|
16
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).
17
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|
19
Everyone Can
## **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||
20
Everyone Can
## **14. Statement of funds**
**Analysis of movements in funds – current year:**
|**Unrestricted funds**
Unrestricted funds
**Restricted funds**
Funds for specific services, courses etc**1**
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 etc**1**
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|
- **1** Funds for specific services or courses arise where the donor has specified a particular type of beneficiary e.g. living in a particular region of the UK etc.
21
Everyone Can
## **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