ECCABI Ltd FOR THE PERIOD 1ST JANUARY 2024 TO 31ST DECEMBER 2024 Company No. 3491728 (England and Wales) Charity No. 1068348 ECCABI Ltd Company limited by Guarantee with Charitable Status Date of Incorporation 8th January 1998 Charitable Status 27th February 1998 Directors and Trustees Michael Willmore Joanna Kenny Stephen Vinson Michael Hinks Anne Kerridge Edward Whiting Edward Ivhiting Stephen Vinson Michael Willmore Edward Whiting 3491728 1068348 8 Holman Road Liskeard Business Park Liskeard Cornwall PL14 3UT from 715108 from 2716107 from 712113 from 712113 from 15103122 from 1110116 to 418122 Company Secretary from 1110116 to 418122 from 518122 to 1319122 from 1319122 from 1110116 to 418122 Treasurer Registered Company Number Registered Charity Number Registered Office Bankers Santander Barras Street Liskeard Comwall PL14 6AL CAF Bank Ltd 25, Kings Hill Avenue Kings Hill West Malling Kent ME19 4SQ Shawbrook Bank Limited Lutea House Warley Hill Business Park The Drive Great Wartey Brentwood Essex CM13 3BE Dawe. Hawken and Dodd Chartered Certified Accountants 52 Fore St Callington Cornwall, PL17 7AJ Independent Examiners Directors, and Trustees. report for the year ending 31•t December 2024 The Charity is constituted as a company limited by guarantee and is therefore governed by Memorandum and Articles of Association. Objectives and activities for the public benefit The Charity's object and its principal activity continues to be that of the promotion of any charitable purpose for the benefit of the community in the United Kingdom by the advan￿ment of education, the protection of health and the relief of poverty, sickness, and distress. The trustees confirm that they have referred to the guidan￿ contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities. The Charity carries out these objects by: Continuing to explore new ways of improving services to the public, in particular the social policy aspect of its work. Securing funding through project work to provide a range of training opportunities, qualifications, and work experien￿ in a mainly rural area. Working with Foodbanks and other voluntary organisations to support their clients, groups. Poverty in Cornwall is widely dispersed and there are fewer sources of advice, information and training available than in urban areas. The Board of Directorsrrrustees meets regularly to manage the affairs of the Charity. The Charity employs a part time Project Manager. one part time Project Co-ordinatorlbook- keeper and two part-time trainers. Developmen( activities, and achievements this year Multiply We are working towards our target of 60 participants for year 3 of the Multiply Project. We have achieved 45 towards our target so far and expect to achieve the 60 by the end of the project. We have been running the cooking club every Wednesday as well as live online sessions throughout the year and plan to run more online courses in the New Year. We are continuously recruiting for these courses through various pathways including online, emails and posterslleaflets. We attended a recwitment event on Wednesday 27th November at Liskeard Town Hall, through this event. Challenges - Our participants have chaotic lives which can interfere with their attendance on the courses and changes in the Liskeard Foodbank have held up recruitment, but we are engaging with Bodmin & Wadebridge Foodbank to recruit additional participants in the Bodmin Area. Plans - A face to fa￿ Eat Well cooking club at the Liskerrett Centre every Wednesday which restarted on 13th September 2023 and will continue every Wednesday on a rolling 5-week menu with continuous recruitment through to March 2025. Through Liskeard & Looe Foodbank we are running an online Eat Well Spend Less course on a rolling 5-week menu with continuous recruitment on Fridays through to March 2025. We attended a recruitment event on Wednesday 27th November at Liskeard Town Hall, through this event. We are looking at running courses for the Cubslscouts group in Callington and Liskeard in the New Year. We are starting recruitment through the Local Cub group in Callington to hopefully engage with the parents through the children of this group. This is being done over 2 sessions in the New Year on Thursdays 23rd and 30th January, through this we are looking at running a face-to-face course based in Callington Children's Centre. We are also making arrangements to run a new pilot of the adapted face-to-face Money Box course in Wadebridge starting after February half term along side an online cooking course. Tar 22 et Achieved to Date 21 Yr 1 October 2022- March 2023 Yr 2 April 2023 - March 2024 Yr 3 April 2024 - March 2025 60 60 60 45 so far Healthy Eating Vegetable Pilot In JunelJuly we carried out a 7-week Healthy Eating Vegetable pilot including 2 focus groups one at the start and the other at the end of the course. The recipes were piloted around encouraging the participants to eat their 5 a day. The pilot started with 11 participants across 10 households and all 11 participants completed the 5 weeks. This pilot not only benefited the 11 participants but also benefited 33 children and 8 partners across the 10 households. We asked the participants to complete a Warwick Edinburgh Wellbeing Survey at the start of the course and the again at the end of the course to see how attending the course and eating healthier affected their wellbeing. We collated the scores from the War4vick Edinburgh Survey and noticed that all the participants, wellbeing had increased from when they had started the pilot with us. The we found the biggest jumps for the participants were in them feeling relaxed and dealing with their problems well. Metric Start 42.5 Metric End 46 Difference °A Chan I've been feeling optimistic about the future I've been feelin useful I've been feelin relaxed I've been dealing with problems well I've been thinkin clearl I've been feeling close to other eo le I've been able to make up my own mind about thin 40.5 35 34 45 46 42.5 31.4 25.0 37.5 37 43.5 45 16.0 21.6 50.5 14.8 ProQual This is our awarding body for the qualifications we offer. We continue to be an Assessment Centre. Risk Assessment The Board's analysis of the risks fa￿d by the Company indicates that the main risk stems from the reliance on project funding. It notes the increasing delay in receiving reimbursement of costs. It is keeping this situation under constant review. The Board considers it prudent to maintain a contingency fund to cover redundancy. Transaction8 and Financial Position The statement of Financial Activities shows a deficit for the year of £4,207 {2023 - deficit £4,998) and reserves stsnd at £27,980 (2023 - £32,187). Tangible Fixed A888ts Movements in tangible fixed assets are shown in the notes to the accounts. Reserve Pollcy The Charity is reliant upon project funding. The Board considers it prudent to maintain reserves to enable the Charity to continue to function during periods when no funding is available. Reserves are also needed at the commencement of projects a8 some funders make payments retrospectively and there would othe￿ise be cash flow problems. It is also deemed prudent to maintain resenies so that, if the availability of match funding ceased, some of these reserves could be used to attract future funding. The reserves held by the Charity at 31" December 2024 were £27,980 Directorn and Trustees All directors of the Company are also trustees of the Charity and there are no other trustees. The directors are registered at Companies House. The Board has the power to appoint additional trustees as it sees frt. Statoment of Tru8tO08 Re8ponsibiliti08 The trustees are required by law to prepare financial statements for each financial year, which give a true and fair view of the financial activities of the Charity and of its financial position at the end of the year. In preparing those financial statements, the Trustees are required to:. a) Select suitable policies and apply them consistently,. b) Make judgment and estimates that are reasonable and prudent,. c) St8te whether the policies 8dopted are in 8ccordance with the Comp8nies Act 1985 and with applicable accounting standards of recommended practice, subject to any material dep8rturns disclos8d and exp18ined in the financial statements,. d) Prep8re the financial statements on a going concem basis unless it is appmpri8te to assume that the Charity will not continue in operation. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time. the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 1985. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approval This report was approved by the Board of Directors and Trustees on and signed on its behalf. ISIL M Willmore Cornpany Secretary ECCABI Ltd INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS Report to the Trustees/Members or Eccabi Ltd On Accounts for the year ended Set out on pages 6tolO I report on the accounts for the year ended 31° Ikcember, 2024. Respective Responsibilities of the Trustees and Independent Examiner The charity's directorsltrustees consider thal an audil is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: Examine the accounts under section 145 of the 2011 ACL Follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5Xb) of the 2011 Act; and State whether particular matters have come to my attention. Basis of Independent Examiner's Statement My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those iecoids. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the management committee concerning any such matters. procedures undertaken do not provide all the evidence that would be required in a full audit. and consequently I do not express an audit opinion on the Accounts. Independent Examiner's Statement In connection with my examination, no matters have come to my attention: l ) Which give me reasonable cause to believe that in any material respect the requirernents to keep accounting records in accordance with s. 130 of the 2011 Act- or to prepare accounts which accord with these accounting records have not been met: or 2) To which, in my o reached. inion, attention should be drawn in order to enable a proper understanding of the accounts to be Andrew M. Fa￿. FCCA, Dawe, Hawken & Dodd Chartered Certified Accountants 52 Fore Street Callington Cornwall PL17 7AJ Date.. 24th Mar¢h. 2025 ECCABI Ltd STATEMENT OF FINANCIAL ACTIVITIES ST FOR THE YEAR ENDED 31 DECEMBER 2024 SUMMARY INCOME AND EXPENDITURE ACCOUNT 2024 2023 Notes Restricted Unrestricted Total Restricted Unrestricted Total INCOMING RESOURCES Grants Received 93029 93029 102549 102549 Other Income 454 454 156 156 TOTAL INCOME RESCOURCES EXPENDED Direct Charitable Ex nditure Other Ex enditure Management & Administration Contingency Fund Total Ex nditure 96450 96450 111147 111147 1240 1240 3444 3444 NET INCOMEI EXPENDITURE FOR THE YEAR Balance Brought Forward (4207) (4207) 32187 32187 (4998> {4998) 37185 37185 BALANCE CARRIED FORWARD Total reco nised Gains and Losses The Charity has no recognised Gains or Losses other than the profits for the current period The notes fonn part of these financial statements ECCABI Ltd BALANCE SHEET AS AT 31" DECEMBER 2024 2024 2023 Note Restricted Unre8tricted Total Totsl TANGIBLE FIXED ASSETS CURRENT ASSETS Debtors Cash at Bank and in Hand 805 805 14585 94528 94528 131011 CREDITORS: Amounts f Ilin ear due within one 44592 44592 78108 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT 49936 49936 52903 LIABILITIES Provision for Liabilities & Charges NET ASSETS 21956 21956 20716 CAPITAL RESERVES Unrestricted Funds Approved by the Board on and signed on its behalf by M Willmore Company Secretary ECCABI Ltd NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024 ACCOUNTING POLICIES 1.1 Basis of Preparation of Accounts The Accounts are prepared under the historical cost convention and include the results of the Charity's operations which are described in the Directors, and Trustees, Report and all of which are continuing. The Accounts have been prepared in compliance with the Statement of Recommendation Practice on Charity Accounts. The Charity has taken advantage of the exemption in Financial Reporting Standard No. 1 from the requirement to produ￿ a cashflow statement. 1.2 Expendrture on Management and Administration of the Charity Administration expenditure includes all expenditure not directly related to the charitable activity. This includes costs of renting and running office premises, staff salaries for administrative staff and audit fees. 1.3 De reciation Depreciation on Computer equipment is provided at 33.33 % pa on reducing balance OTHER INCOME 2024 2023 Interest Received ECCABI LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 315t DECEMBER 2024 (Gontinued) MANAGEMENT & ADMINISTRATION COSTS 2024 2023 Office Expenses Incl. Rent etc. Travel &Training Costs Audiulnsurance costs Participant Costs Equipment & Sundries Salaries 14938 2370 3719 4601 1421 69401 15139 630 4008 10501 1273 79596 STAFF COSTS 2024 2023 Wages & Salaries Social Security & Pension Costs 67767 1634 76971 2625 The average weekly number of staff employed by the Charity calculated on the basis of full-time equivalents during the year were.. Direct Charitable Work Administration 2024 2023 Pa ments to DirectorslTrustees 2024 2023 Wages & Salaries Expenses 10. ECCABI Ltd NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 315t DECEMBER 2024 (continued) TANGIBLE FIXED ASSETS Cost As at 1.1.2024 Additions Disposals As at 31.12.2024 La to Depreciation As at 1.1.2024 Charge for Year As at 31.12.2024 NBV 1.1.24 31.12.24 DEBTORS.. Due within one year 2024 Restricted Unrestricted Totsl 2023 Total Other Debtors 805 805 14585 CREDITORS: Amounts falling due within one year Trade Creditors Accruals & Accrued Income 2024 Totsl 2023 Total Restricted Unrestricted 44592 44592 78108 PROVISIONS FOR LIABILITIES & CHARGES 2024 Restricted Unrestricted Total 2023 Totsl Redundancy Provision.. - Contingency Fund brought forward Paid out in Year Additional Provisionl (Over Provision) 20716 20716 24160 1240 1240 3444