REGISTERED COMPANY NUMBER: 03599476 (England and Wales) REGISTERED CHARITY NUMBER: 1074800 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES
SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Page Reference and Administrative Details Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet 10 to 11 Notes to the Financial Staten)ents 12 to 20 Detailed Statement of Financial Activities 21 to 22
SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES Mrs F C Torrington Mr J Phythian Mr L Onyekachi Ebuka Mrs F J Berry Mr P B A Roberts Mr M Nicholls (appointed 17.6.24) (resigned 8.5.25) REGISTERED OFFICE l The Croft Sudbury Suffolk COIO IHN REGISTERED COMPANY NUMBER 03599476 (England and Wales) REGISTERED CHARITY NUMBER 1074800 INDEPENDENT EXAMINER Seago and Stopps Chartered Certified Accountants 61 Station Road Sudbury Suffolk COIO 2SP Page I
SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 THE IMPACT OF OUR WORK The Befriending Scheme (TBS) has been providing friendship and learning opportunities for adults (16yrs+) from vulnerable groups since its forination in 1989. The charity has grown to offer support beyond its original members with learning disabilities and now offers services to those with mild mental health conditions, oldei. people, SEND fainilies and families with children under 5yrs. The scheme has a proven track record of providing, and will continue to provide, supportive learning and leisure services to vulnerable adults throughout Suffolk. OBJECTIVES AND ACTIVITIES Objectives and aims for the public benefit TBS will continue to develop its services and support to ensure that they meet the needs of our members and our communities and al'e aligned to the charity's objectives of relieving and rehabilitating people and families who face multiple disadvantage through their learning, physical, mental and age-related experience or situation, resident in East Anglia, in such ways as the charity think fit. We will continue to work with key stakeholders and commissioners to offer support for vulnerable adults and children and help to design and develop additional support to meet the changing needs of vulnerable people in our community. Significant activities We continue to offer a broad range of activities to our members across the county, providing a variety of indoor and outdoor sessions to give people as much choice as possible. We offer everything from fun music and crafts sessions, developing life skills in our cookery classes, to personal development towards AQA qualifications. At the Red Rose Community Farm, members have the opportunity to interact with friends, staff, volunteers and our animals. The objective is to increase the number of members that attend the Tuesday to Friday sessions on a daily basis to a total of 24. Currently the maximum daily total is 14. The Business Developinent Manager is working hard to increase our profile both in the community and with social work teams and potential commissioners wherever possible. The trustee board The Board consists of six trustees, with Frances Torrington remaining as Chair. Page 2
SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 ACHIEVEMENTS AND PERFORMANCE Charitable aetivities The Red Rose Community Farm in Lindsey continues to flourish. We remaiii enorinously grateful for the generosity of James Buckle and Heathpatch Ltd, who created the opportunity for TBS to lease the site. As always we are indebted to the commitment and hard work put in by TBS staff, their families and volunteers who continue to go above and beyond to maintain and improve the site. Securing a series of small grants enabled our Mindful Monday project to r¢sum¢. this project provides a 'safe and wellbeing, space for a small group of people who struggle with their mental health. We were also able to offer SEND family days one day per week during school holidays, and on Mondays during term time we welcomed a local school who bring those students who particularly benefit from outdoor classroom activities. Our monthly stall at the Sudbury Farmers Market has become a real highlight for our members, with a rota system in place for those wishing to be salesmen! Here we continue to sell a variety of plants and herbs grown at the farm, and occasionally a number of craft items depending on the season e.g. bird houses, wooden snowmen, plantltool holders. Attending the market and being part of the experience of sowing seeds, planting up and getting produce ready for the market has given members a huge sense of pride. This activity has provided real opportunities to build confidence and gain social and many transferable skills. Fundraising activities Over the past two years, we were fortunate enough to be very well supported by our sponsor, Perrywood Garden Centr¢, based in Sudbury, and we remain very grateful for their ongoing support. Once again, we were astounded, delighted and immensely grateful to receive donations totalling in excess of £18k from the father of one our members at Red Rosc Community farm, having repeated his very successful annual auction, selling a collection of computer and technical equipment on his YouTube channel which has thousands of followers, including many overseas buyers, with a view to purchasing donkeys for the Care Farm. Fundraising and donations continue to provide a valuable contribution to our services froni other organisations and community groups, raising funds especially to help our members at their local Vetes, quiz nights and raffles. We also thaiik our regular monthly donors for their ongoing support, along with all individuals and organisations that have made signiflcant contributions in support of our services this year. Page 3
SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 FINANCIAL REVIEW Principal funding sources Having had a very challenging FY23124, we are pleased to see that our total income over the past 12 months has increased by nearly 400/0, helped considerably by the increase in the numbers of members attending our Red Rose Community Care Farm throughout the year. A large proportion of these members are funded by pei'sonal budgets from Suffolk County Council, which has increased our income from Spot Purchasing by almost 150/0 compared to the previous year. Restricted grant funding income more than doubled this year, including grants from Clothworkers, Foundation, Bernard Sunley and BMSDC which between them covered the cost of purchasing a new minibus, directly helping us to increase our service provision to members of the care farm by providing transport for them. Other funders include Suffolk Community Foundation - who have once again provided a great source of support to us by regularly securing pots of much-needed funding for all areas of our work. Delamere Foundation, who are covering the costs of AQA qualifications for our members. Coinmunity Centre Approacli and WSC who funded our cookery group in HaverhilL, plus many more to whom we are very grateful for their ongoing financial support. For the second year running, an increasing number of members across all services are choosing to pay on an ad-hoc casual basis, rath¢i' than purchase a quarterly or annual membership - pi'oviding true independence in their choice of services, and contributing £71 k towards the total income (up from £50k last year). This is the first time we have received income from schools who are using the SEND budgets to offer placements at the farm, and we hope to increase this service offering as time goes on. Investment policy and objectives Under the Memoi'andum and Articles of Association, TBS has the power to make an investment which trustees see fit. The trustees have considered the most appropriate policy for investing funds. No investments have been made to date and at present funds are left on account with the company's bankers. Reserves policy The trustee board has examined TBS, requirements for reserves in light of the main risks to the organisation and agreed the following policy. In line with previous yeaTS the trustees have deemed it wholly necessary to maintain minimum reserves equivalent to at least six months core expenditure to provide the ability to meet redundancy costs, legal and accountancy costs until the time of expiry of the lease. The trustees consider that should no further funding or income be received this reserves fund would enable the charity to provide staff and creditors sufficient notice of charity Closure. It is also necessary to maintain reserves to fund fixed assets and other maintenance and replacement. Page 4
SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 FUTURE PLANS Our sti'ategic plan for the next two years includes five key themes: Recovery and Development, Innovation, Equality Diversity and Inclusion (EDI), Sustainability and Collaboration. Like many charities, fundraising is an ongoing struggle as we work so closely with local authorities with reduced budgets and face the impacts of the cost of living crisis. In response, we have re-focused some staff on fundraising and grant activity, to increase our chances for securing vital funds. We will continue to seek regular, sustained funding, as well as one-off grants to ensure as Consistent a flow of income as possible. We will continue to monitor closely the performance of our existing hub groups to ensure they stay financially viable and provide the best services and activities for our members. We are working with staff and volunteers to develop plans for seeking out new members. Future plans include offering 'Hom¢ School, sessions for SEND children who are unable to attend specialist schools, as there are not enough spaces available. engaging wkth dementia sufferers and their familieslcarers, offering a men's group at the farm, and continuing to hold regular community events. Having a calendar of regular events should build engagement, raise our profile, fundraise and demonstrate our impact to potential partners so that with their support, we can expand our reach and services. We plan to offer through funding from Activities Unlimited, a project to host SEND families once a month for weekends at the farm. As the care farm at Lindsey develops, there are opportunities in the near future for us to acquire an additional site to develop another farm. The new site will be in partnership with others, including Suffolk County Council, and would increase the services we offer in one of our focus areas in the county. This new facility will offer much needed services to the wider community. We are excited to see how these plans develop over the next year. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The company was incorporated on 17 July 1998, is limited by guarantee and does not have a share capital. The income of the company must be applied only towards the promotion of its objects as set out in its Meinorandum and Articles of Association. Directors and appointment of new trustees The charity is organised so that the trustees meet regularly to manage its affairs. All directors of the company are also trustees of the charity, and there are no other trustees. The board has the power to appoint additional trustees as it considers fit to do so. Risk management The ti'ustees have a duty to identify and review the risks to which the charity is exposed and to ensure appi'opriate conti'ols are in place to provide reasonable assurance agaÈnst fraud and error. The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over k¢y financial systeins, will provide sufficient resources iii the event of adverse conditions. The trustees have also examined other operational and business risks faced by the charity and confirm that they have established systems to mitigate the significant risks. ACCOUNTANTS A resolution proposiiig Seago and Stopps be re-appointed as accountants of the charity will be put to the Annual General Meeting. Page 5
SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by order of the board of trustees on . and signed on its behalf by,. Mrs F C Torrington stee Page 6
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES Independent examiner's report to the trustees of SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES ('the Company,) I report to the charity trustees on iny examination of the accounts of the Company for the year ended 31 March 2025. 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 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 charity'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. Page 7
INDEPEI NDENT EXAMINER'S REPORT TO THE TRUSTEES OF SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES Independent examiner's statement Since your chai'ity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirin that I am qualified to undertake the examination because l am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies. 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.. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 the accounts do not accord with those records. or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement ihat the accounts give a true and fair view which is not a matter considered as part of an independent examiiiation; or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recoinmended Practice for accounting and reporting by Charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matters in coi)nection with th¢ examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. John Seago FCCA The Association of Chartered Certified Accountants Seago and Stopps Chartered Certified Accountants 61 Station Road Sudbury Suffolk COIO 2SP Page 8
SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 31.3.25 Total funds 31.3.24 Total fuijds Unrestricted Restricted fund fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 30,814 153,528 184,342 90,784 Other trading activities Investment income Other income 253,206 1,680 253,206 1,680 221,643 2,860 Total 285,700 153,528 439,228 315,291 EXPENDITURE ON Raising funds 569 3,669 4,238 505 Charitable activities Direct charitable expenditure 275,292 129,993 405,285 443,286 Total 275,861 133,662 409,523 443,791 NET INCOMEI(EXPENDITURE) Transfers behveen funds 9,839 1,057 19,866 (1,057) 29,705 (128,500) 16 Net movement in funds 10,896 18,809 29,705 (128,500) RECONCILIATION OF FUNDS Total funds brought forward 122,869 165,878 288,747 417,247 TOTAL FUNDS CARRIED FORWARD 133,765 184,687 318,452 288,747 The notes forni part of these financial statements Page 9
SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES BALANCE SHEET 31 MARCH 2025 31.3.25 Total fuiids 31.3.24 Total funds Unrestricted Restricted fund fund Notes FIXED ASSETS Tangible assets 15,146 178,898 194,044 179,028 CURRENT ASSETS Stocks Debtors Cash at bank and in hand 12 13 4,000 23,282 112,519 4,000 23,282 119,809 4,100 43,860 122,986 7,290 139,801 7,290 147,091 170,946 CREDITORS Amounts falling due within one year 14 (16,183) (1,500) (17,683) (56,227) NET CURRENT ASSETS 123,618 5,790 129,408 114,719 TOTAL ASSETS LESS CURREIYT LIABILITIES 138,764 184,688 323,452 293,747 PROVISIONS FOR LIABILITIES 15 (5,000) (5,000) (5,000) NET ASSETS 133,764 184,688 318,452 288,747 FUNDS Unrestricted funds Restricted funds 16 133,764 184,688 122,869 165,878 TOTAL FUNDS 318,452 288,747 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. The trustecs acknowledge their responsibilities 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 statc of affairs of the charitable 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 otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes fomi part of thes¢ financial statements Page 10 continued...
SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES BALANCE SHEET - continued 31 MARCH 2025 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on ..l..p./J..v./i.o.k.S....... and were signed on its behalf by: Mr P B A Roberts - Trustee The notes forn] part of these financial statements Page 11
SUFFOLK BEFRIENDIIYG SCHEME FOR PEOPLE WITH LEARNING DISABILITIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with tlie Cliarities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to cliarities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l Jaiiuary 2019),, Financial Reporting Standai'd 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All incom¢ is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Leasehold improvements Plant and veliicles Fixtures and fittings Office equipment IOO/o on cost 200/0 on reducing balance 250/0 on reduciijg balance 25 % on reducing balance and 20% on cost Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Taxation The charity is exempt from corporation tax on its charitable activities. und accounting Uiirestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or wlien funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Page 12 conlinued..
SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES - continued Financial instruments The charity enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial stateinents such as accounts receivable and payable, bank loans, lease and hire purchase and leas¢ contracts. Fundraising costs Fundraising expenditure comprises costs incurred in inducing people and organisations to contribute financially to the charity's work. This includes the cost of the staging of special fundraising events, DONATIONS AND LEGACIES 31.3.25 31.3.24 Donatioiis and gifts Grants receivable 30,814 153,528 23,857 66,927 184,342 90,784 2025 2024 Restrict Unrestrict Total Funds Total Funds Funds Funds Suffolk Community Foundation 27,932 Babergh & Mid Suffolk District Council - CIL Funding 9,786 Babergh & Mid Suffolk District Council - capital grant 10,000 NHS - CYP NDD support services Boshier-Hinton Foundation - Boccia funding SCC Activities unlimited Bailly Thomas Charitable Fund Bernard Sunley Foundation SCC - Councillor directed support grants LD Rope Third Charitable S¢ttl¢ment The 29th May 1961 Fund The Clothworkers Foundation Children in Need West Suffolk Council - Community Chest (Leiston) National Lottery Community Fund Community Centred Approach Screwfix Foundation Delamere Dairy Foundation Simon Gibson Charitable Trust Donations and gifts Other iniscellaneous grants 16,509 44,441 141,543 9,786 2,520 10,000 13,264 2,000 2,800 8,676 5,000 5,000 2,800 5,000 5,000 5,020 5,000 4,000 32,300 4,000 32,300 11,674 5,000 5,000 19,999 16,277 4,435 5,000 5,000 14,305 23,857 999 2,230 5,000 19,999 16,277 4,435 5,000 5.000 14,305 999 153,528 30,814 184,342 90,784 Page 13 continued...
SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 OTHER TRADING ACTIVITIES 31.3.25 31.3.24 Fundraising events Merchandise and other income Membership income Spot purchasing subscriptions Employer NI allowance 19,921 11,189 93,716 123,380 5,000 17,439 9,206 83,013 106,985 5,000 253,206 221,643 Fundraising activities raised an amount of £19,921 (2024.. £17,439) during the year. The costs associated with fundraising income are included within direct charitable expenditure, INVESTMENT INCOME 31.3.25 31.3.24 Interest on UK cash deposits 1,680 2,860 OTHER INCOME 2025 2024 DBS checks NET INCOMEI(EXPENDITURE) Net income/(expenditure) is stated after chargingl(crediting)'. 31.3.25 31.3.24 Depreciation - owned assets Deficit on disposal of fixed assets 32,529 402 31,901 Page 14 conlinued...
SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES, REMUNERATION AND BENEFITS During the year there no payments made to trustees (2024: £Nil) for travel expenses. STAFF COSTS The average monthly number of employees during the year was as follows: 31.3.25 31.3.24 Volunteer co-ordinators Office and administrative staff Farm workers 12 14 No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund fuiid Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 23,857 66,927 90,784 Other trading activities Investment income Other income 221,643 2,860 221,643 2,860 Total 248,364 66,927 315,291 EXPENDITURE ON Raising funds 505 505 Charitable activities Direct charitable expenditure 326,022 117,264 443,286 Total 326,527 117,264 443,791 NET INCOMEI(EXPENDITURE) Transfers between funds (78,163) 8,236 (50,337) (128,500) (8,236) Net movement in funds (69,927) (58,573) (128,500) RECONCILIATION OF FUNDS Total fuiids brought forward 192,796 224,451 417,247 Page 15 continued...
SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- Continued Unrestricted Restricted Total fund fund funds TOTAL FUNDS CARRIED FORWARD 122,869 165,878 288,747 10. FEES FOR THE EXAMINATION OF THE ACCOUNTS 31.3.25 31.3.24 Independent examiners fees 3,145 2,995 11. TANGIBLE FIXED ASSETS Fixtures and fittiiigs Leasehold impi'ovemeiits Plant and vehicles Office equipment Totals COST At l April 2024 Additions Disposals 237,843 56,319 46,890 17,116 50,034 1,057 (6,686) 361,312 47,947 (6,686) At 31 March 2025 237,843 103,209 17.116 44,405 402,573 DEPRECIATION At l April 2024 Charge for year Eliminated on disposal 106,122 19,017 22,447 10,166 13,382 933 40,333 2,413 (6,284) 182,284 32,529 (6,284) At 31 March 2025 125,139 32,613 14,315 36,462 208,529 NET BOOK VALUE At 31 March 2025 112,704 70,596 2,801 7,943 194,044 At 31 March 2024 131,721 33,872 3,734 9,701 179,028 Page 16 continued...
SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES NOTES TO THE FINANCIAL STATEMENTS - Continued FOR THE YEAR ENDED 31 MARCH 2025 12. STOCKS 31.3.25 31.3.24 Stocks 4,000 4,100 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Trade debtors VAT Prepayments 5,233 282 17,767 24,993 993 17,874 23,282 43,860 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Trade creditors Social security and other taxes Other creditors Accruals and deferred income Accrued expenses 713 3,536 1,952 7,221 4,261 946 3,772 1,223 44,956 5,330 17,683 56,227 15. PROVISIONS FOR LIABILITIES 31.3.25 31.3.24 Provisions 5,000 5,000 Since May 2023, the charity has been involved in an employment tribunal action brought by an employee who is claiming disability discrimination, bullying and harassment. The tyibunal was due to be heard in May 2025 but has now been deferred until February 2026. The charity has and will continue to robustly defend all accusations made in the claim. The trustees have investigated the claims and are confident in supporting management that the Claims made are baseless and cannot be substantiated. Although the trustees acknowledge that the charity is not at fault in any of the accusations, the trustees are concerned tliat the claim has and continues to act as a significant distraction to management and management time that could b¢ put to more positive use. However, the trustees have recognised the benefit to the charity in settling the claim as soon as possible. The trustees have therefore recommended an upper full and final settlement amount of approximately £5,000. The employee was made redundant in August 2024. Page 17 continued...
SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 16. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.3.25 At 1.4.24 Unrestricted funds Unrestricted funds 122,869 9,838 1,057 133,764 Restricted funds R¢stricted funds 165,878 19,867 (1,057) 184,688 TOTAL FUNDS 288,747 29,705 318,452 Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds Unrestricted funds 285,700 (275,862) 9.838 Restricted funds Restricted funds 153,528 (133,661) 19,867 TOTAL FUNDS 439,228 (409,523) 29,705 Comparatives for movement in funds Net movement in funds Transfers between funds At 31.3.24 At 1.4.23 Unrestricted funds Unrestricted funds 192,796 (78,163) 8,236 122,869 Restricted funds Restricted funds 224,451 (50,337) (8,236) 165,878 TOTAL FUNDS 417,247 (128,500) 288,747 Page 18 continued...
SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 16. MOVEMENT IN FUNDS - continued Comparative net movement in funds, included in the above are as follows: Incoining resources Resources expended Movement in funds Unrestricted funds Unrestricted funds 248,364 (326,527) (78,163) Restricted funds Restricted funds 66,927 (117,264) (50,337) TOTAL FUNDS 315,291 (443,791) (128,500) A current year 12 months and prior year 12 moiiths combined position is as follows.. Net movement in funds Transf¢rs between funds At 31,3.25 At 1.4.23 Unrestricted funds Unrestricted funds 192,796 (68,325) 9,293 133,764 Restricted funds Restricted funds 224,451 (30,470) (9,293) 184,688 TOTAL FUNDS 417,247 (98,795) 318,452 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds Unrestricted funds 534,064 (602,389) (68,325) Restricted funds Restricted funds 220,455 (250,925) (30,470) TOTAL FUNDS 754,519 (853,314) (98,795) Page 19 continued...
SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 17. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. Page 20
SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS Donations and legacies Donations and gifts Grants receivable 30,814 153,528 23,857 66,927 184,342 90,784 Other trading activities Fundraising events Merchandise and other income Membership income Spot purchasing subscriptions Employer NI allowance 19,921 11,189 93,716 123,380 5,000 17,439 9,206 83,013 106,985 5,000 253,206 221,643 Investment income Interest on UK cash deposits 1,680 2,860 Other income DBS checks Total incoming resources 439,228 315,29l EXPENDITURE Other trading activities Fundraising costs 4,238 505 Charitable activities Wages Employer Nl Employer pension contributions Rent and rates Insurance Light and heat Telephone Office stationery, postage and software Advertising and marketing Staff/volunteer travelling and expenses Internal staff training Carried forward 238,690 17,528 6,171 26,153 4,234 4,248 3,220 3,121 791 5,717 1,156 311,029 263,770 20,037 7,153 26,376 4,370 5,881 3,867 3,977 2,275 8,797 1,300 347,803 This page does not fonn part of the statutory financial statements Page21
SUFFOLK BEFRIENDING SCHEME FOR PEOPLE WITH LEARNING DISABILITIES DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 31.3.25 31.3.24 Charitable activities Brought forward Repairs and renewals Beneficiary costs Computer expenses Care farm animal costs Mini bus running costs 311,029 14,223 18,471 4,310 8,365 4,036 347,803 2,866 24,690 4,808 6,921 4,875 360,434 391,963 Support costs Finance Bank charges 113 Governance costs Sundry expenses Accountancy fees Professioiial fees Subscriptions Potential employee settlement Depreciation - leasehold itnprovements Depreciation - fIxtures and fittings Loss on disposal of assets 4,134 3,845 4,992 3,565 2,426 3,326 5,000 19,016 12,885 3,935 19,016 13,513 402 44,851 51,210 Total resources expended 409,523 443,791 Net in¢ome/(expenditure) 29,705 (128,500) This page does not fomi part of the statutory financial statements Page 22