Iyt ends of Cathja therapy through creatiVIty Report of tbe Trustees and Unaudited Flnancfial Statsments For The Year Ended 31 March 2024 for Friends of Cathja REGISTERED CHARITY NUMBER: 1084699
Friends of Cathja Contents of the Finanelal Statements for the Year Ended 31 March 2024 Report of the Trnstees 3to4 Jndependent Examinerfs Report Statement of Financial Activities Balance Sheet Statement of Cash Flow Notes to the Financial Statements 9t013 Detailed Statement of Financial Activities 14
Friends of Catbja Report of the Trustees for the Year Ended 31 March 2024 The irnstees present their report with the fmancial statements of the ¢lwity for the y¢ar ended 31 MaKh 2024. The trustees have adopted the provisions of the Statement of Recommended Prartice (SORP) 'AccouDting and R¢porting by Cliarities, issued in March 2005. REFERENCE AND ADMINISTRATIVE DETAILS ReStered Charity Dumber 1084699 Principal address Rear of 20 Church Street Isleworth Middlesex TW7 6BG Trnstees Dr A Bowden Mr.D Morris Mr.M.Grossfeld Ms.S.Cooper STRUCTURE, GOVERNANCE AND MANAGEMENT GoverniDg document The charity is controlled by its governing documenL a deed of trusL and constitutss an unincory)oratcd charity. Reserves policy and Risk management The trustees have a duty to identify and review the risks to which the charÉty is exposed and to ensure appropriate controls are in p]ace to provide reasonable assurance against fraud and error. The trustees have given consideration to the risks by the charity and the main risk has been identified as the short- tem nature of the various charitable grdnts which are received and which are vital for the fmancial viability of the charity. In vi¢w of this the trustees are aiming to build up the free reserves to a level which would at ie&8t provid¢ some security to cover period when there is a shortfall in the receipt of charitable grants. ORJEcfivES AND AcfIviTIES Objeets The objects of the Charity are to benefit the public by providing relief and rehabilitation for persons r¢sident in the United Kingdom suffering or recovering from any forni of mental illness by provision of opportunÈties for such persons to engage in therapeutic activities. The Charity is also ernpowered to disseminate infomiation by any means on any related matters.
Frlends of Cathja Report of the Trustees for the Year Ended 31 March 2024 Review of Aetivities Friends of Cathja retains its attendee led ethic. The project offers regular participation In supported therapeutic creativity in the forni of woodwork and art. Project hours are based around a workshop, Monday to Friday 10:00- 4.00pm offering strncture and routine. Beyond that attendees determin¢ their own outcomes, based on the understanding that the individual is most empowered by being in control of their own lives. As many decisions &s possible are taken by workshop attendee& in relation to theiT work. the duration of attendance and the oteration of the whole project. Current staff include8 one of the two pernanent staff being someone who joined the project as an attendee. The project helps attend¢¢s by r¢ducing their d¢p¢nden¢y on NHS services and moving towards fvll re-intsgration in society. The project continues to pmvide vital services for residents who suffer froEn mental health issues. Friends of Cathja is supported by 3 charity shops. located in Walton, Shepperton and BedfonL Two shops hav¢ operated for over 20 years and the shop in Bedfont opened in June 2021. The shops are managed by an area manager, Rose Connolly, a previous attendee of Cathja. All shops ate supported by a volunteer base of about 40 volunteets from the local community from a wide background including neurodiverse. ON BEHALF OF THE BOARD: Thistee ¢4v Pcknbu/zo Date
Friends of Csthja Independent Examiner's Report to the Trustees I report on the accounts for th¢ ycar ended 31 March 2024 set out on pages six to fourteen. Re5pectiv¢ responsibilities of the trn5tees and examiner Th¢ trustees are Tespon5ible for the preparation of the a¢nts. Th¢ trustees consider that an audit is not r¢quir¢d for this year under Section 144(2) of tbe Charities Act 2011 (the Charities Act) and that an independent examination is needed. Having satisfied myself thatthe Charity is not subject to audit under Company Law and is eligible for independent examination, it is my responsibility to: examitie the a¢counts under Section 145 of the 20I l Act. to follow the procedures laid down in the general Diiections given by the Charity Conunission (under Scction 145(5) (b) of th¢ 201 IAct); and to state whether particular ntterS have come to my attention. Basis of the independent examiner's report My examination was carried out in accordance with the general Directions given by the Cbarlty Commission. An examination in¢ludes a review of the accovrtting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence thatwould be required in an audtL and consequently no opinion is given &$ to whetherthe accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my ¢xamination, no mattcr has come to rlly attention: Vhi¢h gives me reasonable cause to believe that in, any material respect, the requirements: (l) to prepare accounts whith accord with the accounting records, comply with the accounting requirements the methods and principles of the Statement of Recommended PJxrti¢e: Accounting and Reporting by Charities (Charities SORP FRS102} have not be¢D or (2) to which, in my opinion. attention should be drdwn in order to enable a proper understanding of the accounts to be reache¢L Jasmin Aktar Small Works Vauxhall Bridge Road Vithria London SWIV ITA Date
Friends of Cathja Statement of Financial Activiti for the Year Ended 31 March 2024 31.324 31.3.23 Unrestrithd Total Total funds runds funds Notes INCOMING RESOURCES Incoming resources from generated funds Voluntary income Activities for generating funds Incoming resources from eharitable aetivRties Provide Work Opporttmitics for people suffering with mental il]ness Total fincoming resources 235 377 235 397 377 1.899 iio,000 iio,000 90.333 110.612 110612 102.891 RESOi]RCES EXPEI4DED Cost of generating thnds FundraisAng ttading: cost of goods sold and other costs 215 215 635 ChAritabk aetivities Provide Work Opportunities for people suffering with mental illness Governance costs 89J30 905 89J30 905 82.146 820 Total resourees expended 90.450 83.601 NET KNCOMtNGI(OUTGOING) RESOIJRCES 20,162 20,162 NET MOVEIIAEIYTS IN FUNDS Total funds at l April 2023 BALANCES CARRIED FORWARD Total funds at 31 March 2024 20.162 20.162 9.028 12.511 41,701 41,701 21.539 The accompanying notes are an integrnl part of this Statement of Financial Activities. There were no recognised gains or losses other than that recorded atKive.
FrieDd$ of Cathja Balance Sheet As at 31 March 2024 31.0324 Total fulld$ 31.03.23 Total fimds Notes FIXED ASSETS Tangible assets CURRENT ASSETS Cash in hand 42.702 42.702 32,523 32.523 CREDITORS Amounts falling due within one year NET CURRENT A&SETS 41,701 TOTAL NET ASSETS 21.539 REPRESENTED BY: Unrestricted fid$ 41,701 21,539 TOTAL FUNDS 41,701 21,539 The Thistees consider that the company entitled to exemptton from the requirement to hav¢ an audit under the provisions of Section 477 of the Companies Act 2006 ('1he Acf,) and members have not required the company to obtain an audit for the year in question in accordance with section 476 of th¢ ACL The Trustses acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with re4iect to accounting records and for preparing financial statem¢nts which give a true and fair view of the state affairs of the company as at 31 March 2023 and of its profit for the year in accordance with the requirements of section 394 and 395 of the Act and which otherwise Comply with the requirements of the Companies Art 2006 relating to fanCIal statements, so far &8 applicable to the company. The ftnancial ststements have been prepared in accordance with the provisions applicable to small companies within Part 15 of the Companies Act 2006 aDd in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). The fmancial statements were approved and authorised for issu¢ by the board and were signed on tis behalf on Trustee
Friends of Cathjg The notes forni part of th¢s¢ financial stat¢m¢nts Stat¢m¢nt ofcash Flow for the Year Ended 31 M2reh 2024 31.03.24 Totsl 31.03.23 Total funds fimds NET CASH PROVll)ED BY (USED BY) OPERTING ACTIVITIES 10,178 7.493 C&8h and cash equivalents at the B¢ginning of the reporting p10d 32,523 25,030 Cash and cash equival¢ut at the End of the reporting peri(xl 42,701 32,523 Reconciliatlon of net cash flow Income/(expendlthre) to net from operatiDg activities Net income for the reportlng period (as per the statement of financial actlvfitles) 20,162 9,028 Adjustment for Decrea5e/(increase) In debtors {Decrease]/increase in creditors (9,984) (1,535) Net cash provided by operating activltles 10,178 7,493 Analysfis of and cash equlvalents Cash at b2nk and in hand 42,701 32.523 Total cash and cash equlvalents 32.523
Frfieuds of Caththa Notes to the Financlal Statements for the Year Ended 31 Marcb 2024 ACCOUNTING POLICIES 1.1 Basis of preparation of financial statements The statements have been prepat¢d in accordance with Accounting and Reportftng by Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance wtth Financial Reporting Standard applicable in the UK alld Republic Ireland (FRS 102) issued on 16 July 2014 and with the Financial Reporting Standard applicable in the UK and Republic of Ireland Rs 102) and the Companies Act 2006 and the Charities Act 2011. Th¢ clwty is the parent undertaking of a small group and &$ such is not required to prepare group accounts. The ftnancial statements therefore present inforntIon about the charity as an individual undertaking and not about its group. 1.2 Changes to aecollnting ¢stimat¢s No ¢hang¢s to accountiDg estimates have (tcurred in the reporting period. 1.3 Material prior year5 errors No llknial prior year errors bave been identified in the reporting period. 1.4 Income reeognition Iterns of income are recogniged and included in the Statement of Financial Activities (SOFA) when all the following crit¢ria ate met. the Charity bas entitlement to the funds and resources: any perfomianc¢ conditions attached to the ifrm of income has been met or fully within the control of the charity. there is sulTicient certainty that receipt of the income is c(H)sidered probable" and the amount can b¢ measured reliably There h&8 been no offsetting of assets and liabilities, or income and expenditur¢, unless required or p¢nnitted by FRS 102 SORP or FRS 102. Grants and donations are onty included in the SOFA wh¢n the general income recognition criteria are met. In the c&se of perforniance related grants, income is only recognised to the extent that the charity Iw provided the specific goods or services in accordance with the p¢rforniance related condition 1.5 Ch#ritsble expenditure and liabilities Charitsble expenditure includes all expenditure directty related to the objects of the charity. This includes support costs. which are the staffing and associated ¢osts of Supporti monitoring and evaluating the work of the charity. Where cosls cannot be directly attributed to parttcular headings they have been allocated to activities on a basis consistent with the use of resources. l.S.l Liability reeogDition Liabilities are recognised where it is more likely than not that there is a legal or Constsctive obligation committing the CRlty to pay out reSoUrS and the amount of the obligation can be measured with reasonable certainty. 1.5.2 Governance and support eosts
Friends of Cathja Support costs have been allocated between governance costs and other supporL Governance costs comprAse all costs involving pubkic accountability of the charity and its colnpliance with regulation and good pra¢tic¢. Support costs include central functions and have been allocat¢d to activty cost categories on a basis consistent with the use of resources. 1.5J Deferred income Deferred income has been included in the accounts in accordance with the period to which it r¢lates to. 1.5.4 Creditors The charity has creditors which are measured at settlement amounts less any trade discounts. 1.5.5 Provision$ for liabilities A liability is me&sured on recognition at its historical cost and then subsequently Mured at the best estimate of the amount re(pired to settle the obligation at the reporting date. 1.5.6 Basic financial instruments The chartty accounts for financial imstruments on initial rognitiOn as per pryrapb 10.7 FRS 102 SORP. subsequent measurement is per pardgraphs 11.7 to l 1.9 FRS 102 SORP. 1.6 Assets 1.6.1 Investments Fixed assets investments are stated at cost less impairnient. 1.6.2 Debtors Debtors are measured on initial recognition at settlement amounL Subsequentty, they are measured at the cash or other consideration pected to be received. 1.6.3 Cash and cash equfvalents Casll and cash equivaE¢nts aTe represented by c&sh in hand and deposits with fu1¢ial institutions repayabl¢ without penalty on notice of not tnore than 24 hour4 1.6.4 Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estInted useful life. Lighter barge Motor vehicles IOO/o On Cost 1.7 Funds Funds held by the charity are eAtheT: Unt¢strictcd general funds - these funds which can be used in accordance with the charitsble obje¢ts at the discretion of the Trustees. Restricted fimds-these aye fijnds that can be used for particutsr restricted pury)oses within the charty. Restrictions arise when spccified by the donor or when fimds are rnised for a particular Testrtcted PU0$¢S. 2. ACTIVITIES FOR GENERATING FUNDS 31J.24 31.3.23 Sale of Goods 377 1.899
Frfiends of Cathja Notes to the Financial Statements- continued for the Year Ended 31 Mareh 2023 3. INcOmc RESOURCES FROM CHARITABLE ACTIVITIES Gravts Provide Work Opportunities for people suffering with mental illness. 31.3.24 31.323 105.OiNJ Grallts receiveLt included in the above, are as follows: London Borough of Hounslow 8,333 Connect Foundation Transport For London Thriving Con)munities Hounslow 90,OIMI 5,000 Is.000 79,858 10,000 98.191 i 10.000 4. CHARITABLE ACTIVITIES COSTS Direct costs Totsls Provide Work Opportunities for people suffering with mental illness. 89 89 GOVERNANCE COSTS 31.3.24 31.3.23 Independent cxamination lother 820 6. TRUSTEES, REMUNERATION AND BENEFs Th¢re were no trnstees, exp¢DS¢S or remunerntion or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023 7. STAFF COSTS 31.324 31.3.23 Wages and social security 41240 41,240 48,557
Friends of Cathja Notes to the Financial Statements - eolltinued for the Year Ended 31 Marcb 2024 8. TANGIBLE FIXED ASSETS Lighter Barge Motor vehlcles Totab COST At l April 2023 Additions 8000 543 13J43 At 31 March 2024 13 DEPRECIATION At l April 2023 Charge fot the year At 31 March 2024 8000 4J43 13J43 13 NET BOOK VALUE At 31 March 2024 At 31 March 2023 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Taxation and $o¢ial security Accruals. Grants Paid in Advance 134 850 10. SUPPORT COSTS 31.3.24 31.3.23 Staff Costs Governance Costs 2.100 905 2,065 820 579 Oth¢r Costs ooi
Friends of Cathja Notes to the Financial Statements - continued for the Year Ended 31 Mareh 2024 11. MOVEMENTS IN FUNDS Net mov¢ment in funds At 1.423 At 31J.24 Unrestrieted funds General funds 21,539 12,511 TOTAL FUNDS 20,162 Net movement in funds. included in the above are as follows: Incoming resources Outgoing resources Movement in funds Unrestricted fund$ General funds TOTAL FUNDS 110,612 110,612 90,450 20.162
Friends of Cathja Detsiled ststement of Finaneial Statements for the Year Ended 31 March 2024 INCOMING RESOURCES 31.3.24 31.3.23 Voluntary income Donations Activitles for generatlDg funds Sale of goods Incoming resourees from ¢haritable actfvities Grants Totsl Incolllg resourees 235 397 377 1.899 90,333 92.629 110,612 RESOURCES EXPElED Fundraising trading: Cost of goods sold and other costs 2,526 336 Charitable activities Wages and social security Telephone oirice. postage, and stationery Sessional worker Barge running CostsVents Shop expenses Van expens¢s 41240 1.008 4,042 27,633 6,822 2.243 3,886 48,557 1.285 2,117 22,286 4,409 2.243 1,368 Professional ftes Independent examiners fees 825 225 800 200 Totsl resourees expeDded 90,450 83,601 Net movement in funds 20,162