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
Re￿Stered 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 n￿tterS 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 fi￿d$
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 f￿anCIal 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 p￿10d
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 inforn￿tIon 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 Consts￿ctive obligation committing
the CR￿lty to pay out reSoUr￿S 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 M￿ured 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 r￿ognitiOn 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 fu￿1¢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 estIn￿ted
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 PU￿0$¢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. INcOm￿c 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 BENEF￿s
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 Inco￿lllg resourees
235
397
377
1.899
90,333
92.629
110,612
RESOURCES EXPEl￿ED
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 Costs￿Vents
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