rfands of Cathja therapy through creatiVIty Report of the Trustees and Unaudited Finaneial Statements For The Year Ended 31 Mareb 2025 ror Fri¢Dds of Cathja REGISTERED CHARITY NUMBER: 1084699
Frf¢nds of Cathja Contents of the Finalleial Statements for the Year Ended 31 March 2025 Page Report of the Trustees 3to4 Independent Examinefs 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 Cathja Report of the Trustees for the Year Ended 31 March 2025 The trustees present their report with the financial statements of the ¢IrIty for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended knctice (SORP) 'AccountiDg and Reporting by Charities, issued in March 2005. REFERENCE AND ADMINISTRATIVE DETAILS R¢gister¢d Charity number 1084699 Prlncipal address Rear of 20 Church Street Isleworth Middlesex TW7 6BG Trnstees Dr A Bowden (till Jan 2025) Mr.D Mo19 Mr.M.Grossfeld Ms.S.CoopeT STRUCTURE, COVERNANCE AND MANAGEMENT Governing document Th¢ charity is controlled by its governing do¢un)enL a deed of ttust. and constitutes an unincory)orated charity. Reseryes policy and Risk management The trnstees have a duty to identify and review the risks to which the chartty is exposed and to ensure appropriate controls are in place to provide reasonable assurdnce against fraud and er. The trustees have given consideration to the risks by the charity and the niain risk has been identified as the short- tern] nature of the various charitable grdnts which are received and which are vitsl for the financial viability of the charity. tn view of this the trustees are aiming to build up the free reserves to a level which would at least Provid¢ some s¢curity to cover period when there is a shortfall in the receipt of charitable grants, OKJECTIVES AND ACTIVITIES Objects The objects of the Charity are to benefit the publi¢ by providing reli¢f and rehabilitation for persons resident in th¢ United Kingdom suffering or recovcring from any forn] of mental ilIness by provtsion of opportunities for such persons to engage in tberapeutic activities. The Charity is also empowered to disseminate infomiation by any means on any related matters.
Friends of Cathja Report of the Trustees for the Year Ended 31 Nl&rch 2025 Revieii. of ALtiTr'ities Fricnd% of Cathj<l ret<iill4 its aitcndce ILd ethic. Thc pmject i)tT¢r.% reTrular P¢lrtlCTP(ttion iii supportLd therapLutic ci'catiK'ity thc tomi of -oOd'0rk and art. Project hours arc baNLd ai'ound d ii'oi-k"shop. Monday lo Friday l O..00- 4.OQpm offcring structure and routin¢. B¢yond that attendccs detcnninc thcir outcomes. ba.sed on the understa#ding that the indii-idual is mo.%t ernpo-ered by being in control of their 0.n lives. As many decisions ab POS.siblL are Eakcn by 'Ork"Shop attendce5. in rclation tu ihcir ii'ork, Ihc duration of attendane¢ and thc opcration of the u'hole project. Current staff includes one of the two pennalleiit staff being somconc w.'ho joined thL prvjLYt as an attcndLC. The project Iiclp4 attcndee% b}, reducing Ihcir depcndLllCy l)n NHS Nervices aiid Inoi'inby I0.ardS full rc-liilcgralion 8()ciety.- Tlic project iontiiiue.% to proldL iiital %LrviLQ% for rcsideiirs Th-ho %utler from niental hcal(li is.%ues. Fricnds of Catkja is supported by I charity shops. located in Mfalton, Sheppertoii and Bcdfont. T-0 shops have operated for over 20 years and the shop in Bedfont opeiied in Jui)e 2021. The shops are IaTraged bj an area InanagFer. Coiinoll).. a preiOuS altendec of fathja_ All shop% arc supportcd by a volunreer basc of about 40 volunteers froni the loca5 Ll)niniynity troin o i¥'ide background includiiigT ncurodiier5e. ON BEHALF OF THE BOARD: TIu5tcc Daic PagL 4 01. 15
FrAends of Cathja Independent Exgmlner's Report to the Trustees I report on th¢ accounts for the year ended 31 March 2025 set out on pages six to foiirteen. Respective responsibilitRes of the trnstees and examiner The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not r¢quired for this year under Section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. Having satisfied myself that the Charity is not subject to audit under Company Law and is eligible for independent examination, it is my responsil)ility to: examine the accounts under Section 145 of the 2011 Act. to follow the procedures laid down in the genera] Directions given by th¢ Charity Commission (under Section 145(5) (b) of the 201 IAct); and to state whether particular matters have come to my attention. Basis of the independcllt ¢xamfiner's report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination in¢lud¢s a rcview of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideiOn of any unusual items or disclosur¢s in the accounts, and seeking explanations from you as trustees concerning such matters. The procedur¢s undertaken do not provÈde all the evidence that would be required in an audÈL and consequently no opinion is given as to whetherthe acrounts present a 'true aud fair vi¢w' and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has com¢ to my attention: Which gives me reasonable cause to believe that iffj any material resp¢cL the requir¢ments". (l) to prepare accounts which accord with the accounting records, comply with the aecounting requirements the methods and principles of the Statement of Recommended Pra¢ti¢e: Accounting and Reporting by Charities (Charities SORP FRS102) hav¢ not been met" or (2) to which, in my opinion. attention should be drawn in order to enable a proper tmderstsnding of the accounts to be reached. Small Works Vauxhall Bridge Road Victoria London SWIV ITA Date
Friends ofcathja Statement of Financial Activities for the Year Ended 31 Mgrch 2025 31J25 Totsl funds 31.3.24 iJDrestrReted funds Notes INCOMING RESOURCES In¢oming resources from generated funds Voluntary incom¢ Activities for generating ndS neoming resourc¢s from Charitable activities Provide Work Opportunities for people suffering 85 2,166 235 377 2.166 With mental illness Total ineomkng resourees 61,115 61,115 i 10.000 63J66 110,612 RESOURCES EXPEM)ED Cost of g¢oeratlng funds Fundraising trading.. cost of goods sold and otheT costs Charitabl¢ activlties 215 Provide WO Opportlmities for people suffering with mental illness Governance cogts Totsl resources expended 95,844 905 95.844 905 96.749 89J30 905 90,450 NET INCOMINGI(OUTGOING) RESOURCES 33J83 33J83 ET MOVEMENTS IN FUNDS Total funds at l April 2024 BALANCES CARRIED FORWARD Total funds at 31 March 2025 33J83 3,383 41.701 8Jl8 8,318 41,701 The accompanying notes are an integral part of this Statement of Financial Activities. There were no recognised gains or losses other than those recorded above.
Friends of Catbja Balanee Sheet As at 31 March 2025 31.03.25 Total funds 31.0324 Total funds Notes FIXED ASSETS Tangible assets CURRENT ASSETS Cash in hand 42,702 42.702 CREDTTORS Amounts falling due within one year 9,167 850 NET CURRENT ASSETS 8J17 TOTAL NET ASSETS REPRESENTED BY: Unrestricted fimds 8017 41,701 TOTAL FUNDS 8J17 41,701 The Trustees consider that the company entitl¢d to exemption from the requirement to hav¢ an audit under th¢ provisions of S¢¢tion 477 of the Companies Act 2006 ('%he Act") and m¢mb¢rs have not tequired the company to obtain an audit for the year in question in accordance with section 476 of the Act. The Trustees acknowledge their responsibilities for complying with th¢ requirements of the Companies Act 2006 with respect to accounting records and for preparTng financial statements which give a trne and fair view of the state affairs of the company as at 31 March 2025 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 requir¢m¢nts of the Companies Act 2006 relating to financial ststsments, so far as applicable to the company. The financial statements have be¢n prepared in accordance with the provisions applicable to small companies within Part 15 of the Companies Act 2006 and in a¢cordan¢e with the Financial Reporting Standard for Smaller EntÈties (effective April 2008). The financial statements were approved and authoriscd for issue by the board and were signed on its behalf on Trustee
Friends of Cathja Trnstee ThE nots forn] part of these financial statefftents Statem¢nt of Cash Flow for the Year Ended 31 Mareh 2025 31.03.25 Total funds 31.03.24 Total funds NET CASH PROVIDED BY (USED BY) OPERA TING AcTITIEs (33,$07) 10.178 Cash and cash equival¢nts at th¢ Begi1]llg of thc reporting period Cash and cash equivalents at the End of the reporting period 9,167 42,701 Reconcillation of Det cash flowlncome/(expendtture) to llet from operdth]g activlties Net income for the reporttng period (as per the statenjent of financlal activities) 20.162 Adjusttnent for Decrease/(increase) in debtors (DecreaseJ/in¢rease in creditors 27 (151) (9,984) Net cash provided by operating activities Analysis of cash and cash equivalents Cash at bank and in hand 9,167 42,701 Total cash and cash equivalents 9,167 Page 8 of15
Friends of Cathja The notss forni part of these financial statements Statement of Cash Flow for the Year Ended 31 Mareh 2025 31.03.25 Total fund$ 31.03.24 Total funds NET CASH PROVIDED BY (USED BY) OPERATING ACTIVITIES (33.507) 10,178 Cash and cash equivalents at th¢ Beginning of the reportmg period Cash and cash equivalents At the End of the reporting period 9,167 42,701 Recondliatlon of net cash flow income/(expenditure} to net from operating actlvitles Net Income for the reportlng perlod (as per the statement of financlal actiVAties) 83 20,162 Adjustment for Decrease/(increase) in debtors {DecreaseJ/increase in creditors 27 (151) (9,984) Net cash provlded by operatlng artivitles 10,178 Analysis of cash and cash equivalents Cash at bank and in hand 9,167 42,701 Totsl cash and rash equlvalents 9,167 42,701
Frfiends of Cathja Notes to the Financial Statements for the Year Ended 31 March 2025 I. ACCOUNTING POLICIES 1.1 Basis of preparatlon of financial statements The statements have been prepared in accordance with Accounting and Reporting by Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicabl¢ in the UK and Republic Ireland (FRS 102) issued on 16 July 2014 and with the Financial Reporting Startdard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2000 and the Chariti¢s Act 2011. The charity is th¢ parent undertaking of a small group and as such is not required to prepare group accounts. The fmancial statsrn¢nts th¢refor¢ present infom]ation about the charity as an individual undertaking and not about its group. 1.2 Changes to accouoting estimates No changes to accounting estimates have occurred in the worting period. 1.3 Material prior years errors No material prior year errors have been identified in the reporting period. 1.4 Income reeognition Items of income are re¢ognised and included in the Statement of Financial Activities (SOFA) when all the following criteria are meL' the Charity has entitlement to the fimds and resources. any perfornian¢e conditions attached to the item of income has been met or fvlty within the control of the charity. there is sufficient certainty that receipt of the income is considered probabl¢. and the atnount can be measured reliably There has been no offs¢tting of assets and liabilities. or income and expenditure, unless requFred or perniitted by FRS 102 SORP or FRS 102. Grants and donations are only included in the SOFA when the general income reGognition criteria are met. In the case of perfonnance related grants, income is only recognised to the extent that the charity has provided th¢ specific goods or services in accordance with the perforniance related conditions. 1.5 Charitable expenditure and li&bilfiti¢s Charitable expenditure includes all expenditure directly related to the objects of the ch8Tity. This includes support Costs, which are th¢ staffing and associated costs of supporting, monitoring and evaluating the Work of the charity. Where costs cannot be directly attributed to particular h¢adings they bave been allocated to activities on a basis consistent with the us¢ of resources. 1.5.1 Llability recognitio Liabilities are recognised where it is more likety than not that ther¢ is a legal or constrnctive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. 1.5.2 Governanee and support costs Support costs have been allocated between governance costs aDd other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with gUlatiOn and good practice.
Friends of Cathja Support costs include centrdl fimctions and have been allocated to a¢tivity cost catsgories on a basis consistent with the use of resourc¢s. 1.5.3 Deferred income Def¢rttd income has been included in the accounts in accordance with the period to whi¢h Ét relates to. 1.5.4 Creditors The charity has creditors which are measured at settlement amounts less any trade discounts. 1.5.5 Provisions for liabilities A liability is measured on recognition at its historical rost and then subsequently measured at the best estin]at¢ of the amount required to settle the obligation at the reporting date. 1.5.6 Basic financlal AnstrnmeDts The ¢haTity accounts for financial instruments on initial recognition as per paragraph 10.7 FRS 102 SORP, subsequent measurement is per parngraphs 11.7 to l 1.9 FRS 102 SORP. 1.6 Assets 1.6.1 Investments Fixed assets investments are stated at cost less impairment. 1.6.2 Debtors Debtors are measured on initia] recognition at settlement amount. Subsequently. they aT¢ measured at the cash or other ¢onsiderdtion expected to be received. 1.6.3 Cash and cash equivalents Cash and cash equivalents are represented by c&sh in hand and d¢posits with financial instithtions repayable without penalty on notice of not more than 24 hours, 1.6.4 Tangible fixed a$$ets Depreciation is provided at the following annual rntes in order to write off each asset over its estimated useful life. Lighter barge Motor vehicles IOO/o on Cost 5% oncost 1.7 Funds Funds held by the charity are either: Unrestrict¢d g¢n¢ral fund5 - these fimds which can be used in accordance with the clwitable objects at the discretion of the Trustses. Restricted funds- these are fillids that be used for particular restricted purposes within the charity. R¢strictions arise when spe¢ifi¢d by the donor or when funds are raised for a particular restricted Purposes. 2. AcfIviTIES FOR GENERATING FUNDS 31J.25 31.324 Sale of Goods 85 377 io
Friends of Cathja Notes to the Finaueial StstemeDts - continued for the Year Ended 31 Mareh 2024 3. comING RESOURCES FROM CHARITABLE ACTIVITIES Grgnts Provide Work Opporthnities for people suffering from mental illness. 31.3.25 31.3.24 105 000 Grants received, included in the above, are &8 follows." London Borough of Hounslow 1,115 Connert Foundation Transport For London Thriving Communities Hounslow 60.0( 90,1100 5.000 15.000 61,115 4. CIIARITABLE ACTIVIThES COSTS Direct costs Totsls Provide Wotk Opportunities for people suffering from mental illness. 95,844 89J30 5. GOVERNANCE COSTS 31.3.25 31.3.24 Independent examination & oth¢r cost 905 905 6. TRUSTEES. REMUNERATION AND BENEFITS There weTe no trustees, expenses or mUneration, or other benefits for the year ended 31 MaTch 2025, nor for the year ended 31 Match 2024 7. STAFF COSTS 31.3.25 31J24 Wages and social securlty 41 40 li 41
Friends of Cathja Notes to the Finane(al Statements - eontinued for the Year Ended 31 March 2025 8. TANCIBLE FIXED ASSETS Lighter Barge Motor vehicles Totals COST At l April 2024 Additions At 31 March 2025 8,800 4J43 13J43 8.800 13J43 DEPRECIATION At l April 2024 Charge for the year At 31 March 2025 8000 4,543 13a43 NET BOOK VALUE At 31 March 2025 At 31 March 2024 9. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Taxation and social security Accruals. Grdnts Paid in Advance 151 850 850 850 10. SiJPPORT COSTS 31.3.25 31J.24 Staff Costs Gov¢rnance Costs Other Costs 181)0 905 400 2,1(N) 905 601 3,105 3,606 12
Friends of Cathja Iyotes to the Finaneial Statements - eontAnued ror the Year Ended 31 March 2025 11. MOVEMENTS IN FUNDS Net movement in funds At 1.424 At 31J.25 Unrestricted funds General fi]nds TOTAL FUNDS 33 8J18 8J18 41,701 33J83 Net movement in fimds, tncluded in the above, is as follows.. lucoming resourees Outgoing resour¢es Movement in funds Unrestricted funds Genernl funds TOTAL FUNDS 63J66 83 33 83 13
Friends of Cathja Detailed Statement of Financial Statements for the Year Ended 31 March 2025 INCOMING RESOURCES 31.3.25 31J.24 Voluntary ineom¢ Donations A¢tRvities for generating funds Sale of goods IncomEng resovrees from charitsble activities Grants Total ineoming resources 2.166 235 85 377 63J66 110.612 RESOURCES EXPENDED Fundraising trading: Cost of goods sold and other costs 2J26 Charitable aetivities Wages and social security Telephone Office> Postage. and stationery Sessional worker Barge rnnning cost&lEvents Shop expenses Van expenses 44,958 811 3.651 35.591 6,908 41,240 1,008 4,042 27,633 6,822 2,243 3886 3,784 Professtonal fees tndependent examiners fees 820 225 825 225 Totsl resources expended 96,749 90,450 Net movement in funds 33J83 20,162 14