REGISTERED COMPANY NUMBER: 04327851 {England 4nd Wales) RF.C-ISTERF.D CHARITY NUMBER.. 1089877 Report of the Trusiees •Dd Finaoci81 Si#ternents for ihe Ye•r Ended 311 November 2(123 for F•rnllies For Indii idu*l Nttds And DiKnii) Rusling & Co. Siaiulor). Audiior F6 1'h¢ Bloc Anl?bi' East Yorkshire IIU106RJ Families For Individual Needs And Dignit). Contents ofihe Financial Statements for the year ended 30 November 2023 Report of th¢ Trys¢¢eJ I to 5 Report of the Indep¢DdeDt Auditor5 Si4¢¢ment of Financill Activities B#l#n¢¢ Shttl 10 C*sh Flow Stattmeni Notes to the C*%h Flow St•¢tm¢nl 12 Notes to the Fin*nel*l St*ternents 13 10 19 Deliiled Sia(tment of Finineial Aetitrilles 20 10 21 Famili¢5 For Individual Ne¢ds And Dignit) Report of tht Trustees lor the )'ear end¢d 30 November 21123 The tTUStees who are also directors of th¢ charity for the putposes of Ihe Companies Act 2006, present their report with the financial siaiement5 olihe charil>' for the year ended 30 Nowemb¢r 2023. The trusiees have adopied the provisions of Accouniing and Reporting by ChaTIt1¢5.' Siaiem¢nt of Recommended Practice applicable 10 charities preparinu their accounts in accofdance wilh the Financial R¢porting Siandard applicable in ihe UK and Republic of Ireland IFRS 102} lelleciive l January 20191. 0￿F.CTIVEs AND ACTIVITIES Objtctil'es and aim$ The aims ol'ihe charity are 10 provide service5 which enable people with severe learning disabiliiie5 and autism lo.. Improve the qualiiy of life Achieve a gT¢aier level of independenc¢ Maximise their personal. social and communication skills F.ngage in lif¢long learning¥ through indi% idual pro¥rdmm¢s io meet their needs F.ngag¢ in siimulating aLiiviiies lo improve iheir skills l.eam 10 manage and improve ih¢ir emoiional healih and well-being En¥a¥e in their communitv and access communiiy resources The Trusiees regularly review the charity s Ktiviii¢s io ensure ihese objeciiv¢s are being mel Istt achi¢YemeniS and perforniance bclowl. SiKnlfieant activliles I'he objectives of Ihe charity are mei by otTering day service$ and activilies io the s￿denIS Ihroughoui the year. FIND Coltingham This service which commenced in Ma) 201 O provides daj. opponunitie5 for disabled adulis with profound and muliiple leoTnillg disabilities. severe learning disabilities. complex needs and healih need5. The adulis who use ihc 5¢rvice are supported io take part in Meanin￿ruI aciiviiie5 of their choice, l¢arn life and independence skills and build strong bonds and relalionships. The 5ervi¢e is located at 8 Ne¥% Village Road. Collin¥ham where services user5 ¢njoy fully cquipped faciliiies as well a5 being 5UPPOrted to lake part in a Mid¢ ran¥¢ of aciivitics such as swimmin& horse riding, cooking. shoppin￿. group activities and 5en50ry aciiviiies FIND Hessle 'rhi5 5¢rvice provides da> opportuniiies for autisiic adults. adults with learning disabilities and mental health concems nd ddulis who may display behaviour ihal rhallenges. This is a spechalisi service providing an au(i5m friendly environment with lols of space and st￿￿1U1c for ih05¢ Hho need il. S¢rvice user5 3r¢ 5upponed bj high siaffing levels and individualised care and support plans. Service users are 5UPPQrted io lake part in a wide range of aciivilie5 such as swimming. walks. shopping. lile skills. independence and building trthds and relalionships. This 5¢fviLe opened its dooTS in Sepiember 2011 and 15 bas¢d at Miriam IIou5e in Ilessle Hidd¢n Talenls Following a joint pilot project wilh Sunflower music. delivering monthly music workshops for disabl¢d adults. FIND secur¢d funding to run these 5ession5 on a regular basis. A granl was secured from Ilumber 'l-ransfoTminL Care Partnership to cover the costs of njnning a rnonihl J. music group (Hidden Talcntsl for disablcd adu115 at our Coiiingham site. The fundin8 covered the running costs for the group for one N'ear. commencing in March 2023. "1"h¢ group has bc¢n well attended and enjoyed by disabled adult5 and iheir carers. In addili(Mi the group have perfOrni￿ ai several pre5ti8itsus events and Venues in the region io a livc audience. Families For Individual Needs And Di%nit)' Report of the Trustees for the year eNdtd 30 Novemb¢r 2023 C)WECTIVES AND ACTIVITIES Public benefit With regard lo the charitys aaivilies and achievements during the year. the direcl0r￿rU$lees are of ihe opinion that it has fulfilled ils charitable purposes of the provision ol day'respite care. education and training of N'oung people wilh severe and profound disabilities. Due io ihe local nature of the charii). lh¢ beneficiarie5 are from the local area. alihough no ￿e0￿raphical restriction LS Lmposed on beneficiarie5. FiND is meetirhg a very impottsnt local need for day support and has been particularly importani for those individuals and faTnilies which have smiggled 10 access other services due io their level of disability- FIND operale5 two day services in Collingham and Hes51e. Any surplus made from the operation of ihes¢ services is reinyest¢d io improve services. improve premis¢s and accomm(Mlaiing future demand whilst mainiaining our reserves policy. The Setting up of the FIND services has greaily increased th¢ choice of activiiies available in the cownmunity for people with severe learning disabililie5 and auiism. The Trusiees are therefore of the opinion thai thei. hav¢ complied M'ith the dutv in Section 1715) of the Charities ACL 201 I with regard to public benefii guidance publish¢d b) the Charit) Commission. STRATEC.IC REPORT Achiel'erneni and performance C.haritablt actii'ities The ¢harity's incom¢ frorn students h&$ growm this )ear due io a stvddi increase in demand for places_ FIND believes that its core stren￿h lies in rhe provision of per50nalised day. aciiviiies for people with severe learning di5abili(ies and aulism. li remain5 committed to orowing capxil). so thai it can offer its 5¢rvices io ihc next generation of poieniial s¢rvice users. In addition ihf charit) recogni5¢S the need for a flexible approach io delivery of setwi¢e5 and so is looking ai all options in order lo meet the changing needs of our students and their families. Our staff are ai the core of our service delivery and Trumees are enorniowly proud of the dedicaiion. hard work and professionalism of our stsff team. The charity encourages and supports the ongoing personal developmeni of ils stafr. Financi81 review Financial perforThanee InLome in th¢ )ear was £1.144,089 compaTed 10 £758.i80 in 2022. The Staiement of Financial Activiti¢s shows net exp¢ndiiure for the lear of £2.06912022'. net expenditure £79,308). The trustees recogni5¢ thai this was an inevitsble post pandemic rcbuildin phase. K"hich was funded from T¢s¢rves. Therc is significant wage inflarion in these resulis as the ¢hariTh 5¢eks io recruil and rdain excelleni sthff in the face of th¢ rising living wage and general inflaiion in the econorny. Overall donaiions and legacies increased 10 £54.08912022= £3.339). ReseThes policy The polic J on unrestricied reseNes is to maintain those reserves above £IOO.000. Unrestricted cash reserves at th¢ end of the financial year siood ai £704.689 which ih¢ TnLsiees feli w.ere saiisfaciory. Families For Individual Needs And Dignity Report of the Trustee5 for the year ended 30 Yovembty 21123 STRATEGIC RF.PORT Finsncial revi¢ Fund r*i5in% In order io ¢ontinue its s¢rvice5 or to develop new service& the charity needs io continually raise funds. The Tn￿le¢S of FIND are very grateful for all don￿lOn$. latge and small. received during ihe year. This generosity makes a huge difference io th¢ people who use our services. Financially th¢ ehariiy has benefitted boih from ongoing paJThenis frorn many families using iheir personal budgeis, and grants for which the Trusi¢e5 are very grateful. During the period io da￿ the chariiy ha5 b¢¢n able io tnaintain reserves as a resuli of the financial perfornance ihis }ear. STRIICTURF.. C,nVF.RNANCE AND MANAGEMF.NT (JO%'f rninR do¢umcnl Families lor Individual Needs and Di¥nily IFINDI is a rompavj. limiied by guarantee which 15 gov¢rned by 11$ M¢morandum and Artic1¢5 of Ass￿la110n daied tr?ird November 2001. 11 is a charii). regisiered wilh ihe Chariiies Commission. Recruitment And appJlnlmeTrt of nev4 Irusttts A% pcr Ihe Article% ()r As%ociaii()D, one ¢hiTd of Trusitts will auiomaticall J. retire at ihe annual greneral meeting and can be rcappoinied. As required new Trusiees can b¢ inviied to join ihe board during the course of the year. I'his may be lo add skills to the 'frnsie¢ board or io fill vacancies du¢ io resignation or reiir¢meni. The charil!, sttks parenis of )'oung p¢uple wilh disabilities io become T￿51¢¢5. however if a particular skill Sei is required then th¢%¢ may be soughi from people who are noi paren¢s of disabled young pwl¢. New "I"rus1¢¢5 will ￿ fomially eleited ai Ihc annual ¥encral me¢¢irt&. nrgaNl%4tlon*l 5truetur¢ I he I'rusiee b()ard In¢e(% ai least four times per year io review the on-going perfo￿anCe of the charity. its financial Position. ond how il is meeiing 115 objeciives. Straieg>' and fuiur¢ (kvelopment$ are regularly discussed. The day-to-day running of the charity. and ihe impl¢m¢nthiion of th¢ Tn￿1￿5, policies and obj¢ciive5, is delegated to the Director of Services and ihc rnanagemeni team. The key role of ihis team is the effectiv¢ running of seThice5 and li operat¢5 undef guidclines Set out b>. the Truslccs. Induttion and ir*inbnR of n¢x tru5t¢ts l)oienlial n¢w Trusiees M'ill be inviied io a Trusltts meeiing. and fo visii ihe charity$ services in order to und¢rsiand how the charity operates. If the), Ihen wish io join ihey will be given an induclion pack which includes all receni Trusi¢e Meetin￿ minule5 and other appropriate liierdture. thhich includes a resum¢ of ihe role responsibilities of Trustees. Further training is encourdgcd for all Tru5tee5 on an on-8oin¥ basis. Wider network 'I'he chaTil% alwavs welcome$ close link5 wilh other organisaiions working in ihe same field. and has WOTked ¢losely with a range of providers in r￿ent years. RF.FERENCE AND ADMINISTRATIVF. DETAILS Registered Comp*n) Dumber 04327851 (England dnd Il'al¢sl Registered Chxrity number 1089877 F4milits For lThdividllal Need5 And Digntt) R¢port ofthe Trustees for the year ended 30 Nov¢mb¢r 2023 Registered office 8 Ne￿ Villa¥e Road Cottingham Easi Yorkshire HU164LT Tru5tee5 Ms L M Anstess MrsSPHan C P Hodgson - Chair Ms L Nicholson Mr M Shand Mr D Siokes (appointed Oi.02_2il {appoinied 21.08.2i) CompaD)' Secretary C P Hodgson Auditors Ru51ing & Co, Statuiory Auditor 6 The Bloc Anlaby East Yorkshir¢ HU106RJ STATEMENT OF TRUSTEES, RESPONSIBILITIES The trnsiees (who are also ihe directors of Families F"or Individual Needs And Dignity. for ihe purposes of company lawl arc responsible for preparing the Report of the T￿￿tte5 and ihe financial stsiements in accordance wilh applicable law and United Kingdom Accouniing Standards Iuniied Kingdom Generall) Accepied Accounting Practice). Componv law requires the misiett to prepare financial sthtements for each financial l'ear M"hich give a irue and fair view of the slate of affairs of the ehariiable compan). and of the incoming resources and application of resources. including Ihe income and expenditure. of the charitable company for that p¢riod. In prepartng those financial slatements. the tru5t¢¢s are required to select 5Ultable accounting policies and then appl% them con5iStently- observe ihe method5 and principles in ihe Charih. SORP: make judgements and esiimaies that are reasonable and ptudent.. pr¢pare rhe financial 5talernenis on the going concern basis unless it is inappropriate io presume that the chartlable companv will continue in business. The trustees are responsible for keeping proper accounting records ￿"hICh disclose M'ith reasonable accuTac) at any time Ihe financial posltion of the charitable cornpanv and io enable them lo ensure ihai ihe financial statements ¢ompl)' with the Companies Aci 2006. They are also re$￿InsIble for safeguarding the assets of th¢ Charitable company and henc¢ for taking reasonable sieps for the prevention and de*eiion of fraud aThl other irregulariti￿. In so far as the trustees are aware.. there is no relevant audit infom)ation of which ihe chariiable company's audiiors are unaware: and the irusiees have tak¢n all steps thai ihe). ouuht io have iaken 10 make thems¢lve5 aware of any relevant audit infortnation aThd io esiablish that the audiiors are aw.are of that infomuiion. AUDITORS The auditors. Rusling & Co. S￿ul0￿ Auditor. will be proposed for re-aptM)intrneni ai the forthcoming Annual General Meeting. F*N]ilie% For Individual Needs And Dignit). Report of the Trustee5 ror the vear ended JO November 202J Report of the trustees. incorpordting a strai¢gic report, approved by ord¢r of the board of trusttt5, as th¢ company directOTS. on . and signed on ihe board's behalf by.. C P Hodgson- Trustee Report of the Independent Auditors to the Members of Families For Indiiidual Need5 And DRgnil)' Opinion We have audited the financial 5tat¢rnents of Families For Individual Needs And Dignity {th¢ 'chariTable company'l for che year ended 30 November 2023 which comprise th¢ Stat¥m¢ni of Financial Aciiwiiies. Ihe Balance Sheet. Ihe Cash Flow Statement and note5 to the financial Sialemen￿ including a summary of Significant accounting policies. The rinancial reporting framework ihai has been applied in ih¢ir prepardiion is applicable law and United Kingdom Accounting Standards (United Kingdom Generall) Accepied Accounting Practice). In OUT opinion the financial sthiements.. give a truc and fair view of ihe siaie of the chariiable compan) s atTairs as ai 30 November 2023 and of lis incoming rcsources and applicaiion of resources. including iis incomc and e.xpendiiure. for the year ihen end¢d., have been properly pr¢par¢d in accordance with Uniied Kin¥dom Generdlly Accepied Accouniin# Praciice: and have been prepared in accordance with the requirernents of ihe Companies Aci 2(Ml6. Basi5 for opinion We cunducled our audit in accordance Miih Iniernaiional Standards on Auditing IUKI IISAS {IIKII and applicable law. Our responsibiliiies under ihose slandards are funher described in ihe Auditors, responsibiliiies for th¢ audil of the financial siai¢meni$ 5¢clion of our report. W¢ ar¢ independcni of Ihe chariiable company in accordance wilh the eihical requiremenis thai ar¢ relevant to our audii ol th¢ financial %tglemenis in Ihe UK. includtng th¢ l.'RC's l-'thical Standard. and we have fulfilled our oiher ethical reS￿n$•bilitieS in accordanc¢ with ihese requirements. We ￿]I¢v¢ ihat the audit evidence we have obtained is sufficient and appropriale io provide a basis for our opinion. Con¢lusion5 relatinR lo %oini eothc¢rn In audiiin¥ ihe linancial 51al¢menls, we have concluded ihat ibe ¢Tuslee5' use ofihe going concern basis of accounting in lh¢ pr¢paraiion of ihe financial 5tai¢ments is appropriate. Based on the work we have perfomi¢d. we have not identified any maierial uncertainties relaiing 10 evenis or ¢ondi¢ions thai, individuall J. or collectively. ma). Casl 5ignificani doubi on the charitable ¢ompanls abilit). io coniinue as a bjuillg oncern for a periTrJ of ai least ￿¢1¥¢ months from wh¢n Ihe financial siatemenis are auihori5¢d for issue. Our re5ponsibiliiies and ihe re5POll5ibiliiies of the irustees with respect io going concern are described in the relevani sections of thi5 ￿pOrt. O¢her information 'I'he Irusiee5 are responsible for the other infornjalion. The oiher inlorniaiion Comprises Ihe inforniaiion in¢lud¢d in ihe Annual Report. other ihan the financial sts*menLS and our Report of ihe Independent Auditors ihereon. Our opinion on the financial siaiements does nol cover ihe oiher infomhatiov and, except io ihe exieni otherwise explicitl) stated in our report, w¢ do not express any lorni of assurdnce conclusion ihereon. In connection with our audit of the financial 51aiements. our responsibiliij is io read (he oiher inforniation and, in doing so. consider wh¢ih¢r the other inforniaiion 15 mal¢rially incon5isieni ￿lIh ih¢ financial 5talemenis or our knowledge obtained in ihe audit or oiheTwise appears io be materiall J. missiaied. If we ideniiffv such material inconsistencies or apparent material misstaiemenis. we are required lo deierniine wheiher this giv¢s rise to a material mi551atement in th¢ financial siaiemenis Ihemselve5. If. based on Ihe work we have perfom)ed. ￿e conclude that th¢r¢ is a maierial misstatement of thi5 other infom)aiion, we are required io report thai fact. We have nothing lo repon in ihis re8ard. Opinlons on other m8lt¢rs prttcribed b). the CompAnies Aet 2006 In our opinion, based on ihe work undertaken in the course ofihe audil." the infoTmation given in th¢ Report of ihe Trustee5 for th¢ financial year for which ihe financial ststements are prepared 15 con51Stent wilh ihe financial slatemenls: and the Report of the TruMee5 has been prepared in accordance with applicable legal requirements. Report of the Independent Auditors to the Member5 or Familie5 For Indii idual Needs And Dignity Matters on which we are required to repor¢ bi exr¢p¢io In the ligFhi of Ihe knowledge and undersiandingj of ihe chari¢able company and its environmeni obtained in the course of the audil. we have noi identified material misststements in the R¢port of the Trust¢e5. We have nothing io repon in respeci of ihe following matters where the Companie5 A¢1 2006 requires u5 to report to you if. in our opinion.. adequate accouniing rttords have noi ￿¢￿ k¢pt or return$ adequaie for our audii have noi been received from bTan¢h¢s not visited by us: or the financial siaiemenis are noi in agreement wilh lh¢ Kcounling ￿COrdS and reiurns- or ¢¢rtJin di%105ur¢5 of tTUSieeS' remunerdiion specificd b), are noi made: or we have noi received all the inf0m￿tion and explanation5 we require for our audit. Re5ponsibilitiu of trustees A5 explained more full% in th¢ Siat¢m¢nl of Tn￿1￿$. Responsibilities. the irnsiees {w.ho are also ihe direclors of the haTilable company for ihe pufj)0ses of companv lawl are responsible for ihe preparaiion of ihe financial siai¢menis and ror being satisfied that they give a true and fair view. and for such iniernal ¢onirol as the tTUStecs dererniine is necessary lo enable the preparation of financial staiements that are free from maierial misstsiemeni. whdher due to fraud or crror, In preparing the fina￿101 4aiements. the tTh5tee5 are responsible for assessing t￿ charitable ¢ompany'5 ability lo continu¢ as a going concern. disclosing. as applicable. maii¢rs r¢lat¢d 10 going concern and usin¥ Ihe Boin￿ Loncem basis of accollniing unl¢s5 th¢ truslees either iniend io liquidaie the ¢haritrbl¢ compan) or to cease operdiions, or hav¢ no reali51ic alternative bui io do so. Our ruponsibilitie5 for the audil of the fin*nei*l it¥¢¢m¢n15 Our objeciive5 are to Dbiain rLasonable assurnnce about Mheiher ihe financial stalernenls as a whole are fre¢ from nialerial missialemeni. whdher due 10 fraud or eTror. and io i&sue a Repon of the Indep¢nd¢nt Auditors that includes our opinion. R¢a%onable assufdnce is a high level of assurance. but 1% not a guardntee ihai an audit conducted in accordance wilh ISAS IUKI will always detect a rnaierial missiaiemeni *hen tl ¢xists. Misstatemenis can arise from fraud or error and aTe considcTed material if. indiNidually or in ihc aggregaie. Ihe>' could re&sonably bc cxpected to influence the economic decisions of users taken on the ba515 of these financial sialemenis. The exteni to which our procedures are capable of ddeffling irregularities. including fraud is ddailed below.. Our audit procedures ￿ere d¢si¥ned io respond lo risks of maierial missiai¢m¢nt in ihe financial stalements. recognising thai ihe risk of fbot deieciing a material misslalement due lo fraud is higher ihan the risk of nol d¢Tecting one resulting from error. as fraud ma>. involve deliberaie concealment by. for example. forgery. misrepre5entaiion or through collusion. Th¢re are inherent limiiaiion5 in th¢ aLEdil procedures perlomied and further r¢mov¢d non-compliance with laws and regulations is from the evenis and transaclions ￿n¢Cted in the financial stsiements, th¢ 1¢55 lik¢ly w¢ are lo becom¢ aware of il. A fvrther description olour r¢sponsibiliiies for the audit of the financial sthiements is located on the Financial Reporting Coun¢il'5 website at www.frc.org.uk'auditorsresponsibililies. This descripiion fornis part of our Report of the Independent Audiiors. Report of the IndepeThdeTht Audilors to ihe Members of Families For Individual Need5 And Dignity V5e of our report Th25 report is made sol¢ly lo the charitable company's members, as a body, in accordance wilh Chapier 3 of Pan 16 of the Companies Aci 2￿)6. Our audit work has been undenaken so that we might stat¢ to th¢ charitable company's mernbers ihose matters we ar¢ required to stale io ihem in an audiiors, repon and for no other purpose. To the fullest exlent perniitted by law, we do noi accept or assume responsibilit>. 10 an>'one other than ihe charitable company and the charitable company's members &$ a body. for QUT audit w(Yk. for ihis reporL or for the opinions we have fomied. Andrew Rusling FCA (Senior Statutory Auditor) for and orh b¢half of Ruslin8 & Co. Siawiory Auditor Tr6 "fhc Bloc Anlaby Ea51 Yorkshire FIIJ10 6RJ Dale.. 15 Loz* Families For Individual Nttds And Dignity Statement of Financial Aclivities for the )'ear ended 30 No￿¢Mber 2023 2023 To￿1 funds 2022 Tothl funds Unresiricied funds Restricied fund5 Not¢s INCC)MF AND F.NDOWMENTS FROM Donaiions and le¥aciL'S 54,089 54,089 3.339 Ch*rit*blt ietiTrities ChaTilabl¢ Activities 1.076.707 1.076.707 719.128 Other iradin¥ activities Investment income Other income 3.236 431 9,626 3,236 431 9.626 301 35,498 Total 1.144.089 1.144,089 758,380 EXPENDITVRF. ON C.haritible activities Qhariiabl¢ Aclivitle5 1,146.158 .146,158 837,688 NET INCOMEI{EXPENDITURE (2.069} 12.069) 179,3081 RECONCILIATION OF FUNDS Toial funds brought forward 704.689 704,689 783.997 TOTAL FUP4DS CARRIED FORWARD 702,620 702,620 704.689 The notes form part of these financial sthiemen Famhlies For Individual Needs And Dignit). Bllance Sheet 30 Novernber 2023 2023 To￿] funds 2022 Tothl funds Unr¢5trici¢d funds Restricied nds N￿e5 FIXED ASSETS Tangible assets 12 851.801 851.801 611.356 CURRF.NT ASSETS l)cbiors Cash at bank and in hand 13 127,997 87.981 127.997 87.981 123,256 189,408 215.978 215.978 312,664 CREDITOILS Amvunls l Cash Flow Sialernenl for ihe >'ear ended 30 November 2023 2023 2022 N￿e5 Cash Ilows from operating #etivltles Cash generaied from operdiions Inter¢st paid 27.694 112.0091 (108,4151 {7,4741 cash provided by/lused in) operating a¢iiviti¢s 15.685 (115,8891 Cash 110*5 frorn investing activities )ur¢hase of iang)ible fixed assLI Sale ofiangible fixed assets Interest received 1257.144) 113.610) 150 431 Nei ¢&sh used in investing activities {256.713) 113.3461 c.ash IIows from nn*Trcin8 #etiwiiies New loan5 in y¢ar l.oan repayments in year 150.000 110.3991 (11.7341 Nei cash provided byllused in) financing activities 139.601 (11.734) Ch8nie in cash gnd ¢i$h equlvmlenls In the reporting period C.-85h gnd cash equi%'*lentS At the beginnlng ofiht r¢portillR ￿rIOd 1101,427) (140,9691 189,408 330.377 C*5h and ci$h equivalents at the end or the reportlng perlod 87.981 189,408 The noies fonn part of these financial ststements Farnilies For IndiYidu81 N¢ed5 And Notes to the Cx5b Flow Statement for the vear ended 30 No*ember 2023 RF.cof+4CILIATION OF NET EXPF.NDITURF. TO NET CASH FLOW FROM OPERATING ACTIVITIES 2023 2022 Net expenditure for th¢ reporting period (as per the Statement or Financial Aeiitriiiesl Adjustments for.. Depreciation charges Profit on disposal of fixed asse Interest received In￿reSt paid Increase in debtors Increaselldecreasel in crediioTS {2,0691 (79,308) 16.699 16,103 11501 (431) 12,009 14,741 } 6.227 7,474 {48,1921 {4.228) Net C15h provided byl(used im) oper*tlODS 27,694 1108.415 ANALYSIS OF CHANGES IN NET FUNDS/(DEBT) At 1112r22 Cash flow AI30111123 Net eash Cash at bank and in hand 189,408 (101,4271 87,981 189.408 {101,427 87.981 Debt tkbts falling due within l year Debts falling due after l )¢ar 115.971) (5.400) (134.200) (21,371) 1296,011 I 1177,782) 1139,6001 {317.382) Tot41 11,626 {241,0271 1229.4011 The notes foTrn pan of these financial siaiemenis -12- Families For Individual Needs And Dignity. Not¢5 to th¢ Fin8nctal Statements for tht vt#r ended 30 No) ember 2023 ACCOUNTING POLICIES B4515 of prepgriThg the financig151*l¢TheDts The financial siaiemenis of ihe chariiable compans.. ￿hICh is a public benefii eniiiy under FRS 102, have been prepa￿d in accordance with The Charilies gORP IFRg 1021 'Accouniing and Reponing bj. Charities.. 8iatcment of Recommended Praciice applicable io chariiies preparing iheir accounis in accordance wilh ihe Financial Reponing Siandard applicable in the UK and Republic of Ir¢land IFRS 1021 l¢ff¢¢tiv¢ l January 20191,. Financial R¢poning Siandard 102 The Financial Reponing Sw)dard applicable in ihe UK and Republic of Ireland, and rhe Companies Aci 2006. The financial siaiemenis have been prepared under the historical c05t ¢onverttion. Incorne All income is recognised in Ihe Siaiemeni of Financial A¢iiviii¢s once the charit). has entitleTnenl to the funds. It is probable thai ihe income Mill be received and the amouni can be m¢&sur¢d reliably. Expemdlture Liabiliiies are recognised as expendiiure as soon as ihere is a legal or constructive obligaiion comrnining the chariiy io ihai expenditure. it is probabl¢ ihal a Irdnsfer of economic benefiis will be required in seiilemeni and the arnounl of th¢ obligalion can be measured reliably. Expendilur¢ is arcouoted for on an accruals basis and has been classified und¢r headings ihai aggregaie all cost relaied io th¢ cai¢¥ory. Where costs cannot be directly allribuied io panicular headings they have been allocated ￿ aciiviiies on a b&sis ¢onsisieni with ihe use of re5vur¢¢5. Tingible fixed 155ets Depreciaiion 1% pr(Ivided ai ihe following annual rates in order io WTile off each asset over its estimated useful lrnprovemenis io property Fixtures and fiiiings Moior vehicles in xcordance with the property 2￿/th on c05l 25•/r* on r￿U¢Ing bala￿¢ T¥x•tion The Lhdriiy is ex¢mpi from ¢orpordlion on its charitsble aciiviii¢s. Fund aeeounting Unresiricted fund5 Can be used in accordance with the charitable objeciives ai ihe discreiion of the tTUStee5. R¢srri¢ted fund5 can only be used for particular r¢siri¢i¢d purposes w'iihin the objects of ihe charity. Restrictions ar15¢ wh¢n 5p¢cified by the donor or when fund5 ar¢ raised for particular resiricied purposes. Further explanation of the nature and purpose of eKh fund is included in the notes to the financial sialements. Pension cost5 and other post-r¢tir¢ment benefiis Th¢ charilable company operates a defined contribution pen511m scheme. Contributions payable io the chariiable company's pension scheme are ¢harged io ihe Sialemenl of Financial Activitle5 in the period to which they rela¢e. 13- coniinued... Families For IndividuAI Needs And Dignity P4otts to the Finanei#l.St*tements- continued for the )'ear ended 30 November 2023 DONATIONS AND LEGACIES 2023 2022 Donations from Organisaiion$ Donaiions from Individuals 4,886 49.203 646 2,693 54.039 6.790 OTHER TRADING ACTIVITIES 2023 2022 Fundrai5in8 evenis 3.236 301 INVESTMENT INCOME 2023 2022 Dewisii accouni inieresi 431 INCOME FROM CHARITABLE ACTIVITIES 2022 2021 Service5 Provided 719.128 596.597 719.128 596,597 14- coniinued... Families For IndividuAI Needs And Dignit) Notes to the Fin4n¢ial St*temtnis- Colltinued for the vear ended 30 Nov¢rnb¢r 2023 CHARITABLE A￿]VITIEs COSTS Support costs (see noie 71 Dire Costs Toials Charithble Acliviiies 993,598 152.560 146.158 SUPPORT COSTS Management Finance Oiher 2 Totals Charitable Activities 128.595 1,781 22.184 152.560 NFT INCOMEI{FXPENDITURF.) Net incomellexpendiiurel is slated after chargin¥lcreditin81'. 2023 2022 DepTccialion - owned assets Surplus on disposal of fixed ass¢ 16,699 16.103 11501 TRUSTEES. RF.MUNF.RATION AND BFNF.FITS There were no trustees, remunerntion or other kn¢fiis for the year ended 30 November 2023 nor for (he year ended 30 November 2022. Trusttt5' expenses There were no trusiees, expenses paid for ihe year ended 30 November 2023 nor for the year ended 30 November 2022. 10. STAFF COSTS 2023 2022 Wages and 5alari¢s Other pension costs 941,618 13.824 662.769 9,651 955.442 672,420 The average monthly number of employtts during the year was &8 follows". 2023 43 2022 44 FiND2&3 Administralion 45 45 No employees rtteived emoluments in excess of £60.IM>O. -15- continued... Familie5 For Individu¥Jl Needs And Dignit!. Note5 to the Financi*l StatementS- Colltinued for the TreaT ended 30 November 2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES Uniestrici¢d funds Restricied funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacie5 3,339 3,339 Charit*ble aetivitie5 Charitable Activities 719,128 719.128 Other trading artivities Investment income Other income 301 301 i5.498 35,498 Totxl 758,380 758.380 EXPF.NDITURE ON Charitable *ctii'ities Chariiable ActEVlties 837.688 837,688 NET INCOMEIIEXPENDITURE) (79,3081 179,3081 RECONCILIATION OF FUNDS Toial ￿ndS broughi foNatd 783,997 783.997 TOTAL FUNDS CARRIED FORWARD 704.689 704,689 12. TANGIBLE FIXED ASSETS Impn)vemen io Fixiures Fre¢hold property Moior vehicle5 proE rittings Tota15 COST Ai l December 2022 Additions 578.304 254.i22 141.084 189.486 2.822 34.665 943,539 257.144 AI 30 November 2023 832,626 141,084 192,308 34.665 1.200,683 DEPRECIATION Ai l December 2022 Charge for y¢ar 141,084 156.434 16.699 34,665 332.183 16.699 AI 30 November 2023 141.084 173.133 34.665 348.882 NET BOOK VALUE At 30 November 2023 832,626 19.175 851.801 AI 30 NoveTnber 2022 578.i04 33,052 611.356 coniinued... Families For Individual Needs And Dignitv Noles to ihe Financial Statemtnts Contin￿ed for the )'ear ended 30 Nol'ember 21123 ij. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Trade debwrs (hher debtors Ptepa>Tnents and ¥crued income 107.4iO 27 20,540 112,603 27 10,626 127.997 123,256 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Bank loan$ and overdrafts (see noie 161 Trade creditors Social securirv and other tsxes Other creditor5 Accruals and deferred income 21,371 7.326 12,219 13.255 14.976 15.971 i.180 11.302 12.576 14.491 69,147 57.520 Is. CREDITORS.. AMOUNTS FALLING DUE AFfER MORE THAN ONE YEAR 2023 2022 Bank loans (see noie 16) 296,011 1*5. LOANS An analysis of the matiwiry of loan5 is given below.. 2023 2022 Amounts falling due within one yfdr on demand.. Bank loans 21,371 15,971 Amounts falling between one •Jd two years: Bank loans - 1-2 years 21.371 15.971 Amounis falling due ￿tween two and five years.. Bank loans- 2-5 }ears 64.113 47,913 Amounts falling due in more than five years: Repal'able by insialments= Bank loans more 5 }T by instal 210,527 97,927 coniinued... Farnilie5 For Individual Needs And Dignity Notes to the Financial Statement5 eolltinued for th¢ )'esr ¢ndfd 30 November 2023 17. MOVEMENT IN FUNDS Net movement in funds At 1112,.22 At 3011 Ill3 Unrestrieted funds General fund 704.689 12.068} 702,621 TOTAL FUNDS 704.689 (2.0681 702.621 Net movemeni in funds, included in the above are a5 follows.. Incoming resources Resources ¢xpended MoveTn¢nt in funds UnrestTlCt¢d fynds General fund 1,144.089 11.146,1571 12,0681 TOTAL FUNDS 1,144.089 (1.146.157) 12.0681 Comparatives for movement in fund5 Net movernenl in fimds At 1112,Q I Ai 30111122 Unre5trict¢d fund5 General fund 783,997 {79.308) 704.689 TOTAL FUNDS 783.997 (79,308) 704,689 Compardtive net movement in fi￿ds. included in the ?bove are as follows- IntOTning resources Resources expended Moverneni in funds Unrestricted funds General fund 758,380 {837,6881 179.3081 TOTAL FUNDS 758,380 {837,688 (79,3081 continued... Families For Individu41 Needs And Dignity Note5 to the Financial St#tements- eontinued for the Year ended 311 Nol'ernber 2023 17. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 n]onths ¢ornbtned position is as follows: Ai movetnent in fijnds At 30111123 Unrestrieted funds Genernl fund 783.997 (81.376) 702.621 TOTAL FUI¥DS 783.997 181,3761 702.621 A C￿￿ent ytrdr 12 months and prior year 12 rnonihs combined net movement in funds. included in the above are &5 follows: Incoming resources ReSoU￿e5 ¢xpended Movement in fvnds Unrestricted lunds General fund 1.902,469 11.983,8451 {81.376} TOTAL FUNDS 1.902,469 {1,983,8451 (81,3761 18. RELATED PARTY DISCLOSURES There were no related party transaciions for the )'ear tnded 30 November 2023. 19. COMPANY LJMITED BY GUARANTEE The compan) is limited by guarantee. The liabiliN of the m¢mbeTS io contribute in the event if the company being wound up i5 IiTnit¢d to £ I per member. The irustee group compri5¢ ihe members and are automaiically elected to membership upon ap￿intment as a tru5t¢e. Upon resignation or reiirement they are deemed to have resigned as a member. -19- Fimilieg For Individual Needs And Dignitj. Detailed Statement of Financial A£ti&ities for the yt8r cnded 30 tyovember 211Z3 2023 2022 INCOME AND ENDOWMENTS Dongtion5 and legaeieg Donations 54.089 3,339 Other trgding leiivltles Fundraising events 3.236 301 Investment ineomt Deposit a¢couni interest 431 Ch#rlt#ble #clivi¢i¢s Client Fees 1,076.707 719.128 O¢her income No description 9.626 35,498 Toill Incoming reyourees 1.144,089 758.380 F.XPF.NDITURF. Charltable ¥ellvilies Wagyes Pensions Acliviiy costs & equipmeni Travel & Trdll5POrt Costs Sundries L055 on Sale of tangible fixed assets Bank loan inieresi 941.618 13.824 4.028 14.178 7.941 662.769 9,611 2.561 12,998 2.525 11501 7.474 12.009 993.598 697,828 Support Costs Man8g¢rnent Manauement Premises expense5 Personnel Depreciation of tsngible and h¢riiage &ssets 34.171 59,265 18.460 16,699 30.786 54,609 21,928 16,103 128.595 123,426 Finanee Bank charges 1,781 94 Other 2 Accounlancy Carried forward 13.964 13,964 14.000 14,000 This page does not fonn part of the ststuiory financial siaiemen -20- Families For Individual Needs And Dignit). Detailed Stalernenl of Fin#ncixl ActiTr'ities rur the vear ended 30 Noi'ember 2023 2023 2022 Other 2 Broughi forward Legal expenses 13,964 8.220 14,000 2,340 22.184 16.340 Total resources expended 1.146,158 837.688 Net expenditure {2,0691 179,3081 This page does not forni part of the stalulory financial statements