REGISTERED COMPANY NUMBER: 04327851 (England and Wales) REGISTERED CHARITY NUMBER: 1089877 Report of the Trustees and Financial Statements for the Year Ended 30 November 2024 for Families For Individual Need5 And Dignity Rusling & Co, Statutory Auditor F6 Thc Bloc Anlaby East Yorkshir¢ HUIO 6RJ
Families For Individual Needs And Dignity Contents of the Financial Statements for the year ended 30 November 2024 Page Report of the Truslees Report of Ihe Independent Auditors Statement of FinAneial Activltles Balance Sheet 10 Cash Flow Statement Iyotes to the Cash Flow Stalement 12 Note5 to the Flnancial St4tement5 13 to 19 Delailed Statement of Financlal Activitles 20 10 21
Families For Individual Need5 And Dignity Report of the Trustee5 for the year ended 30 November 2024 The trustees who are also directors of the charity for the purposes of ihe Companies Act 2006, present their repon with the financial slal¢mcn15 of the charity for thc year ended 30 Novcmber 2024. Th¢ truslces have adopl¢d the provisions of Accoun(ing and Rcporting by Charilics.. Sialemenl ol. Rccommended Pracli¢c applicable to chariti¢s preparing their accounts in accordance with the Financial Reporting Siandard applicable in the UK and Republic of Ireland (FRS 102) (etfective l January 2019}. OBJECTIVES AND ACTIVITIES Objectives and aims FIND exists lo empower individuals with severe learning disabilities and autism by providing services that enable them to: Enhance their quality of lifc Increase independence D¢v¢lop personal, social, and communication skills Pursu¢ lifclong learning through personaliscd programm¢s Participate in stimulating aclivilic5 Ihat build upon tlicir skills Foster cmolional healih and well-being Connect wtth and contribute to their local community The Trustees regularly review the charity's activities lo ensure these objectives are being mel (see achievements and perfomiance below). Si2nific4nt activitie$ The objecliN'es ol. Ihc charity are met by offering day services and activities lo the students ihroughoui th¢ year. FIND Cottingham-. This service supports adults with profound and multiple learning disabilities and complex health needs. offering mcaningful aciivities, skills developinent. and opporiunilics for building rclaiionships. Participants ¢njoy a variety of aclivities including swimming, horse riding, cooking, shopping, group sessions, games and crafts, and s¢nsory ¢xp¢ricnces in our fully equipped vcnue ai 8 New Village Road. Cotlingham. FIND Hessle.. Based al Miriam House. The Hourne. Hessle, this centre provides lailored suppon for autistic adults and those with learning disabililies or tnenlal health needs. Our autism-fricndly envilnment and high staing levels cnsure Ihal individuals can participate safcly in aclivilics such as swimming, walks, pursuing hobbies, life skills development, s¢nsory experienc¢s and con]munity cngagem¢nt. Evcryone who comes to FIND is treated with r¢sp¢ct and given the opportunity for 5elf-d¢velopmenl and self-exprcssion. This enables our sludcnts lo live safe, healthy and happy lives as part of their local community. as well as dcvclop and mainlain valuable rclaiionships with oihers.
Families For Individual Needs And Dignity Report of the Trustees for the year cnded 30 November 2024 OWECTIVES AIYD ACTIVITIES Public benefit In line with our charitabl¢ objeclives, the Trusl¢¢s are confidcnt that FIND continues to delivcr meaningful public bcncfit by supporting young people and adults with severe and profound disabilities. Whtl¢ our Services primarily b¢n¢fit the local communiiy, we welcome individuals from all areas wiihoul gcographical restriction. FIND plays a vital role in fulfilling local needs for day suppon, especially where families have siruggled lo access other serviccs duc to the complexity of disabilities. Any surplu5 generated is rcinvesled into improving and expanding our services and facilities, ensuring fulurc 5UStainability whilc maintaining appropriale reserves. By offering wider choices of aclivilies, FIND has significantly enhanced opportunili¢s for individuals with severe learning disabilities and autism within our community. The Tnlsiees are salisficd that they havc fulfilled their responsibilities under Section 17(5) of th¢ Charities Act 2011 lo provide public benefjl, in accordance with Chariiy Commission guidan¢¢. STRATEGIC REPORT Achievement and pcrformanee Charitable activilies The charity's income from students has grown this year due to a stcady increase in demand for places. This year, we are delighted io report a steady growth in demand for our services, rcflccted in increased income from students. Our strength lies in delivering personalised, high-quality support, and wc ren]ain Commitied to expanding our capacity to serve new us¢rs and (amilies. FIND recognises the need lor flexibility and is actively exploring innovalive ways to meet the evolving needs of our community. Our dcdicat¢d staff are central lo our success. and Trust¢es arc proud of their professionalism, hard work, and commitment. We Continue to support their ongoing development. Financial review Financial performance Income in the year was £1,361,057 compared to £1,144.089 in 2023, an incr¢ase of 190/0 due to increased numbers or student days and inflalion. The Statement of Financial Activities shows net income for the year of £69,778 (2023.. net expenditure £2,068). Therc is significant wage infiatlon in Ih¢s¢ results as the charity seeks lo recruit and relain excellent siaff in lh¢ facc of the rising living wage and general inflation in Ihe economy. Ov¢rall donations and legacies were £39,873 (2023- £54,089). Sustaining and d¢veloping our services relies on effective fundraising. The Trustees are deeply grateful for the generous support r¢c¢ived from donors, grant-makers, and th¢ families who use personal budgets toward FIND'S services. This generosity direcily enriches Ihc lives of those we support. Thanks lo this ongoing support and prudent managcmeni, FIND'S financial position has strengthened over the past year, enabling us to maintain and improve our r¢scrve5 for future needs. Reserves policy The policy on unrestricted reserves is lo maintain those reserves above £IOO,000. Unrestricted cash reserves at the end of the financial year stood at £772,399 which the Trustees f¢lt were salisfaclory.
Families For Individual Nceds And Dignity Report of the Trustees for the ve#r ended 30 November 2024 STRATEGIC REPORT Financial review Fund raising In ord¢r to continue its servlces or 10 develop new services. the charity n¢¢ds to continually raise funds. The Trnsle¢s of FIND are very grateful for all donations, large and small. received during the year. This generosity makes a huge difference to the people who use our services. Financially the charity ha5 benefitted both from ongoing payments from many families using Ihcir personal budgets. and grants for which the Trustees are very grateful. During the period to date the charity has been able lo improve reserves as a result of the financial performancc this year. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Families for Individual Needs and Dignity (FIND) is a coinpany limilcd by guarantee which is governed by its Memorandum and Articles of A550ciation dalcd 2.lrd Novenib¢r 2001. 11 is a charity registered with the Ch8rities Commission. Recruitment and appointment of new trustees As per Ihe Ariiclcs of Association, one third ol. Trustees will automatically retire at Ihe amiual general meeting and can be reappointed. As requircd new Truslees can be invited 10 join the board durlng Ihe course of the year. This may be to add skills to the Trusiee board or lo fill vacancies due to resignalion or retirement. The charity secks parents of young, people wilh disabilities lo become Trustees. however if a particular skill set is required then these may be sought from people who are not parents of disabled young people. New Trustees will be fonrftally elected at the annual general mecling. Organisational structure Thc Trustee board n)eets at least four times per year lo r¢vicw the on-going performance of the charity. ils financial position, and how il is meeling its objectives. Siraiegy and futurc developm¢nts arc regularly discussed. The day-lo-day running of the charity, and Ihc implemenlalion of the Trusl¢es' policies and objectives. is delegated lo the Dir¢¢lor of Services and the managemcnl team. The key role of ihis team is the effective running of services and il op¢ralcs under guidclines sel oul by the Trusl¢es. Induction and training of new trustees Potential new 'fruslees will be invilcd io a Trustees mceling. and to visit the charity's services An order to undcrstand how the charity operates. Ir thcy then wish to join they will bc given an induction pack which includes all recent Trusi¢c meeling minute5 and oth¢r appropriate literature, which includes a rcsume of the rolc and responsibilities of Trusicc5. Further training is encouragyed for all Truslees on an on-going basis. Wider nehvork FIND valu¢s collaboration and has built strong relationships with local organisaiions such as Mires Beck, Matthews Hub, Special Stars, Downright Special, and CASE. We are especially grateful for the continued support from Ihe John Good Group and Matthew Good Foundation, Hull City Council, North Lincs and the Easl Riding Council's Adult Social Care T¢ams and commissioners. In conclusion, the Trustees would like to thank all slatt, volunleers, families, supporters, and partners for their commilmcnl and gen¢r051ty. Togeiher. we are making a positivc and lasting diffcrence in the lives of individuals with severe l¢xrning disabilitics and auiism. REFERENCE AND ADMINISTRATIVE DETAILS Registercd CompanTr' number 04327851 (England and WalLS)
Families For Individual Needs And Dignity Report of the Trustees for the year ended 30 November 2024 Registered Charity number 1089877 Registered offjce 8 New Village Road Cottingham East Yorkshire HU164LT Trustees Ms L M Anstess MrsSPHart C P Hodgson- Chair Ms L Nicholson Mr M Shand Mr D Siokc5 (resigned 01.09.24) Compan). Secretary C P Hodg50n Auditors Rusling & Co, Siaiutory Auditor F6 The Bloc Anlaby Easl Yorkshire HUIO 6RJ STATEMENT OF TRUSTEES, RESPONSIBILITIES The Irlisiees (who are also tlie dir¢ciors of FaniiliLS For Individual Needs And Dignity for the purposes of company law) are responsible for prcparing the Report ol the Truslecs and the financial stalements in accordance with applicablc law and United Kingdom Accouniing Standards {Unil¢d Kingdom Gcnerally Accepted Accounting Practice). Company law requires the trustees to prepare financial slatements for each financial year which give a tNe and fair view of the stste of affairs of the charitable company and of the incoming resources and application of r¢sourc¢s, including, the income and ¢xpcnditure, ol the charitable company for Ihat period. In preparing those financial slal¢mcnts, the Irustces are required to select suitable accounting policies and then apply them consistently,. observe the methods and princtples in the Charity SORP: niake judgcmenls and ¢stimales Ihal are reasonable and prudent,. prepar¢ ihe financial siaiements on the going concern baois unless il is inappropriate to presume that the charilablc company will continue in business. The trustee5 are responsible for keeping propcr accounting records which disclose with reasonable accuracy al any tim¢ thc financial p051tion of the charilablc coinpany and lo enable them lo cnsure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of Ihe charilable company and hence for taking reasonable steps for the prevention and d¢l¢clion of fraud and other irregularities. In so far as the trustees arc aware.. there is no relevant audit intormation of which the charitable company's audtlors are unaware,. and the trustees have taken all sicps thal Ih¢y ought io have laken lo make themselves aware of any relevant audii inforn)alion and lo establish Ihal thc auditors arc aware of that infomiation.
Families For Individual Needs And Dignity Report of the Trustees for the year ended 30 Iyovember 2024 AUDITORS Th¢ auditors. Rusling & Co, Statutory Auditor. will be proposed for re-appointment al the forthcoming Annual Gcneral Meeting. Report ot th¢ trus es, incorporating a strategic report. approved by order of the board of trustees, as the company and signed on the board's bchalf by-. C P Hodgson - Tru
Report of the Ind¢pendcnt Auditors to thi Mcmbers of Families For Individual Needs And Dignil Opinion We have audited the financlal slal¢ments of Families For Individual Needs And Dignity (the 'charilable company,) for the year ended 30 November 21124 which comprise the Siatemcnt of Financial Activities, the Balancc Sheet, the Cash Flow Sialement and nolcs lo the financial statements, including a summary of significant accounting policies. The financial reporting framcwork that has b¢¢n applied in th¢ir preparation is applicable law and Uniled Kingdom Accounting Standards (United Kingdom Gcncrally Accept¢d Accounting Pracllcc). In our opinion the financial statements: give a tnie and fair view of th¢ state of the charitable company's atTairs as at 30 Novcmber 2024 and of its tncoming resourccs and application of resources. including its incomc and expenditure, for the year thcn ended- hav¢ been properly pr¢pared in accordance with United Kingdom Gen¢rlllly Accepted Accounting Practice,. and have been prepared in accordance with the requirements of ihe Companie5 Act 2006. Basis for opinion We conducted our audit in accordance with Inlemational Standards on Auditing {UK) {ISAs (UK)) and applicable law. Our responsibilities under those standards are rther described in lh¢ Auditors, responsibilities for the audit of thc financial statements seciion of our rcpon. W¢ arc independcnl of the charitable company in accordance with the ethical requir¢mcnts that are r¢lcvant lo our audit of th¢ financial statem¢nts in the UK. including the FRC'S Ethical Standard, and we have fulfillcd our other cihical responsibilities in accordance with these requir¢mcnt5. W¢ belicvc that the audit evidence w¢ have obiained is su1Clent and appropriate lo provide a basis for our opinion. Conclusions relating to going coneern In auditing Ihc financial slalcnicnls. we have concluded that the truslc¢s' use of the going conc¢m basi5 of accounting in the preparation of the fmancial stalem¢nls is appropriate. Based on the work we have perfomied, we have not identified any material uncenainties relating to events or conditions that, individually or collectively, may cast significanl doubt on the charithble company's ability 10 continue as a going concern for a period ofat least twelve months from when thc financial stalcments are authorised for issue. Our responsibilities and the responsibilities of the Irust¢¢s with respect lo going concern are described in the relevant seclions of this report. Other information Thc trustees ar¢ responsibl¢ for the other inforn]aiion. The other infomialion comprise5 the infomiation includcd in th¢ Annual Report, other ihan the rtnancial statements and our Report of Ihe Indcpcndenl Auditor5 thereon. Our opinion on the financial stat¢m¢nts does not cover the other inforniation and. except 10 thc extent otherwise explicitly stated in our report, we do noi express any forni of assurance conclusion Ihereon. In connection with our audit of the financial stalements, our responsibilily IS to read the other inlorniation and. in doing so, consider whcther the oihcr inforniation is materially inconsisicnt with Ihe financial statements or our knowledge obtained in the audit or othenvis¢ appears to b¢ niaterially mi551ated. If wc identily such malerial inconsistencies or apparent material misstatcmenls, we arc required io delerniinc whether this give5 rise to a malerlal mi5S1alemenl in the financial 5tatemenls themselves. 11, based on the work we have perforined, we conclude Ihal there is a material misslalement of this other information, we are required io r¢port thal fact. We have nothing lo report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undcnaken in Ihc course of Ihc audit.. the infonnalion glven in the Report of the TThstces for the financial year for which the financial statements are prepar¢d 15 consisi¢nl with the financial slal¢mcnls' and th¢ Rcport of the Trustees has been preparcd in accordance with applicable legal requirements.
Report of the Independenl Auditors to thc Members of Tramilies For Individual Needs And Dignitv Matters on which we are requirL.d tv report bi. i'x¢cption In the lighi of the knowledge and understanding ot- Il)c char.lable company and its environment obiaincd in the course of the audit. w¢ have not idenlificd Inalerial missiatcments in IhL Rcpon of the Trustccs. W¢ have nothing lo rcport in respect of the following maltcrs where the Companies Act 2006 requires us lo report to you if, in our opinion.. adequate accounting records hav¢ not been kepi or rettlrns ad¢qualc for our audit have not bccn received froni branches not visited by us- or the financial statements are not in agrc¢nient with th¢ accounting records and returns; or certain disclosur¢s of trustees, remuncralion speLificd by law are not made.. or w¢ have not receiv¢d all the inlomiation and explanaiions we requirc for our audii. Responsibilitie5 of trustees As ¢xplained inor¢ fully in the Statement of Trustees, Responsibilities. thc Irusiees {who are also th¢ directors of th¢ charitable coinpany for the purposLs of company lawl are resp()nsible tor thc prcparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as th¢ trustees d¢t¢rmine is necessary to enable the preparalion of financial slalcmcnls that arc free from malcrial misslal¢ment, whethcr due to fraud or error. In preparing the financial statements, the tsleeS responsible for assessing the charitable company's ability to conlinue as a going concern. disclosing, as applicable, matters relatcd io going concern and ustng the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or lo cease operations, or have no realislic alternative bul lo do so. Our responsibilitie5 for the audit of the financial statements Our objectives are lo obiain reasonablc a55urancc about wh¢lhcr the financial statements a5 a wholc are free from material misstatement, whether due lo fraud or ¢rror, and lo issue a Report of the Indcpcndenl Auditors that include5 our opinion. Reasonablc assurance is a high Icvcl of as.surance, bul is not a guaranice Ihat an audit conducted in accordance wilh ISAS (UK) will always delecl a material misslalem¢nl when il exists. Misstatemcnls can arisc from fraud or error and are con5id¢r¢d material if, individually or in the aggregate, they could reasonably be expected lo influcnce the economic decisions of us¢rs taken on Ihe basis of Ihese financial statements. The extenl lo which our procedures are capable of delecling irregularities. including fraud is detailed below.. Our audit proccdures were dcsigned to respond to risks of malcrial misslalemcnl in the financial slalemcnts, recognising thal the risk ol- not dei¢cting a malcrial misslaicmcnt due to fraud is higher than Ihc risk of not deiecting onc resulting from error. as fraud may involvc deltberal¢ concealm¢nl by, for ¢xample, forgery, misrepresentation or Ihrough collusion. There are inh¢rcnl limitations in the audit procedurcs performed and furthcr remov¢d non-compliance wilh laws and rcgulalions is from the events and Iran5aclions reflected in the financial statements, the less likcly we are lo become aware olit. A further description of our responsibililics for the audit of th¢ financial statements is located on ihe Financial Reporting Council's website al www.frc.org.uklaudilorsre5ponsibtlitAes. This description fornis part of our Report of the Indcpendenl Auditors.
Report of the Independent Auditor5 to the Members of Familie5 For Individual Needs And Dignity Use of our report This r¢port is niade solely lo th¢ charitable company's members, as a body, in accordanc¢ with Chapter 3 of Part 16 of the Companies Act 20116. Our audit work has been undertaken so thai we might state to the charitable company's members those matters we are required to slate lo them in an auditors. report and for no oth¢r purpose. To the fullest extent permitlcd by law, we do not accept or assiime rcsponsibility to anyonc other than th¢ charitable company and Ihe cliaritabl¢ ¢ornpany's members as a body. for our audit work, for this rcpon, or for th¢ opinions we hav¢ formed. Andrew Rusling FCA (Senior Statutory Auditor) for and on bchalf of Rusling & Co. Statutory Auditor F6 Th¢ Bloc Anlaby Easl Yorkshire HUIO 6RJ Date:
Families For Individual Needs And Dignity Statement of Financial Activities for the year cnded 30 November 2024 2024 Total funds 2023 Total funds Unrestricted tunds Restricted funds Noic5 INCOME AND EIYDOWMENTS FROM Donaiions and Icglacies 39,87.3 39,873 54.08Y Charitable actlvlties Cliarilablc ALlivilics 1,717,44fi 1.317,446 1.076,707 Othcr trading aLlivities Invc%imenl incon)c Oilicr incoiiic 1.464 307 1,967 1.464 307 1,967 3,236 4.11 9,626 Total 1,-361,057 ,-161,057 1.144,08 EXPENDITURE ON ChAritable 4ctivltle$ Charitable A¢tivilies 1,291,279 1.291,279 1,146.157 NET INCOMEI{EXPEliDITURE) 69,77X 69,778 (2,06X) RECONCILIATI()N OF FUNDS Tolal lunds br()ug,hi lorw'ftrd 7112.621 702.621 704,6119 TOTAL FU.YDS CARRIED F()RWARD 772,399 772,399 702.621 Th¢ notes forni part ol these financial slal¢ments
Familt¢$ For Individual Needs And Dignitv Balance Sheet 30 November 2024 2024 Total funds 2023 Total funds Unresiricted funds Restricted funds Notes FIXED ASSETS Tang?ible assets 12 840.577 840,577 851,801 CURRENT ASSETS Debtors Cash at bank and in hand 13 161.158 119,821 161,158 119,821 127,997 87,981 280,979 280,979 215,978 CREDITORS Amounts falling due within one year 14 (63,092) (63.092) (69,147) NET CURRENT ASSETS 217,887 217,887 146,831 TOTAL ASSETS LESS CURRENT LIABILITIES 1,058.464 1,058,464 998,632 CREDITORS Amounts falling due after more than one year 15 (286,065) (286,065) (296,011 } NET ASSETS 772,399 772,399 702,6?1 FUNDS Unrcsiricled funds 17 772,399 702,621 TOTAL FUNDS 772,399 702,6?1 al statements wer¢ approved by Ihe Board of Trustees and authorised for issue on iQ *>......... and were signed on ils behalf by: C P Hodgson - T The nol¢s forni part of these financial statements 10-
Families For Individual Needs And Dignity Cash Flow Statement for the year ended 30 Iwovember 2024 2024 2023 Noies Cash flows from operating activities Cash generatLd froni operations Interest paid 74,733 24,749) 27.695 12,009) Net cash provided by operaling activiii¢s 49,984 15,686 Cash nows from investing activities Purchas¢ of tangible tixed assets Inlerust rcceiw'ed 12,985) 307 (257,144) 431 Nel cash used in investing activities 2,678) 256,713} Cash ftlows from financing activities New loans in ycar Loan r¢payments in year 150,000 10.400) 15,466) Nel cash (used in)/provided by financing activities 15,466) 1.39,600 Change in cash and cash equivalents in thi riporting pi'riod Cash and cash equivalents at the beginning of the reporting period 31,840 (101,427) 87,981 189.408 Cash and cash equivalents at the end of the reporting pcriod 119.821 87.981 The nol¢s fomi part of these financial slalcmen15
Familie$ For Individual Needs And Dignity Note5 to the Cash Flow Statement for the year ended 30 November 2024 RECONCILIATION OF NET INCOMEI(EXPEIYDITURE) TO IYET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net incomel{expenditure) for the reporting period (as per the Stat¢mcnt of Financial Activitie5) Adjustments for: Deprccialion charges Interest r¢¢eived Interest paid Increas¢ in debtors (Decrcase}lincrease in crcditors 69,778 (2,068) 14,208 (307) 24,749 (13.161) 16,699 1431) 12.009 (4.741) 6,227 Net cash provided by operations 74,733 27,695 AIYALYSIS OF CHANGES IN IYET DEBT At 1112123 Cash flow AI 30111124 Net cash Cash at bank and in hand 87,981 31,840 119,821 87.981 31,840 119,821 Debl Debts falling due within l year Debts falling, due after l year (21,371) 296,011) 5,521 9,946 (15,850) 286,065) 317,382) 15.467 301,915) Total 229,401) 47,307 182,094) The notes fomi part of these financial slalcments 12-
Families For Individual Needs And Dignity Notes to the Finan¢i21 Statements for the y'ear endcd 30 Noi'ember 2024 ACCOUNTING POLICIES Basi5 of preparing thi. financial statc'mcntS The financial 51aicnients of Ihc charitable company, which is a public benefit entity under FRS 102, havc bcen prepar¢d in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charilics.. Sialement of R¢¢ommended Practice applicable to charities preparing Iheir accounts in accordance with the Financial Reporting Standard applicablc in the UK and Rcpublic of Ireland (FRS 102) {effeclive l January 2019),. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements hav¢ been prepared under the historical cost convention. ncome All income is recognised in the Statement of Financial Actlvllies once the charity has entitlement to the funds. it is probable that the income will be received and the amount can be measured rcliably. Expenditure Liabililies are recognised as expenditure as soon as there is a legal or constructive obligation commilling the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and thc amount of the obligalion can be measur¢d reliably. Expcnditure is accounted for on an accruals basis and has been classifi¢d under headings that aggr¢gFaie all cost rclaied lo th¢ category. Where costs cannot be direcily altribuled lo particular h¢adingis they have been allocatcd to activitics on a basis conslstenl with the use or resources. Tangible fjxcd assets Deprcciaiion is proi'idcd ai the following annual rates in order to write off each assel over its estimated useful life. Improvements to property Fixiurcs and liltings Moior vchicles in accordance with th¢ property 20/0 on cost 25 /0 on reducing balance Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unreslricled funds can be used in accordance with the charitable objectives al the discrction of the tnlslees. Restricted funds can only bc used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted pury)os¢s. Further explanation of the nature and purpose of each fund is included in the notes lo the financial statements. Pension costs and other post-retircment bencfit5 The charithble company operalcs a definLd conlribuiion pension scheme. Contributions payable to the charitable company's pension scheme arc charged lo Ihc Sialemenl of Financial Activities in the period lo which Ihey relate. 13- continued...
Families For Individual Need5 And Dignity Notes to the Financial Statements - continued for the year ended 30 November 2024 DONATIONS AND LEGACIES 2024 2023 Donations from Organisations Donations from Individuals 3,756 36,117 4,886 49,203 39,873 54.089 OTHER TRADING ACTIVITIES 2024 2023 Fundraising events 1,464 3,236 INVESTMENT INCOME 2024 2023 Deposil accouni interest 307 431 INCOME FROM CHARITABLE ACTIVITIES 2024 2023 Service5 Provided 719,128 596,597 719.128 596,597 14- continued...
Families For Individual Needs And Dignitv Lyotes to the Financial Statements - eontinued for the year ended 30 November 2024 CHARITABLE ACTIVITIES COSTS Support costs (see not¢ 7) Direct Costs Totals Charitable Activities 1,141,392 149,887 1.291,279 SUPPORT COSTS Managcment Finance Oih¢r 2 Totals Charitablc Activities 131.663 60 I,164 149.8117 NET INCOMEI(EXPLNDITURL) Nel income/{expenditure) is slated aftcr charging/lcrediling): 2024 Dcprccialion - owned asscls 14,209 16,6r4y TRUSTEES, REMUNERATION AIYD BENEFITS There w¢re no trustees, remuneration or oihcr benefils for Ihe year ended 30 Novembcr 2024 nor for the year cndcd 111 NovcmbL'r 2Q2.3. Trustees, i'xpcn5es There were no truslces, expenscs paid for the year endcd .10 November 2024 nor for ihc year cndcd 30 Novcmbcr 2023. io. STAFF COSTS 21124 202.3 Wages and salaries Othcr pension cosls 1.077,332 15.974 941,61 13,824 1093 306 955,442 The average monthly numbcr of employccs during Ihe ycar was a5 follows.. 2024 50 2023 43 FiND2&3 Adniinistration 53 45 No employees received emolumen15 in exccss 01 £60,000. continued...
Families For Individual Needs And Dignity Notes to the Financial Statements- continued for the year endcd 30 November 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Reslricicd funds Total funds INCOME AND ENDOWME,NTS FROM Donattons and legacies 54,089 54,089 Charitable 2ctiyilies Charitable Activities 1,076,707 1.076,707 Other trading activities Invesini¢nl income Other income 3.236 411 9,626 3,236 4.31 9,626 Total 1.144,089 1,144.089 EXPENDITURE ON Charitable actii'ities Charilablc Activities 1.146.157 1,146,157 NET INCOMEI(EXPEDITuRE) (2,068) (2.068) RECONCILIATION OF FUNDS Total funds brought forward 704,689 704,689 TOTAL FU.YDS CARRIED FORWARD 702,621 702.621 12. TALYGIBLE FIXED ASSETS Imp.-ovemenis to Fixtures and riltings Freehold property Motor vehicl¢s propcrty Totals COST At l December 2023 Additions 8.12,626 141,084 192,308 2,9¥5 34,665 1,200,68.3 2,985 At 30 November 2024 832.626 141,084 195,293 34,665 1.203,6614 DEPRECIATION Ai l Decembcr 2023 Charge for year 141,084 173,133 14,209 34,665 348,882 14,209 At 30 November 2024 141,U84 187,342 34,665 363,091 NET BOOK VALUE AI 30 Novembcr 2024 832,626 7.951 840,577 At 30 November 2023 832.626 19,175 851,801 16- continued...
Families For Individual Needs And Dignity iyotes to the Financi21 Stalements - continued for the year ended 30 November 2024 13. DEBTORS: AMOUNTS FALLING DUE WITHIIY ONE YEAR 2024 2023 Trade debtors Other d¢biors Prepayments and accrued income 147.349 486 13.323 107.430 27 20,540 161,158 127,997 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Bank loans and overdrafts (see note 16) Trade Creditors Social security and other taxes Otlier creditors Accruals and deferred income 15,850 7,649 11,607 13,556 14,430 21,371 7,-326 12,219 13,255 14,976 63.092 69,147 15. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 2024 2023 Bank loans (sce note 16) 286.065 296,011 16. LOANS An analysis of the maturity of loans is given bclow= 2024 2023 Amounts falling due within onc year on demand- Bank loans 15,850 21,371 Amounts falling bclween one and iwo years.. Bank loans - 1-2 years 15,850 21,-371 Amounts falling du¢ belween two and five years.. Bank loans - 2-5 years 47,550 64.113 Amounts falling du¢ in more than five years: Repayable by instalments: Bank loans more 5 yr by instal 222,665 210,527 17- continued...
Families For Individual Iyeeds And Dignitv Not¢$ to the Financial Statements- continued for the year ended 30 Iyovember 2024 17. MOVEMENT 111 FUNDS N¢t movcmcnt in funds At IIE2123 30111124 Unrestri¢ted funds General fund 702,621 69.778 772,399 TOTAL FU.NDS 702,621 fi9,778 772,399 Net movement in funds. included in the above are as follows: Incoming resources Resourccs exp¢ndcd Movement in funds Unrestricted funds G¢n¢ral fund 1,361.057 (1,291,279) 69.778 TOTAL FUNDS 1,361,057 1.291,279) 69,778 Comparatives for movement in funds Net movement in funds Al 1112122 At 30111123 Unrestricted funds General fund 704,689 (2,0611} 702,621 TOTAL FUNDS 704,689 2,068) 702,621 Comparative net mov¢ment in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds UDrestri¢ted funds General fund 1,144,089 (1,146,157) (2,068) TOTAL FUNDS 1,144,089 18- continued...
Families For Individual Needs And Dignity Notes to the Financial Statcments- continucd for the year ended JO November 2024 17. MOVEMENT IN FUIYDS - continued A currcnt year 12 months and prior year 12 months combined p051tion is as follows.. Nel movcment in funds At 1112122 30111124 Unrestrl¢ted funds G¢n¢ral fund 704.689 67,710 772,399 TOTAL FUNDS 704,689 67,710 772,399 A currcnt year 12 months and prior year 12 months Combined net movement in funds. included in the above are as follows.. Incoming r¢sources Rcsourccs expcndcd Movcmcnl in funds Unrestrlcted funds Gencral fund 2,505,146 (2,4.17.4.36) 67,71 TOTAL FUYDS 2,505,146 2.4.17,4.16) 67,710 18. RELATED PARTY DISCLOSURES Ther¢ were no relatcd party Iransaclions lor Ihc ycar ended 30 November 2024. 19. COMPANY LIMITED BY GUARAIYTEE The company is limilcd by guarantcc. The liability of Ihc members to contribute in the eveni il. (he company being wound up is limited lo £1 pcr mcmber. The trustcc group comprise the members and arc aulomatically elccicd lo mcmbership upon appoinlmcnt as a truslcc. Upon resignation or retiremenl thcy are dccmed lo hav¢ rcsigncd as a nicinbcr. 19-
Families For Individual Needs And Dignity Detailed Statement of Finan¢i&l Activities for the year ended 30 Novembcr 2024 2024 INCOME AND ENDOWMENTS Donations and legacies Donations 39.873 54,089 Other trading activities Fundraising ev¢nts 1,464 3.236 Investment income Dcposil account inicrest 307 431 Charitable activities Client Fees 1,317.446 ,076,707 Other income No description 1,967 9,626 Total incoming resources 1,361,057 1,144,089 EXPENDITURE Charitable activities Wages Pensions Activity costs & equipment Travel & Transport Costs Sundries Bank loan inleresl 1,077.332 15,974 4,667 14,676 3,994 24,749 941,618 13,824 4,028 14,178 7,941 12,009 1,141.392 993,598 Support costs Management Managemenl Premises expenses Personnel Depreciation of tangible and heritage assets 42,041 54,198 21,216 14,208 34,171 59.265 18,460 16,699 131.663 128.595 Finance Bank charg¢s 60 1.781 Other 2 Accountancy caled forward 14,264 14,264 13,963 13,963 This page does not fom] part of the statutory financial stal¢ments -20-
Families For Individual Iyeeds And Dignity Detailed Statement of Financial Activities for the year ended 30 November 2024 2024 Other 2 Brought forward Legal expenses 14,264 3,900 13,963 8.220 18,1(A 22,183 Total resources expended 1,291,279 1.146.157 Net ineomel{expenditure) 69,778 This pag¢ does not fonn part of the stalulory financial slatements -21-