## **FAMILIES UNITED NETWORK** **Registered Charity Number: 1091474** **ACCOUNTS 31st March 2024** ## **FAMILIES UNITED NETWORK** ## **ACCOUNTS** ## **FOR THE YEAR ENDED 31st MARCH 2024** |**CONTENTS**|**PAGE**| |---|---| |Report of the Trustees|1| |Statement of Financial Activities|7| |Balance Sheet|8| |Notes to the Accounts|9| |Independent Examiners Report to the Trustees|14| |Income & Expenditure Account|15| ## **FAMILIES UNITED NETWORK** ## **REPORT OF THE TRUSTEES** ## **FOR THE YEAR ENDED 31st MARCH 2024** The trustees present their annual report together with the accounts for the year ended 31 March 2024. They are prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's trust deed, the Charities Act 2011 and the provisions of the Statement of Recommended Practice (SORP 2005) "Accounting and Reporting by Charities" issued in March 2005. ## **REFERENCE AND ADMINISTRATIVE INFORMATION** ## **Registered Charity Number** 1091474 **Trustees** Chairperson Mr S Kite Mrs J Tompkins Ms M Titmus Mrs H Dunn Mr S Chakrabarty **Charity Development Manager** Miss C Fonseca **Business Manager** Mrs A Collinson **Principal Address** Unit 5 Britannia Trading Estate Leagrave Road Luton Bedfordshire LU3 1RJ ## **Bankers** Caf Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 47Q ## **FAMILIES UNITED NETWORK** ## **REPORT OF THE TRUSTEES** ## **FOR THE YEAR ENDED 31st MARCH 2024** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing Document** The charity was formed as an unincorporated charity under a deed of trust adopted on 8th October 2011 and subsequently amended on 22nd February 2002. It was registered as a charity on 28th March 2002. ## **Appointment of trustees** Trustees are appointed by the board of trustees, subject to approval at the following annual general meeting, which is normally held in October. At each AGM the two longest serving trustees retire but may offer themselves up for re-election. ## **Organisation** The names of the trustees who served during the year are set out on page 1. Board meetings are held regularly on a bi - monthly basis, with ad hoc meetings being held as and when necessary Day to day running of the organisation is handled by the Charity Manager, with major items of expenditure being referred to board members. ## **Risk Management** The trustees carry out an annual review of the risks which the charity may face, have established systems and procedures to mitigate any risks identified and minimise any potential impact should any identified risks materialise. ## **OBJECTS AND ACTIVITIES** ## **Objects and activity** Improving the lives of children and young adults with physical and learning disabilities living within Bedfordshire through the provision of recreational activities, support, information and advice for these children and their families and carers. The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing their aims and objectives and in planning future activities. In particular. The trustees consider how planned activities will contribute to the aims and objectives they have set. ## **FAMILIES UNITED NETWORK** ## **REPORT OF THE TRUSTEES** ## **FOR THE YEAR ENDED 31st MARCH 2024** ## **ACHIEVEMENTS AND PERFORMANCE** ## **Chair of Trustees Statement** During 2023/24 the charity continued to offer high quality services to children and young adults with disabilities living across Bedfordshire, including providing support to parent carers and siblings. The charity provides a community which enables the young children, adults and siblings to thrive in a safe environment whilst allowing them to develop further independent life skills to utilise through to and beyond their adult life. Unfortunately we closed FUNZONE as there was a lack of interest and attendance in the year. Due to the demand for our Saturday Respite Clubs for both younger and older children we had to look at how we could better utilise the resourcing to meet the needs of the children both older & younger. We moved these to an allocation process so this enabled us to match the staff resource available with the needs of the child to fully maximise the places available. Families committed to fixed sessions each month so we could plan resources accordingly. This resulted in us being able to offer a total of 15 more places across senior and junior respite clubs. Our school Holiday Clubs have continued to be part of the local HAF programme within Bedfordshire; with our Easter, summer and Christmas clubs providing activities and healthy meals for local children with disabilities and their siblings. These family sessions continue to be very much in demand. Parent Wellbeing Group was a weekly daytime drop-in service that is parent-lead and provides a forum for parents to be able to connect with each other and participate in activities that address their own wellbeing needs as carers. Parents plan their own activities for each session and can bring along pre-school children if needed. The demand had fallen dramatically so we reduced these sessions to twice a month with a minimal charge for attendance to cover the costs of offering this service. Adult skills workshops available for adults from 18 to 40 is now into the fourth year and has continued to be a success. We have had new participants in the year with some of the adults repeating the course to consolidate their learning and build their confidence. Our building is available for hire including the facilities and coffee shop. This has been utilised within the community by local community groups, schools, charities for youth club and parent group. ## **FAMILIES UNITED NETWORK** ## **REPORT OF THE TRUSTEES** ## **FOR THE YEAR ENDED 31st MARCH 2024** ## **Financial Review** The results of the charity for the year are set out in the Statement of Financial Activities on page 7. Overall the Charity had a surplus for the year of £41,568 Principal Funding Sources Grant Income for the year totalled £407,678 and was made up as follows: |Unrestricted / Restricted:
The Steel Charitable Trust
20,000
The Sobell Foundation
20,000
Lottery Community Fund
30,000
The King Charles III Charitable Fund
2,000
House of Industry Estate
3,592
The Baily Thomas Charitable Fund
20,000
Others grants and trusts
309,992
Movement in Deferred Income in the year|£
405,584
2,094| |---|---| ||407,678| ## **FAMILIES UNITED NETWORK** ## **REPORT OF THE TRUSTEES** ## **FOR THE YEAR ENDED 31st MARCH 2024** ## **FINANCIAL REVIEW** _**(continued)**_ ## **Reserves policy** The trustees review the level of reserves periodically to ensure that the charity is able to be managed efficiently and to provide a buffer for uninterrupted services. It is their policy to maintain unrestricted funds at a level which covers three to nine months expenditure. This provides sufficient funds to cover manangement, administration and support costs. ## **PLANS FOR FUTURE PERIODS** Our future plans include: - creation of new projects; - expanding the scope of existing projects and their geographical locations. - Continuing the development of our activity centre. ## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** The law applicable to charities in England and Wales requires the trustees to prepare accounts in accordance with United Kingdom Generally Accepted Accounting Practice for each financial year which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources for that period. In preparing those accounts, the trustees are required to: - select suitable accounting policies and apply the consistently; - - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards and statements of recommended practice have been followed subject to any material departures disclosed and explained in the accounts; - prepare the accounts on the going concern basis unless it is appropriate to assume that the charity will continue operation. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and to ensure that the accounts comply with the Charities Act 2011, Statements of Recommended Practice and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **FAMILIES UNITED NETWORK** ## **BALANCE SHEET** ## **AS AT 31st MARCH 2024** ||**Note**|**2024**||**2023**|| |---|---|---|---|---|---| ||||**£**||**£**| |**FIXED ASSETS**|3||59,958||54,501| |**CURRENT ASSETS**|||||| |Debtors|4|23,562||27,945|| |Cash at bank and in hand||167,028||156,325|| |||190,591||184,270|| |**LESS: CURRENT LIABILITIES**|||||| |**Creditors:**amounts falling due within one year|5|11,771||41,561|| |**NET CURRENT ASSETS**|||178,819||142,709| |**TOTAL ASSETS LESS CURRENT LIABILIIES**|||238,777||197,210| |**NET ASSETS**|||238,777||197,210| |**FUNDS**|||||| |Unrestricted:|||||| |Designated|||0||0| |General|||230,519||197,210| |Restricted|6||8,258||0| ||||238,777||197,210| The accounts on pages 7 to 12 were approved by the trustees on ……………………………………… and were signed on their behalf by: ………………………………………………………… Mr S Kite **CHAIRPERSON** ## **FAMILIES UNITED NETWORK** ## **REPORT OF THE TRUSTEES** ## **FOR THE YEAR ENDED 31st MARCH 2024** Approved by the trustees on and signed on behalf of the board by: ………………………… Mr S Kite **CHAIRPERSON** Unit 5 Britannia Trading Estate Leagrave Road Luton Bedfordshire LU3 1RJ …………………………………………. ## **FAMILIES UNITED NETWORK** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31st MARCH 2024** |**Note**
**Incoming Resources**
Activities for generating funds:
Fundraising events
Coffee shop income
Investment Income:
Deposit account interest
Rent received
Grants received
Other income
**Total Incoming Resources**
**Resources Expended**
Costs of generating funds
2
Charitable activities
2
Governance costs
2
**Total Resources Expended**
2
Balance at 1st April 2023
**Balance at 31st March 2024**
Incoming Resources from gerenated funds:
Voluntary income- donations and gift
aid
Incoming
Resources
from
charitable
activities:
**Net Incoming/**
**(Outgoing) Resources**
**for the year**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2024 Total**
**Funds**
**£**
1,672
1,672
10,225
10,225
2,400
2,400
338
338
2,505
-
2,505
166,266
241,412
407,678
39,022
39,022
222,428
241,412
463,840
405
405
185,646
233,154
418,800
3,067
3,067
189,119
233,154
422,273
33,310
8,258
41,568
197,210
0
197,210
230,519
8,258
238,777|**2023 Total**
**Funds**
**£**
11,016
14,652
2,660
248
4,636
347,369
37,906| |---|---|---| |||418,487| |||2,044
438,001
2,930| |||442,976| |||(24,488)
221,698| |||197,210| ## **FAMILIES UNITED NETWORK** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31st MARCH 2024** ## **1 ACCOUNTING POLICIES** ## **(a) Basis of accounting** The accounts have been prepared under the historical cost convention. The accounts have been prepared in accordance with the Statement of Recommended Practice (SORP 2005) "Accounting and Reporting by Charities" issued in March 2005, applicable United Kingdom Accounting Standards and the Charities Act 2011. ## **(b) Fund accounting** Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. This includes grant funds which are given for specific purposes. ## **(c) Incoming resources** Grant income is accounted for in the period in which it is to be used. All other incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be qualified with reasonable accuracy. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the charity where this can be quantified and a third party is bearing the cost. No amounts are included in the accounts for services donated by volunteers. Investment income is included when receivable. ## **FAMILIES UNITED NETWORK** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31st MARCH 2024** ## **1 ACCOUNTING POLICIES** ## **(d) Resources expended** All expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs related to the category. Costs of generating funds comprise the costs associated with attracting voluntary income; mainly in relation to fund raising, marketing and PR. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Items of small equipment purchased are taken to expenditure in the year in which the expenditure is incurred. Governanace costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the professional fees and costs linked to the strategic manangement of the charity. All costs are allocated between expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. floor areas, per capita or estimated usage as set out in Note 2. ## **FAMILIES UNITED NETWORK** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31st MARCH 2024** ## **2 TOTAL RESOURCES EXPENDED** |**Basis of**
**Allocation**
Actual
Staff Costs
Fundraising
Direct Activity Costs
Equipment Hire/Purchases
Other Staff Costs and Expenses
Volunteer Expenses
Trustee Expenses
Training
Publicity Materials
Consultancy
Professional
Legal Fees
Accountancy
Bank Charges
Sundries
Premises
Floor
Area
General Office Costs
Useage
Communications
Useage
Depreciation
Useage
**Total resources expended**
**Staff Costs**
Wages and Salaries
Social Security Costs
Stakeholder Pension Costs
Recruitment Costs
Charitable Activities
Fundraising
Management and Administration
**Costs directly allocated to**
**activities**
**Support Costs Allocated to**
**Activities**
The number of employees,
analysed by function was:
No employee earned £60,000 per annum or m|**Generating**
**Funds**
**Charitable**
**activities**
**Governance**
**Costs**
**2024 Total**
**£**
0
241,133
0
241,133
405
0
0
405
0
18,660
0
18,660
0
113
0
113
0
3,948
0
3,948
0
35
0
35
0
0
0
0
0
5,252
0
5,252
0
0
0
0
0
5,575
0
5,575
0
5,095
0
5,095
0
0
0
0
0
0
3,067
3,067
0
183
0
183
0
0
0
0
405
279,994
3,067
283,466
0
97,796
0
97,796
0
23,222
0
23,222
0
2,501
0
2,501
0
15,287
0
15,287
0
138,806
0
138,806
405
418,800
3,067
422,273
236,412
2,952
1,768
0
241,133
**Number**
75
1
5
ore.|**2023 Total**
**£**
230,281
2,044
22,812
5,085
4,139
0
0
5,566
329
8,454
5,095
0
2,930
220
0| |---|---|---| |||286,955| |||115,381
21,868
2,226
16,545| |||156,020| |||442,976| ||ore.|223,059
4,854
2,368
0| |||230,281| |||**Number**
75
1
5| None of the trustees received any remuneration from the charity during the year (2023-nil). The trustees claimed no expenses during the year (2023 - NIL) ## **FAMILIES UNITED NETWORK** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31st MARCH 2024** ## **3 TANGIBLE FIXED ASSETS** |**COST**
Balance at 1 April 2023
Additions
Disposals
Balance at 31 March 2024
**DEPRECIATION**
Balance at 1 April 2023
Charge for the period
Disposals
Balance at 31 March 2024
**NET BOOK VALUE**
As at 31 March 2024
As at 31 March 2023|**Leasehold**
**Improvements**
**Motor**
**Vehicles**
**Equipment**
**Office**
**Equipment**
**Fixtures &**
**Fittings**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
139,015
45,792
37,798
21,663
19,865
264,133
4,679
-
12,536
3,528
-
20,744
-
-
-
-
-
-| |---|---| ||143,694
45,792
50,335
25,191
19,865
284,877| ||114,062
37,416
23,468
17,527
17,159
209,632
5,951
2,094
5,090
1,475
677
15,287
-
-
-
-
-
-| ||120,013
39,510
28,559
19,002
17,835
224,919| ||| ||23,681
6,282
21,776
6,189
2,030
59,958| ||24,953
8,376
14,330
4,136
2,706
54,501| |**4**
**DEBTORS**
Trade Debtors
Prepayments
**5**
**CREDITORS**
**Amounts falling due within one year**
Trade Creditors
Accruals
Taxation and Social Security
Other Creditors
Deferred Income|**2024**
**2023**
**£**
**£**
2,270
2,108
21,292
25,838| |---|---| ||23,562
27,945| ||2,298
27,962
2,700
5,223
491
0
0
0
6,282
8,376| ||11,771
41,561| ## **FAMILIES UNITED NETWORK** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31st MARCH 2024** |**6**
**RESTRICTED FUNDS**
Holiday Club
Senior Respite Club
Junior Respite Club
Youth Club
Young Adult Club
Adult Club
Adult Skills Workshops
Trips & Parties|**Balance at**
**31st March**
**2023**
**£**
0
0
0
0
0
0
0
0
0|**Balance at**
**31st March**
**Incoming**
**Outgoing**
**2024**
**£**
100,589
92,331)
(
8,258
47,558
47,558)
(
0
25,725
25,725)
(
0
19,292
19,292)
(
0
19,261
19,261)
(
0
5,552
5,552)
(
0
21,261
21,261)
(
0
2,174
2,174)
(
0
**Movement in Resources**| |---|---|---| |||241,412
233,154)
(
8,258| These funds represend grants received by the charity for particular purposes and projects. |**7**
**DESIGNATED FUNDS**
At 1st April 2023
Movement in year
At 31st March 2024|**2024**
**£**
0
0
0|**2023**
**£**
0
0| |---|---|---| |||0| These funds were being held for a new building and development. The funds were released during 2015/16 into general funding for projects and services. ## **FAMILIES UNITED NETWORK** ## **INDEPENDENT EXAMINERS REPORT** ## **FOR THE YEAR ENDED 31st MARCH 2024** I report on the accounts of the Charity for the year ended 31st March 2024, which are set out on pages 7 to 12. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preperation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 (5)(b) of the 2011 Act; and to state whether particular matters have come to my attention. ## **Basis of independent examiner's report** My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or diclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do nto provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the 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 examination, no matter has come to my attention: - **1** which gives me any reasonable cause to believe that any material respect the requirements - to keep accounting records in accordance with section 130 of the 2011 Act; and - to prepare accounts which accord with the accounting records and comply with the - accounting requirements of the 2011 Act have not been met; or - **2** to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## **Victoria Moulds FFA FIPA MOULDS & CO LIMITED Chartered Accountants** Ground Floor Concept House 2 Cromwell Park York Road Estate Wetherby West Yorkshire LS22 7SU ……………………………… ## **FAMILIES UNITED NETWORK** ## **INCOME AND EXPENDITURE ACCOUNT** ## **FOR THE YEAR ENDED 31st MARCH 2024** |**Income**
Donations
Grants
User Fees
Trips/Tickets
Fundraising Events
Coffee shop Income
Deposit Account Interest
Rent Received
Other Income
Total Income
**Expenses**
Fundraising, Marketing & PR
Wages
Motor Expenses
Other Staff Expenses
Volunteer Expenses
Trustees Expenses
Hire of Equipment
Office Rent
Rates
Heat & Light
Cleaning
Premises Expenses
Insurance
Telephone
Printing, Postage and Stationary
Computer Costs
Publicity Material
Sundries
Equipment purchases
Entertainers/Workshops
Transport/Coaches
Ticket Costs
Activity Costs- Other/Materials
Food
Venue Hire/Costs
Staff Training
Accountancy
Legal Fees
Professional Fees
Consultancy Fees
Depreciation
Bank Charges
Loss/(Profit) of sale of Fixed Asset
**Surplus / (Deficit) for the year**|**2024**
**£**
1,672
407,678
37,035
1,952
10,225
2,400
338
2,505
36
463,840
405
241,133
3,333
615
35
0
0
78,669
0
12,432
1,786
4,910
8,019
2,501
3,595
11,608
0
0
113
1,969
0
6,764
4,687
4,365
874
5,252
3,067
0
5,095
5,575
15,287
183
0
422,273
41,568|**2023**
**£**
11,016
347,369
35,191
2,690
14,652
2,660
248
4,636
25
418,487
2,044
230,281
3,247
891
0
0
0
87,688
3,600
13,317
2,479
8,298
7,037
2,226
3,689
11,143
329
0
5,085
2,786
0
6,449
7,838
4,415
1,324
5,566
2,930
0
5,095
8,454
16,545
220
0
442,976
-24,488|**2023**
**£**
11,016
347,369
35,191
2,690
14,652
2,660
248
4,636
25
418,487
2,044
230,281
3,247
891
0
0
0
87,688
3,600
13,317
2,479
8,298
7,037
2,226
3,689
11,143
329
0
5,085
2,786
0
6,449
7,838
4,415
1,324
5,566
2,930
0
5,095
8,454
16,545
220
0
442,976
-24,488| |---|---|---|---| ||||| ||||-24,488|