Company registration number: 04501827 Charity registration number: 1094825
Sefton Advocacy
(A company limited by guarantee) Annual Report and Financial Statements For the Year Ended 31 March 2025
Sefton Advocacy
Contents
| Reference and Administraton | 1 |
|---|---|
| Trustees’ Report | 2 to 3 |
| Statement of Trustees’ Responsibilites | 4 |
| Independent Examiners Report | 5 |
| Statement of Financial Actvites | 6 to 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 to 15 |
Sefton Advocacy
Reference and Administrative Details
| Secretary | A S Ayres |
|---|---|
| Senior Management/Leadership Team | A Booth, Chief Executve |
| A S Ayres, Deputy Chief Executve | |
| Charity Registraton Number | 1094825 |
| Company Registraton Number | 04501827 |
| The charity is incorporated in England and Wales | |
| Registered Ofce | 11 Hoghton Street |
| Southport | |
| Merseyside | |
| PR9 0NS | |
| Independent Examiner | IMB Accountants Limited |
| 5 Wilmcote Grove | |
| Southport | |
| Merseyside | |
| PR8 2SP | |
| Bankers | HSBC Bank plc |
| Bootle | |
| 197 Stanley Road | |
| Bootle | |
| L20 3DX |
Page 1
Sefton Advocacy
Trustees’ Report
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statement of the charitable company for the year ended 31 March 2025.
Objectives and activities
Objects and aims
The Charity is constituted as a company limited by guarantee, and is therefore governed by a memorandum and articles of association. Its objectives are to relieve vulnerable people in the Sefton area who a socially excluded, empowering them to make their own choices and to give them the confidence to speak out.
In order to further these objects, the following policies have been adopted:
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a) To promote advocacy as a means of safeguarding the interests of vulnerable people and to raise awareness of the need for advocacy within the wider community and services deliverers.
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b) To deliver the service with help of highly trained and skilled volunteers from the local community who see advocacy as a means of exercising their citizenship.
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c) To continue to closely monitor and evaluate the organisation and to develop it to meet the changing needs of vulnerable people.
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d) To raise funds and to invite and receive contributions provided that in raising funds the charity shall not undertake any substantial permanent trading activities and shall conform to any relevant statutory regulations.
Public benefit
The Charities objectives are to relieve vulnerable people in the Sefton area who are socially excluded, empowering them to make their own choices and to give them the confidence to speak out.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Financial review
Principal funding sources
The principal funding sources are South Sefton CCG, Southport and Formby CCG and Sefton MBC.
Page 2
Sefton Advocacy
Trustees’ Report
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees: I D Parker H Robins S Bell L S Johnson I Jones Secretary: A S Ayres Senior Management/Leadership Team: A Booth A S Ayres
Financial instruments
Objectives and policies
The charity’s activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.
The annual report was approved by the trustees of the charity on 10 June 2025 and signed on its behalf by:
…………………………………………… I D Parker Chairman and Trustee
Page 3
Sefton Advocacy
Statement of Trustees’ Responsibilities
The trustees (who are also the directors of Sefton Advocacy for the purposes of company law) are responsible for preparing the trustees’ report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees of the charity on 10 June 2025 and signed on its behalf by:
…………………………………………….
I D Parker
Chairman and Trustee
Page 4
Sefton Advocacy
Independent Examiner’s Report of the trustees of Sefton Advocacy (“the Company”)
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of Sefton Advocacy are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145 (5) (b) of the 2011 Act.
Independent examiner’s statement
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of Sefton Advocacy as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with methods and principles of the Statement of Recommendation Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to reached.
…………………………………………………………………………… Ian Burton - ICAEW
IMB Accountants Limited 5 Wilmcote Grove Southport Merseyside PR8 2SP Date 10 June 2025
Page 5
Sefton Advocacy
Statement of Financial Activities for the Year Ended 31 March 2025
(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Unrestricted | Restricted | Restricted | Total | ||
|---|---|---|---|---|---|
| funds | funds | 2025 | |||
| £ | £ | £ | |||
| Note | |||||
| Income and Endowments from: | |||||
| Donatons and gifs | 3 | 280 | - | 280 | |
| Grants received | 4 | 328,981 | 120,700 | 449,681 | |
| Investment income | 5 | 314 | - | 314 | |
| Total income | 329,575 | 120,700 | 450,275 | ||
| Expenditure on: | |||||
| Raising funds | 6 | (30,543) | - | (30,543) | |
| Charitable actvites | 7 | (257,098) | (51,596) | (308,694) | |
| Total expenditure | (287,641) | (51,596) | (339,237) | ||
| Net income | 41,934 | 69,104 | 111,038 | ||
| Transfers between funds | - | - | - | ||
| Net movement in funds | 41,934 | 69,104 | 111,038 | ||
| Reconciliaton of funds | |||||
| Total funds brought forward | 78,494 | 3,068 | 81,562 | ||
| Total funds carried forward | 15 | 120,428 | 72,172 | 192,600 |
The notes on pages 9 to 15 form an integral part of these financial statements
Page 6
Sefton Advocacy
Statement of Financial Activities for the Year Ended 31 March 2025
(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Unrestricted funds £ Restricted funds £ Total 2024 £ Note Income and Endowments from: Donatons and gifs Grants received Investment income Total income 3 4 5 1,509 313,255 43 314,807 - 50,000 - 50,000 1,509 363,255 43 364,807 Expenditure on: Raising funds Charitable actvites Total expenditure 6 7 (30,073) (245,741) (275,814) - (46,932) (46,932) (30,073) (292,673) (322,746) Net income/(expenditure) Transfers between funds 38,993 - 3,068 - 42,061 - Net movement in funds 38,993 3,068 42,061 Reconciliaton of funds Total funds brought forward 39,501 - 39,501 Total funds carried forward 15 78,494 3,068 81,562 |
Unrestricted funds £ Restricted funds £ Total 2024 £ Note Income and Endowments from: Donatons and gifs Grants received Investment income Total income 3 4 5 1,509 313,255 43 314,807 - 50,000 - 50,000 1,509 363,255 43 364,807 Expenditure on: Raising funds Charitable actvites Total expenditure 6 7 (30,073) (245,741) (275,814) - (46,932) (46,932) (30,073) (292,673) (322,746) Net income/(expenditure) Transfers between funds 38,993 - 3,068 - 42,061 - Net movement in funds 38,993 3,068 42,061 Reconciliaton of funds Total funds brought forward 39,501 - 39,501 Total funds carried forward 15 78,494 3,068 81,562 |
Unrestricted funds £ Restricted funds £ Total 2024 £ Note Income and Endowments from: Donatons and gifs Grants received Investment income Total income 3 4 5 1,509 313,255 43 314,807 - 50,000 - 50,000 1,509 363,255 43 364,807 Expenditure on: Raising funds Charitable actvites Total expenditure 6 7 (30,073) (245,741) (275,814) - (46,932) (46,932) (30,073) (292,673) (322,746) Net income/(expenditure) Transfers between funds 38,993 - 3,068 - 42,061 - Net movement in funds 38,993 3,068 42,061 Reconciliaton of funds Total funds brought forward 39,501 - 39,501 Total funds carried forward 15 78,494 3,068 81,562 |
|---|---|---|
(322,746) |
||
42,061 - 42,061 39,501 |
||
81,562 |
All of the charity’s activities derive from continuing operations during the above two periods.
The funds breakdown for 2024 is shown in note 15.
The notes on pages 9 to 15 form an integral part of these financial statements
Page 7
Sefton Advocacy
(Registration number: 04501827)
Balance Sheet as at 31 March 2025
| Note 2025 £ 2024 £ Fixed assets Tangible assets 10 7,177 Current assets Debtors Cash at bank and in hand 11 12 4,404 182,339 186,743 Creditors: Amounts falling due within one year 13 (1,320) Net current assets / (liabilites) 185,423 Net assets 192,600 Funds of the charity: Unrestricted income funds Restricted funds Unrestricted funds 72,172 120,428 Total funds 15 192,600 |
Note 2025 £ 2024 £ Fixed assets Tangible assets 10 7,177 Current assets Debtors Cash at bank and in hand 11 12 4,404 182,339 186,743 Creditors: Amounts falling due within one year 13 (1,320) Net current assets / (liabilites) 185,423 Net assets 192,600 Funds of the charity: Unrestricted income funds Restricted funds Unrestricted funds 72,172 120,428 Total funds 15 192,600 |
Note 2025 £ 2024 £ Fixed assets Tangible assets 10 7,177 Current assets Debtors Cash at bank and in hand 11 12 4,404 182,339 186,743 Creditors: Amounts falling due within one year 13 (1,320) Net current assets / (liabilites) 185,423 Net assets 192,600 Funds of the charity: Unrestricted income funds Restricted funds Unrestricted funds 72,172 120,428 Total funds 15 192,600 |
9,569 4,391 68,862 |
|---|---|---|---|
73,253 (1,260) |
|||
71,993 |
|||
81,562 |
|||
| 3,068 78,494 |
|||
81,562 |
For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors’ responsibilities:
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The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of accounts.
The financial statements on pages 6 to 15 were approved by the trustees, and authorised for issue on 10 June 2025 and signed on their behalf by:
…………………………………………………………………………………
I D Parker
Chairman and Trustee
The notes on pages 9 to 15 form an integral part of these financial statements
Page 8
Sefton Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2025
1 Charity status:
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.
The address of its registered office is: 11 Houghton Street Southport Merseyside PR9 ONS
The financial statements were authorised for issue by the trustees on 10 June 2025
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented, unless otherwise stated.
Statement of compliance
The financial 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 the Financial Reporting Standard in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
Sefton Advocacy meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
Page 9
Sefton Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2025
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings, they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
Charitable activities
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.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor area, or per capita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustee’s meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for the UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £100.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class Depreciation method and rate Fixtures and fittings 15% reducing balance basis Office equipment 25% reducing balance basis
Page 10
Sefton Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2025
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right or defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustee’s discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Pensions and other post-retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a payment.
| 3 Income from donatons and legacies Unrestricted Funds General £ Donatons and legacies; Donatons from individuals 280 Total for 2025 Total for 2024 280 1,509 |
Total Funds £ 280 280 1,509 |
|---|---|
Page 11
Sefton Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2025
| 4 | Income from charitable actvites | |||
|---|---|---|---|---|
| Unrestricted | ||||
| Funds | Restricted | Total | ||
| General | Funds | Funds | ||
| £ | £ | £ | ||
| Grants Received | 328,981 | 120,700 | 449,681 | |
| Total for 2025 | 328,981 | 120,700 | 449,681 | |
| Total for 2024 | 313,255 | 50,000 | 363,255 | |
| 5 | Investment income | |||
| Total | ||||
| Funds | ||||
| £ | ||||
| Total for 2025 | 314 | |||
| Total for 2024 | 43 | |||
| 6 | Expenditure on raising funds | Unrestricted | ||
| Note | Funds | Total | ||
| General | Funds | |||
| £ | £ | |||
| Allocated support costs | 30,543 | 30,543 | ||
| Total for 2025 | 30,543 | 30,543 | ||
| Total for 2024 | 30,073 | 30,073 |
Page 12
Sefton Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2025
| 7 8 Expenditure on charitable actvites Staf costs Allocated support costs Governance costs Total for 2025 Total for 2024 Staf costs The aggregate payroll costs were as follows: Staf costs during the year were: Wages and salaries Pension costs Note Unrestricted Funds General £ 93,117 33,538 130,443 257,098 245,741 Restricted Funds £ 41,332 10,264 - 51,596 46,932 2025 £ 215,156 34,690 249,846 Total Funds £ 134,449 43,802 130,443 308,694 292,673 2024 £ 200,109 30,322 230,431 |
7 8 Expenditure on charitable actvites Staf costs Allocated support costs Governance costs Total for 2025 Total for 2024 Staf costs The aggregate payroll costs were as follows: Staf costs during the year were: Wages and salaries Pension costs Note Unrestricted Funds General £ 93,117 33,538 130,443 257,098 245,741 Restricted Funds £ 41,332 10,264 - 51,596 46,932 2025 £ 215,156 34,690 249,846 Total Funds £ 134,449 43,802 130,443 308,694 292,673 2024 £ 200,109 30,322 230,431 |
7 8 Expenditure on charitable actvites Staf costs Allocated support costs Governance costs Total for 2025 Total for 2024 Staf costs The aggregate payroll costs were as follows: Staf costs during the year were: Wages and salaries Pension costs Note Unrestricted Funds General £ 93,117 33,538 130,443 257,098 245,741 Restricted Funds £ 41,332 10,264 - 51,596 46,932 2025 £ 215,156 34,690 249,846 Total Funds £ 134,449 43,802 130,443 308,694 292,673 2024 £ 200,109 30,322 230,431 |
|---|---|---|
230,431 |
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full-time equivalents was as follows:
| 2025 | 2024 | |||
|---|---|---|---|---|
| No | No | |||
| Employees | 8 | 8 |
9 (2024 – 9) of the above employees participated in the Defined Contribution Pension Schemes.
Contributions to the employee pension schemes for the year totalled £40,858 (2024 - £35,738).
No employee received emoluments of more than £60,000 during the year.
9 Taxation
The charity is a registered charity and is therefore exempt from taxation.
Page 13
Sefton Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2025
| 10 | Tangible fxed assets | ||
|---|---|---|---|
| Furniture and | |||
| equipment | Total | ||
| £ | £ | ||
| Cost | |||
| At 1 April 2024 | 55,107 | 55,107 | |
| Additons | - | - | |
| At 31 March 2025 | 55,107 | 55,107 | |
| Depreciaton | |||
| At 1 April 2024 | 45,538 | 45,538 | |
| Charge for the year | 2,392 | 2,392 | |
| At 31 March 2025 | 47,930 | 47,930 | |
| Net book value | |||
| At 31 March 2025 | 7.177 | 7,177 | |
| At 31 March 2024 | 9,569 | 9,569 | |
| 11 | Debtors | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Prepayments | 4,404 | 4,391 | |
| 12 | Cash and cash equivalents | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Cash on hand | 54 | 54 | |
| Cash at bank | 182,285 | 68,808 | |
| 182,339 | 68,862 | ||
| 13 | Creditors: amounts falling due within one year | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Trade creditors | - | - | |
| Other creditors | - | - | |
| Accruals | 1,320 | 1,260 | |
| 1,320 | 1,260 |
Page 14
Sefton Advocacy
Notes to the Financial Statements for the Year Ended 31 March 2025
14 Pension and other schemes
Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £34,690 (2024 - £30,322).
| 15 Funds Unrestricted funds General Designated Total unrestricted funds Restricted funds Total funds Balance at 1 April 2024 £ 33,494 45,000 78,494 3,068 81,562 Incoming Resources £ 329,575 - 329,575 120,700 450,275 Resources Expended £ (287,641) - (287,641) (51,596) (339,237) Unrestricted funds General Designated Total unrestricted funds Restricted funds Total funds Balance at 1 April 2023 £ 14,501 25,000 39,501 - 39,501 Incoming Resources £ 314,807 - 314,807 50,000 364,807 Resources Expended £ (275,814) - (275,814) (46,932) (322,746) |
Transfers £ (20,000) 20,000 - - - Balance at 31 March 2025 £ 55,428 65,000 120,428 72,172 192,600 Transfers £ (20,000) 20,000 - - - Balance at 31 March 2024 £ 33,494 45,000 78,494 3,068 81,562 |
Transfers £ (20,000) 20,000 - - - Balance at 31 March 2025 £ 55,428 65,000 120,428 72,172 192,600 Transfers £ (20,000) 20,000 - - - Balance at 31 March 2024 £ 33,494 45,000 78,494 3,068 81,562 |
|---|---|---|
78,494 3,068 |
||
81,562 |
The specific purposes for which the funds are to be applied are as follows:
The designated fund is a contingency fund. It is the aspiration of the board that the fund is build up to a level such that it would meet three months expenses of the charity.
Page 15