Charity number: 1096213
Encompass - The Daniel Braden Reconciliation Trust
Unaudited
Trustees' report and financial statements
For the year ended 31 December 2024
Encompass - The Daniel Braden Reconciliation Trust
Contents
| Page | |
|---|---|
| Reference and administrative details of the charity, its Trustees and advisers | 1 |
| Trustees' report | 2 - 3 |
| Trustees' responsibilities statement | 4 |
| Independent examiner's report | 5 - 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the financial statements | 9 - 15 |
Encompass - The Daniel Braden Reconciliation Trust
Reference and administrative details of the charity, its Trustees and advisers For the year ended 31 December 2024
| Trustees | A K Braden |
|---|---|
| Ms C R Mutimer | |
| N Pressley | |
| Ms A Carmouche | |
| Ms E Moisl (resigned 11 March 2025) | |
| A Jones (appointed 11 March 2025) | |
| D Moses (appointed 11 March 2025) | |
| Charity registered number 1096213 Principal office 25 Church Street Shoreham by Sea West Sussex BN43 5DQ Accountants Kreston Reeves LLP Chartered Accountants 9 Donnington Park 85 Birdham Road Chichester West Sussex PO20 7AJ |
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Encompass - The Daniel Braden Reconciliation Trust
Trustees' report For the year ended 31 December 2024
The Trustees present their annual report together with the financial statements of the charity for the 1 January 2024 to 31 December 2024.
Objectives and activities
a. Policies and objectives
The Trust's objectives are to promote dialogue and understanding, build bridges between communities, and create networks of young people fighting for change.
b. Activities undertaken to achieve objectives
This is achieved by means of challenging adventure programmes and facilitated discussions focusing on conflict, identity and cultural differences, with the long term aim of creating a global alumni dedicated to peaceful coexistence. Members of the alumni are encouraged and supported to set up local community projects which fulfil the aims and objectives of the Trust.
c. Main activities undertaken to further the charity's purposes for the public benefit
The trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the charity’s aims, objectives and activities and are satisfied that they fully meet it.
d. Main achievements of the charity
Encompass has been working since 2003 to promote dialogue in order to fight injustice and prejudice across divided communities, with the hope of fostering understanding, trust and empathy. Since 2017 our work has focused on the conflict in Israel and Palestine. Following the events of October 2023 and their aftermath, it has been effectively impossible to run programmes bringing young people together from across this divide. 2024 therefore saw little activity and, with no prospect of being able to return to our core activity in the foreseeable future, the Trustees have decided to cease operating and to close the Charity at the end of 2025.
Funds at the end of 2024 stood at £118,472 and plans are in place to use these funds over the course of the year to consolidate the work that has been undertaken over the last 22 years and to equip others, especially our alumni, to take the work forward in other ways.
Our plans for 2025 will see us:
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Conduct a U.S. tour for five experienced Encompass alumni two Israelis, two Palestinians and one Arab Israeli in order to share and educate about all that Encompass has learned and achieved over the past 22 years. The tour plans will be subject to a rigorous risk assessment and programme of risk mitigation.
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The alumni will join Project Common Bond in Stockbridge, Mass. where we are partnering with Dignity Beyond Borders all participants will have lost direct family members to war or violence. From there they will stay another six days travelling around the N.E. USA talking to Jewish and Interfaith groups in Portland, Greenfield, Lenox Albany/ Troy and Brattleboro, Vermont.
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Give weekly food parcels to people displaced by the current conflict
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Organise one final Journey of Understanding in November in Cyprus to focus on the training of trainers, although this will be reliant on obtaining the visas and travel permits for our alumni and some from sister organisations, with the hope that they can carry on the ENCOMPASS message.
Any money and assets remaining at the point when operations cease will be transferred to another charity with similar objects.
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Encompass - The Daniel Braden Reconclllation Trust Trustees, report (continued) For the year ended 31 December 2024 Flnanclal revlew . Golng concern After making appropriate enquiries, the Trustees have assessed the charitys ribility to continut as a going concern. As the outcome of this assessment resulted in the decision to wnd do7 the charity, the financial statements have been prepared on a basis other than going concem. See note 2.£ fly more details. b. Key flnanclal perforniance indicators ThE Staternent of financial activities on page 7 sho'ws nel income for the year of £37.497 {2023: net expenditure of £ i74). The total funds inueased from £80,975 ti) £118,472. Structure, governance and management a. Coiistltutlon Enc )mpass The Daniel Braden Reconciliation Trust is a registered charity, numbi3r 1096213, and is constituted n0r a Trust deed. b. Methods of appolntment or electlon of Trustee5 ThE management of the chaiity is the responsibilty of the Trustees who are elected and co opted under the terms of the Trust deed. Approved by order of the members of the board of Trustees and signed on their belalf by: (Ln ¥ NPr8 518y Date: Page 3
En<',ompass - The Daniel Braden Reconciliatlon Trust Statement of Trustees. responsibilities For the year ended 31 December 2024 The Trustees are responsible for preparing the Trustees, report and the financial statements in accordance with aprlicable law and United Kingdom Accounting Standards (United Kingdom Ge.nerally Accepted Accounting Pra'tice). The law applicable to cbarities in England & Wales requires the Trustees to prepare financial statements for eacli financial which give a true and fair view of the state of affairs of the chaiity 3nd of its incoming resources and appli-ation of resources, including its income and expenditure, for that perithl, In preparing these financial stGlI?ments. the TnJstees are reGL'ired to. select suitable accounting policies and then <?pply them consistently: observe the methods and principlas of the Cliarities SORP (FRS 102). make judgments and accounting estimates that are reasonable and prudent.. state whether appl cable UK Accounting Staiidards (FRS 102) have been followed. subject to any material departures disdosed and explained in the financial ststements" prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping adequat.e aCcntIng records that are sufficient to show and explain Ihe =haritls transacts'ons and disclose Trth reasonable accuracy at any time the f rianthal position of the charity anG' enable them to ensure that the financial slatements comply with the Charities Act 2011, the Charity {Acx)unts and Reports) Regulations 2008 ar,d thE.' provisions of the Twst deed. They are also responsible for safpguarding the assets of the charity and hence f()r taking reasonable steps for the prevenkn'on and detection of fraud and other irregularities. Approed by order of the members of the board of "frustees and signed on its behalf by: N Pressley Dat8: X JV-L >4yS Page 4
Encompass - The Daniel Braden Reconciliation Trust
Independent examiner's report For the year ended 31 December 2024
Independent examiner's report to the Trustees of Encompass - The Daniel Braden Reconciliation Trust ('the charity')
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2024.
Responsibilities and basis of report
As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared the accounts 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 applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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 that in any material respect:
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accounting records were not kept in respect of the charity 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 the methods and principles of the Statement of Recommended 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 would draw your attention to note 2.2 which outline the basis of preparation of the accounts.
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 be reached.
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Encompass - The Daniel Braden Reconciliation Trust
Independent examiner's report (continued) For the year ended 31 December 2024
This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.
Signed: Dated: 25 July 2025
Lucy Hammond BSc FCA
Kreston Reeves LLP Chartered Accountants 9 Donnington Park, 85 Birdham Road, Chichester, West Sussex, PO20 7AJ
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Encompass - The Daniel Braden Reconciliation Trust
Statement of financial activities For the year ended 31 December 2024
| Note Income from: Donations and legacies 2 Investments 3 Total income Expenditure on: Raising funds 4 Charitable activities Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2024 £ 63,911 99 64,010 - 26,513 26,513 37,497 80,975 37,497 118,472 |
Total funds 2024 £ 63,911 99 64,010 - 26,513 26,513 37,497 80,975 37,497 118,472 |
Total funds 2023 £ 62,504 71 |
|---|---|---|---|
| 62,575 1,000 62,149 |
|||
| 63,149 (574) 81,549 (574) |
|||
| 80,975 |
The Statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure in 2023 was from unrestricted funds.
The notes on pages 9 to 15 form part of these financial statements.
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Encompass - The Daniel Braden Reconciliation Trust Balance sheet As at 31 December 2024 2024 2023 Nole Current assets Debtors Cash at bank and in hand 119,672 73,303 119.672 82,103 Cre.iJit)rs'. amounts falling due wthin one yt..ar 10 (1,200) {1,1281 Net current assets 118,472 80.975 Total net assels 118,472 80,975 Ch<ifity funds Unrestricted funds 118,472 80,975 Totill funds 118,472 80,975 The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by.. ty,LP4 rf$5 N Pressley Date: Jw%YS The notes on pages 9 to 15 fomi part of these finarcial statements. Page 8
Encompass - The Daniel Braden Reconciliation Trust
Notes to the financial statements For the year ended 31 December 2024
1. Accounting policies
1.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Encompass - The Daniel Braden Reconciliation Trust 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.
1.2 Basis other than that of the going concerng concern
The charity is in the process of winding down its operations and is expected to complete this process before the end of the next accounting period. Therefore the financial statements have been prepared on a basis other than that of a going concern. The financial statements do not include any provision for the future costs of terminating the activities of the charity except to the extent that such costs were committed at the balance sheet date.
1.3 Income
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 income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
1.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity.
Charitable activities and Governance costs are costs incurred on the charity's operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.
Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
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Encompass - The Daniel Braden Reconciliation Trust
Notes to the financial statements For the year ended 31 December 2024
1. Accounting policies (continued)
1.4 Expenditure (continued)
Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.
1.5 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
1.6 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
1.7 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
1.8 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
1.9 Fund accounting
General funds are unrestricted funds which 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.
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Encompass - The Daniel Braden Reconciliation Trust
Notes to the financial statements For the year ended 31 December 2024
2. Income from donations and legacies
| Donations Fundraising campaign Donations Grants Total 2023 |
Unrestricted funds 2024 £ 25,235 - 25,235 38,676 63,911 62,504 |
Total funds 2024 £ 25,235 - 25,235 38,676 63,911 62,504 |
Total funds 2023 £ 17,372 6,301 |
|---|---|---|---|
| 23,673 | |||
| 38,831 | |||
| 62,504 | |||
3. Investment income
| Investment income Total 2023 Expenditure on raising funds Costs of raising funds Fundraising campaign |
Unrestricted funds 2024 £ 99 71 Unrestricted funds 2024 £ - |
Total funds 2024 £ 99 71 Total funds 2024 £ - |
Total funds 2023 £ 71 |
|---|---|---|---|
| Total funds 2023 £ 1,000 |
4. Expenditure on raising funds Costs of raising funds
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Encompass - The Daniel Braden Reconciliation Trust
Notes to the financial statements For the year ended 31 December 2024
5. Analysis of expenditure by activities
| Promote understanding Total 2023 Analysis of direct costs Direct programme costs Payments to agents |
Activities undertaken directly 2024 £ 16,431 50,663 |
Support costs 2024 £ 10,082 11,486 |
Total funds 2024 £ 26,513 62,149 Total funds 2024 £ - 16,431 16,431 |
Total funds 2023 £ 62,149 |
|---|---|---|---|---|
| Total funds 2023 £ 34,800 15,863 |
||||
| 50,663 |
Analysis of support costs
| Staff costs Insurance Office expenses Governance costs |
Total funds 2024 £ 6,728 715 1,439 1,200 10,082 |
Total funds 2023 £ 8,851 695 812 1,128 |
|---|---|---|
| 11,486 |
6. Independent examiner's remuneration
The independent examiner's remuneration amounts to an independent examiner fee of £1,200 (2023 - £1,128).
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Encompass - The Daniel Braden Reconciliation Trust
Notes to the financial statements For the year ended 31 December 2024
7. Staff costs
| 2024 £ Wages and salaries 6,728 The average number of persons employed by the charity during the year was as follows: 2024 No. Average number of employees 1 No employee received remuneration amounting to more than £60,000 in either year. |
2023 £ 8,851 |
|---|---|
| 2023 No. 1 |
|
8. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).
During the year ended 31 December 2024, no Trustee expenses have been incurred (2023 - £NIL).
9. Debtors
| Due within one year Other debtors Creditors: Amounts falling due within one year Accruals and deferred income |
2024 £ - 2024 £ 1,200 |
2023 £ 8,800 |
|---|---|---|
| 2023 £ 1,128 |
10. Creditors: Amounts falling due within one year
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Encompass - The Daniel Braden Reconciliation Trust
Notes to the financial statements For the year ended 31 December 2024
11. Statement of funds
Statement of funds - current year
| Unrestricted Funds Statement of funds - prior year Unrestricted Funds |
Balance at 1 January 2024 £ 80,975 Balance at 1 January 2023 £ 81,549 |
Income £ 64,010 Income £ 62,575 |
Expenditure £ (26,513) Expenditure £ (63,149) |
Balance at 31 December 2024 £ 118,472 |
|---|---|---|---|---|
| Balance at 31 December 2023 £ 80,975 |
12. Analysis of net assets between funds
Analysis of net assets between funds - current period
| Current assets Creditors due within one year Total |
Unrestricted funds 2024 £ 119,672 (1,200) 118,472 |
Total funds 2024 £ 119,672 (1,200) |
|---|---|---|
| 118,472 |
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Encompass - The Daniel Braden Reconciliation Trust
Notes to the financial statements For the year ended 31 December 2024
12. Analysis of net assets between funds (continued)
Analysis of net assets between funds - prior period
| Current assets Creditors due within one year Total |
Unrestricted funds 2023 £ 82,103 (1,128) 80,975 |
Total funds 2023 £ 82,103 (1,128) |
|---|---|---|
| 80,975 |
13. Related party transactions
During the year to 31 December 2024, donations without conditions were received from trustees totalling £19,490 (2023: £12,490).
There are no other related party transactions requiring disclosure (2023: none).
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