REGISTERED COMPANY NUMBER: 04403457 IEngland and Wales) REGISTERED CHARITY NUMBER.. 1098562 Rg ort olthe Tru ¢8 and Unaudlttd Fln8ncS81 Statements For The Ye nd8d 31 Ma h 2024 The Frl•nd¥h5 Caf• L Kingscolt Dix Limited Chartered Accountants Goodridge Court Goodridge Avenue Gloucester Gloucestershire GL2 SEN
Th• Friendshl Cafe Ltd Cont•nt8 of the Flnanclal Statemen1$ ForThe Year Endèd 31 Mar¢h 2024 Page Report of the Trust• 1 10 5 Ind•p•nd•nt Examln•rf$ Report stat•rn•nt of Flnanclal Actlvltl•• 8alanc• Sh••t Cash Flow Stat•m•nt 10 Note• to th• C••h Flow Stat•m•nt Not• to th• Fln•n¢lal Statements 12 19 23 D•tll•d St*t•ment of Flnancl•l Actlvltl 24 10 2S
The Frl•ndshl Caf• Ltd Re rt of the Trustees For Tho Ytrar End•d 31 March 2024 The Iru51ees who are also dir1r$ ol the charity for Ihe purpose5 of the Companies Act 2006, present their report with the financial statements of the ¢harty for the year ended 31 March 2024. The trustees have adopted the provisions ol Accounting and Reporbng by Charitses". Statement of Recommended Pracli¢e applicable to charities preparing their a¢Unts in accordance with the Financial Reporb'ng Stsndard applicable In the UK an¢J Republic of Ireland {FRS 1021 leffective 1 January 20191 OBJECTIVES AND ACTIVITIES Ob)¢¢tlv•s and alms The Friendship Cafe Ltd (hereafter referred lo by its working name of The FrndShip Cale'l is a registered charity in England. and a company limrted by Guarantee and not having any sharo ¢apilal. registered with Companies House. The rnanagemenl of The Friendship Café is Ihe responsibility of the Iruslees who are elted under the terms of the Memorandum and Arb"es of Assocots"on. The Friendship Café ¢onbnues lo acl as an important and increa5ingty used resource by the community. The scope and range of adivths have broadened due lo demands and needs driven by the communities which we serye. The principal object of The Frndship Café is to facilitate and provide 8 broad range of social. educaltonal and recreatKJnal opportunibes to every Sect of community in Gkuce$ler wlh a particular focus on groups who have hisloricalty experienced exdusion. inequality and marginalisation. Publlc b•n•fft The Charity looks to achieve these oty"ectives, whilst demonstrating its charitable purpose for the public benefit by the provisK>n of ts facilit$ lo a number of bcal groyps, runnin9 the city farm. providing riding 10$50n$ and many other communty proJ. The Iru$lee$ consider that they havg compld wth their duty to have due regard to the publ benefit guidance when exereising any ptswers Of duts to the gufvaance Is relevant. Page 1
The Frfendshl Cafe Ltd ort of the Trustees For The Year Ended 31 Mar ACHIEVEMENT AND PERFORMANCE Charilabl• actlvitits The year has been one filled acbvities. new developmen15 and improvements, a snapshot of which Is provided below. However, there were also various challenges and setbacks, that we are in the process of learning from and gradualty aiming lo overcome. Here are some of the headline areas of work. Each has a wealih of stories behind it and we are indebted lo our staff. volunteers and supporters who make it happen. We apobgise that we cannot name everyone - would go on to three figures as the a so many. Youth ActSvltltt •t thè Frt•ndshlp Cafe We have continued to run regular sessions in Archery. Jujrtsu, Dads n Lads, and Fam Club. Thankfully, we have txen able to restart regular swimming Se$$n$ after a short break whilst GL1 Leisure Centre closed d¢)wn and then reOed. In a¢¢ilion to the regular activrtes above. there were 12 Girts Activrties including.. Boat Tnp, Laser Tag. Butterny Park. Baking lesson al Treasu Seekers. Bike Maintenance. Mums & Daughters Pgza night. Thur5 nvjht ¢lub- BBQ, Cookie making, Gym. Games. CandLg Making. and $UPFQrting local Muslim School Fete. Th¢re were also a further 6 Boys A¢tivths induding". Bowling. Virtual Reality. Camp Fire Cooking 1x21, Bike Maintenance. DnL Pizza and Pottery Trip. Joint Youth Aclivilies18oys & Girls) acb'vities included.. Sa"ence Festival, Theatre, Outdoor Archery & Sports Day. Literature Fe$lival. Climbing O, Go Aw IGCRPI Bikeabilty (Level 1 and 21 Pony Racing visit. Catch a Smile Farm Club Inp, and visits to Hartpury College Animal care and Equine centrns. There were alw six famity ¥sn5 al Avon Rhling Centre (for asylum seeker familios in temporary mmodalKJnl. and Drayton Manor trip. As with all our activities we strive and vk hard lo provide a sale. secure and welcoming environment where everyone can engage in social, recreational and educational actiwties. Over a Iho(t$and young people will have taken part In these aclivitses, not Including the events Whe members ol the public would have comg in. Our main youth le4m Manager Tracey-zahara has taken a sabbakn.cal al th• end of this year. An essential member ol the Youth Work leam we ¢annol thank her enough lof hei role. We do hope to See her return in some capacity when circumsfance5 allow. Fouzia Qureshi has picked up from this space and ensured that the work continues The youth work team la lotsl of 24 stsff. volunteers or bank staffj deserve th8ir own report. bul a look through the quarterty cafè rbewsletter. compibd by Shuaib Kathrada, provides some idea ol what they have been up lo. Outdoor Actfvlti•s A separate role ol Outdoor Leaming Officer was created thanks to the Ernest Cook Twsl and this was tsken on by the very enlhusiaslic an¢J able Sameera Veshmia, who has worke(I with the youth and fam team amongst others fo run some great projects - again hef realty deserves its own report and Is updated Ihrough the Café Newsletter. The C•rern group FC in partnership wlh Adult Social Care ¢onbnues to provide culluralty. religiously 8nd linguislrally appropriate day care I drop-in sUPPOrt lo Asian men and women of South Indran heritage In the absence ol appropriale, welcoming an(J acceptable Mainstarn Services. the support Servi aims to provide not only physical, bul spiritual, emotional, psychdogical anLI cultural wellness Over the course ol the year the range of acliviiS prowded aimed at Improving the health and wgllbeing ol the elders attending included 1 Health & Wellbeing. arts and crafts, fun and games. refreshments . snacks . massage therapy , meditation 2. Learning and ba51c ski115 En9lish18nguage. basic digital. confklence buikling ski115 Page 2
The Frlendshi Cafe Ltd Re ort of the Trustees For The Ygar Endèd 3 March 3 Keep-fit.. Sealed -exercise, yoga, 'laughler therapy,, 4 Communities." Discussions on topics of interest, participating in community events such as Dementia awareness. Mental Health, Carers. workshops on cancer, diabetes, aessing I barriers lo access mainstream support, and other NHS workshops) 5. Advice and Information.. carers for the elderly supported are supported whenever the need arises ladviee as well as signposting lo other relevant services). A small informal group for older Asian men has also been meeting weekly, led by volunteer Mahmoud Patel Th• Emma Wllll¥ Sewlng Studlo Ay5ha Randera continued lo lead on the sewing sludiolwomen's dèvelopment work. Il's lar more than just a sewing studio and lo be fair lo her, only a personal visit and conversation can explain the breadth of work that Ay$ha and her volunteers are involved through this base. From 1-1 support lo women in very difficult clrcumstances lo arranging walks in the countryside lo helping women sel up micro-enlerprises and everything else in bètsveen. Th• Coff•• Shop This space continues lo act as the reception the main centre and led by Tina Culhbert and her fantastic team 0110 part lime staff and volunleers, remains a 5-star rated community cafè. We thank the fundefs who have enabled us lo keep this e$5enlial community venue running and are pleased lo say that we undertook major refurbishments and expanded into a ngw area, during the Christmas holiday shutdown period of 2023124. st Jam•• Clty F•rm We Ihink that this slalemenl received direct from ono parent. What C¢X•kie means lo us" Is as helpful as can be lo explain the impact ol the City Farm., "Cookiè isn't just a 'pony ride, for 'A'. Cookio is therapy. A 15 three ye8rs old and is aulislic. He struggles everyday with his condition. Most limgs before we gel to Cookie. A Can be in a overwhelmed slate due lo his autism - however this overwhelming stale instsnlly calms as soon as he spots Cookie. A then chooses the helmet ho needs lo wear, which lea¢hes him rules ol safety. Then he's ready lo be pul on Cookie and this is where the 'magic' happens. Stat151ically, individuals on the spectrum don't show their emotions loo easily, so when A smiles the instant he 15 sal on Cookie, this as a mum lo A, is worth so much more than anyone could under$¢and. Cookie's pony rides also promote A's language skills. He is non.verbal bul when he rides, he 'clicks' lo the movement. He can say'cookie. which he does when he sees her He now also says 'hor$e' and sounds 'neigh' so not only is cookie an emotional support, she also encourages A In so many other ways. I would also lik8 to write a little about what I gel from this. As a Single mother in rKeipl of benefits due lo rny physical and mental health, I wouldn't ever be able lo afford lo give A this experience bul with Sl James Farm I can.. .Nol only as we are in a 'cosl of living, crisis, bul we are in the group ol 'poorer income and a8,. The lacl Sl James recognises this and gives people like ourselves this low cost opportunity is super beneficial to many parents. mental health. I cannot thank everyone at Sl James enough. Everyone al Sl James farm 15 incredibly kind. knowledgeable and giving with their lime. They all take the lime lo allow A and I lo inleracl with all the animals that we also love so much. Especi811y Karen who has constant paliencfj and understanding of A's needs. Karen has also not only supported A during the rides, but myself too. Karen has been a listening ear lor n)e, in times I really needed lo share bul had no one to share with. My little one and I have both benefited so much from these experiences and are both forever grateful" Whilst this is just one of many positive Storie5 we receNed feedback from, towards the end ol year. we also faced a combination of adverse weather, staff changes and sickness in the animals. As reported in the previous year, Imran Icoordinaltsrl wa$ also scheduled lo leave. His involvement overseeing the farm and also managing the horse-riding school, meant that we were not in a position lo continue wilhoul him and there wa$ no smooth Iran511ion that could be arranged We therefore had lo lernporarily close some of the activitie5 al the f8rm and rehome all the animals, temporarily or permanently. We have therefore been using this as an opportunity lo consult with local people about the best ways lo resiart and this is where we are al this moment. Although the farm closed lo the public on a daily basis, the farm coffee shop was open during the Summer/Auturnn and several consultation events have been held, with a handful of volunteers COnnuing lo try and maintain the grounds. Page 3
The Friend hi C4f• Ltd ort of the Trustee$ For The Year d 31 March 20 We would like to thank our supporters for Iheif un¢Jerslanding during Ihts challenging period and appCiate their flexibility with their fvnding arrangements - we assure you that we WAII be doing our besl lo ensure that this vital community asset will be reopening in the not-too distsnl future. tjut there is much work to be done I'inshAllahl' l God-willingl. Other projects: As well as our key partners who are based on the site and run Iheii own aclivilw, or jointly wilh us, such as Fair Shares. who run the woodwork shop. manage the City Fami's allotrnents and the weekty arts club and luncheon club at the Friendship Café. there were also other projects running on a regular basis. These included.. Access Social care, 'Frame Runners.. 'Frt Biids., Guinea community meetings. Women's Book Club. Inclusion Glouceslef s Women's Hub, Bangladeshi Carers and the Young Thinkers - each in their own way provided 8 18ntaslic seryice lo the community 'Unreftected Relleclions, a collaborative local history proiecl led by Ismail Kholwadia, also facilitated number ol showng$ of short films, documenting the arrival ol the earfy Muslim mwranls lo Gk)ucester. An excellent an¢J very-overdue project, this work ha$ laid the foundalKJns for further work lo continue. As 8lwèys. the Friendship Calè was the go-lo p*e for many organisalions as Ihe port of call for small and large charities and govèrnment departments and professionals, seeking advice on matters that they needed some guidance on, mainly felaling to rnatters concerning ethn minonty engagement or specific Issues. We didn't claim lo be the experts bul did our best lo provKle advth or signpost them In the rwht difeclion Finalty, we said farewell to Imran Atcha. lounder member and C¢Jttdinalor who left after ovèr 23 years in February 2024 Imran conty'nues lo remain a supporter in the background. but his central role has not been an easy one lo replace. Aclivilie5 are updated regularty in the rletter which Can be tesSed from OUT website, and more Irequenlly through the various facebook. Inslagram pages and our own you tube channel. For more information. please visit-. www.thelriendshipcafe.mm FINANCIAL REVIEW Flnancial posltlon The charity's annual income Increased by £211.640 10 £676.191 in the year ended 31 March 2024. Overall the Charity reported a surplus lor the year 01 £59, 128. Total èxpendrture for the year was £617,rJ53 whh was an Increase of £86.550 on the prh?r year. Total lund5 carried forward al 31 March 2024 were £411.017. Reserves pollcy The Charitys reserves policy is to try and maintain a level of reserves that cover al least six monihs running C051s ol the organisalion. The unreslricled funds of £66.613 ai 31 March 2024 are consKlered satssfaclory for this PUTP05e. A signilicanl amount of unrestricted funds were from supporters for specilK prO¢S fof use over a penod ol years. They donated In advance for the longeT-temi benefil of the Organisatn. STRUCTURE, GOVERNANCE AND W4NAGEMENT Governlng document The charity Is controlled by its governing document. a deed ol trust. and wnststutes a limited company. limited by guarantee, as defined by the Compan$ Act 2(K. Recrultm•nl and appointment of new tsust••$ New Iruslees are recruited from the local communrty and tutored by Ihe existing trustees. Page 4
The Friendshi Cafe Ltd Re ort of the Trustee$ ForThe Year Ended 31 March 2024 REFERENCE AND ADMINISTRATIVE DETAILS Register•d Company number 04403457 (England and Wales) Registered Char5ty number 1098562 Registered office Chequers Bridge Centre Pain$wi¢k Road Glou¢e$ter GL4 6PR Trust•as H Kadodia Communty Worker R H Limalia M J Ghanli Chartered Accountant R Corfield F Shaikh Human Resources officer (resigned 9.10.241 Indep•nd•nt Ex•mln•r Kingscott Dix Limited Chartered Accountants Goodridge Court Go¢dridge Avenue Gloucester Glouce$lershire GL2 SEN Approved by order ol the board of Iruslees on and signed on rts behalf by.. imalia . Trustee Page 5
Inde ndent Examinerfs Re The Friendshi rt to the TnJste•s Cafe Ltd Independent gxaminerfs rnport to the Irystoos of Th• Friondship Caf• Ltd (Yh• Company'l I report to the charity trustees on my examinalKJn of the accounts of the Company for the year ended 31 March 2024. Responsibilitie$ and basis ol report As the ¢harity's trustees of the Company land afso its di¢ for the purposes of company lawl you are responsible for the preparab'on of the accounts in accordance with the requirements ol the Companies Act 20061'the 2006 Act'i. Having satisfied myself that the a¢¢ounts of Ihe Company are not required lo be audf(ed under Part 16 of the 2006 Act and are eligible for independent examination. I report In respect of my exarnination of your charity'5 accounts as carried oul under Section 145 of the CharTbes Act 2011 I'lhe 2011 Act'l In carrying out my examination I have followed the Oireclions given by the Charity Commission under Section 145151 Ibl of the 2011 Act Ind•p•ndent •xamln•rf• #t•t•ment Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body I can confirm that l am qualrfied to undertake the examinatKn because l am a member of the Institute of Chartered Accounlanls in England and Wales. which is one ol the listed bods. I have completed my examinalion. I confim that no rnatters have come to rny attention in connection with the examination givin9 me cause to believe-. accounting records were not kept in respect of the Crynpgny as require(I by Section 386 of the 2006 Act.. or the accounts do not attord with those records", or the accounts do not compty with the accounting requirements of Section 396 01 the 2006 Act olher ihan any requirement th81 the accounts give a tfue and fair view which is not a matter considered a$ part ol an independent examination, or the accounts have not been prepared in accc*dance wlh the methods and pnnuples of th6 Statement ol Recommended Practice for accounting and reporting by charilies (applicable to charities preparing their accounts In acrdanCe wilh the Financol Reporbng Standafd applicable In the UK and Republic of Ireland IFRS 10211. I have no concems and have come across no ott1 mattern in wineekn'on with the examination lo which attention shoukl be drawn in this rowt in order lo enable a proper unoerstsnding of the accounts to be reached. Mark Spashett Bsc FCA Kingscort Dix Limited Chartered Accounlanl$ Goodridge Court Goodridge Avenue Gloucester Gloucestershire GL2 SEN Date.. Page 6
The Friendshi Cfe Ltd Statement of Finan¢ial A¢tivltle$ F r Th Year Ended 31 March 2024 31.3.24 Total funds 31.3.23 Tot81 funds Unrestficled Restricted lurK15 funds Notes INCOME AND ENOOWMENTS FROM Donations and legacies 60.535 60,536 85.454 Charitable a¢ti¥iti•$ Police and Crime CoMmissnr BBC Children in Need Carers Farm Friendship Cale Coffee Shop NHS Perinatal Riding Wornen$ Developmenl Active Gloucestershire Thity Percy Foundation Diabetes proie History project Levelling up together Shared Prospenty fund Outdoor barning Officer Farm Cafe English cooking gioup M Patel 4.803 21.660 35.000 46,891 2,600 12,250 25,084 25,647 5.504 22,373 35.0 81.804 15,000 31,661 22,373 35,000 89.304 15.000 31,661 7,500 9,600 600 158,504 20.700 14,500 15.500 158,504 20.7C¥J 14.500 15.500 85,000 7,000 30,0fy) 32,1)00 10.000 1,255 32,Crf)O 10,000 1,255 Other trading actiwts'es Other income 72.716 56.942 72,716 56,942 58,217 49,441 Tot1 197.693 478,498 676,191 464.551 EXPENOITURE ON Ralslng lund• Other trading activitses 42,382 7.475 49,857 34,273 42.382 7.475 49,857 34,273 Charitbl8 activities BBC Children In Need Chequers 8ritJge Carers Farm Friendship Cafe Gym Coffee Shop NHS Perinatsl Ri(Jing Womens Development Thirty Percy Foundation History projecl Outdoor learning Otter Farm Cafe English cooking group Outreach exercise M Patel 21.015 21.719 26.945 46.868 68.087 21,015 48.570 29.452 89.054 92.115 21,660 45,298 30,526 63,343 83,760 245 58.424 18.440 51,686 8.275 75,763 11.612 28,B51 507 40.186 241.028 87.118 150 29.602 19. 19,295 1C6.413 150 46.088 21,538 60,501 15.935 6,988 5.076 3.056 16,486 2,032 80 501 15,677 6.039 991 3.056 258 949 4,085 23,097 130 3,981 1,255 1.255 The notes lorm part of these financial Statements Page 7
The Frlendshi Cafe Ltd Statemènt of Financial Activities For The Year End•d 31 March 2024 31.323 Total funds Unreslricled Reslricled funds funds Total funds Notes Totsl 275,622 341,441 617,063 530,513 NET INCOMEIIEXPENDITUREI 177,929} 137,057 59,128 165,9621 RECONCILIATION OF FUNDS Total funds brought forward 144,542 207,347 351,889 417.851 TOTAL FUNDS CARRIED FORWARO 66,e13 344,404 411,017 351,889 The notes form part ol these financial slalements Page 8
The Friendshi Cafe Ltd Balance She•t 31 March 2024 31.3.24 Total funds Unrestricted fvnds Restn'cted funds Total funds Notes FIXED ASSETS Tangible assets 13 72.374 42,581 114.955 120,012 CURRENT ASSETS Debtors Cash al bank and in hand 14 11.725 14 17,970 360,721 29,695 360.735 66,882 301,627 11.739 378,691 390,430 368,509 CREDITORS Arnounls falling due within one year 15 (17.498) 176,8701 194,3681 1136,6321 NET CURRENT ASSETS 15.759) 301.821 296,062 231,877 TOTAL ASSETS LESS CURRENT LIABILITIES 66,615 344,402 411,017 351.889 NET ASSETS 66,615 344,402 411.017 351,889 FUNDS Unrestriclgd funds Reslricled lunds 16 66,615 344,402 144.542 207.347 TOTAL FUNDS 411,017 351.889 The charitable company is entit to exemption from audrt under Seclic*n 477 of the Companies Act 2006 for the year ended 31 March 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance wlh Seth"on 476 of the Companies Act 2CQ6. The Iruslees acknowledge their resp)nsibilities fof ensuring that the charitsble company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and Ib} prepanng financi81 ststements whKh give a true arKI fair view of tho slate of affairs of (he charitable company as at the end of each financial year and of rts surplus or defiai for each financial year in accordance with the requirements of Seclion$ 394 and 395 and which olhemise eomply with the requirements of the COmpanS Act 2006 relatsng to financial stalemenls. so far as applicable to the charitable ¢ompany. These financial slalemenls have been prepared in accordance vrilh the provisions applicab to ¢harilable mP8nies subject lo the small compan$ regime. The fin al statemen1$ were approved by the Board of Truslees and authorised for issue on . and were sned on its behalf by.. RHLI ia- Trustee The lloles form part of these financial slalemenls Page 9
The Friendshi Cafe Ltd Cash Flow Ststement For The Year Ended 31 March 2 31 3.24 Notes Cash flows fffom operating artlvlties Cash generated from operalKins 60.S60 123.3401 Net cash provided byllused inl operakn.ng aCINe$ 60,560 123.3401 Cash flows from Investing activities Purchase of tsngible fixed assets 11,452 Net cash lused inyprovided by investin9 aCtNrties 11.4521 Change In ca•h and c••h •qulv•l•nt4 In the r•portlng perlod Cash and cash equlvaleTrts at th• b•glnnlng of th• r•portlng p•rlod 59.108 123,3401 301.627 324.967 Ca¥h •nd ¢*•h 1¥a10nts •t the •nd ol tho r•portlng pèriod 360,735 301.627 The notes form part of these financral statements Page 10
The Friendshi Cafe Ltd Notes lo the Cash Flow Statement For The Year Ended 31 March 2024 RECONCILIATION OF NET INCOMEIIEXPENDITUREI TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.3.24 31.3.23 Net in¢omellexpendituro1 for the reporting period la$ p•r the Statement of Financlal Activities) Adju$tm•nts for.. Depreciation charges Decreasellincreasel in debtors IDecreasellin¢rease in creditors 59.128 165.9621 6.510 37.186 142.2841 8,136 16,7911 43,277 Net c••h provld•d byllu*•d inl op•ratlon4 60,560 123,3401 ANALYSIS OF CHANGES IN NET FLINDS Al 14.23 Cash flow A131.3.24 Not cash Cash al bank and in hand 301,627 59,108 360,735 301,627 59,108 360,735 Total 301,627 59,108 360,735 The notes form part ol these financial 51alemenls Page11
The Friendshi Cafe Ltd Notes to the Financial Statements For The Year Ended 31 March 2024 ACCOUNTING POLICIES Ba$1$ of preparing the financial statements The financial slalement5 of the chariiabk company. which B a public benefft entity under FRS 102. have been prepared in accordance wth the CharItS SORP IFRS 1021 'Accounting and Reporting by Charities Statement ol Recommended Piaclice appIlb lo charities preparing their accoun15 in accordance with the Finanoal Reporting Slandard applicable in the UK and Republic of Iland IFRS 1021 (effective 1 January 20191,. Finan¢ial Reporb"ng Standard 102 'The Finan¢ial Reporting Stsndard applicèble in the UK and Republ of Ireland. and the Companies Act 2C The financial statements have been prepared under the historical cost convenbon. The accounts are prepared on a going concem basis as there are no material conM$ about the charty's ability io continue for the foreseeab future. ID¢om• All income is recognised in the Stslemenl of Financial AclNrties once the charity has enb'ttemenl lo the funds. il is probable that the income will be receNed and Ihe amount can be meaSUd reliably. EXndIture Liabilities are recognised as expendiliife as SCo)n as thefe 15 a legal or conslfuclive obligation eommitting the charity lo that expendrtufe. rt is probable that a transfer of economic benefits will be required in sottlemenl and thè amount of Ihe obligation can be measured rèliably. Expenditure is accounted lor on an accruals basis and has been ¢lassif*d under heading$ Ihat ag9regale all eosl related to the category whe costs cannot be directly attributed lo particular headings they have been allocated to acti¥iligs on a bags consisienl the use ol resources. Tanglbl• Ilx•d ass•ls Depreciation Is provided at the followng annual rate$ in order lo write off each asset over ils e51imaled useful life. Improvements to Pfopevty Plant and machinery Fixtures and fffting$ Motor vehicles not provided 20% on reducing balance 20% on reducing balance 20% on reducing balance Pfoperty Improvements are included in the accounts al historvl cost. No depreciation has been provided on property irnprovemenls because in the Iruslees. opinion the real linflalion adju51edl estimated resUal value is not $S than the cafrying value in accounts. Due lo thè nalLsre of the fixed assets held by the Charity, no asset is likely to be lower in value than that staled in the accounts and hence no Impaiment rev¥$ are consKlefed necessary. Taxatlon The charity is exempt from corwratson tax on its charitable acb"vilY&s. Fund accounting Unrestricted funds be used in accordance wlh the charrtable obieclives al the discretion ol the trustees. Restricted funds can only be used lor partular restricted purposes within the objects ol the charity. Reslrictions arise when specffied by the donor or when lund5 are raised lor particular reslricled purposes Further explanation of the nature and purtx)se of each fund is ineluded in the notes lo the financial statemenis. Hlr• purchase and leasing ¢ommltmtnts Rentals paid under operating leases are charged lo the Stalement of Financial Activities on a slraighl line basis over the period of the lease PwJe 12 contsnued..
Th• Friendshi Cafe Ltd Notes to the Financial Statements- continued For The Year Ended 31 March 2024 DONATIONS AND LEGACIES 31.324 31.3.23 Donations Activib'es and sundry income 15.850 44.686 52,529 32,925 60.536 85.454 OTHER TRADING ACTIVITIES 31.3.23 Coffee shop income 72,716 58,217 INCOME FROM CHARITA8LE ACTNMES 31.3.24 31.323 AciNity Police an(1 Cnme Commtssioner BBC Chiklren in Need Carers Farm Friendship Cafe Coffee Shop NHS Pennatal Ritjing Womens Development Active Gk•ueeslershire Thity Percy Foundation Diabetes proje History project Levelling up together Shared Prosperity fvnd Outdoor arnIng Officer Fam Cafe English cooking group M Patel Grants and eonlraets Grants and contracts Grants and contracts Grants and contracts Grants and contracts Grants and contracts Granls and contracts Grants and contracts Grants and contracts Grants and contracts Grants and contracts Grants and contracts Grants and contracts Gfanls and contracts Grants and contracts Grants and contracts Grants and contracts Grants and conlraets Grants and contracts 4,B03 21,660 35.000 48.891 2.600 12.250 25,084 25,847 5,504 22.373 3S,000 89.304 15,000 31,661 9,600 600 158,504 20.700 14.500 15,500 85,000 7,O¢JO 30,000 32.000 10.000 1.255 485,997 271,439 OTHER TRADING ACTIVITIES 31.3.24 31.3.23 Purchases 49,857 34,273 Page 13 continued...
The Frlendshi Calg Ltd Notes to the Financlal Statements continu For The Y&ar Ended 31 March 2024 CHARITABLE ACTIVITIES COSTS Support costs Isee note 71 Direct C051s Totals BBC Children in Need Chequers Bridge Carers Farm Friendship Cale Coffee Shop NHS Perinatal Riding Womens Development Thirty Percy FoundalK)n History project Outdoor learnin9 Officer Farm Cale English cooking group M Patel 21,015 48,570 29,452 89,054 92,094 105,238 150 46.088 21.538 80,501 1S,935 6,988 5,076 3,056 1,255 21.015 48,570 29,452 89,054 92,115 106.413 150 46.088 21,538 80,501 15,935 6,988 5,076 3,056 1,255 21 1.175 566.010 1,196 5e7,206 SUPPORT COSTS Finance Friendship Cale Coflee Shop 21 1.175 1.196 NET INCOMEIIEXPENDITUREI Nel incomellexpendilurel is staled after chargingllcredilingi.. 31.3.24 31,3.23 Depreciation - owned assets Other operating leases 8,509 2,875 8,13 2,190 TRUSTEES. REMUNERATION AND BENEFITS There were no Iruslees, MUneration or other benefits lor the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustw8. expen••• There were no Iruslees, expenses paid for the year ended 31 March 2024 noi for the year ended 31 March 2023. Page 14 eonlinued
The Frlendshl Cafe Ltd Nolos to the Flnancial Statements - continued For Thts Year Ended 31 March 2024 10. STAFF COSTS 31.3.23 Wages and salaries 342,514 281,402 342,514 281,402 The average m¢)nlhly number of employees during the yeaf was as follows". 31.324 31.3.23 Management Adrninislration Projects 38 32 42 35 No gmpbyees received emoluments in excess of £60,000. 11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unreslricled funds Reslricled funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 64,638 20,816 85,454 harltabl• •¢tlvltl Police and Crime Commissioner BBC Children in Need Carers Farm Friendship Cafe Coffee Shop NHS Perinatal Riding Womens Developmenl Thity Percy Foundation Shared Prosperity lund 4,803 21,660 35,000 44,391 4.803 21.660 35.000 46.891 2.600 12.250 25.084 25.647 5,504 85,000 7,000 2.$00 2.600 12,250 25,084 25,647 5,504 85.000 7.000 Other trading activities Other income 58,217 49,441 58,217 49,441 Total 182,900 281.651 464,551 EXPENDITURE ON Raising funds Other trading actvIlle9 32,732 1.541 34,273 32,732 1.541 34,273 Charitable actlvlll BBC Children in Need Chequers Brge Carers Farm Friendship Cale Gym Coffee Shop 21.660 21,660 45,298 30 526 63.343 83,760 245 58 424 45.298 5.596 36.553 77.332 245 39.174 24,930 26,790 6,428 19,250 Page 15 conlinued..
The Friendshi Cafe L Notes o the Financial Statements - continued For The Y&ar Ended 31 March 2024 11. COMPAIiATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - contlnued Unrestricted Reslricled fvnds funds Total funds NHS Perinatal Riding Womens Development Thity Percy Foundation History project Farm Cafe En91ish Cooking group Outreach exercise 3.582 34.371 ,275 21,597 14.858 17.315 18,440 51,686 8,275 75,763 11.612 23,097 130 3.981 54,166 11,612 19,799 3,298 130 3,981 Total 312,164 218.349 530.513 NET INCOMEIIEXPENDITURE} 1129,264} 63,302 165.9621 RECONCILIATION OF FUNDS Total funds brought forward 273,806 144,045 417.851 TOTAL FUNDS CARRIED FORWARD 144,542 207.347 3S1,889 12. INDEPENDENT EXAMINER'S REMUNERATION Included in professional lees is £3,480 lor work undertaken by U)e independent examiner and Iheii rirm. These cosls include £1,SOO for the Indapendent examination and £1,980 for the preparation ol this yearfs accounts 13. TANG18LE FIXED ASSETS ImprovernentS lo propety Fixlufes and fitting5 Plant and machinery Motor vehicles Totals COST Al l April 2023 Additions 87.466 127,986 16.620 1.452 80,973 313.045 1,452 Al 31 March 2024 87,466 127,986 18,072 80,973 314,497 DEPRECIATION Al 1 April 2023 Charge lor year 110,978 3.402 13,894 545 68,161 2,562 193,033 6,509 Al 31 Maich 2024 114,380 14,439 70.723 199.542 NET BOOK VALUE Al 31 March 2024 87,466 13,606 3.633 10,250 114.955 Al 31 March 2023 67,466 17,008 2.726 12.812 120,012 Page 16 continued...
The Friendshi Cafe Ltd N¢te5 to the Financial Statements - Contlnued For The Year Ended 31 Mar¢h 2024 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Trade debtors Other debtors 25.587 4.108 62.961 3,921 29.695 66.882 15. CREOITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Trade creditors Other creditors 5,499 88,869 4,283 132,349 94,368 136,632 16. MOVEMENT IN FUNDS Nel mcvemenl In funds Al At 1.4.23 Unr•strlct•d funds General fund 144,S42 177.9271 66,61 S R•strlcted funds Police & Crime Commlssioner IPCCI Glou¢eslershire County Council IGCCI 88C Children In Need Community Devel¢Jpmenl Foundation Nolgrove Trust Barnwood Trust NHS CC Gloucester City Council Glouce51er5hire Community Foundation British Horse Society Ernma Willis Cotswold Supporters Thity Percy Foundation Active Gloucestershire Peter O'sullevan Ernest Cook Trust Hedley FDN NHS Glos ICB CHK Foundation The Guines5 Partnership The G051ing FoUndatn 4.947 6.446 1,358 11381 4.032 28.535 14,8091 6,720 4,947 35.010 1.358 28,564 138 4,032 52,371 23.002 6.720 23,836 27,B11 1,645 2,770 6,554 25,232 87,317 2,633 20,647 13291 11301 1,316 2.640 5.243 19.852 91,137 2,833 20,647 24,124 3,000 35.200 8,000 500 2,470 15,3801 23.820 24,124 3,000 35.200 8.00 500 2,470 207,347 137,055 344,402 TOTAL FUNDS 351,889 59,128 411,017 Page 17 continued.
The Friendshi Cafe Lld Notes to the Financial Statements - continued For The Year End•d 1Mar h 2024 16. MOVEMENT IN FUNDS - ¢ontinu•d Net movement in funds, Included in the atove afe as lolkm". Incoming resources Resotjrces expended Movèment in funds Unr•5trict•d fund$ General fund 197,693 1275.6201 177.9271 Restricted funds Police & Crime Commissioner IPCCI Gloucestershire County Coun¢il IGCCI BBC Children In Need Community Development Foundabon Nolgrove Trust Barnwood Trust Summerfield Charity NHS CC Gloucester City Council Gloucestershire Community FIndatiOn British Horse SOcty Ernrna Willis Gloucester Gateway Trust Gloucesler Community Foundalvjn Cotswold Supporters Thity Percy Foundation Aelive Gloucestershire Create Gloucester 8rilish Equestrian Federathin Brilish horseracing Ernest Cook Trust Sporting asseis Hedley FDN NHS Glos ICB M Patel GCRP CHK FoundalK*n Spirax Sarco The Guinos5 Partnership The Gosling FoundalH)n 4.947 50,500 22,373 4.947 6.446 1,358 11381 4.032 28.535 144,0541 121,0151 11381 19681 122,7511 15.0001 165,5081 5,000 51,286 5,000 60,699 6,720 14.8091 6.720 13291 11301 11,3111 12.0001 12501 15,3801 1123,1821 16001 {4,5001 13,6001 11,0001 15,8761 122,4501 13291 11301 2.000 250 15.3BOI 23.820 147.002 600 4,500 3,600 1,0¢)0 30.000 22.450 3.OCrf) 40.OLX) 1.255 504 8.01)0 5C(I 2.300 5.012 24,124 3,000 35,200 14.8001 11.2551 15041 8.000 15001 11,8001 12,5421 500 2,470 478.498 1341,4431 137.OSS TOTAL FUNDS 676.191 1617,C631 59.128 Page 18 continued .
The Frlendshl Cafe Ltd Notes to the Financial Statements - contSnued For The Y•ar Ended 31 March 2024 16. MOVEMENT IN FUNDS- continued Comparativ•s for movtment in funds Net movernent In funds At 31.3.23 At 1.4.22 Vnr•$trlct•d lunds General fund 273,806 1129.2641 144.542 Restrlct•d lunds Police & Cnme commissr*I {PCC) Glou¢eslershire County Council IGCCI Community Devebpmenl FOundatn Barnwood Trust NHS CC Gloucestershire Community Foundation 8rilish Horse Society Emma Wi1115 Cotswold Supp)rters Thity Percy Foundation Active Gloucestershire Create Gloueester Franklin 8ale Peler O'sullevan 32 23,414 3.500 16.170 18,806 1321 5,150 13.3621 7.666 9.005 28,564 138 23,836 27,811 2.057 14121 2.770 11.638> 4,526 30,882 11501 {s,0001 16,7501 20,647 1,645 2,770 8,554 25,232 67,317 2.833 8.192 20,7C6 36.435 2,983 6,750 20.647 144,045 63.302 207.347 TOTAL FUNDS 417,8S1 165.962} 351.889 Page 19 continued
The Frlendshl Cafe Ltd Notes to Ihe Finan¢ial Statements - continued For The Year End•d 31 March 2024 16. MOVEMENT IN FUNDS- continued ComparalNe nel movement in funds. induded in the above are as follows.. Incoming resources Resources expended Movernenl in funds Unrestrlcted funds General fund 182,900 1312.1641 1129,2641 Re$trict•d fund# Police & Crime Commissioner IPCCI Gloucestershire County Council IGCCI BBC Childn In Need Community Development FoundalKin Bamwood Trust NHS CC Hèrtpury CO19• Gloucestershire Commun Foundation British Htsrsè Society Emrna Willis Glouceslef Gateway Trusi Cotswokl Supporters Thity Percy Foundaknon Active Glouceslershi Create Gloucesler Franklin Bate Everyman Theatre Richard Pales British Equestrian Fed•ralion Peter O'sullevan Sumner Wilson Chairtable Injst 4,803 42.357 21,660 14,8351 137.2011 121.6601 13,3621 112,4131 116,0801 17,5001 1321 5.750 13,3621 7,666 9,005 20.079 25.085 7,500 14111 130} 11.6381 12,2501 120.4741 IS4,1181 11501 15,0001 16,7501 110,8161 11.0001 15,0001 14121 2,770 11.6381 2.800 2.250 25,000 85.0 4.526 30,882 11501 15.0001 16,7501 10.816 1.IXJO s,0 20,647 7,661 20,647 17.e611 281,651 1218,3491 63.302 TOTAL FUNDS 464.551 1530,5131 18S,9621 Page 20 continued
The Friendshl Cafe Ltd Notes to the Finan¢lal Statemgnts contlnued For The Year Ended 31 March 2024 16. MOVEMENT IN FUNDS-continued A current year 12 months and prior year 12 mnlhs combined position is as follows". Nel movement in funds Al 31.3.24 Al 1.4.22 Unrèstrict•d funds General fund 273.806 1207.1911 66.615 R•stri¢lod funds Police & Crime Commissioner IPCCI Gloucesler¥hire County Council IGCCI BBC Children In Need Community Dèvelopment Foundation Nolgrove Tfust Barnwood Trust NHS CC Gloueesler City Council Gloucestershire Community Foundation 8ritish Horse Society Emma Willi5 Cotswold S¢Jpporters Thirty Percy Foundation Active Gloucestershire Create Gloucester Franklin Bale Peter O'sullevan Ernest Cook Trust Hedley FDN NHS Glos IC8 CHK Foundation The Guiness Partnership The Gosling Foundation 4,915 11,596 1,358 13,5001 4,032 36,201 4,196 6,720 4,947 35,010 1,358 23,414 3,500 4,032 52,371 23,002 6,720 16,170 18,806 2,057 17411 2,640 12,9491 18541 54,702 11501 15,0001 16,7501 20,647 24,124 3,000 35,200 ,000 soo 2,470 1.316 2.640 5.243 19.852 91.137 2,833 8,192 20,7Cfj 36,435 2.983 5,000 6.750 20.647 24.124 3.(K)O 35.200 8.000 500 2.470 144.045 200,357 344,402 TOTAL FUNDS 417.851 16,8341 411,017 Page21 continued
The Friendshi Cale Ltd otes to the Financial Statements - continuod ForThe Year Ended 31 March 2024 16. MOVEMENT IN FUNDS- continugd A current year 12 months an(J prior year 12 months combined nel movement in ftjnds. included in the above are as follows. Incoming resources Resources expended Movement in funds Unr•strlcted funds General fund 380,593 1587.7841 1207,1911 R•$trSct•d funds Police & Crime Commissioner IPCC) Gloucestershire County Council IGCCI BBC Children In Need Cornmunty Development F(MJndal Notgrove Trust Barnwood Trust Summerfiekl Charity NHS CC Hartpury College Gloucester Crty Council Glou¢eslershire Community Foundation British Horse SOcty Emma Willis Gloucesler Gateway Trust Glou¢e$ler Communty Foundation Colswold Supporters Thiriy Percy Foundatb)n Aclive Gloucestershire Create Gloucester Franklin Bale Everyman Theatre Rthar¢J Pate$ British Equestrian FederalN Peter O'sullevan Sumner Wilson Chairtable trust British hofseracin9 Ernest Cook Trust Sporting assets Hedley FDN NHS Glos ICB M Patel GCRP CHK FoundatKin Spifax Sarco The Guiness Partnership The Gosling FOundatTh 9,750 92,851 44,033 14.835} 181.2551 142.6751 13.5001 19681 135.1641 {5,0001 181,5881 17,5001 4,915 11,598 1.358 13.5001 4.032 36.201 5,000 71.365 5,000 85,784 7.500 6,720 4.196 6,720 17401 1160 12.9491 14.2501 12501 125.8541 1177,3001 17501 19,5001 16,7501 110,8161 {1,0001 18.8001 17411 2,640 12,9491 4,250 250 25.000 232,002 6¢)0 18541 54,702 11501 15,0001 16,7501 10,816 1,000 8,600 20.647 7,661 I.0 30.000 22,450 3,000 40.000 1,255 $04 20,647 17,6611 11,0001 15,8761 122,4501 24,124 3,000 35,200 14,8001 11.2551 15041 8,000 Isooi 11,8001 12,5421 2,300 5.012 500 2470 760.149 1559.7921 200.357 TOTAL FUNDS 1.140.742 11.147.576) 16.8341 Page 22 continued.
The Friendshi Cafe Lt Notes to the Financial Staternents - continued For Th• Year Endèd 31 March 2024 16. MOVEPAENT IN FUNDS- continued 17. RELATED PARTY DISCLOSURES Ashral Rhymansaib mechanic. Is the biolhef-ln-law of Coordinator Imran Atcha Ashraf was paid durin9 the course ol Ihe year lor labouf and part5 purch8sed lor repairs and gervi¢in9 01 the minibus, lafm vehicle ana irailgrs He was also charged monlhly r•nl lor the veh$¢ workshop. Page 23
The Friendshi Cafe Ltd Detarled Statement of Financial Activities For The Y 31 h 2024 31.3.23 Total lunds Unrestricted fLbnds Re$tricted funds Total funds INCOME AND ENDOWMENTS Donatlons and 1o94cl Donations Activities and sundry incorr 15.849 44,686 15.850 44.686 52,529 32,925 60.535 60,536 65.454 Other tradlng aetlvltl Coffee shop income 72,716 72.716 58,217 Ch•rltabl• actlvltl•8 Grants and conlracls 478,497 485,997 271,439 Oth•r incom• Rental income 56.942 $6,942 49,441 Tot•1 In¢omlng r••ouf¢•8 197.693 478.498 676.191 464.551 EXPENDITURE Other Iradlng actbvltl Purchases for coffee shop 42.382 7.475 49,857 34,273 Charltabl• a¢tlvlth• Wages Rent Rates and water Insurance Light and heal Oevelopmenl and aclivilies Materials and equipment Animal leed and bedding Repairs and renewal$ SubscriplKJns Printing and advertising Training and prolessional Transport Telephone and Inlefnel Cleaning and rnaintenanc Relreshment5 Animal purchase Veumedical Depreeiati¢)n of tangible fixed assets 186.568 2,875 470 4,159 714 723 155.946 342,514 2.675 6,652 9.159 28.417 75.523 281,402 2,190 6,401 8,485 15,389 41,384 4.155 19.232 32,690 9.289 2.022 25.523 6.391 3.506 3.298 24.626 6,700 2,429 8,137 6.182 27.703 74.800 1,619 11.732 789 1.689 10.507 93 2.193 3,421 8.786 8,229 1.069 285 5.884 6.608 10.405 19.961 1.858 1.974 16,391 6,701 2.881 3.421 21.766 21.766 9.002 2,020 9.002 6.510 4.490 232.042 333.908 566.010 495,249 Support ¢o$ts This page does not fomi part of the statutory financial slalements Pw3e 24
The Frlendshl Cafe Ltd Detalled Slatement of Financial Activlti•s For Tho Year End• 1 March 2024 UnSIrthd funds Restricted lunds Total funds Total funds Support costs Flnanco Card charges 1.196 1.196 991 Total resources expended 275,620 341.443 617,063 530,513 Net •xyndlturn 177.92n 137,055 59,128 165,9621 This page does not form part ol the slatulory Iinancwl Statements Ptye 25