Fellowship House Children's Centre fixthe YarF&knl 31 Mat¢hW E6 3RX
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Objedlvd tttl 8tability of th¢ clwity 4lld J 21Y23. We have aiso implen*nt&l A faD8e of new baefits for staff kn8th¢D&l 0 nyxe cloyely togth. >12118t fj The ¢onfinn th4t they hAV¢ efjmpli with the ityllrem of tiOn 17 of the CltieS Act 2011 to DJ•clfjwre of Informldon to audltor The truBtee bu tsk¢u Itep that h¢ wbt t¢ taken 88 • tDJBte¢ in order to of Itty
Fellowship Hou¢ Childrenls Centre Jndopendent Exknthier'$ Report to the trustee of Fellowsblp House Cldren'S Centre ('the Company,) I report to the clwity trpJBtee5 on my ¢KD]tiOn of the 8cmts of the Compny for the yw ¢nded 31 MaKh 2024. Re4POrtilbffjdeA and ba819 of report th¢ ¢lwity'8 trustee8 of tbe Compolly tho 118 dIrto[l for the pu0& of cornpaDy lllw) you a T¢$poL1}It for the preparntion of the accou in ACCOrdce with the rel]1¢M¢ of the CornpaDieB Act 2006 ('tbe 2006 A¢t'). Having satisfied that the accowits of tb¢ Collwy Jxot rquired to be audited under P 16 of the 2006 Aet and are eligible for indepeDdeDt examID014 1 roport in rt8pe¢t of my ¢x•M1 of your ¢lwity'8 a¢¢ounts 88 cArried out uoder section 145 of the Cborities Act 2011 ('th¢ 2011 Act.). ID r4llyiDg ou¢ exunith l ve followed Ibe Dlrtiom given by the Charity Commi38ion under tion 145(SXb) of the 2011 A¢L Independent ezamlDtr•6 rt#tsnwnt Sln¢e th¢ ConJpattY$ 8rou income excekd £250,0 your exami be a of • body listed Ill 8¢Ction 145 of th¢ 2011 A¢t, I ¢onfirm that I am qualifj¢d to the examiDthoD becauK l arn A rnemb¢r of ACCA. Association of Charte1 Certifi¢d A¢¢ouDtants . whl¢b 18 on¢ of the listed bodiei. I bave completed my ex4mlNd¢. T ¢ollfm that DO mBtters hlw corne to attention In connecdorA wlth the exornilI0n 8ivin8 me cw8e to believe: l. ac4oulldng rer wKe not k¢p¢ In rwe¢t of Fellowship HouBe Chijdrell'i CeDtre u r4uired by 386 of the 2006 Ac¢ or 3. tbe #¢¢4wits do not cornply with the ac£oulllitt8 requirawts of *ctiOD 396 of the 2006 A¢t other th rwit¢rn¢nt th•t the Kivo a'tswe alld fair vimv whi¢b ij not a mattor conside aB part of an 4. th¢ Aceowits bavo not been prepared in accordance with the pnd willciples of the St4t¢ment of Prn¢ti for a¢till8 nportill8 by dwrities [applicable ts cbaritieB prq>aring their accounts in occordallce with the Fill4D¢iai Reporting Stotsd8rd applicabl¢ in the UK and R¢public of JJvlgnd (FRS 102)]. Bhould be BBKAciy)uttht8 BMM Ltd 25 Noventher 2024
Statsrnent of FIDandAI Actlvfitks for the Year Ended 31 Mareh 2024 ODcludlng Income and Ewdltve Account aDd Ststernent of Totsl RttogDl¥ed Cth8 and Lwses) 159.106 627.741 159.106 627.741 786.847 786.847 1754J09) 61.73 (754J09) (61.73 Clmritable activities 816,044 29.1 9.19 (29.197) (29.197) Recondllatlom offunds 341J32 341J32 19 312.135 311135 Totsl 2023 N•ts CbHritabk artivities 172285 172285 606 778.823 77&823 Expelldkn on: (677ffj60) 57.131 {677.660) 57.131 34.791 34.791 44.032 44.032 44m2 44.032 297J 297JOO 19 341J32 341.332
Fellowshfip Children's Centre (Reglstratlon number: 04683961) Ba12nce Sheet gs at 31 March 2024 21)24 2023 TIble gssds 14 5?68 6,151 15 16 (10,5 326 057 (3,403) 345.281 Cash atbADkaud illhd 315,551 341,878 Credltors: AmollDts f9lllng due wltbln olleyear 17 6.69 current #Bsets 335 181 Netwets 312 135 341.332 Funds of tke ehqrfty: Unre4trktrd In¢•n funds 312.135 341.332 Totsl fuDds 19 312.135 341.332 November 2024 and sIa on hi8 belw]fby.
Notss to the TrlllaDd Statements for the Year Ended 31 Mareh 2024 in the ¢v¢nt of liquidtoL 48 St BardlOme5 Rcl E6 3AG StAtsmeDt orc0P FiDAncial Rwtillg Staknd appli1¢ ID th¢ UK andRepthlic of Ireland (FRS I2)} (iswl in Oetob¢T 2019) . (Cljarities so (FRS 102)). the FID•Ki RqxYtiDg St8wJd 4)p]i¢abEe iti the UK )d R¢pth]i¢ of Ir¢land (FRS 102) and the Comp3rrie5 Act 2006. Basts Df preparath• E4>endhllre
Fellowsblp Hov8e Chlldren15 Centre Notss to the FiDanciAI Statsments for the Year Ended 31 March 2024 trading activitieB that raise fiuth. Support costs Support costs include ceDttal fiUK¢1 and have beeD allocated to athity c05t rAtegori¢s on a b8SiS ¢ODsisk WAth the use of resOwC for ¢xatllpl4 allocating Ptopety costs by t7( am. or per Capi stsff $ts by the Governance These include the costs att1¢ to the ¢h*ity's compliance with ¢otistithtiottai aDd statutory rwiTtm. The clwity is considernl to p&qs tbe tests set out itt Ppra8rnph I Scbedvle 6 of the Finance Act 2010 and thryer it meets the definition of i ¢h8ritsble cornpy for UK c•ion tsx putposei. AcLordiD8ly. th¢ is pot¢D¢iglly ¢x¢mpt from Iwtion in Tespect of in¢ottie or WAtsI 8ain8 re¢eiv¢d within ¢At¢gori¢s CoVed by Chapter 3 Part 11 of the CporatiOn Tax Act 2010 or S¢ction 256 of the Taxation of Ch2Tgeable Gains Act 1991 to the exlentthat such income or gaitis ITr appli exclusively to ¢haritsblepw Tanglble fixed assets DepredAtIon And amortlgadoD DwiatiOD is provided oll tall1¢ fJxAI &86ets so as to Yllite off the ¢ost or Valua leBS w estimated Trade debtsrs Trnde debtots aTe rxognised initi#lly at the tr8wtioll price. Tb¢y 9Tr subsequently measwed at #mortTsed ¢08¢ USiDg the effective inteSt leBS proTri&ion for imp8inDenL A provision for th¢ irnpainnent of trade debtors is established WITh there is objective evidence that the vrill llOt able to colle£t au allts th accordillg to the oriwnal terms of the rvxivable Cash aJMI h equlvalents Cash and Lwh equivalents comprise cth on haBd end call deposits. attd otber sbort.tenn highly ]iwd
Notss lo the Flngndfil StsterneDts for the Year Emded 31 Marek 2024 Inilitional riBb4 at the cl of the r¢pxtsug peri(rfL to of the c1¢0[ foT Jt l¢Jst twelve Ihe obj¢¢tive8of tt ¢bity.
Notss lo the Flngn¢hl Ststements for the Yar Ended 31 Mareh 2024 the defjned btfit ob]iytsott the rep)rtill8 d& mill the fair vah% of plaD as5etk The defiDeMJ baKfit FlnaneW Instrnma liability is at the pT#ent v•h of the fuure disco at a rate of intetest for a
Fellowshlp ChMdr¢n'i Centre Notes to Ike Flnltheid StAtemettts for the Year Eaded 31 Marek 2024 (•) The eontrxllml to the ho]der 18 C) A fix•J aDKrtm¢ (ll) A Ate (ff • TAriable or c1) 4 ¢4)mbitiath)tt of a pcthtsiry orArytive fiThlY•t¢ tttd A vari•bleTrt (b) Th# contract provide of the p11 (Y the retslm to Ibe holts t not both) to be (¢} The contrxt miy for a dd¢[ml0 y111100 of ts TrDJrn ty th¢ Iwlder the Ilf¢ of the iti8trum¢D< proKded that (i) tbe new ratr sotisfies eotidition (A) and the Tnriwtirn li not CODtiDgeDt on fijture ¢v¢Dts oth¢ (l) a ebaw of a eontrletual Vari]e rnte; (2) tr> protxt the holder credit de¢eriorntiOD of the i5suw. (3) ¢boD8¢8 in leYi¥ applied by a ethl bJDk or 1$]08 from cb in relevaDt taxation or l•Yr, orcll) the now is rnt¢ ofillttmt co1¥¢1(* (o) CODtrXty proTrioioDS that pomit th¢ IJAtt to PTCPJY • debt or permit the holder to put it bxk to d¢tsriorntion of the illsuer or a chwe ia control of the iu¢r. or th¢ holdty OT iMu¢r 4ViMt ¢bw PArwapb8 (a) to (c). to be paid orTeceive4 net of eas at fair thIgh profit or lo1& (whi¢b may be less ilDPQill blicly tr8ded or ther fair v•lue is r¢li•bty metsurnbl¢) e at fair value pyofit or iou. Pyio
Fellowship llouse Cbildrenl8 Centre Notss to the FfiD8nci81 Statsments for the Year Ended 31 March 2024 move. The chArity doesllot bold orissue derivative financi inytrurn for speadative pu4Jos¥. ubsequen¢ly remeasud to their fair value at eftch repottin8 The ffsulting goin or loss is reoise in 5tr4tem¢nt of fu1?1 acts11¢$ ]MnlialY ullle88 the derivative is designated and effective as a hed ltiqInl ill wbicb event the of the T¢cogrrition in statement of fiti8tic1 a¢tivities deFag on the Dalure ofthehed8e relatiot)sbip. F4trvalxemeasuremenl The best evidence of fair v41u¢ is a quoted prA¢e for att id¢nti¢AI in art active markeL WI quoted priees are wvalIabl4 the price of a recent ttansactioa for an idellticai 4s8et provide8 evidence of fair value as l¢)n8 as b98 llQt been a 8i8rrificatrt cbange iD ecoll¢ or 8 Si1ficallt lapse of time Sill the tr8&£110n took Ple. Jf the ttwket is Dot active ajd reeent IraDs&ctioD8 of identi1 on their own ate not a 8ood estimate of fairvglu4 the fairvalue is estimated byusing a valvation techrriq 3 Illco chmrhxble actlvltl General Total ftsr21b24 159.106 159.106 Totsl for2023 172285 172285 funds Tfjt for 2024 5 Other Ineome UDrestrlcted Fee8 attd 8upplies Totsl for 2024 624.466 624,466 TDta] for 2023 603941 3.941 Pageii
to the FAnalle Statements for the Year Ended 31 Mareh 2024 N•t¢ 1.538 lJ38 Tots] fv 21ll4 TO for21nJ 44 358 58 Totsl for 2024 Totsl for2023 Totsl Tot ror 2023 57.131 57.131 Pa8e 12
Fellowsbty House Chlldren'# Centre Notss to the FlThand Statements for the Yr Ended 31 MArch 2024 Tn additioD to the expthth •Mliryed thue •Te costs of £61,735 C2023 . £57,131) whith relate dI[dY th ¢bltable a¢tivits#. See not¢ 8 fty detsil& Totsl Staff cog 17.011 11,126 17.011 11,126 Audit feey Ots feupA¥I to mlt0 9.183 1282 14.453 9.183 1382 Mthtin8 publicity Other governance cw Totsl for 2024 Total for 2923 9 Net Yuoure4• 21)23 li Stsff Costs Page 13
Fellowshlp Honse Chfildren's CeDtre Notss to the Fllmeia] Ststements for the Year Ended 31 March 2024 2023 Staff costs during theywwrt. 576989 45,077 17,011 11.126 5Z7.9YI 40.812 IIJLV) 9.140 650203 589248 2024 31 Pa8e 14
Felloivshlp Chlldrettts Centre Notss to the TrlnAndal Statements for the YeAr Ended 31 Mareh 2024 13 Twdott 14 Tan8lbl¢ fixed Furthre and e4ulptswit Cmt l Awi12023 85,779 754 754 At 31 bAArcb 2024 86.533 86.533 A¢ l Aprll 21Y23 79.628 lJ37 79.628 1,537 31 MAT¢trL 2024 8L.165 Net bookvthe At 31 MArcb 2024 5.368 At 31 MArrh 21723 IS D•bts 2023 Trle debtorn (I lJ50) (424n EO 403 16 Cath eqththits 2023 Cajb atbHuk 345281 17 Credltsn: flllm¥ du¢ •n¢ye
Fellowship Hollse Cblldrn's Centre Nots8 to the TrIDgnchl Statements for the Year Ended 31 Marth 2024 &782 4J36 L160 6.697 18 Penslon and other8dM conthkn payabk by tbe to the attd £15934 (2023. £10.425). 19 Fuj MAr¢h 2024 341J32 16,044 311135 BalaDee at I Aprfi 2022 expended M#rch 2023 ,791 341J32 31 Mareh 2024 Taw7+le fixed ets 5J68 315551 &784 5.368 315.551 Totsl net assets 31 311135 135 P4¢ 16
otss to the Flngncial Ststernents for the Year Ended 31 Mareh 2024 31 MAr¢h TIMThIe fixed 6.151 341,878 A151 341,878 6,6 Tothl assets 341J32 341J32 21 of n¢tfuu AtJAp At 31 MAr¢h 345281 345381 N¢tdei* 345 AtAApr 2022 345 At 31 March 21ll3 298,451 29&451 Net debt 298.451 29&451 Page 17
Felloivsh41 Hou8e Chlldren*J Centre Statement of Trln40¢121 Actlvlts by fuDd for the Year Ended 31 March 21124 Totsl (knitsbk activiti 159,106 627.741 606.538 786,847 &823 iSiti8 fu (7S43W (677.660) 61,73 816,044 34.791 .19 44.032 129.197) 44.032 297 341J32 00 311135 341J32 Pw18
Detslled Statement of Fllwicial Aetivitse5 for the Year Ended 31 March 2024 2023 159.106 627,741 172285 60&538 786.847 77&823 Expenditlltt OD: Rtisitig funds (attalysed be Cbaritsble activities {alY51 below) 1754J09) 61.73 {677.660) 57.131 81Q044 34.791 44.032 (29,197) 44,032 341 297 341 311135 32 P•g¢ 19
Detalkd Statement of Flnancial Activitses for the Year Ended 31 MArch 2024 T•tsl 2024 159.106 172 159,1&5 85 624.t166 3275 603941 2597 627.741 fK16538 (576989) (45.077) (5.976) (918) (527987) {40.812) (5.463) (1.158) (23) Pl854) (Q928) StsffNIC (Employws) nsumthle tools Hire ofp]ant (tytJw¢) (47.169) (4J63) (315) (13,033) Ligbl h¢at and pow (9,410) (5.487) (16.075) 050) (27.824) (13.725) (1538) (30908) Food8ttdMilk yJ09 677,660 {15934) (1.077) (1425) (38) (2283) (3,055) 863) (1435) (4.14T) 1735) {991) (1282) (6J80) (10.425) (884) (4.133) (27) (1.455) (2J16) (U45) (3.126) (E.849) (674) (28) (4.615) (3525) Telephone aDd f&T AdvertiSiDg stsff entutsiw (l0&ble fvtsx) Pa8¢ 20
Felloh House Chlldren's Centre Detalled Statement of knctsl Actmtles for the Year Ended 31 March 2024 Tota] 2023 21n4 (&680) (9.183) (LO.*140) (IOJ27) 162 61,73 P4e21