Fellowship House Children's Centre
fixthe YarF&knl 31 Mat¢hW
E6 3RX

Contents
6t017

E6 3AG

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 C￿ltieS 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 Cl￿dren'S Centre
('the Company,)
I report to the clwity trpJBtee5 on my ¢K￿D]￿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 dIr￿to[l for the pu￿0￿& of cornpaDy lllw) you a
T¢$poL￿1}It for the preparntion of the accou￿ in ACCOrd￿ce with the rel￿]1¢M¢￿￿ of the CornpaDieB Act 2006
('tbe 2006 A¢t').
Having satisfied that the accowits of tb¢ Collwy Jxot rquired to be audited under P￿ 16 of the
2006 Aet and are eligible for indepeDdeDt examID￿014 1 roport in rt8pe¢t of my ¢x•M1￿ of your ¢lwity'8
a¢¢ounts 88 cArried out uoder section 145 of the Cborities Act 2011 ('th¢ 2011 Act.). ID r4llyiDg ou¢
exunith l ￿ve followed Ibe Dlrtiom given by the Charity Commi38ion under ￿tion 145(SXb) of the
2011 A¢L
Independent ezamlDtr•6 rt#tsnwnt
Sln¢e th¢ ConJpattY$ 8rou income exce*kd £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 Charte￿1 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
exorni￿lI0n 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
T￿Ible gssds
14
5?68
6,151
15
16
(10,5
326 057
(3,403)
345.281
Cash atbADkaud illh￿d
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 sI￿a on hi8 belw]fby.

Notss to the TrlllaDd￿ Statements for the Year Ended 31 Mareh 2024
in the ¢v¢nt of liquid*toL
48 St Bard￿lOme￿5 Rc*l
E6 3AG
StAtsmeDt orc0￿P
FiDAncial Rwtillg Sta￿knd appli￿1¢ ID th¢ UK andRepthlic of Ireland (FRS I￿2)} (iswl in Oetob¢T 2019)
. (Cljarities so￿ (FRS 102)). the FID•Ki￿ RqxYtiDg St8wJ￿d 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 att￿￿1¢ 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 cornp￿y 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
CoVe￿d by Chapter 3 Part 11 of the C￿poratiOn 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 tall￿￿1¢ fJxAI &86ets so as to Yllite off the ¢ost or Valua￿ leBS w estimated
Trade debtsrs
Trnde debtots aTe rxognised initi#lly at the tr8w￿tioll price. Tb¢y 9Tr subsequently measwed at #mortTsed ¢08¢
USiDg the effective int￿eSt 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 all￿￿￿ts 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 c￿￿1¢0[ foT Jt l¢Jst twelve
Ihe obj¢¢tive8of tt* ¢b*ity.

Notss lo the Flngn¢hl Ststements for the Yar Ended 31 Mareh 2024
the defjned b￿tfit 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 c￿1) 4 ¢4)mbitiath)tt of a pcthtsiry orArytive fiThlY•t¢ tttd A vari•bleTrt
(b) Th# contract provide of the p￿1￿1 (Y the retslm to Ibe holts ￿t not both) to be
(¢} The contrxt miy for a dd¢[m￿l0 y￿111100 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 i￿u¢r. or th¢ holdty OT iMu¢r 4ViMt ¢bw
PArwapb8 (a) to (c).
to be paid orTeceive4 net of
eas￿ at fair thI￿gh 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 remeasu￿d to their fair value at eftch repottin8 The ffsulting goin or loss is re￿￿oise￿ in
5tr4tem¢nt of fu￿￿1?1 acts￿11¢$ ]Mn￿lia￿lY ullle88 the derivative is designated and effective as a hed
ltiqIn￿l 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 w￿valIabl4 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 Si￿1ficallt lapse of time Sill￿ the
tr￿8&£110n took Pl￿e. Jf the ttwket is Dot active ajd reeent IraDs&ctioD8 of ￿ identi￿1 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 Y￿r Ended 31 MArch 2024
Tn additioD to the expthth •Mliryed thue •Te costs of £61,735 C2023 . £57,131)
whith relate dI[￿dY th ¢b￿ltable a¢tivits#. See not¢ 8 fty detsil&
Totsl
Staff cog
17.011
11,126
17.011
11,126
Audit feey
Ots feupA¥I to m￿lt0
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
Tr*le debtorn
(I lJ50)
(424n
EO
403
16 Cath eqththits
2023
Cajb atbHuk
345281
17 Credltsn: f*lllm¥ 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 other8d￿M
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
TIM￿ThIe 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 {a￿lY5￿1 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

Fello￿h￿ 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