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2024-03-31-accounts

Charity registration number 1106160 (England and Wales)

THE CARON KEATING FOUNDATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

THE CARON KEATING FOUNDATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Michael Don Keating
Gloria Hunniford
Charity number 1106160
Principal address PO Box 122
Sevenoaks
Kent
TN13 1UB
Independent examiner Clarkson Hyde LLP
3rd Floor
Chancery House
St Nicholas Way
Sutton
Surrey
SM1 1JB
Bankers Handelsbanken
Sevenoaks Branch
1st Floor
50-52 London Rd
Bligh's Meadow
TN13 1AS

THE CARON KEATING FOUNDATION

CONTENTS

Page
Trustees' report 1 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 14

THE CARON KEATING FOUNDATION

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2024

The Trustees present their annual report and financial statements for the year ended 31 March 2024.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2016).

At this point in the report the Trustees are sad to report that Gloria’s husband Stephen Way has been undergoing cancer treatment for the last six months. For your information he developed prostate cancer and following a subsequent MRI some rogue cancer cells have been located and chemotherapy treatment commenced. Beginning with daily oral medications and every three weeks an infusion under the care of the Royal Marsden.

This is obviously extremely concerning as Stephen is a very strong supporter of the Foundation and he backs up Gloria’s work and is also a marvellous ideas person towards help raising money.

Structure, governance and management

The Foundation was established by a charitable trust deed on 3 October 2004 in memory of the late Caron Keating who passed away after a 7 year battle with cancer on 13 April 2004.

The family of Caron decided to set up a Foundation in her name with the view to help many different cancer charities all over the country, not just breast cancer charities, as Caron herself had wanted to reach out to other cancer sufferers and families.

This Foundation is an especially important part of Gloria's healing and has helped to turn a deep negative into positive action. For further information, more of which appears later, we supported 66 different kinds of charities which we think is a great achievement for a small family run charity.

The Trustees who served during the year and who attended the Annual General Meeting held on 29th March 2024 were:

Michael Don Keating Gloria Hunniford

Also present were:

Stephen Way Paul Keating Dr Hilary Jones Charles Hunniford Wendy Bardell

The trustees consist of the family members of Caron, including her mother Gloria Hunniford (who is the Administrator) and her brother, Michael Keating, neither of whom receive remuneration.

The Foundation consists of two trustees, one part-time assistant, Wendy Bardell, who conducts secretarial and administration work on a weekly basis. Plus friends of the Foundation i.e. Caron's brother Paul, who is in the technical area of sound which is of benefit at the time of events, Gloria's husband Stephen Way, Charles Hunniford (Financial Adviser and IT consultant), and a medical consultant, Dr Hilary Jones (well known for his medical TV programmes).

Trustee meetings are held annually to analyse thoroughly the needs of those charities that apply for funding before any grant is considered. This enables the medical consultant and the trustees to have access to an extensive collection of requests from which to make the final choice. The Foundation finds that this system works well and gives the Foundation the ability to choose from a very extensive range of diverse needs and areas of Britain. Requests arrive daily for grant consideration and Wendy our administrator puts those that qualify in geographical order so that they can be forwarded to our medical consultant who advises Gloria and the family on which charities he considers to be the worthiest and most appropriate.

Our overall aim is to assist all forms of cancer charities right across the country and in the last twenty years we feel we have achieved this, with a wide geographical spread which we meticulously plan to reach as many parts of the country as possible, which is an aspect of which we are especially proud.

THE CARON KEATING FOUNDATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

The Trustees have assessed the major risks to which the charity may be exposed e.g. we do not give monies to individuals - only through registered charities, and are satisfied that systems are in place to mitigate exposure to the major risks.

At the time of paying out grants we doubly check the charities who are receiving funding that their initial request for financial assistance towards certain projects still applies and is right up to date.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Objectives and activities

The Foundation's objective is to raise money for cancer charities of all types to relieve those persons with cancer, their families and carers in order to "make a difference". This we do through registered charities. The overall aim of the Foundation is to offer financial support to cancer charities encompassing professional carers, complementary healing practitioners and support groups dealing with cancer patients, as well as individuals and families (through these charities) who are affected by the disease. It will also financially benefit a number of cancer charities with their ongoing quest for prevention, early detection and hopefully ultimate cure and the wellbeing of patients who are battling cancer. We meticulously choose charities where we feel we can make a difference. We check thoroughly the workings of the various charities and the content and purpose of the grant request so that we can achieve the best results through our fund raising

It is worth noting that we do not aim to make millions every year as Gloria works fulltime and is the main organiser. However, what we feel we do exceptionally well is to give the charities what they need most at any particular time. For example. if a charity needs £3,500 for a hydraulic bed that is what they get.

As this is a purely family-run charity, the Foundation prefers to be effective by giving grants to smaller charities who meet our preferred criteria. Our ideal is to avoid giving grants to charities, which aspire to raise millions of pounds each year. The Trustees and Friends of the Foundation accepted that the purposes of the Foundation had been strictly adhered to and were satisfied that we remained on course for a small family-run Foundation. The Trustees and Friends agreed that our target is to spread the Foundation's funds wisely in "small amounts", to as many cancer charities throughout the UK as possible, rather than giving considerable amounts to a limited few.

We feel very satisfied that, as a family-run Foundation, we achieve much support all over the country, firstly in how the public have great empathy with how the money is well spent supporting the needs of cancer charities and how the "public" support events to raise money for the Foundation. However, it is worth noting that it is not only about fundraising. It is about the profile of the Foundation to encourage people to give us their support. And during this financial year the foundation has benefitted from some generous individual donations.

On a personal level, and very suddenly on top of the cancer diagnosis, Stephen had a stroke to his right eye whilst in France and subsequently lost the sight of that eye which overall has put further pressure on Stephen and on Gloria’s homelife.

Much of Gloria’s public work is ensuring that raising the profile and letting people know what we aim to do within the Foundation. e.g. the BBC 1 documentary about Gloria’s life on TV, regarding her life in broadcasting and her growing up period in Northern Ireland, but within the documentary was quite a lot regarding Caron, her cancer and what we are doing within the Foundation in her name. This has been continuously renewed on BBC I player, which is unusual being many of the programmes usually are only available for one year. We have reassurances that it will continue to be available on the iPlayer which, to us, is keeping the Foundation in high profile.

Another TV programme commissioned by a Northern Ireland company called “B and B by the Sea” was filmed on the 6th and 7th May and again because we are a well-known Irish family there was a lot of content about the sad loss of Caron and what we do for cancer charities all over the country.

THE CARON KEATING FOUNDATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Many general invitation events are supported by Gloria as a speaker about cancer and Caron’s experiences during her cancer journey. There are too many to detail as they crop up during conversation at various events.

We are glad to say that the Rose grower and producer Robert Harkness is still displaying Caron’s rose and Gloria made yet another appearance on the stand back in May. We are thrilled that the growing of this Rose is to continue and be available to the public. A % of the money is given to the Foundation.

Alongside Gloria’s regular work on BBC Rip off Britain and Loose Women on ITV she makes a lot of guest appearances on various other programmes. For example, James Martin, who runs Saturday Kitchen on ITV, always talks about the Foundation and cancer in particular, and of course, on Loose Women the subject of cancer and subsequent grief comes up regularly to be discussed by the four women on that day’s programme. During those conversations Gloria talks about what we do within the CKF.

These examples are typical of what Gloria does in her private time not only talking about Caron and her cancer but the prominent issue of raising the profile and in turn funds for the charity.

On the 10th May there was an invitation event with Gloria Hunniford at the Plaza Suite in Sevenoaks hosted by the Lord Mayor of Sevenoaks. Gloria was interviewed by Christopher Biggins very much about the Foundation and Gloria's life within.

This event raised money for a local charity which was the choice of the Lord Mayor, but it was high profile for the Foundation.

Tuesday 20th June the ITV summer party held at Westminster Gardens.

Sunday 2nd July Gloria attended a charity event arranged by Surinda Aurora at the Fairmont Hotel which he owns in Windsor Park.

3rd July Press Day Gloria attended the Hampton Court RHS annual event.

16th August Mcarthy and Stone invited Gloria to attend their village in Milton Keynes where the thrust of the conversation was about older age and cancer in particular.

25th August Edinburgh Festival at Prestonfield House. Gloria was invited to hold a special audience as part of the Edinburgh Festival with Sir Cliff Richard, this was a very high-profile event for the Foundation.

In addition, Gloria was able to arrange a very special meeting for John McGlynn, supporter of the Foundation and a well known Scottish businessman, who requested a meeting with Sir Cliff for his aunt and her sister and as a surprise he very generously donated £10,000 to the Foundation.

Over the weekend of the 8th and 9th September, an event was held at Hever Castle to give thanks to family, friends and foundation supporters, all of whom support the foundation through their time and efforts throughout the year.

18th September Hope for Tomorrow. They run a mobile cancer unit in Caron’s name, and they deliver chemotherapy in the rural community. As Gloria is a very strong supporter of this charity she was invited to attend their Gala Fundraising event.

Saturday 9th December Dame Maureen Thomas held a fund-raising event at the Hilton Hotel Park Lane.

Looking back to the success of the Tea Dance held in February 2023 we have been able to write cheques to 50 different cancer charities to support their needs of which we are very proud.

An exception has been made this year to purchase a Sunshine Bus for the Variety Club of Great Britain at £42,500 This bus is being used to transport children with cancer to hospital and Gloria was delighted that the bus has been located in Northern Ireland.

THE CARON KEATING FOUNDATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

On a final note, we are always extremely grateful for some individual donations from members of the public. These range from £5.00 to £20.00 or £100.

Exceptional donations have been made by:

Mrs Elizabeth Chamberlain £30,500 in memory of her late husband

John McGlynn £10,000

Dennis Smith (who lives in Switzerland and whose wife is suffering from Breast Cancer) 2 donations each of £10,000 in association with Hard Rock who are displaying one of his guitars.

Tourism Ireland (Sponsorship of the Feb 23 Tea Dance) Donation received in October 2023 £10,000

Hard Rock £3,157.47 a % of their Merchandise sold.

Neil Miller, Head Gardener at Hever Castle, gives talks to gardening and WI groups and they in turn make a generous donation to the Foundation.

These are very much appreciated and help towards us being able to look forward.

As with previous years we have held back money in anticipation of events such as ill health, possible grants and any expenses.

Plans for the Future

As you can imagine organising fundraising events is extremely difficult with the constant daily worry of Stephen's ongoing battle with cancer. We are all trying to be positive about the outcome but obviously life within the family organisation is extremely difficult.

An exciting and important will take place on May 24, 2024, in Armagh. Gloria is to be endowed with the Freedom of the Cities of Armagh, Banbridge and Craigavon mostly being for her work with the Caron Keating Foundation from when she received her OBE from her Majesty Queen Elizabeth. Obviously, this is aided and abetted by fact that Gloria is a wellknown Northern Ireland personality. This will be a very special event of which the Foundation is very proud.

We intend to continue in our endeavours to raise money and we hugely appreciate all the effort other people make on our behalf and we feel we are steadily on course in our continued dedication to The Caron Keating Foundation and Caron’s memory which in 2024 will reach a 20-year anniversary which we plan to mark as a special event with family, close friends of Caron and Foundation supporters.

We are beginning to make plans for a further large fund-raising event but at this stage are not able to confirm when that will take place.

In final analysis we are very encouraged by the way the Foundation continued to progress. Our administration costs continue to be minimal and restricted to administrative work by Wendy Bardell and Charles Hunniford who looks after the website, financial spreadsheets, and banking, plus of course running costs in relation to events to present these occasions professionally which in turn raises money for the Foundation. The other costs involved annually are the accountancy fees for Clarkson Hyde LLP, our Accountants.

THE CARON KEATING FOUNDATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Financial review

During the year, the Foundation generated total incoming resources of £102,113 and the net fund balance at the year end was £329,071.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between six and twelve month’s expenditure and also allow continued support of our most worthwhile charities for the following year should Gloria, for whatever reason, be unable to attend or organise fund-raising events. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The Trustees' report was approved by the Board of Trustees.

Gloria Hunniford

Trustee Dated: 7 February 2025

THE CARON KEATING FOUNDATION

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE CARON KEATING FOUNDATION

I report to the Trustees on my examination of the financial statements of The Caron Keating Foundation (the charity) for the year ended 31 March 2024.

Responsibilities and basis of report

As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements 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 now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

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:

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 financial statements to be reached.

Andrew Seton (FCCA) Clarkson Hyde LLP

3rd Floor Chancery House St Nicholas Way Sutton Surrey SM1 1JB

Dated: .........................

THE CARON KEATING FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted Unrestricted
funds funds
2024 2023
Notes £ £
Income from:
Donations and legacies 2 92,811 25,514
Charitable activities 3 26 69,612
Investments 4 9,276 1,573
Total income 102,113 96,699
Expenditure on:
Raising funds 5 7,493 35,040
Charitable activities 6 196,909 28,842
Total expenditure 204,402 63,882
Net income/(expenditure) and movement in funds (102,289) 32,817
Reconciliation of funds:
Fund balances at 1 April 2023 431,360 398,543
Fund balances at 31 March 2024 329,071 431,360

THE CARON KEATING FOUNDATION

BALANCE SHEET

AS AT 31 MARCH 2024

Notes
Fixed assets
Tangible assets
12
Investments
13
Current assets
Stocks
14
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within one
year
16
Net current assets
Total assets less current liabilities
The funds of the charity
Unrestricted funds
17
2024
£
2,197
5,732
328,881
336,810
(15,739)
£
-
8,000
8,000
321,071
329,071
329,071
329,071
2023
£
2,207
5,748
436,729
444,684
(21,638)
£
314
8,000
8,314
423,046
431,360
431,360
431,360

The financial statements were approved by the Trustees on 7 February 2025

Gloria Hunniford Trustee

THE CARON KEATING FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

Charity information

The Caron Keating Foundation is a an unincorporated registered charity in England and Wales. The registered address is 3rd Floor, Chancery House, St Nicholas Way, Sutton, Surrey, SM1 1JB.

1.1 Accounting convention

The accounts have been prepared in accordance with the charity's governing document, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

1.4 Incoming resources

Voluntary income including donations and gifts in kind that provide core funding or are of general nature are recognised where this is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Such income is only deferred when:

Investment income is recognised on a receivable basis.

Income from charitable activities includes the proceeds for the sale of goods.

1.5 Resources expended

Resources expended are included in the Statement of Financial Activities on an accrual basis, inclusive of any VAT which cannot be recovered. Expenditure is recognised when a liability is incurred.

Cost of generating funds are those costs incurred in attracting voluntary income.

Resources expended on charitable activities include donations paid to the chosen charitable institutions and the costs of stock.

Support costs have all been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to statutory accounts preparation and legal fees together with an apportionment of overhead and support costs.

THE CARON KEATING FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment

25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Fixed asset investments

Fixed asset investments are stated at market value.

Changes in the value of the investments in the period, whether or not realised, are included under "Other recognised gains and losses" in the Statement of Financial Activities.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Stocks

Stock is valued at the lower of cost and net realisable value.

1.10 Cash and cash equivalents

Cash and cash equivalents include deposits held at call with banks.

1.11 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

THE CARON KEATING FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.12 Fund accounting

All funds held by the Foundation are unrestricted general funds. These are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

2 Income from donations and legacies

3
4
5
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Donations and gifts
92,811
25,514
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Sale of goods
26
69,612
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Interest receivable
9,276
1,573
Raising funds
2024
2023
£
£
Fundraising and publicity
Staging fundraising events
7,493
35,040
7,493
35,040
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Donations and gifts
92,811
25,514
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Sale of goods
26
69,612
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Interest receivable
9,276
1,573
Raising funds
2024
2023
£
£
Fundraising and publicity
Staging fundraising events
7,493
35,040
7,493
35,040
2023
£
35,040
35,040

THE CARON KEATING FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

7 Charitable activities

Donations
payable
Charitable
Expenditure
2024
2024
£
£
Grant funding of activities (see note 7)
178,100
-
Share of governance costs (see note 8)
-
18,809
178,100
18,809
Grants payable
2024
£
Grants to institutions:
Other
178,100
Total
2024
£
178,100
18,809
196,909
Total
2023
£
10,000
18,842
28,842
2023
£
10,000

7 Grants payable

-

8 Support costs

Support costs
Governance
costs
£
£
Depreciation
-
314
Repairs and renewals
-
-
Accountancy
-
3,382
Postage and stationery
-
780
Travelling expenses
-
5,768
Computer costs
-
931
Bank charges
-
1,179
Secretarial and
administrative support
-
6,455
-
18,809
Analysed between
Charitable activities
-
18,809
2024
£
314
-
3,382
780
5,768
931
1,179
6,455
18,809
18,809
2023 Basis of allocation
£
315
1,607 Governance
2,873 Governance
2,406 Governance
3,863 Governance
999 Governance
253 Governance
6,526
Governance
18,842
18,842

THE CARON KEATING FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

9 Net movement in funds 2024 2023
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements 3,100 3,000
Depreciation of owned tangible fixed assets 314 315

10 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12 Tangible fixed assets

Tangible fixed assets
Fixtures, fittings
& equipment
£
Cost
At 1 April 2023 6,721
At 31 March 2024 6,721
Depreciation and impairment
At 1 April 2023 6,407
Depreciation charged in the year 314
At 31 March 2024 6,721
Carrying amount
At 31 March 2023 314
Fixed asset investments
Unlisted
investments
£
Cost or valuation
At 1 April 2023 & 31 March 2024 8,000
Carrying amount
At 31 March 2024 8,000
At 31 March 2023 8,000

13 Fixed asset investments

Fixed asset investments are stated at market value. Fixed asset investments represent 100,000 Ordinary Shares of 1p each gifted on 1st April 2005 by Eurovestech plc. The historical cost of this investment is £1,000.

THE CARON KEATING FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

14
Stocks
Finished goods and goods for resale
15
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
16
Creditors: amounts falling due within one year
Accruals and deferred income
2024
£
2,197
2024
£
4,130
1,602
5,732
2024
£
15,739
2023
£
2,207
2023
£
5,748
-
5,748
2023
£
21,638

17 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2023 Incoming Resources At 31 March
resources expended 2024
£ £ £ £
General funds 424,360 102,113 (204,402) 322,071
Revaluation reserve 7,000 - - 7,000
Previous year: At 1 April 2022 Incoming Resources At 31 March
resources expended 2023
£ £ £ £
General funds 391,543 96,699 (63,882) 424,360
Revaluation reserve 7,000 - - 7,000

18 Related party transactions

Charles Hunniford (the brother of one of the trustees, Gloria Hunniford) received £5,000 (2023 £4,400) during the year in respect of the IT services he provides and for the processing of the Foundation's donations. Gloria Hunniford was reimbursed £2,500 for travelling and other expenses incurred in the year.