REGISTF.RFD COMPANY NUMBER: 05046597 (England and Wales) RKGISTERF.D CHARITY NUMBER: 1111422 ort of Ihe Tr stocs and Unaudi Cd Financial Statements ffjr the Year Fnded 31st March 2024 for UNITED FOSTF.R CARF.RS ASSOCIATION Mastcrsl'"ull¢r Chartered Ccrtified Accountant5 38 Salisbury Road Worthing West Sussex 13NI I IRD UNITED FOSTFR CARF.RS ASSOCIATION Contcnts of thc Trinancial Statements for the Year Endcd 31st March 2024 Page Report of the Trustees Independent Examiner's Report Statement of Finaneial Aclivitics Balance Shccl Not¢s to the Financial Statemenls Detailed St8ternent of FinAllciAI Activitics UNITED FOSTER CARERS ASSOCIATION ort of th¢ Trustees for the Year v.ndcd 315t March 2024 The lrnstees who are also dircctors of the charity for the purposes of the Companics Act 2006, present their report with the financial statemenis of the charity for thc year endcd 3 1st March 2024. The truslecs have adopÉ¢d thc provisions of Accounting and Reporting hy Charities.. Statcincnt of Rccoinmcndcd Practicc applicablc to charilics prcparing thcir accounts in accordance with ihe Tr inancial Reporting Standard applicable in the UK and Republic of Ireland (fRS 102) (cffcclive l January 2019). OBJFCTIVES AND ACTIVITIES Ohjcctives and aims 'I'hc objectives of UFCA arc to promot¢ 'the bcncfit of childrcn in Ihc carc of foster fmiilies. particularly but not cxclusivcly in the couniy of West 8usscx. by provision of, or assislancc in th¢ provision of facilities, advicc and such oiher services as the trnstees shall decide,. Main activities for public bcncfit Thc chariiy provides playscheme aclivilics, days out for children and family days. and residential activitics for undcr 12,5 and 13 - 18 year olds at activily Gcnlres. ThL charity also hosts parties for F.aster. l.lall()ween. Christmas and a largc sumnicr gcl logcthcr.Thc cliai'ily providcs advoc¢lLy and information to support and hclp carcrq. How our activities deliver public bcnefit The charily puls logethcr qocial activitics to provide days out and fun for carer.s, Ihcir childrcn and foslcr children so they have ihc i)pportuniiy io Ine¢t and sharc expcriences. Advocacy is also providcd io hclp carcrs Ihrough thc dilTicull paris ()f ihcir jub8 and Incmbers of Ihc commillec sit on panels to work with Social Scrvicc.s and reprcscnt thc carers. Whcii planning activities the .1 rustees comply wilh the Association's public benefit rcquiremenls in aceordancc with 8cclion 17 of Ihc Charities Act 2011. Ihc guidancc from the charity coinmission and its own charitablc aims and objcclivcs. AC141F.VF,MFNT AND PERFORMANCF Chgritablc 9etivitie.s 'I'hc cliarily provided social activities ihrougliout the ycar including a Christmas cvcnl and cultural excursions. The annual cclcbration dinner was attended by ovcr 150 carcr8, family, friends and social scrvico.s. FINANCTAI. IIF.VIFW Fiiiancial position Th¢ charity has maintaincd a strong financial position wilh an appropriate level of cash to mect immediate financial commitmcnts and to provide somc flcxibilily in casc of uncxpcctcd events. l>rineipal funding snurees IJTrCA reccivcs it.4 corc funding from Wcst 8u5scx Counly Council, furthcr incoinc is produ¢cd from fundraising activities aiid donations. Investment pnlicy And Trbjeetive$ Undcr its Mcniorandum aiid Articl¢s of Association UPCA has the power to mak¢ any investment it thinks fit. The Iruste¢s havc con.8idercd the Inost appropriatc policy for thc inv¢stment of funds and has decided Ihat Bank Deposit Accounts and E."ixcd Terni Bonds satisfy its rcquircmcnts of sccuring som¢ rcturn on financial reserves for a minimum of risk. Ileserves policy li is the policy of the iJfcA to hold in reservc a sum which would allow the Charity to continuc providing activiti¢s for carcrs in the evcnl of the lossl reduction of granls from West Sussex County Council. STRUCTURE, GOVF,RNANCE AND MANAGEMF.NT Governing dncument United foster Carers Association (UFCA) is a charitablc company limited by guarantee which was incorporated on 17th liebruary 2004. UFCA was registered a5 a charity on 23rd Scptcmber 2005. The incorpor(Itcd iJfcA wa.s established under a Memorandum and Articles of Association which set its objccts and powers, and is governed under it5 Articles of Associalion. In the event of UFCA being wound up membcrs are required to contribute an amount not cxceeding £ l. Page I UNITED FOSTF,R CARF.RS ASSOCIATION ort of thc Trustees for the Year Ended 315t Mareh 2024 STRUCTURE, GOVERNANCE ANI) MANACEMENT Recruitment and appointmcnt of ncw trustees I'he directors of UIdCA are also Chdrity Tru%tccs for the purposes of charity law. Under thc Articles of Association the Irustecs musl number at least three aiid nol more ihan twelve. New Irustccs arc volunteers who are voted by the coinmitte¢ mcrnbers. If there are vac￿]cIeS a trus(cc can bc co-opted at any time during ihc ycar but must rctirc at th¢ ncxt Annual Gcncral Meeting. Orgaiiisationgl .structurc -rhe truslees meet at least three limcs a year with senior managemcnl to discus5 policies, procedures and any other issues that affect the way the children arc carcd for. Risk management Thc truslce.8 have a duty tn identify and review the risks lo which the charity is exposed and to ensurc appropriate controls arc in placc to provide rea8onable assurancc against fraud and error. REFERENCV AND ADMINISTRATIVE DFTAILS Ilegistcred Company numb¢r 05046597 {F.ngland and Wales) ReElStered Charlty number 1111422 Registcrcd a￿1cC 38 Salisbury Road Worthing we.st 8u88CX IINII IRI) Tru.Itoes M l.. F.;amc5 l. I". O'Kccffc N W Slow (rcsigncd l.1.24) Mrs G C l.udlow (appoinlcd l.1.24) Company Sccrctayy Mrs (i C Ludlow Indcpcndent Examiner Maslersfullcr Chartered Ccrtified Accountants 38 Salisbury Road Worthing W¢5l Susscx BNII IRD Approvcd by order of the board of trustees on 27, June 2024 and signed on its behalf by., L F O'Keeffe - l-r stec Page 2 Indc endent F.xaminer's Re United Foster Carer5 Associatioii ort to the Trustees of istered number: 0$046597 Indepcndcnt examiner's report to Ihc trustees of United Foster Carers Association ('the Company,) I rcport to the charily trustecs on my cxamination of th¢ accounls of th¢ Company for the year ended 31 st March 2024. Responsibilities and b#sis of report As the charity's trustecs of the Company (and also its directors for the purposes of company law) you arc responsible for the preparation of thc accounts in accordanc¢ with thc rcquir¢ments of thc Companics Act 2006 ('the 2006 Act,). Flaving satisfied myself that the accounts of the Company are not required to bc audited under Part 16 of the 2006 Act and are eligiblc for independcnt examination. I report in respect of my examination of your charity's accounts as carried out under Seciion 145 of ihe Charitics Acl 2011 ('die 201 l Aci,). In carrying out Iny examination I have followed the Dircctions givcn by the Charity Commissiun under Scction 145(5) (b) of the 201 l Act. Independent examiner's $tatcmcnt I have completed my cxaininalion. I confinn Chat no matters have coinc to my attcnlion in conneclion with Ihc examination siviiig me eausc to bcliL'vc- accounting recoi'ds were not kepi in rcspcct of the Company as required by Section 386 of the 2006 Acl. or Ihc account4 do not ac¢ord with ihose r¢cords,' or thc accounls do not comply with the accounliiig requiremcnl.s of section 396 of thc 2006 Act other than any rcquircmcnl Ihat th¢ accounls give a truc and f(iir vicw which is nol a matter considered as part of an iiidcpcndcnt cxamination. or thc accDunt8 have not bcen prcparcd in accordanc¢ with Ihc melhods and principles of tli¢ Sialcmcnt of Recoinmcndcd Praciice for accounting and rcporiing by charitics (applicablc to chariti¢s prcparing thcir account8 in accordance with the l.'inancial Ilcporting Standard applicable in thc UK and Republic of Ircland (FRS 102}). I liavc no concerns and have coinc across no oihcr mdtlcrs in cnnnection with the examination lo which attention should bL dr¢iwn iii iliis i'cpori in oi'dcr to cnablc a propcr ui)derslanding nf ihe accounls lo be reached. l M Walkcr fccA Mastcrsfuller Cliartercd Ccrtificd Accountants 38 Salisbury Road Worthing We81 Sussex BNI I IRD Dat¢: 27, June 2024 PBge 3 UNITED FOSTER CARERS ASSOCIATION Statemcnt of Fillancial Activities oratin an Income and Ex enditurc Account lor the Year F.nded 31st March 2024 Incor 2024 Unrestricted fund 2023 'rotal funds Notc5 INCOME AND F.NDOWMENTS TrROM Donations and Icgacies 3,399 2,253 Charitable aetivilies Grant Coiitract for activilics Support with iii.surancc costs Supporl wiLIi (Idvocacy costs 7.482 14,nOll 773 730 7,482 11,000 725 660 Otlier trading activitics Investm¢nt income 7,548 408 10,620 Total 34 EXPENDITURF. ON Cliarilable activitiLs Gcncral costs l. xpcnscs (ioveniancc co.4ts 7,792 27,480 906 6,660 19,535 870 'rotal NF.T INCOMF.I(F.XI)F,NDITURE) (1,838) 5,684 RFCONCILIATION OF FUNI)S "l otal funds brought forward 46,674 40,990 TOTAL FUNDS CARRIF.D FORWARD The not¢s form part of thesc financial statcments Pagc 4 UNITED FOSTFR CARERS ASSOCIATION F.C.ISTF.RF.D NUMBER: 0504659 Balance Shcct 31st March 2024 2024 Unrestricted fund 2023 Total funds Notes CURRF,NT ASSETS Debiors Invcslmcnt% Cash at bank 2,881 13,592 182 13,592 45,910 48.930 CREDITORS Ainounts fallin8 due within onc year (1,074) (2,256) NF,T CURRFNT A.SSF.TS 44,836 TOTAL A.¢iSETS LFSS CURRF,NT LIAIIILITIF,S 44,836 46,674 NF.T ASSF.T8 46,674 FUNDS Uni'cstrictcd funds TOTAI. FIJNDS 46,674 Thc cliaritablc company is cntitlcd lo cxcmption from audil undcr S¢¢tion 477 of the Cornpanies Act 2006 for thc ycar cndcd 31 st Mar¢h 2024, Thc meimbcrs have not requircd the coinpany to obtain an audit of its financial statcit)¢nts for Ihc ycar ¢nded 31 st March 2024 in accordance with Scclion 476 OE. the Compai)ics Act 2006. 'I"hc trustc¢s ackiiowlcdgc iheir rcsponsibilitics for (a) cii%uring that thc charilable company kecps accounting records that comply with Seclions 386 and 387 of the Companic8 Act 2006 and prcparing financial statcmcnts which givc a truc and fair vicw of thc statc of affairs of thc charitable company a5 al thc cnd of each financial year and of it5 surplus or deficit for each financial year in accordancc with thc rcquirerncnts of Scctioiis 394 and 395 aiid which olhcrwis¢ comply with thc rcquirement.5 of the Companics Acl 2006 relating t() financial stateinents, so far as appliLablc to the charitable coinpany. (b) I'hese financial stateinents have been prepared in accordance with the provisions applicablc to charitablc companies subject to the small companies regim¢. The financial statements werc approved by the Board of Trustecs and authorised for issue on 27, Junc 2024 and wcrc signcd on ils bchalf by: M r Eainc5 - Trustcc The notes forni part of thcse financial stalements Page 5 UNITF.D FOSTER CARERS ASSOCIATION Note5 to the Financial Statcmcnts for the Yegr Fnded 31st March 2024 ACCOUNTING POLICIES Basi5 of preparin% Ihe fjnancial statcments The financial stalcmcnts of tlie charitdblc conipany, which is a public bcnefil entily under FRS 102, have been prepared in accordance with the Charitics 8ORP (FRS 102) 'Ac¢ounting aiid Rcpoiling by Charities.. Statcmcnt of RccoTnrncndcd Practice applicable to charilic% preparing their accounts in accordancc with thc I,'inancial Reporting Standard applicable in the UK and Republic of Ircland (FRS 102) (effcctive l January 2019}', rinaiicial Reporting Slaiidai-d 102 'Thc Financial Reporting Standard applicablc in th¢ UK and Republic of IrLlund' and ihc Companies Act 2006. The financial statements havc becn prepared under the historical cost convcnlion. The financial slatcments have been prcparcd in 5tcrling and on thc basis that there arc no matcrial uncertainties about tlie ability of Ihc charilable company to continue. Income All iiicoiiie is recogiiised in IhL Stateinent of P inancial Aclivilics oncc tho charily has cntil'lement to Ihc funds, it is probablc thal Ihc incoinc will bc received and the amount cali bc mc&sured reliably. FJxpcnditure .iabilities are rccognised as cxpenditurc as soon as thcrc 18 a Icgal or conslructivc obligalion coiiimilling thc charity lo that cxpcnditurc, il is probable tliat a transfcr of economic benefits will bc rcquircd in seiilcmcnl