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This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-04-30-accounts

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Trustees' Annual Report for the period
From Period start date To Period end date
Day
01		 Month
04		 Year
2022		 Day
31		 Month
03		 Year
2023
Section A Reference and administration details
Charity name Headrock Dog Rescue UK
Other names charity is known by
Registered charity number (if any) 1170663
Charity's principal address 10 Sharnford Close
Backworth
Newcastle upon Tyne
Postcode NE27 0JY
Names o
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 f the charity trustees who manage the charity
Trustee name Office (if any) Dates acted if n ot for whole year Name of person (or body) entitled to appoint trustee (if
any)
Derek Hall Chair Any Trustee
Victoria Hall Treasurer
Jane Key
Verity Poole
Lee Mangnall
Ben Mangnall
Paula Mangnall
Names of the trustees for the charity, if any, (for example, any custodian trustees)
Name **Dates acted ** if not for whole year

March 2012

1

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Names and addresses of advisers (Optional information)
Type of adviser
Name
Address		 Names and addresses of advisers (Optional information)
Type of adviser
Name
Address		 Names and addresses of advisers (Optional information)
Type of adviser
Name
Address
Name of chief executive or names of senio r staff members (Optional information)
Section B Structure, governance and management
Description of the charity’s trusts
Type of governing document
(eg. trust deed, constitution)
Constitution
How the charity is constituted
(eg. trust, association, company)
Association
Trustee selection methods
(eg. appointed by, elected by)
Appointed by other Trustees
Additional governance issues (Optional information)
Youmay chooseto include additional information,
where relevant, about:
●
policies and procedures adopted for the induction
and training of trustees;
●
the charity’s organisational structure and any wider
network with which the charity works;
●
relationship with any related parties;
●
trustees’ consideration of major risks and the
system and procedures to manage them.
The Chair and Treasurer of the Charity are related – siblings.
Victoria Hall is also a Trustee for the Shiremoor Treat and is Company
Secretary for Prosper Learning Trust.
Any decisions are made with other Trustees in accordance with the Grant Making Policy. Any expenditure over £100 is
approved by all Trustees.
Three new Trustees are related.

Section C Objectives and activities

For the benefit of the public to relieve the suffering of dogs in need of care and attention and to promote humane behaviour towards them by providing appropriate care, protection, Summary of the objects of the charity set out in its treatment and security for those which are in need of care and governing document attention by reason of sickness, maltreatment, poor circumstances or ill usage, in particular but not exclusively in Thailand.

March 2012

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During this year the charity has provided grants for dog centres to enable them to carry out neutering programmes and rescue dogs from dangerous situations. Due to changes in circumstances a lot of fundraising was put on hold, however monthly donations and online fundraising continued. The Headrock Dogs (Thailand) website https://www.headrockdogs.org/news-stories and Facebook pages document numerous cases where funds we have provided, have alleviated the suffering of dogs and enabled the local Thai community to benefit from caring for their animals. Expenditure documents are also shown on the website to demonstrate that funds have been spent carefully. K9Aid and Cuddly have continued to raise money for the charity and Headrock Dogs (Thailand) are working with Compassion Sans Borders to sterilise Temple, Street and Beach Dogs. Plans for new Trustees to recommence fundraising are in progress.

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

Additional details of objectives and activities (Optional information) Additional details of objectives and activities (Optional information) Additional details of objectives and activities (Optional information)
Grants are provided in accordance with the Headrock Dogs Grantmaking Policy. Grants are applied for by email and granted
when specific needs are documented. Each project must meet the objectives set out in our government document.
Volunteers run the website and social media accounts which feature fundraising campaigns.
Youmay chooseto include further statements, where
relevant, about:
● policy on grantmaking;
● policy programme related investment;
● contribution made by volunteers.

March 2012

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Section D Achievements and performance

Alongside the general running and expansion of the Headrock Dogs centre in Thailand, the collaborative work we have done to Summary of the main achievements of the charity fundraise with K9Aid and Cuddly has enabled the centre to continue to thrive. The partnership with Compassion Sans during the year Frontiers has also enabled them to ensure as many dogs as possible in temples, on the streets or on the beach are neutered and fully vaccinated. We have promoted animal welfare through campaigns on social media and with our support and funding dogs have been rescued and treated for injuries from car accidents, poisonings, cases of cruelty and illnesses like cancer, mange and parvo.

March 2012

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Section E Financial review

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Headrock Dog Rescue does not currently hold reserves. This is because its income levels are currently only sufficient to
Brief statement of the charity’s policy on reserves provide day to day support for Headrock Dogs Thailand.
Details of any funds materially in deficit None
Further financial review details (Optional information)
Fundraising through Facebook, K9Aid and Cuddly campaigns raise a great deal of our funds through the Paypal system.
You may choose to include additional information,
Sponsorships from individuals are now our other principle income streams.
where relevant about:
Grants made to Headrock Dogs Thailand have funded a wide range of projects detailed above and on the website, which
● the charity’s principal sources of funds
relieve the suffering of dogs and promote humane behaviour towards them.
(including any fundraising);
● how expenditure has supported the key
objectives of the charity;
● investment policy and objectives including
any ethical investment policy adopted.
Section F Other optional information
Section G Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s)
V Hall
Victoria Hall
Full name(s) Derek Hall
Position (eg Secretary, Chair, etc) Chair Treasurer
Date
21/01/24
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March 2012

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Company registration number: 05315734 Charity registration number: 1111790

NCBF

(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 30 April 2023

DAVID J EVANS LTD Radcliffe House Blenheim Court Warwick Road Solihull B91 2AA

NCBF

Contents

Reference and Administrative Details 1
Trustees' Report 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 12

NCBF

Reference and Administrative Details

Duncan Joseph George STUBBS

Chairman Duncan Joseph George STUBBS Trustees Kevin COOKE Barrie Christopher JOHNSON Jayne Elizabeth ALLEN Steven LEGGE Simon PLATFORD Olivia Leigh WILD Duncan Joseph George STUBBS Secretary Kevin COOKE Registered Office 6 Colehurst Croft Monkspath Solihull West Midlands B90 4XQ Company Registration Number 05315734 Charity Registration Number 1111790 Independent Examiner DAVID J EVANS LTD Radcliffe House Blenheim Court Warwick Road Solihull B91 2AA

Page 1

NCBF

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 30 April 2023.

Objectives and activities

Public benefit

To advance the education of the public in the appreciation of band music and in particular the education and training of people in the playing of band instruments by:

a) Promoting and encouraging the performance and presentation of music, particularly ensembles b) Raising awareness of standards in music making in all its aspects c) Providing training opportunities in musicianship, including conducting,composition and arrangement and

d) Organising and promoting festivals and events at which music ensembles can perform, receive critical appraisal, encouragement and training.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

The annual report was approved by the trustees of the charity on 26 January 2024 and signed on its behalf by:

......................................... Kevin Cooke Kevin Kevin Cooke (Jan 26, 2024 14:10 GMT) COOKE Company secretary and trustee

Page 2

NCBF

Independent Examiner's Report to the trustees of NCBF ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2023.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

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:

  1. accounting records were not kept in respect of NCBF as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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 accounts to be reached.

...................................... David Evans David J Evans Ltd

Radcliffe House Blenheim Court Warwick Road Solihull B91 2AA

26 January 2024

Page 3

NCBF

Statement of Financial Activities for the Year Ended 30 April 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income from:
Donations
3
Charitable activities
4
Total income
Expenditure on:
Charitable activities &
Governance costs
5
Total expenditure
Net (expenditure)/income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
13		 Unrestricted
£
10,000
26,166
36,166
(39,080)
(39,080)
(2,914)
(2,914)
10,162
7,248		 Restricted
£
-
9,010
9,010
(9,010)
(9,010)
-
-
-
-		 Total
2023
£
10,000
35,176
45,176
(48,090)
(48,090)
(2,914)
(2,914)
10,162
7,248		 Total
2022
£
10,000
34,824
44,824
(34,747)
(34,747)
10,077
10,077
85
10,162

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 13.

The notes on pages 6 to 12 form an integral part of these financial statements. Page 4

NCBF

(Registration number: 05315734) Balance Sheet as at 30 April 2023

Note
Fixed assets
Tangible assets
8
Investments
9
Current assets
Debtors
10
Cash at bank and in hand
11
Creditors: Amounts falling due within one year
12
Net current assets
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Total funds
13		 2023
£
1,000
1
1,001
727
30,272
30,999
(24,752)
6,247
7,248
7,248
7,248		 2022
£
-
1
1
-
29,199
29,199
(19,038)
10,161
10,162
10,162
10,162

For the financial year ending 30 April 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements on pages 4 to 12 were approved by the trustees, and authorised for issue on 26 January 2024 and signed on their behalf by:

......................................... Kevin Cooke Kevin Kevin Cooke (Jan 26, 2024 14:10 GMT) COOKE Company secretary and trustee

The notes on pages 6 to 12 form an integral part of these financial statements. Page 5

NCBF

Notes to the Financial Statements for the Year Ended 30 April 2023

1 Charity status

The charity is limited by guarantee,, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of its registered office is: 6 Colehurst Croft Monkspath Solihull West Midlands B90 4XQ

These financial statements were authorised for issue by the trustees on 26 January 2024.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

NCBF meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. .

Page 6

NCBF

Notes to the Financial Statements for the Year Ended 30 April 2023

Raising funds

These are costs incurred in attracting voluntary income.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class

Equipment

Depreciation method and rate Straight line, 25%

Fixed asset investments

Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date.

Page 7

NCBF

Notes to the Financial Statements for the Year Ended 30 April 2023

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

3 Income from donations

Capital donations Unrestricted
funds
General
£
10,000
10,000		 Total
2023
£
10,000
10,000		 Total
2022
£
10,000
10,000

4 Income from charitable activities

Appeals and donations
Ticket sales
Participation fees
Trade stand income
Income - Play days
Interest on cash deposits
Ticket sales
Arts Council Funding		 Unrestricted
funds
General
£
440
5,837
16,224
3,279
355
31
-
-
26,166		 Restricted
funds
£
-
-
-
-
-
-
-
9,010
9,010		 Total
2023
£
440
5,837
16,224
3,279
355
31
-
9,010
35,176		 Total
2022
£
-
-
17,167
1,443
-
-
5,019
11,195
34,824

Page 8

NCBF

Notes to the Financial Statements for the Year Ended 30 April 2023

5 Expenditure on charitable activities

Note
Venue hire
Adjudicator fees
Volunteers
expenses
Play day expenses
Organiser's fees
Insurance
Website
maintenance
Printing, postage
and stationery
Trade subscriptions
Business
Manager's fees
Partnership
Coordinator
expenses
Bank charges
Depreciation of
equipment
Venue hire
Adjudicator fees
Volunteers
expenses
Organiser's fees
Website
maintenance
Printing, postage
and stationery
Subsistence
Business
Manager's fees
Partnership
coordinator
ACE - At home
ACE - Bursaries
Allocated support
costs
Governance costs		 Unrestricted
funds
General
£
8,528
5,004
11,113
395
6,000
290
706
1,660
515
3,000
204
75
374
-
-
-
-
-
-
-
-
-
-
-
1,000
216
39,080		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
500
900
-
-
1,000
5,000
1,310
300
-
-
9,010		 Total
2023
£
8,528
5,004
11,113
395
6,000
290
706
1,660
515
3,000
204
75
374
-
-
-
500
900
-
-
1,000
5,000
1,310
300
1,000
216
48,090		 Total
2022
£
-
3,307
8,647
-
3,000
350
700
-
711
1,500
-
102
-
6,827
1,005
1,693
333
600
1,298
458
666
3,334
-
-
-
216
34,747

Page 9

NCBF

Notes to the Financial Statements for the Year Ended 30 April 2023

6 Independent examiner's remuneration Examination of the financial statements

2023 2022
£ £
216 216

Page 10

NCBF

Notes to the Financial Statements for the Year Ended 30 April 2023

7 Taxation

The charity is a registered charity and is therefore exempt from taxation.

8 Tangible fixed assets

Cost
At 1 May 2022
Additions
At 30 April 2023
Depreciation
At 1 May 2022
Charge for the year
At 30 April 2023
Net book value
At 30 April 2023
At 30 April 2022
9
Fixed asset investments
Investment - NCBF title
10 Debtors
Prepayments
11 Cash and cash equivalents
Cash at bank
12 Creditors: amounts falling due within one year		 Furniture and
equipment
£
1,446
1,374
2,820
1,446
374
1,820
1,000
-
2023
£
1
2023
£
30,272		 Furniture and
equipment
£
1,446
1,374
2,820
1,446
374
1,820
1,000
-
2023
£
1
2023
£
30,272		 Total
£
1,446
1,374
2,820
1,446
374
1,820
1,000
-
2022
£
1
2,820
1,446
374
1,820
1,000
-
2023
£
1
2023
£
30,272
2023
£
727
2022
£
29,199

Page 11

NCBF

Notes to the Financial Statements for the Year Ended 30 April 2023

Other creditors
Accruals
13 Funds
Balance at 1
May 2022
£
Unrestricted funds
General
10,162
Restricted funds
-
Total funds
10,162
14 Analysis of net assets between funds
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets		 Incoming
resources
£
29,503
9,010
38,513
Unrestricted
funds
General
£
1,000
1
991
-
1,992		 2023
£
24,752
-
24,752
Resources
expended
£
(32,417)
(9,010)
(41,427)
Restricted
funds
£
-
-
30,008
(24,752)
5,256		 2022
£
13,782
5,256
19,038
Balance at 30
April 2023
£
7,248
-
7,248
Total funds
at 30 April
2023
£
1,000
1
30,999
(24,752)
7,248

Page 12

NCBF

Statement of Financial Activities by fund for the Year Ended 30 April 2023

Unrestricted Funds

Total Total
Unrestricted Unrestricted
Funds Funds
2023 2022
£ £
Income and Endowments from:
Donations 10,000 10,000
Charitable activities 26,166 18,610
Total income 36,166 28,610
Expenditure on:
Charitable activities (39,080) (18,533)
Total expenditure (39,080) (18,533)
Net (expenditure)/income (2,914) 10,077
Net movement in funds (2,914) 10,077
Reconciliation of funds
Total funds brought forward 10,162 85
Total funds carried forward 7,248 10,162

This page does not form part of the statutory financial statements. Page 13

NCBF

Statement of Financial Activities by fund for the Year Ended 30 April 2023

Restricted Funds

Restricted Funds
Income and Endowments from:
Charitable activities
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income/(expenditure)
Reconciliation of funds
Total funds carried forward		 Total
Restricted
Funds
2023
£
9,010
9,010
(9,010)
(9,010)
-
-		 Total
Restricted
Funds
2022
£
16,214
16,214
(16,214)
(16,214)
-
-

This page does not form part of the statutory financial statements. Page 14

NCBF

Detailed Statement of Financial Activities for the Year Ended 30 April 2023

Income and Endowments from:
Donations (analysed below)
Charitable activities (analysed below)
Total income
Expenditure on:
Charitable activities (analysed below)
Total expenditure
Net (expenditure)/income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Total
2023
£
10,000
35,176
45,176
(48,090)
(48,090)
(2,914)
(2,914)
10,162
7,248		 Total
2022
£
10,000
34,824
44,824
(34,747)
(34,747)
10,077
10,077
85
10,162

This page does not form part of the statutory financial statements. Page 15

Company registration number: 05315734 Charity registration number: 1111790

NCBF

(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 30 April 2023

DAVID J EVANS LTD Radcliffe House Blenheim Court Warwick Road Solihull B91 2AA

NCBF

Contents

Reference and Administrative Details 1
Trustees' Report 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 12

NCBF

Reference and Administrative Details

Duncan Joseph George STUBBS

Chairman Duncan Joseph George STUBBS Trustees Kevin COOKE Barrie Christopher JOHNSON Jayne Elizabeth ALLEN Steven LEGGE Simon PLATFORD Olivia Leigh WILD Duncan Joseph George STUBBS Secretary Kevin COOKE Registered Office 6 Colehurst Croft Monkspath Solihull West Midlands B90 4XQ Company Registration Number 05315734 Charity Registration Number 1111790 Independent Examiner DAVID J EVANS LTD Radcliffe House Blenheim Court Warwick Road Solihull B91 2AA

Page 1

NCBF

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 30 April 2023.

Objectives and activities

Public benefit

To advance the education of the public in the appreciation of band music and in particular the education and training of people in the playing of band instruments by:

a) Promoting and encouraging the performance and presentation of music, particularly ensembles b) Raising awareness of standards in music making in all its aspects c) Providing training opportunities in musicianship, including conducting,composition and arrangement and

d) Organising and promoting festivals and events at which music ensembles can perform, receive critical appraisal, encouragement and training.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

The annual report was approved by the trustees of the charity on 26 January 2024 and signed on its behalf by:

......................................... Kevin Cooke Kevin Kevin Cooke (Jan 26, 2024 14:10 GMT) COOKE Company secretary and trustee

Page 2

NCBF

Independent Examiner's Report to the trustees of NCBF ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2023.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

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:

  1. accounting records were not kept in respect of NCBF as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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 accounts to be reached.

...................................... David Evans David J Evans Ltd

Radcliffe House Blenheim Court Warwick Road Solihull B91 2AA

26 January 2024

Page 3

NCBF

Statement of Financial Activities for the Year Ended 30 April 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income from:
Donations
3
Charitable activities
4
Total income
Expenditure on:
Charitable activities &
Governance costs
5
Total expenditure
Net (expenditure)/income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
13		 Unrestricted
£
10,000
26,166
36,166
(39,080)
(39,080)
(2,914)
(2,914)
10,162
7,248		 Restricted
£
-
9,010
9,010
(9,010)
(9,010)
-
-
-
-		 Total
2023
£
10,000
35,176
45,176
(48,090)
(48,090)
(2,914)
(2,914)
10,162
7,248		 Total
2022
£
10,000
34,824
44,824
(34,747)
(34,747)
10,077
10,077
85
10,162

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 13.

The notes on pages 6 to 12 form an integral part of these financial statements. Page 4

NCBF

(Registration number: 05315734) Balance Sheet as at 30 April 2023

Note
Fixed assets
Tangible assets
8
Investments
9
Current assets
Debtors
10
Cash at bank and in hand
11
Creditors: Amounts falling due within one year
12
Net current assets
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Total funds
13		 2023
£
1,000
1
1,001
727
30,272
30,999
(24,752)
6,247
7,248
7,248
7,248		 2022
£
-
1
1
-
29,199
29,199
(19,038)
10,161
10,162
10,162
10,162

For the financial year ending 30 April 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements on pages 4 to 12 were approved by the trustees, and authorised for issue on 26 January 2024 and signed on their behalf by:

......................................... Kevin Cooke Kevin Kevin Cooke (Jan 26, 2024 14:10 GMT) COOKE Company secretary and trustee

The notes on pages 6 to 12 form an integral part of these financial statements. Page 5

NCBF

Notes to the Financial Statements for the Year Ended 30 April 2023

1 Charity status

The charity is limited by guarantee,, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of its registered office is: 6 Colehurst Croft Monkspath Solihull West Midlands B90 4XQ

These financial statements were authorised for issue by the trustees on 26 January 2024.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

NCBF meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. .

Page 6

NCBF

Notes to the Financial Statements for the Year Ended 30 April 2023

Raising funds

These are costs incurred in attracting voluntary income.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class

Equipment

Depreciation method and rate Straight line, 25%

Fixed asset investments

Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date.

Page 7

NCBF

Notes to the Financial Statements for the Year Ended 30 April 2023

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

3 Income from donations

Capital donations Unrestricted
funds
General
£
10,000
10,000		 Total
2023
£
10,000
10,000		 Total
2022
£
10,000
10,000

4 Income from charitable activities

Appeals and donations
Ticket sales
Participation fees
Trade stand income
Income - Play days
Interest on cash deposits
Ticket sales
Arts Council Funding		 Unrestricted
funds
General
£
440
5,837
16,224
3,279
355
31
-
-
26,166		 Restricted
funds
£
-
-
-
-
-
-
-
9,010
9,010		 Total
2023
£
440
5,837
16,224
3,279
355
31
-
9,010
35,176		 Total
2022
£
-
-
17,167
1,443
-
-
5,019
11,195
34,824

Page 8

NCBF

Notes to the Financial Statements for the Year Ended 30 April 2023

5 Expenditure on charitable activities

Note
Venue hire
Adjudicator fees
Volunteers
expenses
Play day expenses
Organiser's fees
Insurance
Website
maintenance
Printing, postage
and stationery
Trade subscriptions
Business
Manager's fees
Partnership
Coordinator
expenses
Bank charges
Depreciation of
equipment
Venue hire
Adjudicator fees
Volunteers
expenses
Organiser's fees
Website
maintenance
Printing, postage
and stationery
Subsistence
Business
Manager's fees
Partnership
coordinator
ACE - At home
ACE - Bursaries
Allocated support
costs
Governance costs		 Unrestricted
funds
General
£
8,528
5,004
11,113
395
6,000
290
706
1,660
515
3,000
204
75
374
-
-
-
-
-
-
-
-
-
-
-
1,000
216
39,080		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
500
900
-
-
1,000
5,000
1,310
300
-
-
9,010		 Total
2023
£
8,528
5,004
11,113
395
6,000
290
706
1,660
515
3,000
204
75
374
-
-
-
500
900
-
-
1,000
5,000
1,310
300
1,000
216
48,090		 Total
2022
£
-
3,307
8,647
-
3,000
350
700
-
711
1,500
-
102
-
6,827
1,005
1,693
333
600
1,298
458
666
3,334
-
-
-
216
34,747

Page 9

NCBF

Notes to the Financial Statements for the Year Ended 30 April 2023

6 Independent examiner's remuneration Examination of the financial statements

2023 2022
£ £
216 216

Page 10

NCBF

Notes to the Financial Statements for the Year Ended 30 April 2023

7 Taxation

The charity is a registered charity and is therefore exempt from taxation.

8 Tangible fixed assets

Cost
At 1 May 2022
Additions
At 30 April 2023
Depreciation
At 1 May 2022
Charge for the year
At 30 April 2023
Net book value
At 30 April 2023
At 30 April 2022
9
Fixed asset investments
Investment - NCBF title
10 Debtors
Prepayments
11 Cash and cash equivalents
Cash at bank
12 Creditors: amounts falling due within one year		 Furniture and
equipment
£
1,446
1,374
2,820
1,446
374
1,820
1,000
-
2023
£
1
2023
£
30,272		 Furniture and
equipment
£
1,446
1,374
2,820
1,446
374
1,820
1,000
-
2023
£
1
2023
£
30,272		 Total
£
1,446
1,374
2,820
1,446
374
1,820
1,000
-
2022
£
1
2,820
1,446
374
1,820
1,000
-
2023
£
1
2023
£
30,272
2023
£
727
2022
£
29,199

Page 11

NCBF

Notes to the Financial Statements for the Year Ended 30 April 2023

Other creditors
Accruals
13 Funds
Balance at 1
May 2022
£
Unrestricted funds
General
10,162
Restricted funds
-
Total funds
10,162
14 Analysis of net assets between funds
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets		 Incoming
resources
£
29,503
9,010
38,513
Unrestricted
funds
General
£
1,000
1
991
-
1,992		 2023
£
24,752
-
24,752
Resources
expended
£
(32,417)
(9,010)
(41,427)
Restricted
funds
£
-
-
30,008
(24,752)
5,256		 2022
£
13,782
5,256
19,038
Balance at 30
April 2023
£
7,248
-
7,248
Total funds
at 30 April
2023
£
1,000
1
30,999
(24,752)
7,248

Page 12

NCBF

Statement of Financial Activities by fund for the Year Ended 30 April 2023

Unrestricted Funds

Total Total
Unrestricted Unrestricted
Funds Funds
2023 2022
£ £
Income and Endowments from:
Donations 10,000 10,000
Charitable activities 26,166 18,610
Total income 36,166 28,610
Expenditure on:
Charitable activities (39,080) (18,533)
Total expenditure (39,080) (18,533)
Net (expenditure)/income (2,914) 10,077
Net movement in funds (2,914) 10,077
Reconciliation of funds
Total funds brought forward 10,162 85
Total funds carried forward 7,248 10,162

This page does not form part of the statutory financial statements. Page 13

NCBF

Statement of Financial Activities by fund for the Year Ended 30 April 2023

Restricted Funds

Restricted Funds
Income and Endowments from:
Charitable activities
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income/(expenditure)
Reconciliation of funds
Total funds carried forward		 Total
Restricted
Funds
2023
£
9,010
9,010
(9,010)
(9,010)
-
-		 Total
Restricted
Funds
2022
£
16,214
16,214
(16,214)
(16,214)
-
-

This page does not form part of the statutory financial statements. Page 14

NCBF

Detailed Statement of Financial Activities for the Year Ended 30 April 2023

Income and Endowments from:
Donations (analysed below)
Charitable activities (analysed below)
Total income
Expenditure on:
Charitable activities (analysed below)
Total expenditure
Net (expenditure)/income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Total
2023
£
10,000
35,176
45,176
(48,090)
(48,090)
(2,914)
(2,914)
10,162
7,248		 Total
2022
£
10,000
34,824
44,824
(34,747)
(34,747)
10,077
10,077
85
10,162

This page does not form part of the statutory financial statements. Page 15