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2023-03-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

NIGERIA HEALTH CARE PROJECT

CHARITY REGISTRATION NUMBER 1112932

Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF

NIGERIA HEALTH CARE PROJECT

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

----- Start of picture text -----
Page
Legal and Administrative Information 3
Trustees' Report 4 to 5
Independent Examiner's Report on the Accounts 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Accounts 9 to 15
----- End of picture text -----

NIGERIA HEALTH CARE PROJECT

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1112932 WORKING NAMES NHCP START OF FINANCIAL YEAR 01 April 2022 END OF FINANCIAL YEAR 31 March 2023 TRUSTEES AT 31 MARCH 2023 Mrs Alison Redmore Chair of Trustees Miss Jennifer Benfield Rev Michael Meachin Mr Timothy Rogers Dr Paula Dawson Revd Dr Jennifer Hunter-Smith Mr Chiemela Nwagbara Dr David Cundall Mr David Laycock Mrs Susan Solanke Mrs Helen Onilado Mrs Clare Meachin Mrs Olufisayo Sotire Mr Olajide Majekodumni Dr Oluwasomidotun Olumayowa Idowu Appointed on 23 April 2022

The existing trustees appoint any new trustees following the provisions laid out in the Charity's governing instrument.

GOVERNING INSTRUMENT Declaration of Trust dated 29th December 2005.
REGISTRATION DATE 6th February 2006: Standard registration
OBJECTS To promote any charitable purpose, for the benefit of persons living in Nigeria,
which will assist in providing particularly but not exclusively, health care
services and facilities.
CORRESPONDENCE ADDRESS 1 Gledhow Park Road
Leeds
LS7 4JX
BANKERS Barclays Bank Plc
Leicester
Leicestershire
LE87 2BB
INDEPENDENT EXAMINER Zita Derbak
Independent Examiners Ltd
Unit 2
The Broadridge Business Centre
Delling Lane
Bosham
PO18 8NF

NIGERIA HEALTH CARE PROJECT

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31st MARCH 2023

Additional governance issues:

Methodist Church Nigeria provides information and advice about health facilities that we support. Other information and advice is provided, from time to time, by the Global Relationships Team, Methodist Church in Britain.

Funds are distributed through Methodist Church Nigeria; each centre is required to present an annual report including a financial report as a condition of further funding. A group of trustees should visit these centres triennially. The Covid-19 pandemic, followed by a period of worsening insecurity has prevented visits to Nigeria during 2021-22. A visit to Nigeria by Trustees is scheduled for November 10th - 26th of 2023.

The major risk is the misappropriation of funds in Nigeria, this is minimised by the maintenance of audit trails for funds sent via Methodist Church Nigeria to the places we support.

NHCP’s participation in the 18 month mentorship programme for small Civil Society Organisations run by the Tropical Health and Education Trust (THET) and funded by UK Aid finished, as planned, at the end of 2022. The aim of the programme was to enable organisations to improve their governance, partnership working and ability to apply successfully for external grants. As a consequence of this programme we have:

• Renewed our existing policies (financial control, safeguarding, equality and diversity, health and safety, complaints) and added volunteering policy • Committed to establishing better monitoring and evaluation systems, with the help of an external consultant, in partnership wit Methodist Church Nigeria

Travel in Nigeria by trustees and trainers carries particular risks. Risk assessments, including close attention to current advice for travellers from the Foreign and Commonwealth Office, are completed before each visit.

Objectives and activities

Purpose:

To promote any charitable purpose, for the benefits of persons living in Nigeria, which will assist in providing particularly, but not exclusively, health care services and facilities.

Aims:

  1. To support the local Methodist Church Nigeria leadership in providing health care facilities and trained personnel in areas of Nigeria which have poor or non-existent services as an expression of our common Christian love and discipleship

  2. To work with the Nigerian diaspora to raise awareness and funds for the above cause

  3. To work with the World Church Relationships Team of the Methodist Church in Britain to continue a creative partnership with Methodist Church Nigeria

  4. To be good stewards of our financial resources

Objectives:

Trustees have held two strategy days and appointed a strategy group to take forward key objectives identified as part of this ongoing strategic review. The four outcomes of the first strategy day were:

More detailed work has followed, focusing on improving communications, developing more fund-raising initiatives and improving our monitoring and evaluation.

Succession planning:

Paula Dawson has taken the lead for education and training as learning coordinator. Jide Majekodunmi is website coordinator. Trustees are still seeking a social media coordinator and someone to take over the administration of the charity from David Cundall, the current coordinator.

Activities:

i) Fund-raising mainly, but not exclusively, from organisations and individuals connected with the British Methodist Church e.g. coffee mornings, talks, distribution of leaflets, church services etc. The number of talks given has reduced drastically as a result of the pandemic. Sustaining our level of giving to Nigeria has become increasingly dependent on legacies. These have proved to be transformative in enabling infrastructure projects in Nigeria but are unpredictable in their timing and amount. NHCP needs to get better at applying for grant income and we are actively seeking ways of doing this. ii) Allocation of funds to Nigerian health facilities based on visits by Trustees to Nigeria; information from annual reports and correspondence; information from Methodist Church Nigeria. The grants are used by the various centres/clinics to: a.Facilitate building programmes b.Facilitate purchase of medical equipment c.Fund medical and support staff d.Provide support for the mentally ill e.Purchase medicines f.Facilitate inspections of facilities by the Medical Board of Methodist Church Nigeria g.Provide health care education iii)Collaborative learning with health workers in Nigeria iv) Improving the understanding of Nigeria and its health care needs by talks, leaflets, correspondence and via the charity’s website Encouraging a wider national network of people to prosper this work.

FOR THE YEAR ENDED 31sr IIARCH 2023 Paula Oawson has led on the earty deve]opnw ￿ an È-learnyFWJ prryJramffle worwi s health and family pknning in partnership with Etjenta Cdlege the Theokw.X pjatfom) by aiff Co] which alg1 works In partnership wifh metr￿dist Qwrth NtgeES?. We have more work trj do in irtcrwino the cé the Trustee Pthnj ar¥J in attTrLting younger people as due to a * donabNt for Dne wtioJkT proJe(L t)Dftatrorts in gEnerdl èTE Tedua￿j th]ets the do￿￿ Df many Guilds Expenses have remained 5¢y•J and below the agreed 5% tI￿tshotd. this is due to nebngs ib)g held orAinÈ and due to Covid the bi.annual vtsit to pmjects rK un(Ftaken. eveloped whith yjiil more ￿lE3t￿Y detau eyt thp Otwity Ikat)ts. rth the [eductio￿ in regutar annual 11c¥tiDns which rzu5 a (Ifaw on bequest funts there Is a ryjncern thatthe ability tnje and ￿"r ￿eW of the state of affairs of the (tharity and rf the the Charity frjr that In preparing ii) ￿ke Judgements ano esiirnaiE5that are reauxoble ?TKi prud¥rt ontinue lsj exystence. time the finandal kwts.on of the Charity. Thty are also Rsponsi￿e for the assets ijf the Charity and 1q.jo.z￿Is Slgned their bthalf by Tntstee_ PAnted Name:

NIGERIA HEALTH CARE PROJECT

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2023

Report to the trustees/ members of Nigeria Health Care Project on the accounts for the year ended 31st March 2023.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Zita Derbak Independent Examiners Ltd Unit 2 The Broadridge Business Centre Sign: Delling Lane Bosham PO18 8NF Date: 25.10.2023

NIGERIA HEALTH CARE PROJECT

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2023

Notes
INCOMING RESOURCES
Donations & Legacies
3a
Investment Income
3b
Charitable Activities
3c
TOTAL INCOMING RESOURCES
PAYMENTS
Costs of Charitable Activities
4
NET INCOMING/(OUTGOING) RESOURCES
Balances Brought Forward
Opening Balance Adjustment
5
BALANCES CARRIED FORWARD
TRANSFERS BETWEEN FUNDS
RESOURCES EXPENDED
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Unrestricted
Restricted
Total
Total
Funds
Funds
2022/23
2021/22
£
£
£
£
11,341
33,240
44,581
40,162
1,563
-
1,563
32
95
-
95
100
12,999
33,240
46,239
40,294
14,139
95,087
109,226
144,114
14,139
95,087
109,226
144,114
(1,140)
(61,847)
(62,987)
(103,820)
(10,000)
10,000
-
-
(11,140)
(51,847)
(62,987)
(103,820)
17,268
117,025
134,293
238,113
-6,160
6,160
(32)
71,338
71,306
134,293

Movements on all reserves and all recognised gains and losses are shown above. All the organisation's operations are classed as continuing.

The notes form part of these financial statements, found on pages:-

9 to 15

AS AT 31 MARCH 2023 31-MaTr23 31-glaT-22 Debtots & Prepayments Cash at bank and iFTr Irand 71J38 n.146 135.013 7L338 7i146 135.013 720 (32) 71338 71. 134293 {32) 71338 134.293 General Funds {Y2) (Y2) 71.338 17.268 117.025 71338 (32) 7L338 71JJ6 134293 19.Ic.leL3 gned on thetr beltalfrby Yrffji_ Prlnted Name: C rt(rL ¢ fEeS

NIGERIA HEALTH CARE PROJECT

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2023

1. ACCOUNTING POLICIES

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.

Basis of preparation:

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.

The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Recognition of Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

Incoming Resources with Related expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SOFA.

Grants and Donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Tax Reclaims on Donations and Gifts

Incoming resources from tax reclaims are included in the SOFA at the same time as the tax reclaim is received.

Contractual Income and Performance Related Grants

This is only included in the SOFA once the related goods or services has been delivered.

Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as income receivable.

Volunteer Help

The value of any voluntary help received is not included in the accounts and is described in the Trustees' Report.

Donated Services and Facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

Investment Income

This is included in the accounts when receivable.

Investment Gains and Losses

This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

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

NIGERIA HEALTH CARE PROJECT

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2023

1. ACCOUNTING POLICIES (continued) Expenditure and Liabilities

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advise to trustees on governance or constitutional matters.

Grants with Performance Conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.

Grants Payable without Performance Conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

Investments

Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.

Pensions

Pension contributions are charged to the Statement of Financial Activities as they become payable.

Fund Accounting

Funds held by the charity are either:

1. Unrestricted funds

These are funds which can be used in accordance with the charity's objectives, at the discretion of the trustees.

2. Restricted funds

These are funds that can only be used for particular restricted purposes within the objects of the charity.

3. Designated funds

These funds are funds set aside by the trustees out of unrestricted general funds for specific purposes or projects.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Fixed Assets

Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.

Depreciation Expense

Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows: Equipment at 25%

There has been no change to the accounting polices (Variation rules and methods of accounting) since last year.

2. TANGIBLE FIXED ASSETS

The Charity held no fixed assets investments during this or the previous financial period.

This page does not form part of the statutory financial statements

NIGERIA HEALTH CARE PROJECT

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2023

3. INCOMING RESOURCES
Note
c) Incoming from Charitable Activities
4. EXPENDITURE
Note
MCN Project
Agboke water project
Independent Examiner Fee
DR MacDonald Bequest
Ebenta College (Grants)
Edawa (Accept)
Murial Frampton Bequests
Grants (to other charities)
Insurance
Miscellaneous Expenditure
Mollie Huggins Bequest
Governance costs:
Gift Aid
Guilds
b) Investment Income
Interest and Loyalty Awards
Charitable Activities:-
Association of Friends (Grants)
Bank charges
Income from sales
MCN Income
Miscellaneous Income
Personal - Association of Friends
Personal - Others
Interest
a) Donations & Legacies
Churches and other Fellowships
Donation income
Unrestricted
Restricted
Total
Total
Funds
Funds
2022/23
2021/22
£
£
£
£
-
-
-
470
1,584
21,336
22,920
8,645
3,089
-
3,089
6,591
1,837
-
1,837
3,779
-
-
-
572
3,495
-
3,495
1,333
-
11,904
11,904
13,094
1,336
-
1,336
5,677
11,341
33,240
44,581
40,162
1,555
-
1,555
32
8
-
8
-
1,563
-
1,563
32
95
-
95
100
95
-
95
100
Unrestricted
Restricted
Total
Total
Funds
Funds
2022/23
2021/22
£
£
£
£
-
29,500
29,500
8,250
344
-
344
42
-
-
-
13,200
-
10,000
10,000
10,000
-
-
1,435
-
12,000
12,000
-
-
-
-
12,750
12,484
-
12,484
-
393
-
393
393
78
-
78
323
-
23,587
23,587
97,000
-
20,000
20,000
-
840
-
840
720
14,139
95,087
109,226
144,114

This page does not form part of the statutory financial statements

NIGERIA HEALTH CARE PROJECT

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023

5. RESTRICTED FUNDS

Association of Friends
Training Fund
Travel Fund

Training Travel Fund

Muriel Frampton Bequest
Dr. MacDonald Bequest

Ebenta Appeal

Mollie Huggins Bequest

Agboke water project
CURRENT FINANCIAL
YEAR**
Balance
Balance
01-Apr-22
Income
Expenditure
Transfer
31-Mar-23
22,101
1832
11,904
29,500
-
6,337
80
-
-
-
-
80
500
2645
-
-
-
3,145
2,117
(2,117)
-
-
-
-
36,840
-
-
12,000
-
24,840
-
7600
1,336
-
-
8,936
(7,113)
7113
10,000
10,000
-

62,500
(10,913)
-
23,587
-
28,000
-
-
20,000
20,000
-
-
117,025
6,160
33,240
95,087
10,000
71,338
Opening bal
adj

Notes:

The Training Travel fund has been consolidated into the Travel Fund as agreed in financial year end 2021/22. Ebenta appeal was supported in by the Mollie Huggins Bequest Fund in 21/22 Financial year.

*An adjustment of £1,832 has been made to the Association of Friends closing balance at 31.03.2022 due to the misallocation of two gift aid donations that were allocated to the general fund in the previous year.

** An adjustment of £2,117 has been made to the Travel Fund from the Travel and Training Fund to consolidate them into one fund, as they serve the same purpose. This was agreed in the previous financial year. In 2021/22, the income amount of £528 was also transferred to the Travel Fund from general funds.

*** An adjustment of £7,600 has been made to the Mc Donald Bequest fund due to the misallocation of income to the general fund in the previous year.

****An adjustment has been made to the Ebenta Appeeal. In 21/22 The Ebenta Appeal was supported by £7113 from the Mollie Huggins Bequest which allowed the £10,000 to be spent on this projects in that year, leaving £0 balance at year end. In 22/23 the amount of £10,000 was transferred from general fund to the Ebenta appeal which was then spent on this project in this year, leaving £0 blance at year end. In addition, income of £1,200 and expenditure of£5,000 were misallocated to the general fund in the previous financial year, therefore a net adjustment of £3,800 has been entered.

PREVIOUS FINANCIAL YEAR
Muriel Frampton Bequest
Dr. MacDonald Bequest
Bethesda Hospital
Edawu (Accept)
Ebenta Appeal
Training Travel Fund
Travel Fund
Training Fund
Association of Friends
Mollie Huggins Bequest
Balance
Balance
01-Apr-21
Income
Expenditure
Transfer
31-Mar-22
£
£
£
£
17,257
13094
(8,250)
-
22,101
80
-
-
-
80
500
-
-
-
500
2,117
-
-
-
2,117
36,840
-
-
-
36,840
13,200
-
(13,200)
-
-
-
-
-
-
-
1,435
-
(1,435)
-
-
2,887
-
(10,000)
-
(7,113)
159,500
-
(97,000)
-
62,500
233,816
13,094
(129,885)
-
117,025

This page does not form part of the statutory financial statements

NIGERIA HEALTH CARE PROJECT

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023

5. RESTRICTED FUNDS (Continued)

GRANTS CURRENT FINANCIAL YEAR

CENTRE General Association June 22 Total
of Friends Grants 2022/23
£ £ £
Agboke-Centre for Mentally ill 5,250 1,500 - 6,750
Bethesda Hospital 1,500 2,000 - 3,500
Bethesda Orphans 7,500 2,000 - 9,500
Ebenta School of Health Technology 1,250 5,000 - 6,250
Edawu Community Mental Health Care 5,250 1,500 - 6,750
Igbo-Ora - 3,000 - 3,000
Item Hospital 750 1,500 - 2,250
Northern Health Centres - Damishi, Kamuru, Galadima 6,250 3,250 - 9,500
Ugboju hospital 2,500 1,750 - 4,250
Uzakoli - Motherless Babies 4,500 - - 4,500
-
TOTAL 34,750 21,500 - 56,250
GRANTS
PREVIOUS FINANCIAL YEAR
CENTRE
Agboke-Centre for Mentally ill
Bethseda Hospital
Bethseda Orphanage
Ebenta School of Health Technology
Edawu Community Mental Health Care
Northern Health Centres - Damishi, Kamuru, Galadima
Igbo-Ora
Item Hospital
Ugboju hospital
Uzakoli - Motherless Babies
TOTAL
General
Association
June 21
Total
of Friends
Grants
2021/22
£
£
£
1,750
750
2,500
5,000
1,000
1,000
2,000
4,000
2,500
1,000
3,500
7,000
750
-
750
1,500
1,750
750
2,500
5,000
-
1,500
3,750
5,250
-
1,000
1,500
2,500
2,250
1,500
1,000
4,750
1,250
750
2,000
4,000
1,500
-
1,500
3,000
12,750
8,250
21,000
42,000

This page does not form part of the statutory financial statements

NIGERIA HEALTH CARE PROJECT

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023

5. RESTRICTED FUNDS (Continued)

FRAMPTON BEQUEST
Balance as 31.3.22
Expenditure from 1.4.22 to 31.3.23
Grants made to Projects
Balance at 31.3.23
Ring fenced money
Capital Grants to be made to Projects
Training
Unallocated Funds as at 31.3.23
Capital Grants still to be made
Bethesda Orphans
MCN Medical Board
DR MacDONALD BEQUEST
Balance as 31.3.22
Income from 1.4.22 to 31.3.23
Balance at 31.3.23
MOLLIE HUGGINS BEQUEST
Balance as 31.3.22
Expenditure from 1.4.22 to 31.3.23
Capital Grants made to Projects
Balance at 31.3.23
2022/23
£
36,839
12,000
12,000
24,839
6,000
18,839
24,839
-
-
6,000
6,000
2022/23
£
0
1,336
1,336
2022/23
£
62,500
23,587
38,913
2021/22
£
36839.00
-
-
36,839
16,000
20,839
36,839
-
10,000
6,000
16,000
2021/22
£
13,200
13,200
-
2021/22
£
159,500
97,000
62,500

This page does not form part of the statutory financial statements

NIGERIA HEALTH CARE PROJECT

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST OF MARCH

6. INVESTMENTS

The Charity held no investment assets during this or the previous financial period.

7. CASH AT BANK AND IN HAND

Bank Current Account
Bank Deposit Account
Central Finance Board
Unrestricted
Restricted
Total
Total
Funds
Funds
31-Mar-23
31-Mar-22
£
£
£
£
808
206
1,014
22,955
-
2,275
2,275
11,257
-
68,857
68,857
100,802
808
71,338
72,146
135,013

8. DEBTORS AND PREPAYMENTS

The Charity held no Debtors during this or the previous financial period.

9. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE WITHIN ONE YEAR

Independent Examiner's Fee Unrestricted
Restricted
Total
Total
Funds
Funds
31-Mar-23
31-Mar-22
£
£
£
£
840
-
840
720
840
-
840
720

10. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

The Charity held no long term liabilities during this or the previous financial period.

11. STAFF COSTS AND NUMBERS

The Charity employed no members of staff during this or the previous financial period.

12. TRUSTEES AND OTHER RELATED PARTIES

No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them. 2022-23: None

13. RISK ASSESSMENT

The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

14. RESERVES POLICY

The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.

15. PUBLIC BENEFIT

The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

This page does not form part of the statutory financial statements