Charity number: 1121619 Company number: 06051085
Ealing Centre For Independent Living (A company limited by guarantee)
Trustee's report and financial statements
for the year ended 31 March 2023
Ealing Centre For Independent Living (A company limited by guarantee)
Contents
| Page | |
|---|---|
| Legal and administrative information | 1 |
| Trustee's report | 2 - 3 |
| Independent examiners' report | |
| Statement of financial activities | 6 |
| Balance sheet | 7 - 8 |
| Notes to the financial statements | 9 - 13 |
Ealing Centre For Independent Living (A company limited by guarantee)
Legal and administrative information
| Charity number | 1121619 |
|---|---|
| Company registration number | 06051085 |
| Registered office | Lido Community Hub |
| 63 Mattock Lane | |
| West Ealing | |
| London | |
| W13 9LA | |
| Trustee | L Armstrong (Chair) |
| A Cook | |
| Accountants | Kleinman Graham |
| Second Floor, Unicorn House | |
| Station Close | |
| Potters Bar | |
| Hertfordshire | |
| EN6 1TL | |
| Bankers | Lloyds Bank |
| 45 The Broadway | |
| Ealing | |
| London | |
| W5 5JU |
Page 1
Ealing Centre For Independent Living (A company limited by guarantee)
Report of the trustee (incorporating the director's report) for the year ended 31 March 2023
The trustee presents her report and the financial statements for the year ended 31 March 2023. The trustees, who are also directors of Ealing Centre For Independent Living for the purposes of company law and who served during the year and up to the date of this report are set out on page 1.
Objectives and activities
ECIL is a not-for-profit organisation, whose objects are to promote independent living for disabled people and their unpaid carers. Our long-term objectives are:
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To identify and relieve the needs of disabled people and their unpaid carers, who are living, working or studying within the London Borough of Ealing and to further their independence and full participation in society as equals.
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Empower disabled people and unpaid carers through the provision of information, advice, counselling and advocacy.
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To influence/change the attitudes and practices of service providers in relation to pan disability.
Mission Statement
Empowering disabled people and their unpaid carers to assist them to live full and independent lives.
Achievements and performance
ECIL continues to consolidate its position as a small charity, based at the Lido Community Hub. In order to receive help all clients referred to us must be known to the Ealing Community Partnership (ECP). We continue to adapt to a post COVID society, and during the year we have kept working with clients using telephone, email and a variety of on- line methods.
We have also reintroduced the more traditional face to face meetings which our clients appreciate as they frequently have more complex needs, often associated with either language difficulties or the fear of modern technology .
Our main focus remains on helping clients navigate and complete the complex official forms needed to obtain the benefits and allowances that they are entitled to. In addition we help with transport issues, and in obtaining medical aids to help with everyday living.
As Trustees we have carried out weekly meetings at the Lido, together with telephone and internet meetings, in addition to holding a regular meeting with ECP via Microsoft Teams.
We continue to provide ECP with statistical data as well as keeping them fully informed about any developing situations. We were lucky enough to receive a donation from Disability Times Trust when unfortunately they were forced to close, which will help support our work.
Financial review
Total income for the year ending 31 March 2022 totalled £38,112 (2022: £42,500). Expenses amounted to £37,501 (2022: £39,098) giving a net surplus for the year of £611 (2022: £3,402). Total charity funds at the year end were £29,046 (2022: £28,437).
Reserves Policy
The existing policy of the Charity at the time was that we should maintain unrestricted funds at as high a level as possible. Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.
Public Benefit
The Board considers the Charity to be a public benefit as it promotes independent living for disabled people and their unpaid carers. The Board complied with the duty in Section 17 Charities Act 2011, to have regard to the Public Benefit guidance published by the Charity Commission.
Page 2
Ealing Centre For Independent Living (A company limited by guarantee)
Report of the trustee (incorporating the director's report) for the year ended 31 March 2023
Statement of trustees' responsibilities
The trustees (who are also directors of Ealing Centre For Independent Living for the purpose of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small company provisions
This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
On behalf of the board
L Armstrong (Chair)
Director
2 October 2023
Page 3
Ealing Centre For Independent Living
(A company limited by guarantee)
Independent examiner's report to the trustees on the unaudited financial statements of Ealing Centre For Independent Living.
I report on the accounts of Ealing Centre For Independent Living for the year ended 31 March 2023 set out on pages 2 to 13.
Respective responsibilities of trustees and independent examiner
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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 the charity's accounts as carried out under section 145 of the Charities Act 2001 ('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.
Basis of independent examiner's statement
My examination was carried out in accordance with the 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 you as 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
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:
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accounting records were not kept in respect on the charity as required by section 386 of the 2006 Act; or to keep proper accounting records in accordance with section 386 of the Companies Act 2006; and
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the financial statements do not accord with those records; or
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the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
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the financial statements 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
...........................................................
Jason Bennett
FCA Independent examiner 2nd Floor, Unicorn House Station Close Potters Bar Hertfordshire EN6 1TL
Page 4
Ealing Centre For Independent Living (A company limited by gllarantee) Page 5
Ealing Centre For Independent Living
(A company limited by guarantee)
Statement of financial activities (incorporating the income and expenditure account)
For the year ended 31 March 2023
| Unrestricted Restricted funds funds Notes £ £ Incoming resources Incoming resources from generating funds: Voluntary income 2 8,097 - Activities for generating funds 3 - 30,000 Investment income 4 15 - Total incoming resources 8,112 30,000 Resources expended Costs of generating funds: Cost of generating voluntary income 5 - 31,764 Governance costs 6 303 5,434 Total resources expended 303 37,198 Net incoming/(outgoing) resources for the year / Net income/(expenditure) for the year 7,809 ) (7,198 Total funds brought forward 22,268 6,167 Total funds carried forward 30,077 ) (1,031 |
2023 Total £ 8,097 30,000 15 38,112 31,764 5,737 37,501 611 28,435 29,046 |
2022 Total £ 2,500 40,000 - |
|---|---|---|
| 42,500 | ||
| 33,582 5,516 |
||
| 39,098 | ||
| 3,402 25,035 |
||
| 28,437 |
The notes on pages 9 to 13 form an integral part of these financial statements.
Page 6
Ealing Centre For Independent Living
(A company limited by guarantee)
Balance sheet as at 31 March 2023
| Notes Fixed assets Tangible assets 10 Current assets Debtors 11 Cash at bank and in hand Creditors: amounts falling due within one year 12 Net current assets Net assets Funds Restricted income funds Unrestricted income funds Total funds |
2023 £ £ 227 165 32,397 32,562 ) (3,743 28,819 29,046 ) (1,031 30,077 29,046 |
2022 £ £ - 165 31,960 32,125 ) (3,690 28,435 28,435 6,167 22,268 28,435 |
2022 £ £ - 165 31,960 32,125 ) (3,690 28,435 28,435 6,167 22,268 28,435 |
|---|---|---|---|
| 28,435 | |||
| 6,167 22,268 |
|||
| 28,435 |
The Balance Sheet continues on the following page.
The notes on pages 9 to 13 form an integral part of these financial statements.
Page 7
Ealing Centre For Independent Living
(A company limited by guarantee)
Balance sheet (continued)
Trustee statements required by the Companies Act 2006 for the year ended 31 March 2023
In approving these financial statements as trustee of the company I hereby confirm:
(a) that for the year stated above the company was entitled to the exemption conferred by section 477 of the Companies Act 2006 ;
(b) that no notice has been deposited at the registered office of the company pursuant to section 476 of the Companies Act 2006 requesting that an audit be conducted for the year ended 31 March 2023.
(c) that I acknowledge my responsibilities for:
(1) ensuring that the company keeps proper accounting records which comply with section 386 of the Companies Act 2006, and
(2) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the year then ended in accordance with the requirements of sections 394 and 395, and which otherwise comply with the provisions of the Companies Act relating to financial statements, so far as applicable to the company.
These financial statements are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
The financial statements were approved by the board on 2 October 2023 and signed on its behalf by
L Armstrong (Chair) Director
The notes on pages 9 to 13 form an integral part of these financial statements.
Page 8
Ealing Centre For Independent Living (A company limited by guarantee)
Notes to financial statements for the year ended 31 March 2023
1. Accounting policies
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.
1.1. Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in March 2005 (SORP 2005) and the Companies Act 2006.
1.2. Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.
Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.
Income from the charity shop is included in the year in which it is receivable.
Income from investments is included in the year in which it is receivable.
1.3. Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop.
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 are those costs incurred directly in support of expenditure on the objects of the charity and include project management.
1.4. Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
- Fixtures, fittings and equipment 25% straight line
Page 9
Ealing Centre For Independent Living (A company limited by guarantee)
Notes to financial statements for the year ended 31 March 2023
| 2. Voluntary income Unrestricted funds £ Donations 8,097 8,097 3. Activities for generating funds Restricted funds £ West London HHS Trust 30,000 30,000 4. Investment income Unrestricted funds £ Bank interest receivable 15 15 5. Cost of generating voluntary income Restricted funds £ Charitable activity 31,764 31,764 |
2023 Total £ 8,097 8,097 2023 Total £ 30,000 30,000 2023 Total £ 15 15 2023 Total £ 31,764 31,764 |
2022 Total £ 2,500 |
|---|---|---|
| 2,500 | ||
| 2022 Total £ 40,000 |
||
| 40,000 | ||
| 2022 Total £ - |
||
| - | ||
| 2022 Total £ 33,582 |
||
| 33,582 |
Page 10
Ealing Centre For Independent Living
(A company limited by guarantee)
Notes to financial statements for the year ended 31 March 2023
6. Governance costs
| Unrestricted Restricted funds funds £ £ Accountancy fees 303 1,070 General office expenses - 1,675 Depreciation & impairment - 76 Insurance - 213 Communication & IT - 2,400 303 5,434 |
2023 Total £ 1,373 1,674 76 213 2,400 5,736 |
2022 Total £ 1,200 1,774 - 213 2,329 5,516 |
|---|---|---|
7.
Net incoming resources for the year
| Net incoming resources for the year | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Net incoming resources is stated after charging: | ||
| Depreciation and other amounts written off tangible fixed assets | 76 | - |
8. Employees
| Employment costs Wages and salaries No employee received emoluments of more than £60,000 (2022 : None). |
2023 £ 25,433 |
2022 £ 27,008 |
|---|---|---|
Number of employees
The average monthly numbers of employees (including the trustee) during the year, calculated on the basis of full time equivalents, was as follows:
| 2023 | 2022 |
|---|---|
| Number | Number |
| 2 | 2 |
9. Taxation
The charity's activities fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these accounts.
Page 11
Ealing Centre For Independent Living (A company limited by guarantee)
Notes to financial statements for the year ended 31 March 2023
| Fixtures, | Fixtures, | ||||||
|---|---|---|---|---|---|---|---|
| 10. | Tangible fixed assets | fittings and | |||||
| equipment | Total | ||||||
| £ | £ | ||||||
| Cost | |||||||
| Additions | 303 | 303 | |||||
| At 1 April 2022 and | |||||||
| At 31 March 2023 | 303 | 303 | |||||
| Depreciation | |||||||
| At 1 April 2022 | - | - | |||||
| Charge for the year | 76 | 76 | |||||
| At 31 March 2023 | 76 | 76 | |||||
| Net book values | |||||||
| At 31 March 2023 | 227 | 227 | |||||
| 11. | Debtors | ||||||
| 2023 | 2022 | ||||||
| £ | £ | ||||||
| Other debtors | 165 | 165 | |||||
| 12. | Creditors: amounts falling due | ||||||
| within one year | 2023 | 2022 | |||||
| £ | £ | ||||||
| Trade creditors | 161 | - | |||||
| Accruals and deferred income | 3,582 | 3,690 | |||||
| 3,743 | 3,690 | ||||||
| 13. | Unrestricted funds | At | At | ||||
| 1 April | Incoming Outgoing |
31 March | |||||
| 2022 | resources resources |
2023 | |||||
| £ | £ | £ | £ | ||||
| Unrestricted | 22,268 | 8,112 | ) (303 |
30,077 |
Page 12
Ealing Centre For Independent Living
(A company limited by guarantee)
Notes to financial statements for the year ended 31 March 2023
| 14. | Restricted funds | At | At | ||||
|---|---|---|---|---|---|---|---|
| 1 April | Incoming | Outgoing | 31 March | ||||
| 2022 | resources | resources | 2023 | ||||
| £ | £ | £ | £ | ||||
| West London NHS Trust | 6,167 | 30,000 | (37,198 | ) | (1,031 | ) |
15. Company limited by guarantee
Ealing Centre For Independent Living is a company limited by guarantee and accordingly does not have a share capital.
Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
Page 13