**Registered number: 6643013 Charity number: 1125525** ## **FULL OF LIFE** (A company limited by guarantee) ## **TRUSTEES' REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 MARCH 2024** \. FULL OF UFE IA Company limited by guarantse) CONTENTS Page Reference and admlftlstrative details of the Company, its Trustees and advi$ern Tnths, rnport Ind•p•nd•nt audltorn. report on th• fiftan¢l•l •lat•ffl•nts 8-11 Statement ol financlal actlvilfes 12 8alanco •h•et 13 Stat•ment of rA8h Ilow8 14 Not•8 to th• fln•ncl•l 8tat•m•nts 15-26 FULL OF UFE (A company limited by guardnteel REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 IAARCH 2024 Trustse8 Mrs Virginie Isbell, Joint Chair Mfs Sue Redmond, Joint Chair Mrs Sue Stirfing. Seu8tsry Mrs Christine Potter. Treasurer Mrs Susan Bromley-challenor (rwned 26 March 2024> Mrs Claire Durtnall Claudine mahor￿NyIr1glra Margaret Powers Company r•gl•t•rnd numb 6643013 Chartty rnglgtered numb•r 1125525 Rogl•t•rnd offl¢• Kensal House Annex 379 Ladbroke Grove London W10 58Q Company 8•cr•l•ry Mrn Sue Slirfing Ind•p•nd•nl •udllor• Baldwin SC0fi￿ Ltd Chartered Accountants Slatulory auditors 3 N6whOuBe Bustnoss Centre Old Crnwley Road Hofsham West Sussex RH12 4RU 8•nk•rn National Westminster Bank plc 25 Shepherds Bush Green London W12 8PR Page 1 FULL OF UFE IA company Ilmited by guarnntee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 The Tfustees present their annual ￿port together with the audtted financial statements of the Full of Life for the l April 2023 to 31 March 2024. The Annual report serves ihe purposes of Ix)th a Trustees, report and a d1￿ctOrS, report under company law. The Trustees ￿nfi￿1 that the Annual report arml financial statements of the chafltable company compty the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Stalement of Recommended Practi￿ (SORPI applicable to charrties prepartng their a￿￿untS in accordance with the Finanugh Ih SENO proce￿ Irom (￿25. Our real 8tr•ngth continuos to be tho slability and (x)ntinuty of 8ervif* ttwt we delknr, and lh8 trust tdmilies ple￿ in our Servi￿ being truty indepernlent of the L(￿1 Auknity. We have delivered this service for over Iwenty year3, and It has now seen a8n8fattons of thildren thmu9h the SEN process. Ihis 18 something we are very proud of. Par•nt Pafttclpaffjon". Our Parent Partiapation prryeL* hal o)ntinu8d with our fonm18 ntr4¥ lakAng ￿ fac• to lac• and onllne. O core belief is parents ampmring other pargnts. this ujnlinues lo haM￿n our forums and outsldo of Full of Llfe. Parenls have unique exparti80 they have gained from raising a thild wth SEND and sharing Ihis empowers olhor families. The forum$ en8uro parents can meet with Local Counullors, professionals from Health, Education and Soc¥al Care, lo Sharn Iheii expertSse. ¥iM. or ￿n1￿m$ about local 8arv1￿ wilh tho aim lo devebp them lo meet famivs neads. We also use the forums to training or C¥)nsUltath￿ sessions whith develop from our direct WO￿ with families. This >wr they have induded Professor Luke Clements Legal Trnlning., IPSEA onllne training, Team Tea￿ aThl Serwory Spe¢*Ado. represenlati¥es from tha fofums he shape, keep, and de¥eiop I￿1 servk*s that best meet our famws needs. It is wonderfvl.to seg so-many parents wor￿ng togelher for the ber*fft of all famli ies. Page 3 FULL OF UFE (A Gompany liffllted by guarantèe) TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achievements and p•rfomMnce (continued) Day SeThl¢es People wilh Cofflphx N••d$: Our services for people with complex needs continue lo evolve and are seen as an example of good practice ensunng people stay in our local comrnunrty wrth their famil￿$ and th'ends. They have also been instrumental in keeping slabilty in ￿￿ftg people's lives when they transition from children to adurt services. People who attend our seThic8s continue lo access a wide variety of opportunities that develop their indi¥￿ual skills. identify their unique grfts and talents, which helps them gain work experience, volunlewing OpportUn￿'8S. Our ser¥ice also ensures yuung people access preventative and acute heallh services, thereby addressing the risk of health inequal￿.es sadfy tsc*d by people w51h leaming disabilth'es. We provmle Yoga. Sports. Drama, Music Sessions, and Music Therapy whith help build young people's C1)nfiden￿ in them80lv8s and thè Staff who work for th8m. We conb.nue to be part of Ihe NurAe Assoaates Programme via St Marys Hosprtal arml Chelsea Westrninster Hospital NHS Foundation Tnsst. We are very proud to be able to 6haie our expertise with staff knowing that tl will help people when they attend hosprtab. ThNJugh this prograrnme NurJe Associates are offefed a week's pl8cem8nt at Full of Lifè and leaffl aboul Wofking wilh ￿Ung people wth complex needs. Oui partnership work offering trainee nurses trom Imperial Col* placements within our 8aTrlce exmtlnues to be another successful elemenl of our so￿tCe. Their feedba(* has b8en oxtremely posith*. and we look forward to working with more people In the Naw Year. 3tsatoglc Work: Chlldrnn and Famlll•a: The lrnplernentation of the ChI￿Tr and Famdies Ad and the Care Ac* contlnues to bring change8 to how ¢*lldren. young peopl• and thoif parents access th• •uppryt they neod to Ilvg a haA)y. healthy lffe. Our 8taff leam conts'n￿ lo offer a hIgh￿ualIty 88Tri¢e to 14mthes. Our Parent Fonmns also ensure Ihat parents, exportlse18 re(xygni8ed and dewknped, thi8 has led to parnnts boing ayadable to b8 part of Bt Borough Commissioning SeThic•8 and RBKC Irrte￿ Pan818. Th• Forums al80 halp pwonts to fgel l￿fide￿ in advocaling for their thild and parfKipate In consultations and fo(xs gnwps that dovelop 8aThice8 that malter to them. We 8rt on am Strategic Boards. Workng Group8 and Comm6ttees doallng wlth Education. Health and Soaal Care. The 'You sa￿ We Wiif dowment that we dev•W In partner8hW wfth RBKC SEND and Heallh Toam8 continue8 to map and shape local SEND Ser¥ic*s. Wo will con*'nue to build and d￿loP our p•ther5hii WO￿ wilh R8KC SEND and Heallh to onwrn iJw¥ic•s develop to meet the n•eds of our famlllu. H••lth We continug to b• p•rt of a rnulUdl8dpllnAry team helping to shape IM>fi• as a8 dell¥erlng trainlng lo slaff at St Marfs Hospltsl arvj Imp8rfaJ Coogge. Feedback from all tralnlng $eg8long is extremety p08illve. We ulnllnue Io 8•8 the bmfft of tho hospitals unlquo Leaming Di8abilty fiagglng syjtem which IdenUfie8 the a(x6ss needs of thildren. aduks with Leaming Dlsablli1105. This also helps the hoswi to identify any gaps in its 8er¥ice, ulb'matety impfoving aLXWS to acxrte healitKafe for our song and daughte￿. Aduft Loamlng Dl•ablllty Servlc•8: We oxrtinue lo have re9ular meolings w4th profes8ionah from Aduft Sodol Car• and H•atth to di8(￿88 8aThkoS provided lo people 18ammg dl8abllrties and their famlies. This ￿ar wo have Idped develop a strategy 'Changing Li¥es' whith wil Ixing about Prn(*￿1 chaNde for peoplo with leaming disatslities and their famdies. Th13 strategy vrill bo the firnl Adutt LD Strategy that WUI be mapped by a You Said Wo d0￿Ment. in sirn￿ar way to how we have wothed with Chldren's Swvl(*s. We hope Ihi8 brina abo￿ tarwjible thange lor our farn￿188. In the comiNJ year we will •>)nlinue to rais• the issue of the need ts hou8ing for poople wilh complex needs. Health SeThi(%s continue to be & priority for our famifKs. Folky*iw a congjltalion last year irrto th• r•strudurfn9 . "ol the SALT Servi￿& our. parent.thampion programme has gone'frtyn strengih lo strength with" parents a￿A$S1n9 training the team and WIU soon support other pafents diredy. We sit on Chelsea Westminster Page 4 FULL OF LIFE {A Company limited by guarnntsel TRUSTEES. REPORT ICONTINUEOI FOR THE YEAR ENDED 31 PAARCH 2024 A¢hievefflents and perfomiance l¢ontinued} Hospitals Leaming Oisability forum. The Hospitats Leaming Disability Flagging System, Hospital Passports and Accessible Information aboul the Hospita15 Phamacy services are embedded as good practice for children and adults with leaming disabilFties. We have also delivered training to student nurses and doctors from St Marfs Hospital and Imperial College. The Communty Dental Services at St Charl8s Hospital continues to deliver a tnjty high qualty accessible dental services and feedback from our families about all acute servi(*s have been extremety po$￿'Ve. We continue lo support over 700 families and professionals from RBKC. We are proud to say that we have the rnost dedicated sLqff team who are commrtted to providing lamiltes wth the most up lo date. practical and empowering information. and ser¥ice. All oui framilies. and young people trust ¢yJr team for their independenc*. integiity. and ￿ring atirtude. We are tnjty honoured to say that frdmif*s Ix)nts'nue to view us as part of their famity. In Ihe coming year. we wlll ￿nts'nue to work harf to 8upk￿rt our families and will ensure theii votCe8 and the voice$ of thelr dthdren ar• hoard. we WIN •8p•daty focus on Aduft Leaming Disabilty SeNices and Local Hou8in9. We afe extremety gratefvl to RBKC Children and Families Swvi￿5. RBKC Aduft Leaming Disabilty SoThices, Northwest London ICB. DFE, Kensington and Chelsea Foundalion. DMGT, Local eusinesses. Sdwls, and Indi¥lduals for their continued support both finan(ially and In kind. We look forward to •nothw bu8y y•ail • Fundrnl8lng acllvttlm and Incoffl• g•norallon As stated In the sedlofi on prfndpal hjnding. the etharlty relles almost exthsively on lundlng from l(Kal govemmonl and grant maklng bodies. It does not empk)y a profosst'onal fvnd4ai8Of nor Is il acovety Invofved in (undrai81ng tho publto Th• Nnall number of donalions reo•¥gd arg un801i(xted. freety given. donallons trom friends and family of di•nts. Fln•nclal rnvl•w • ntrol$ U￿r key finandal system8 will provide sufficient r880urcw in the event of advene (x)nditions. The TnMlee$ have al80 examined Other opora15onal and I￿SIneSS r18kn that tho tharlty lar*8 and confirni Ihat Ihay have estsbllshed systems to rnlllgate the 8ignlficant nsk8. Pl•n• for futrJr• Wg continue b provkle a. hvJh quatsty for • number of seThii% u8ers *lth t*mplex fweds and those adi¥itres offe￿d arn oxparNling and ta￿ThI to the needs of inthvldtsd uwrn. We VAI also ￿ntInue to ralje the 538ue of the r*gd for houslng for Wilh c(wnpknx ne•d8. M•fflb•rn' Ilablllty Tho •Aemb•(s of tho Comp•ny guarnntoe to contribule an amount not ex(*eding £1 to Iho 888•ts ol th• Cofflpany in the event of wlnding up. Page 6 FULL OF LIFE IA company limited by guarantsel TRUSTEES. REPOR T {CONT114UED) FOR THE YEAR ENOEO 31 MARCH 2024 Statement of Trustees. rp8ponslbi11tt•8 The Trustees (who are also the directors of the Company lor the purpose5 of company law) are responsible for pffjparing the Trustees, report and the financial statements in accordance with applicable law and Unrt8d Kingdom Accounting Standards (Unrted Kingdom Generalty A￿￿pted Accnunting Practice). Compary law requires the Trustees to prepare flnancial statements for each financial . Under company law. Ihe Trustees must not approve the finanGial statements unless they are satisfied that they give a true and fair view of the stste of affairs of the Company and of ts incoming resources and appliralion of resources. including its income and expenditure. lor thai peiiod. In preparing these financial $tslements. the TnJ$tees arè required lo.. select suitabl8 accounting poliaes and then appty them consistenlty; obseNe the methods and prinoples of the Charities SORP (FRS 102>: rnake judgments and accounting estimates that are reasonable and pnjdenl: state whether applicable UK Accounting Standards (FRS 102) have been followed. subjecl to any material d8partures disdosed and explained in the finanoal stat￿)ents,. prepare the financial statements on the going concem basis unleu tt Is Inappropriat• lo presume Ihat Company will conts'nue in business. The Trustoes arn re8ponsibl8 for k•oping adequate accounting recorfs that ar• Sufflciont lo show and explain the Cornpanls tsansactlon8 and dlsdo8e wilh reasonable acojracy at any Itme the Ilnandal position of the Company and enable them to ensure that the financ4al stalements compty wlth the Companies Acl 2008. They are also responsible for 8afeguarfing the a88Ots of the Company and henc• for taklng reasonable step8 for the pr•venlion and detedion of fraud and other irrngulaiill•s. D*¢lo•urn of lrfoffliallon tg audltorn Each of th• pernons who are TNstees at th• Ilme W￿ft Ihlj Tntst•e8' r•port l• approved has Coftfjm￿d that: so far a8 that TNStee 18 awafe, tharg is no ralovant audit infomiation of whith the thariils auditors arn unaware, and that Tfu8tee has lakon all 8taps Ihat ought to have been taken 41 a Tru8te• in order to be awarn of any relev•nt audit informalion 8nd to e8tabli8h blat the tharitys auditors arn aware of that informatton. Audltor• The auditorn. Bafvjwln Sthld Ltd, havo indlcalod th0Sr W￿ngnesS to conlinu• in 0ft7ce. The de81gnat•d TfUSt•es wlll Pfopose a mollon reappolnltn9 tho audit(Ks al a m•oting of ts Trustee8. Approved by order of the mombern of Ihe board of Tnwtees M 18 DKomber 2024 and slgned on tholr bohaff PArd Su• R•dmoftd Joint chatr Page 7 FULL OF LIFE (A company Ilmlted by guarnnteel INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF FULL OF UFE Oplnion We have audited the financial statements of Full of Lrfe (the 'tharitable compan￿ for the year ended 31 March 2024 which comprise the Statement of financaal adivities. Ihe Balan￿ sheet, the Statement of c25h flows and the reFaled noies, induding a summary of Signifi￿￿1 accounting poli(i8s. The financial reporting framework that has been applied in Iheir preparation is appIl￿ble law and United Kingdom Ac¢oullti'ng Standards. induding Finan¢ial Reporting Standard 102 The Financial Reporting Standard appIl￿ble in the UK and Republic of Ireland, (United ￿'ngdofft Generally Ac£epled AccAJunting Practtce). In our oplnion the financlal slatements: givo a Ilue and falr ￿eW of Ilte slate of the r*tafitable (￿pan(S affairs as at 31 March 2024 and ol its incoming resources and applicalion of resources, induding Its incorne and expenditure for Ihe year then endèd: have been property preparnd in a(XJNdance wilh United Gen•rally A(￿PIe￿ A(xxunting Pra¢iic8: and have been prepared ll) accordance wlih the requirements of the Charities Act 2011. B•81• for oplnlon We conducted our audit in a(xordance Intematronal Stsndanls on Audrfing (UK) (ISAS {UK)l and appltcable law. Our responsibl1￿10$ under th080 standards are fvrthor dgs(xibed in the Auditors, responsibilities for Ihe audit of the financial 8tatements sedlon of our feport. We am independent ol the ¢*anlable company in accordance with the ethical requirements that afe rnknrrt to our audrl of the ffinan(Ml slatements In tho United lfjngdom, induding the Financ•al ReportlNd CounLyYs EthIL¥I Standard. and Tme tfft fvffilled our othef ethkal r•sponsibilibes in accordanc• with these requilernènts. We bekneve that ts audit e¥iden(* we have oblainod is cmnt and approprtate to provlde a basis for ¢)ur opinion. Conclu•loM rnlalln9 kn golno conc•m In audrting Iho finondal 8tatements. we have concknded thal the Truilee8' of the going concerh ba8ii of acownting in th• weparalton of ts financid stalements 18 appropriate. 8a8ed on tho wort perf￿ffled. hav• not Id￿1￿0d any materfal mrtawrfi6s rnLatirvJ to •v8nts or Inditi'on8 thqt. Indlviduafy or ffjlknclvety, may call swill¢ant doubt on the tharttable c¢Jfflpanrfs abllty to ojntinue as o going (￿rK￿rn a period of at least twefve months from when Ihe fjnancial statements are authorf8ad for i8SUO. Our r•spon8iblllO88 and tho rO￿onI1b11ttiOs of tha Twstths wllh resp•c* to golry Ix>nc•m ar• d•scrtbod In the r*vant $er suth intemal ¢xntrol as the Tntstees determlne Is ne(xssary to enable Ihe prepaFalion of finanixal stalenwts that afe fre• from materlal misstatemant. whether d1￿ to fraud oi ernjr. In preparing Ihe finandal slatements, tho Trustees are fesKX)nsible for ossesslng the c*aritabl8 companYs abdity lo cA)nlinue as a going a)n(xm. disdosing. as appknble. matters rtkted to going C￿cern and uslng the goin9 o)ncem basis of a(munting ￿lesS the Tru￿883 either intend lo ttquidate the chafitable o)mparry or to cease operntions. or have no rnathslk aftomali4* tArt to do ￿. Page 9 FULL OF LIFE IA company limited by guarnnteel INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF FULL OF LIFE ICONTINUEDI Audltorn. rupon8lbllltle• for th• audit ol th• finan¢lal 8tstem•nts We have been appointed as auditor under section 144 of the Charities Act 2011 and teport in accordan￿ with the Act and relevant regulations made or having 8ffed ihereunder. Ouc objaciives are lo obtain reasonable assurdnce about whether the finanaal statements as a whole are free from material misslatement, whether due to fraud or error. and to issue an Auditors, report that includes our opinion. Reasonable assurance 18 a high level of assutance. but is not a guarante8 thal an audit conduded In a￿rdance with ISAS (UK) a￿ayS deted a material rnisslatemenl when it exists. Misslatements can arise from fraud or error and are considered materfal rf, indi¥idualty or in the aggregate. they could feasonabty bg expected to influence Ihe economic decisions of usern taken on the basis of these financial slatements. lryularilies. induding fraud. are in8lafKes of non-compliance with laws and regulations. We design p(ocedufe$ in h'ne wilh our res￿sIbilIties, (x￿1fted above. to dete•af in qu8Stion in alxordance with sec*ion 476 of tha Compani08 Act 20(6. Htr*•ver, an audit 15 r•quired in accordance wlih s•thn 144 of Ihe Chaiiti08 Ad 2011. a(tountlng re¢*rd8 4nd preparatsn of finarmsal *atements. The fln8naal Slatefflonts have been prnpared In arJ))rdanc8 wth tho prn¥istons appli¢xble to anlities subjad to tho #mall (¥)mpanies reglm•, The finant?al stalements were approved and authorised for issue by the TNslees on 16 December 2024 and SKJned on Iheif behalf ty. u l4LU MrJ Vlrylnw lybell Joinl (*air The notes on pag88 15 to 28 fomi part of these finantial stat￿nents. Page 13 FULL OF LIFE (A company limited by guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 IrtARCH 2024 2024 2023 Cash flows from op•r•llng actlvltles Net cash used tn operating athifres 132,651 275, 703 Cash flows frofft Investlng activllies Cash flows from flnan¢in9 activilio8 Net cash provldad by fimncing acllvi11o8 Chang• In cash and cash •qulvaknts In th• ymr Cash and cash equivalents at Ihe beginning of tho year 132.651 275.703 1,601,587 1.225,884 Cash and •qulv•l•nts at th• end of the year 1.634238 1.501,587 The notes on pages 15 to 28 forni part of these financial statemants Page 14 FULL OF LIFE IA Company limitsd by guarantse) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Genernl infon¥otlon Full ol Life is registered as a charitable company limited by guarantee and was sat up by a Memorandum of Association. Accounting pollcl•8 2.1 8a•l• of prnparntion ol financlal •latem•nts The financial statements have been prepared in ac<¥)rdance wilh the Chartties SORP (FRS 102) - Accounting and Reporting by Charities.. Statement of Recornrnended Practice applicable to thanlies pr•paring their acrnunts in aCC￿d0n¢% with tho Financial Reporting Standard applii>ble In tho UK and Republic ol Ireland (FRS 102) (effeth've 1 January 2019>. the Financial Reporting Standard applicable in tho UK and Republic of Ireland {FRS 11Y2) and tho Cornpanios Ala 2006. Full ol Life me•ts dèfinilion of a publlc ￿n•fil enty under FRS 11Y2. As8ei8 and Ilabiliiies ar• initially recogni¥ed at h￿torIcal cost or tran8actim ¥8lue unless otherwlse slated in the relevant a￿aUntIng policy. 2.2 Incom• All incomo Is rwnl8•d once tha Company h88 enlillement to th• In(x)me, rt 18 probable that Ihe ino)me wlll be received and the amount of Income rec*lvable ¢xn ba measured rellably. Grants are induded in the Stalement of financial adiMlfos a r•xivabl• ba•i8. The balance of Income received for ydfic purposes but nol o￿nded dvriftg the wrlod Is shown In tha relevant fijnds on the Balance sheaL Where in(xNne is rn(xi¥fjd in advance of entillement of receipt. lis rec¥)gnition is deferred and induded in ueditorn as defened ino)rne. Where entlttement oc￿lS beftjrn ints)mo Is re￿IVed, the Inr%Jm• 18 awued, Income tax rnc*verabl• in relati(m to Inves1m￿ irK•me is ie¢ogn*ed al tho time the inveslment in(xJmo 18 f8(xivable. ExpeThlilurn is rnc¥Jgniwl onco thore is a *al or consknth ots￿ to transfer ecorMNnlc b•n•fft to a third party. it Is w0b0t￿O thal • transfer of ec4)nomi¢ I￿*￿$ VAI be required in seldermnt and the omwnt of lthe obligaiion can be measured relHbty. Expendilure is das8iffie(I by acllth. The costs . of eath athvlty aro made up of th• totsl of direc* and shared costs, irwjudlng 8UPPOrt rJ)8ts Invot¥od Ih undertaklng ea<* all￿ty. Dfjred costs attributabkn ts a Single ad¥lty are allocated dlredty lo that Sha￿d ￿ wluth contr(FArtè to more than one aL*Mty and support (x>sts which are not alknbutable Io 4 Single athty are apw1ioned ltheen th08e aclmties on a basis ¢x)nsistent with the u8e of resour￿. Central stsff costs arn allocat•d on the ba818 ol time spenl, and deprnaal¥on Charges allocated on the portion of the assefs use. EXp￿￿ltiJfO tharilablo adivitss 18 IrH%rred on dKec* undertakw th• a￿tsel whlch fvrther th• COmpa￿S obix*¥e3, 88 well as any a3so(yth support costs. All axW￿lIurn is 1ndwi￿ of irncoverabl8 VAT. 2.4 krt•rn•t rec¢lvabl• Inter•st on fijnds held on depo￿ kn Inthded Wh￿ recéivab* and the amount Gan bè M￿SUred Page 15 FULL OF LIFE IA Company limhed by guarantee NOTES TO THE FIIIANCIAL STATEMENTS FOR THE YEAR ENDED 31 IIARCH 2024 Accounting policies Icontinued) 2.5 Debtors Trade and other debtors are recognised at the settlemenl amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade dis(x>unts due. 2.6 Cash at bank and In hand Cash at bank and in hand indudes cash and short-terni highty liquid investrnents with a short maturity of three months or less from the date of acquisth'on or openin9 of the deposrt of similar a(*ount. 2.7 Uabllld•$ and provtslo Liabililles afa rec¢)gni8•d when thele 18 an oblryab'on at the Ba18n(* sheet date as a resutt of a past event. rt is probable that a transfer of economtc benefft will be required in settlement. and the amount ol the setrfement can be esb'mated reliabty. Liabilitres ara reo)gnised at Ihe amount that Ihe Company antkipates it wiu pay io settJ8 tho debt or the amtyjnl it has re￿IVed as advarKed payments for the goods or seTrices rt musl provide. Provisit)ns are measured at the bast estimate of the amounts ffjquired lo $8ttle the obligation. Wher8 the effect of the time value of money 16 material, tho provision 18 based on the prosont valua of those amou￿$. discounted at the pre-tax diso)unt fale that rnflects the fisks s￿￿fiC to the liabillty. The umwlndlry ol th• dlscount ts rffogn5s￿ in thè Statamant of Ilnandal a(Xlvlii•J as a finan￿ ry)81. 18 Fln•ncl•l In•lnmM Th• Company onfy has financlal assels and fjnandal li•blllilos of • klnd that qu•lify M bask finandal instruments. Basic finanaal instruments are inibally recognis•d al transaclion value and sub8equenty measured at thelr 8etll&Ment value wilh the ex￿pIlon of bank loans whk* arn 8ubB•quonlly measured al amothed r￿st using thè 6ffedivo intorest Moll￿d. P•n•k)n• the amounts payabl• by ts C￿np￿y.tO thg fund In reipe(a ol tr* year. 2.10 Fund aeeounllng General lunds are unrestricted funds are avaliablo for use at the ths(xets'on of the Trusloes in fvrtherance of the general obiedives of th8 Company and whith have not tr￿n d88wnated for other purposos. RestrKled funds are fijnds whith are to be used in aU*fd8n￿ wilh speufic restri¢Xions imposed by donorn or whith have be￿ rnisod by Ihe Company for parti(￿&r puryK>se8. Tho costs of raliing and administering suth ￿ndS are ctharged againsl tho speofjc fvrrfl. The aim and use of eath restri¢aed nd is set out Sn Iho notos to finan(aal statements. Inve•knent incryng. gain8 and losw arn al￿￿4t0d to tho approprfate fvnd. Page 16 FULL OF UFE IA company limited by guarantse NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR Et4DED 31 hlARCH 2024 Incofflo from donatlon• and l•gacl•• R￿trIcted Unrestricted funds funds 2024 2024 Total lund$ 2024 rot81 lunds 2023 Donations Grants 29.090 29.090 56.939 3,362 51,476 56.939 56.939 29.090 86.029 54.838 Toial 2Q23 51.4T6 3,302 54,838 Total fund8 2024 Total fvnds 2023 2024 2024 Ir￿1)Me from ¢*arltable advhles 748.653 201,469 950,122 942, 109 To1412023 578. 735 363,374 942. 109 Inv••lm•nt Incom• Tol*l lund• 2024 2023 Invesbnent inc4Jffle . local cash 23.231 23.231 Total 2023 6. 6.050 Page 17 FULL OF LIFE (A company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Anatysls of expendi￿rn ¢)n charllable activities Summary by fund type R•8lrf¢ted Unrn•trl¢l•d funds fund 2024 2024 Tolal 2024 Tot81 2023 Direct cxlsts of chantable activities 694,918 246,235 941,153 833, 521 Total 2023 519.528 313.993 833,521 An•ty9￿ of •xP•ndI￿Tr by •¢llvlU•• UndO￿k•n Support Olve¢ty costs 2024 2024 Total fund8 2024 rotai funds 2Q23 Dired rJ)8ts 932.273 941.1S3 833.521 Tot812023 825,601 7.920 833.521 Page 18 FULL OF UFE IA Company limited by guarnnte•l NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR EIIDED 31 MARCH 2024 Anaty818 of exp•ndlturn by •ctlvttle• (conlinuedl Anatysis of dirnct costs Charltable athitle8 2024 Total funds 2024 Total runds 2023 Staff co$t8 Adivrties and projects Covi NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR eNDED 31 MARCH 2024 16. Anaty•i• of n•t a•Mts b•t*••n fund• (eontlnuodl Anatysig of n•t 4890ts b•iw•en fund• - prior p•riod Restricted Unrnstricfed fvnd5 runds 2023 2023 Total lunds 2023 Cuffent assets Creditors due withift one year 909,617 701,043 (8, loo) 1.610,660 (8, 100) Total 909.617 692,943 1.602,560 16. RKon¢lllallon of n•t movem•nt In fund• to n•t c••h ftow from op•r•llng acUvid•• 2024 2023 Net income for the period (as per Slalefflenl of Financial Acti¥it￿) 118.229 169.476 AdJu•lm•nts for. Dewse in debtorn Inc¥ea8e in rxeditorn 373 14049 106,227 N•t M•h pmld•d by op•rnUng •thlU•• 132.661 275, 703 17. Anafy•l• ol ¢••h and ¢a•h •qul¥a*nty 2024 2023 Cash In hand 1.134.238 I.￿1.587 To111 •nd ca•h •qulval•nts 1.834238 1.501.587 Page 25 FULL OF LIFE IA ¢ompany limited by guarantee) MOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 hWiCH 2024 18. Anatygls of changes in net debt At 1 Apfll 2023 Ca•h flow At 31 March 2024 Cash at bank and in hand I,SOl.$87 132,651 1,634,238 1.501,587 132.651 1,634.238 19. P•n8lon commllments The company operates a defined o)ntrIbul￿n pension scheme. The a88ets of the scheme are held separately from those of the company in an Indepe￿enlIY administered fund. The pension cost cl￿rge fepresenls conliibutions pardbl8 by the group to Ihe fijnd and amounted to £31,$47 (2023.. £28,223) for the year. Page 26