UNITING FRIEIYDS LllllTfED
CoAnpany Limited by Guarantee No. 06495763
Registered Charity No. 1126190
ACCOUNTS FOR YEARENDED
31 MARCH 2024

INDEX TO THE F]TrIANCIAL STATEMEIYTS
FOR THE YEAR EI¥DED 31 MAJiCH 2024
CONTENTS
Page
Legal and admioistrative inforniation
Ileport of the trustee8 and directors
Audit report
Statement of Financial AGtiviti&
io
Balance Sheet
li
C&sh flow state￿ent
12
Noles forniing part of the fEllan¢ial statetneats
13-17
Page 2

UIIAI
(LJMtTED BY GUARANTEE)
COMPANY INFORMATION
FOR TKE YEAR ENDED 31 MARCH 2024
Dlreetors and Trnstees
Peter David Spill (Chair)- resigned 111112023
Allan Brett (Vice Chair)
Malwm Anthony Nathan- r&8igned 3111012023
L>avid Leon Reed
Peter Rains-Appointed 111 L123
Ellie Miller- Appointed Iii Ir23
Reglstered Office
92C Beehive Lanc
Ilford
IG4 SEG
Company Reglstr&don ND.
06495763 (F￿gland & Wale8)
Charlty Registratlon No.
1126190
Audltors
Fffdericks Limit&l
Chartered Accountants & Registered Auditors
106 Charter Avenue
Ilford
E8sex
IG2 7AD
Bankers
Barclays Bank PIC
L£iGest¢r
LE87 2BB
Page 3

VLIAI LIVU
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees who are also directors of the Charity for the purpoKs of the CO￿PanIeS AGt 2006, present their report with the
f￿￿n¢la1 statements of tbe charity for the year ended 31 Ma￿h 2024. The trllste￿ have a(lopted the provisions of
Accountitig and Reporting by ChaTities.' Statement of Recon)mendedPr&ctice applicable to charitiespreparing tbeira¢¢ounts
in accordance wAtb the Financial R¢portiDg Standard appli¢able in the UK and R￿UbLiC of Ireland (FRS 102).
STRUCTLfRE, GOVERNAf4CE AND MANAGEMENT
Governing document
The charity LS controlled by its govemillg document, a deed of tn￿l and COnsti￿t¢S a company limited by guararttee, as
defined by the Companies Act 2006. The organisation was fotmed in 1996 having started as aTL uTrWc0￿orated entity.
Organisatlonal Structure
The Board of Trustees is made up of the TA￿t￿ named on page 3 who neet quarterly along with the Chief Executive
Officer, Russell Lerner, to decide the strategic direction and policies of the charity. The day-to-day responsibility for
organising the charitable events and activitie8 are carried out by the Chief Fxe¢lltive and his team.
Recruitment
Appointmellt to tELe Board of Trustees is governed by the constitrJtion of the charity which authorises the Board to appoint
new Tn￿tee8 to fill va¢aocies arising througb ￿lEllation or death of an exASting Tn￿(ee.
Iiisk Management
The Trustees bave a duty to review tbe risks to wbi¢h the cknity is exposed and to ensure appropriate controls are in place
to provide reasonable ￿SUranCe agaitist fraud and error.
TILe Trustees regLdarly monitor the level of charitsble re8erv&% and fimding, along with other key area8 such as Staff and
volunteas, levels to ensure they provide sufficient resources to meet the c]]arity'S current and longer terjn objectives. The
Tn￿teeS ¢on8ider that they bave adequate Byste[￿s ar￿ procedures in place to continue operating in the event of adverse
-w the risks to whicb the Charity is exposed and to ensure appropAate controls
Conditions. The Trustees bav¢ a dtLty to revi-
are in place to provide Teasollable &w[aL￿e agaitist fraud and error.
CHARITABLE OBIECTIVES ATrID ACTIVITIFS
Objectlve
To provide a social iuclu8AoA service for adults with Igarning disabilities residing in the London Borough Of Redbridge alld
SLurounding boroughs, With the support of staff and voluoteers, the programmes by tbe charity for adults with Le4rning
disabilities offer numero￿% benefits. This includ&8 structured and engaging aGtivitieA that promote social interaction, skill
d¢velopmenL and lead to indepelldeTrce. Participants learn practical life sknlls, enlwice Communicatioll abilitie8 and build
self-confidencc. By engaging in a wide range of diverse activities. it also enGourages ¢reativity and self-¢xpressioL The
activities focus on a sense of routin¢ and stNcthre, conknbuting to abett¢r qU￿Lty of life by reducing isolatioll and providing
a supportiv¢ conmnunity.
strategy
The charity continues to be to seek additional fU￿nCe and support to Continue to run its services, aGtivities and events.
Activities and Achievements
Tbe Board of Directors consider that the perfomance of the clwity thi5 year been most satlsfactory evell though there
has been fmancial challenges. Regardless, the organisatloll bas WOTked with 150 service user8 this year supported by its
worktorGe of 30 staff and l3 volunteers.
UtLitillg Friends operates five projects that benefit its learnillg-disabled Gliellts. These beillg:
A day opportunities service (Out There Daytime (OTD)
A befriending, recreation, leisure and I￿lIdaYS service (Out There-Evening and Weekends (OTE)
An &llotmellt providing gardeniug, horticulture training (Sprout Therel)
Unitillg Friends Radio (UFR)
The Groovy Cat night club
Uniting Friends celebrated its 28tb year of operation 15 of t1￿¢ ￿ an indepelldent charity.
The Out Ther¢! Daytinie service (OTD) has completed its 18th year of service and has 101 service u5crs atlellding weekly.
OTD is a five-day week service which provides employment trnining atLd work sknlls, health and wellbeing &nd self-
development programmes and a range of Creative a¢tiviti&s. It also provid￿ paid supported employment to four p&)ple witb
learning disabilities through its Peer Mentoring Programme and flve more are in supportgd work plaments in Nando'8
and Metro Coffee, both partlle￿ 8UPPOrted by the cl]8rity. UF also operates an employrnent training service through its in-
howe café 8¢rvice. A furtlLer five on this cour8e.
Page 4

UIYIJJIY(y LIMrrED
REPORT OF THE TRUSTEES (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
OTE is a 10-hour a week servtce that coyJneGts servi¢e usery en¢ourag¢, 5UPPOrts friendships, alld pmvides a wide rdnge
of activitie8 for the membernhip to eDgage The service is user led and activities developed with the menthership to
ensure it Lneets their wishes. The service, whiGh support CO8ts funded by the local authority, has a contract to serve 85,
Uniting Friend8 Radio (UFR) create8 a monthly pthjcast that di8cusses topi￿ issue8 relating to di8ability issues. It ran
through the year and detivers to an ever-growing audience. Over 20 take part in the show's oreation.
This year saw the return of the Groovy Cat Club after a four-year closure. This beloved 8ervice 18 attended by over 100 and
reaches many more learning-disabled people that do not attend the general 5eryice. Some of the8e go on to jDin other services
which 18 a very positive outcome. Four lean)iug disabled volunteers are involved in nmllit￿ tbi8 facility which inch￿e&
front of house duties, DJ'ing aod promotional work.
Our larger events 8u¢h Tate Modem and Festiv￿ in the Park of wkich Uniting Friends take a leading role ￿tllrned this
year in ￿]1. The theme this year was"Our Locat Her0￿. a study of th08e that shaped ourborough. UF led thi5 project Using
fijnding alloGated from Colours of Redbridge and btought on board five other orgatiisations to be included.. Tbis involved
artworks whi¢h will be culminated at an eth￿itiOll takitig place at Tate Modern ott 23 October 2024
Sprout Therel our allotment in Wanstead had another busy year part[ler￿ with ex-8tsJdents from Gearie8 College. The
horticulture scheme has over 25 regular gardenen weekly to manage the seasonal programme. The allotrnent offers several
benefits for individuals with learning disabilities and aims toprovide a sensory-rich enViron￿ellt thatGan enballce cognitive,
physical, and enotional well-being. Engaging in gardening activiti￿ can promote relaxation, develop fme motor skills,
boost self-esteem, encourage social ioterdGtioffj and improve focus and attention. Additionally. tending to plants and
watching thetn grow w create a sense of acGomplisbment and re8ponsibiJity, fostering a positive sense of 8elf.
The charity would not be able to provide such a wide service to our beneficiaries without the continued support of many
williag people who give tELeir services voluntsriLy, to a&sist the Chief Executive and his team.
The charity is fllW]cKd by way of personalised budgets and dI￿¢t payments for the day service and an annual grant from
the London Borough of Redbridge for its Out There! Evening. and Weekend service IPeer Mentoring Prograrnme. The
charity has won Gontra¢ts to deliver both of these Ulltil 2026 with Opportuniti￿ to extend.
For tbose that don't tn¢et council criteri4 places Can akn be purclused direGtly through a Iow-co8t scheme set up by the
CI￿lty.
Funds available are sufficient to p¢nDit tbe charity to continue in operation in the m¢diun] ternL given the continued support
of tbe ￿llders and the local authority spoosor. Should this support not continue in the longer term, further knial 5UPPOrt
would need to be sought to replace IL
Fundraising returned this year and a quiz night raiqed £lOC￿. The charity receiv￿ many donations from benefactor8
over tbe year so would like to thank all who sUPPOrted our cllarity, both financially and in kind, whatever the 8ize of the
oontributio
Income received is first utilised against principal objectives and in the nllming costs of the ¢I￿lty.
Full details of the fm&ncial rt8uIts of tbe period are shown in the statement of fitw]¢ial activitie5 included within these
financial statenents.
Investment Powers
The constittLtion authorises the Board of Directors to make and hold investments using the general fi￿dS of the charity, but
no sucb iavesttnents are piesently held.
Future Developments
A prograll]￿e of fjjture events i5 regularly reviewed in m¢¢tings attended by, the Chief ExeLutive 8nd his team, service
uws and vobJLteers.
Reserves Polley
It is the policy of the clwity to maintain free reserves at a level which equate to appmxirnately 3 months Un￿ACted
expenditure. Thi8 provides funé8 to Cover management alld administrntion and support Costs. The TrnsÉees are delighted
to have achieved this goal within this financial year aad will continue to workto ell5ure the su8taitiability of the organisation.
Page 5

VLII I ALllJ flULIILIO
REPORT OF THE TRUSTEES (CONTIEIUED)
FOR THE YEAR EIYDED 31 MARCH 2024
Public benefit
In shaping our objectives for the year and planning our activities the trustees bave ¢on8iderpJJ the Charity Commissions
guidance on public benefiL
Statement of Trustees? RespoDsibiJities
Company law requires the TNstees to prepa￿ financial statenlents for each finanGial year which give a true and fair view
of the state of affair8 of the ch￿itable Company and of tbe net iacoming resources of the charity foT that period. In preparing
those f￿anCial statements, the Trust￿ are required to:.
select suitsble accounting policies and then apply them Gollsistently,
make jLdgemefits and estimatss that are reasonthle and prudent.
state whether appliGable accountiu£ 5talldard8 and statem¢nts of recon￿le0dedpraGti¢e have been followed, subject to
any departures disclosed and explained in the fu￿ncIal stat¢ments:
prepare the financial 8tatetuents on the going Goncernbasis and in arKordance with appli¢able aGGounting Standards
Tbe trustees are responsible for keeping proper accounting reLoTil8 which disclose witb r¢asonable a¢curaoy at any time the
Fjjwioial position of the ¢lLarity and to enable them to ensure that the fmancial state￿ents ¢OnLply with the Compames Act
2006. They are al80 responsible for safeguarding the assets of the charity and h¢uce foI tslang reasonable steps for the
preventiou and detection oEfraud and other irregularities.
Statemellt a5 to disclosure of information to audltor5
So far tbe tsust¢e8 are aware, there 18 no rglrv&nt audit infom]atson (as defined by Section 418 of tbe Companie8 AGt 2006)
of which the compaay's auditors are unaware, and each tn￿tee taken all tbe st¢ps that he or slle ought to have taken as
a tNstee in order to Jllake himse]f or Ilerself &ware of aay relevant audit information and to establish tbat the company's
auditors are awa￿ of that inforniatio
A resolution proposing the Teappointtnent of Frederick8 Limited, Charte￿d Accountants aad Registered Auditors, as
auditors will be subrnitted at tbe Attnual Gen￿ Me6ti
Small Company Rul
The8¢ accounts have been prepared in accordaaGe with the wiai provisions of Part15 of the Cotnpanies Act 2006 rela¢tng
to small cotnpanics,
Ort behalf of tlle Tn
P. RaiDS- T￿￿tee
Date:
Page 6

ULNI UMI'lbJ)
REPORT OF THE INDEPEf4DENT AUDITORS TO THE MEIVIBERS
FOR THE YEAR ENDED 31 m￿RCH 2024
Opinion
We have audited the financial statements of Uniting fri¢nds (the 'charitable compall￿ for the year ended 31 Match 2024
which comprise the Statement of Financial Activiti￿, Èb¢ Balance SILeeL Cash Flow Statement and notes lo the fu)ancial
state￿entS, includi-ag a 8unllnary ofsignificaat acGounting policies. The flllancial reporting framework that bas been appIied
in their preparation is applicable law and United Kingdom A¢counting Standar&8 incluthg Financial Reporting Standard
102: The Fiaancial Reporting Standard applicable io the UKalld Republic of Ireland (UnibaKingdom Gellerally AccepEd
Accounting Practice).
ThAS report is made solely to the clwitable cOn￿all￿8 members. as a body. in aGGordall¢e with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work has beLn Ulldertaken so that we might state to the Charitable compan18 membeT8
those n￿tterS we are required to stste to them in an audito￿, report and for no other purpose. To the fi￿est exten¢ pern]itteAI
by law, we do not accept ora8sume TesponsiBility to anyone other thall the Glwitable company and the cbaritable companys
members as a body. for our audit worl for this r¢po¢ or for the opinions we have fom&
In our opinion the f￿all¢la1 ststements:
give a t￿e and fair view of the stats of the clwitable company'8 affairs &4 at 31 MarGh 2024 and of its incomiug
resources and appliGation of ttsources, in¢luding its income and expendittwe, for the year ended.
have been properly prepared iti accordance with United Kingdom Generally Accepted Accounting Practice. and
have been prepared in ￿Cordance with the requirements of the Companies Act 2006.
Basls for opinloll
We conducted our audit in accordance witb Ioternational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our
responsibilitie8 under those standards are hrtber descnbed in the Auditors responsibilities for the audit of the fllLallciaI
statements 8ection of ourreporL We are independent of ttLC cbaritable cojnpany in accordall¢e witb tbe ethical requirements
that are relevant to our audit of the financial 8tatements in the including the FRC'S Ethical standar￿ and the provision8
available for small eotities, in the circunlstances set out in note 13 to the finallciai statements. and we have fulfilled OUT
other ethical responsLTr•ilities in arcordance with th￿e requiremeats. We believe that the audit evidence we have obtained
is sufficient and appropriate tr) provide a basis for our opinion.
Concluslons relatlng to going concern
We have aothing to report ia re8peGt of the following matt￿5 in relation to which the ISA8 (tIK) require us to report to you
where:
the thJstee8' use of the going concem basis of a￿unt[llg to the preparation of the financial statements is not
appropriate. or
dLe tll￿tees have llol disclosed in the fmancial ststenents any identified material uncertaiDties that nuy cast
8ignificallt doubt about the ¢batitable compaays ability to continue to adopt the going concern basis of accouDting
for a pertod of at least twelve monttLS from the date whell the fu]allcial statemettts are authorised for issue.
Other inforniation
The tsustees are responsible for the other itiforniatim Th¢ other inforniation comprises the ithmHtion included in the
Report of the Trust￿, but d￿ not iD¢lude the 5nao¢ial stat¢mellts and ourReport oFthe Independent Auditors ther￿ll,
Our opinion on the financial 8tatem¢nts does not cover the other inforniation and we do not exp1¢88 any form of assurance
conclusion thereon.
In comiection with our audit of tbe financial Stat¢￿ellts, our reSpoL81￿1lity IS to read th¢ other infOrn￿tion anl in doing so,
consider whether the other iafortnation is materially inconsistent with the finanGial Statements or our knowledg¢ obtained
in the audit or othenvi5e appeaTS to be materially mi&ststed. If, on the work we have perfonne( we conclude that
tbere is a material mi58tatemellt of this other Infom￿tiOffj we are required to report that fact. We have nothing to report in
this iegard.
Opinion Oll Other matters preseribed by the Companies Act 2006
In our opillion, based on the work und¢rtaken in the course of the audit:
the inforniation given in tbe Report of the TrLL8tee8 for fllLincial year for which the finaa¢ial statements are
prepared is conststent with the financial statements; alld
the Report of the Tn]s*es has been prepared in aG¢ordance with applicabLe legal requirenrnts.
Page 7

VLII A.
REPORT OF THE ￿lDEPE1yDE￿T AUD￿oRs TO TllE MEMBERS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Matters on which we are requtred to report by eiception
In the light of the knowledge and understanding of tbe charitable company and its ellvironment obtained in tbe course of
tbe audiL we have not idcntified Jllateri￿ misstatements in the Report of the Tn￿tee5.
We hav¢ nothing to report in respect of the following matters where the Companies Act 2006 r4uires w to report to you
if, ia our opiniotL'.
adeq￿te accounting records have not been kept or rebJn]s adequate for our audit have not been received from
branches not visited by us; or
the fmanGial statements are not in agreetncnt with the accounting re¢oTd8 and retums; or
cerÉain disclosures of trustees, Temuneration specified by law are llot made. or
we have not received all the infonnation and explanations wc require for our audit. or
the truste￿ were not entitled to take advantage of the srnall cotnpani¢s exemption fro￿ the r¢quirement to prepare
StrdtegiG Report or in preparing the Report of the Trustees.
Responsibilities of trustees
As explained Enore fully ill the StatenLent of Tntstee8 R￿￿on57l)Illties set out on page six, the trustees (who are also the
directors of the Charitable COTllpany for the pU￿oSe8 of compally law) are responsible for the preparation of tELe fjnancial
statements alld for being satisfled that ttley give a true and eair view, and for such internal control as the tnlstees determine
is necessary to enable the preparation of fU￿aGiaL statements that are free from fftaterial misststement, whether du# to fraud
or error.
In preparing the fin&n¢ial statements, the twstees are tespollsibl¢ for asse&8ing the chatitable company's ability to ¢ontinue
as a goll]g Conce￿ di8GlosinB• as applicable, ll￿tte[S retsfrd to going coocern and using the going concern basis of
ac¢ountmg unless the truste￿ either intend to liquidatc the charitable compally or to cwe operations, or have no realistic
alternative but to do so.
ILTegU1ariti￿. including fraud, are i])stances of non-wmpliallce with laws and Tcgulations. We design proceAlures in line
with our respollsibiiiti&s, outlined above, to detect irregulaTities, including frau& The risk of not detectitig a maErial
misstatement due to fraud is higlLer tl]an the risk of not detecting one Tesulting from error. as fraud rnay involve dehl)erate
conceahnent by, for example, forgery or intentional misrepresentations, or through collusioTh The extent to whiGh our
procedures are capable of detecting irregulariti￿. including fraud is detail￿￿ below. However, the primry re8POllsibility
for the prevention and detection of frdud rests with both those charged with governance of the entity nwAagemenL
Our approaGh was as follows:
- w¢ reviewed ￿eeting of minutes of those chargedwith govetnance.
the Gngagement partner eusured that the engagement team collectively bad the appropriate competence,
rApabilities and skills to identify or Tecognise non-Gompliallce with appJi¢able laws attd regulations.
- we identified the laws and regulations applicable to the Company througb dISc￿s1OnS with nw]agement, and
from our cotnmercial knowledge and experience of the sector in whicb the Cbarity operates;
- we as8essed the extent of compliance widL tbe laws and regulations identified above through rnaking ellquiries
of nwlagemellt and I￿spectillg legal corre5ponden¢e; and
- identified laws and regulations were communicatsd withitithe audit team regularly and the team remaiued alert
to instance8 of non-compliauce throughout the audiL
We assessed the susGeptibfility of the Charity's fu￿ncial stat¢￿ents to lllateriai mis8tatemenL inGluding obtainmg
an understsnding of how fraud tt)ight occur, by:
- making enquirie8 of £nanagement as to where they coL%idered t]￿e was S￿eptibility to fraud. tbeir]mowledge
oEa¢tyal, suspeGted and alleg￿1 fraud,. and
- considering the internal controls in place to mitigate risks of fraud and non-cojrpliance with laws and
regulations.
To ad&ess thc risk of fraud through manag¢￿ellt bias and ove￿ide of controls, we:
. perfomied analytical procedures to identify any unwual orU[￿xp￿t¢d relationships.
- tested joumal entries to identify unusual transactions.
Page 8

REPORT OF THE J￿DEP￿￿T>KNT AUDITORS TO THE MEMBERS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- assessed whether JUdg¢￿ents and assumptions nlade in d¢terniining the a¢Gowiting eStiti￿t¢S set out in note I
were indicative of potential bias. and
- investigated the rationale bebind significant or unusual transttctiOL8.
In response to the risk oFiregularities and non-compliance with laws and regulations, we desi£ned procedu
which included, but were not limited to:
- agreeing fJnan¢ial 8tatement disclosures to underlying 8UPPOrting d￿u￿elltats0￿
- enquiring of management as to actual aud potenti￿ litigation and claims. and
- revigwing correspondcnce with H￿IRc and aay other relevantregulators as required.
There are inherent limitations in our audit proce(lures desM1￿a above. The more removed that law8 and regulations are
from fmancial transactions, the less Id(ely it is that we would become aware of non-complian¢e. Auditing standards aIso
limit the audit procedures required to identify non-compliance laws and regulations to ellquiry of the DirectoTh and
other nknqnagernent and the inspection of regulatory and legal coryondence. if any.
Our responsibllities for the audit of the financial statements
Our objective8 a￿ to obtain reasoaable assurance about whether the finaacial 8talemellts as a whole are free from material
misstatement, whether due to fraud or eThor, and to issue a Report of the Independent Auditors tbat includes our opinion.
Reasonable assurance is a bigh level of a￿ltance, but is not a guaraatee that ao audit colldu¢ted in accord￿ce witb ISAS
(UK) wiIl always detect a rnaterial misstAtement when it exists. Mi&statements can arise from fraud or ¢rroi and are
onsidered mateiial if, individually or in the aggregatc, they could reasonably be expected to I]￿uence the ecouomic
decisiolls of w8er8 taken on the basis of these financial statements.
A fi￿ttLer description of our rdsponsibiltties for the audit of the financAal statements is located on thc Financial Reporting
Council'8 website at www.frc.org.uklauditOT5responsibilities. This description forn￿ part of our Report of the Independent
Auditors.
S.G. Duker (Senior Statutory Auditor)
for and on b¢half of Frederickn Limited
Chartered Accountants
sta￿tOry Auditors
106 Charter Avenue
Ilford, Essex
IG2 7AD
Date:
Page 9

ur41'1"Lryts
STATEMENT OF FIF4LNCIAL ACTIVIT￿8
FOR TItK YKAR ENDED 31 MARCH 2024
Total
2D24
Total
2023
Notes Unrestricted
Restricted
INCOME Af41) EXPENDITURE
INCOMllYG RESOURCES
Grants and voluntary in¢om¢
Activities for generating funds
6,121
1.140,742
42,600
48.721
1,140,742
58,706
967,591
1,026297
Total Income
l.L46,863
42,61Ki
1,189,463
RESOURCES EXPENDED
CILaritable expellditure
Cost of activities in fvrtbetan¢e
of tbe charity's objects
(I,I72,708)
(42,600) (1,215,308) (1,077.244)
(42,600) (1215.308) (1.077.244)
Total expenditure
Net deficit for the year
before transfers
Transfer between funds
(1,172,708)
(25.845)
(25,845)
(50,947)
Net deficit for the year
after transfers
(25,845)
(25,845)
(50,947)
Net movement ID funds
Funds brought forward
294,497
294,497
345,444
Funds carried forivard
10,11 £268,652
£268,652
£294,497
The not&s on pages 13 to 17 fomi part of these financial 8tatements.
Page 10

IINrrING FRIENDS LIMrrED
BALANCE SHEET
AS AT 31 MARCII 2024
06495763
Note5
2024
2023
Fixed assets
Tangible fixed as8ets
Investrllents
6,638
Currellt assets
Debtors
Cash at bank alld in halld
6,638
110,857
197281
80,605
253,328
308.138
333,933
Credlltors; amounts faILing due
Tvithill Olle year
(39,492)
(46,074)
Net current assets
268,646
287,859
Net assets
£268,652
£294,497
Funds:
Unrestricted fullds
Designated funds
Restricted fllnd8
10,1 i
io.ii
io.ii
268,652
294,497
Totsl Funds
£268.652
£294,497
These finanGial state￿ents have been prepared in accordance with the special provi8ion8 of Part 15 of the Companies Act
2006 relating to sn￿]1 conlpanies.
ON BE￿F OF TUE BOJIRD:
A. Brett
f ( x
P. Rallls
Date. 2 r/, ./IF
The not&8 on pages 13 to 17 forni part of these financial statements.
Pagell

INrrt2lG FRIENDS LI
CASH FLOW STATEMENT
FOR YEAR ENDED 31 MARCH 2024
2024
2023
Cash flows from operating activitie8
Cash expended from operations
(56.047)
(49,556)
Net cash expended from operating activities
(56,047)
(49,556)
Cash floiY8 from invesling actlvities
Purchase of taugible fixed assets
Sale of tan￿￿1¢ fixed assets
Net expenditure from inv￿ting activiti6s
Decrease ill Cash and cash equivalellts
Cash and cash equivalents at beginning of year
(56,047)
253,328
(49,556)
302,884
Casb and cash equivalents at end of year
£197,281
£253,328
RECONCILIATION OF NET INCOMtNG RESOURCES TO CASH GENERATED FROM OPERATIOLYS
2024
2023
Net Outgoing resources
DepreGiation charge5
(25,845)
6,632
(50,947)
6.631
(19,213)
(44,316)
Increase in trade and other debtors
Decrease in trade and otI￿r creditots
(30,252)
(6,582)
(4,747)
(493)
Cash expended from operatiotL8
£(56,0471
£(49,556)
CASH AND CASH EQUIVALENTS
The a￿oUntS dis¢losed on the C&sh Flow Statement in respect of cash and c￿h equivalents are ill respect of these Balance
Sbeet aD]ounts:
Year ended 31 March 2024
31.03.24
31.03.23
CasEL and Cash equivalents
£197281
£253,328
Year ended 31 March 2023
31.03.23
31.03.22
Casb and Cash equivaiellLs
£253.328
£302,884
The note8 on pages 13 to 17 fonn part of the accounts
Pag¢ 12

UIYI'IILYG TrKIENDS LIMITED
NOTES TO THE AccoIrr4TS
FOR THK YEAR ENDED 31 MARCJK 2024
Statutory Infomatlon
Uniting Friends Liraited is a private Company and charity litnited by guarantee ￿gIStered in England and Wal¢s.
The companys registered nutnber and re￿Ster￿ addr￿ cao be found on the Compally iJformatioo page. The
pre8entation currency is £ sterling.
AccouDtillg pollcies
Basls ofpreparing the fjnanrial statern￿ts
The fllwicial statements of the ¢haritable Gompany, which is a public benefLt entity under FRS 102. have been
prepared in accordaoce with the ChaTiti&8 SORP (FRS 102) 'Accounting and Reporting by Clwities: Statement of
Recommentsl Prdctice applicable to clwities preparing their accounts in accordance with the Finaacial Reporting
Standard applicable in the UK andRepublic of Ireland (FRS 102) (eff￿t1ve l January 2019),. Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of treland, and the Companies
Act 2006.The finaocial Statements have been prepared unts tbe Historical Cost Convention.
Illcomlng re8ource5
Grant in¢o¢ne is accounted for on an accruals basi8 when the fimding is considered definite. Otherwise it is
awoullted for when rec¢ived. Dollations and legacies incom¢ is accounted for on a Teceived basis.
Allocation of expendllture
Expendibjre is acGounted for on an aCCn￿ basis and is aIlocated within the Statement of Fitiancial Aotivitie8 to
one of the following headU￿s..
(i) Costs of generdting funds corllpri8e the costs associated WAth attrncting voluntary income.
(li) Charrtable exp￿di￿￿e comprises those costs incurred by the clwity in the delivery of its activities. It inch￿e3
costs that can be allocated directly to that activity and those costs of all indirect nature n¢¢e&w to support
(ixi) Governance costs include those costs associated with meetitig the constitutional and Sta￿tOry requirgtuents of
the charity and inGlude the audit re￿ and c(X8ts linked to the strategic managelllent of the charity.
(iv) All costs are allocated between the expenditure categories of tbe Staten]ent of Financial Activities on the basis
designed to reflect theuse of the resource. Costsrelating to staff are apportioned on a time spentbasis, pmpety
costs are allocated by floor space, other costs are allocated with referetlce to an estimate of the resource usage.
(v) Voh]llt¢er titne is not accounted for ID tbe fjnancial statements.
Tanglble fixed assets
All tangible fixed as8ets are stated at cost le&8 depreciation. Depreciation Iw been provided at the following rates
in order to write off each ￿Sets over its estimated useful lif
Fixtures and fittillgs
MotOT vehicles
Computer equÉpmellt
Leasehold Improvements -
25Yo on c08t
25D/o on cost
250/0 on cost
20% on G08t
Fund accounting
Funds held by tbe charity are either.-
Unrestrictedfyndy- these are fLukds which can be used in accordance withthe charitabl¢ obj¢ctiv¢s at the discretion
of the tn￿tee8. Funds may be designated witbill this category for specific puryoses.
Restrictedfynds- these are fimds that can only be used for particular restricted purposes within tbe objects of the
cIwLty. RestrÉctions arise whfflj spe¢ified by tbe donor or whett filllds are £aised for particular restri¢tsd PULV08aS.
Further explanations of the nature and pu4)os&g of each r&ri¢ted fund and its ineome and expendiljjre 18
included in llote 10 to the aKounts.
Page 13

UNrrriG FlUE1￿s LI￿[TED
NOTES TO THE Accouf4TS (CONTllYUED)
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES (contlnued)
Significant judgements estlmates
Estinates and judgements are continually evajuated and are based on historical eXp￿Ience and other factors,
incLuding expectations of events that believed to be reasonable under the circumstances.
Critlcal judgements in applyiug the entities accounting poli¢ie5:
There are llo specifiG judgemellts apart from thos¢ involviug estin]ates as detailed below that nwiagefftent has
ade in the process of applying the entiti&s' awjunting poli¢ie8 that hav¢ a significant effcGt Oll the aroounts
recognised ia th6 fi[￿ncIal statements.
Critical accoulltlllg estlm8te5 and as$umptlDns:
The Gharity n]akes e8tinLates and assumptions Con￿ning tbe future. The resulting a¢countÈng estimat&s can
differ from the related actual results. The estimates and assumptions tbat have & sigllifi¢ant risk of causing a
atorial adjustment to the carrying amounts of the assets and liabilities within the next financial year are
addressed below..
(i)
Useful economic lives of tangible assets
The at]nual depreciation CAwge for tan￿ble assets is sensitive to cbanges in the estitllated useful lives
and residual values of the &s8ets tbese are re-assessed annually. They are amended when necessary to
reflect any estimated c1￿1geS.
(it)
Impairment of debtors
The charity makes an estinlate of the recoverable amount of trade other debtors. When a88￿81n8
their I￿paIr[u¢ll( the llwlagemenl considers Eactors including th¢ wrrent Gredit rating of the debtor, the
ageing proffle of debtor5 and historiGai cXpGri￿Ce.
Pensioll Costs
The Gtwity tnakes Colltn￿uti0llS to a defmed benefit pension ￿￿eMe. the assets of the schene being held
separately from the assets of the cbarity. The pension costs Charge represents contributions paid aad payable to
the 8cheme in the period to which they relate.
Page 14

UNITING FRIENDS LIMITED
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR E14DED 31 iWiCH 2024
Grants alld Voluntary Illeome
Unrestricted
Funds
Re5tr1¢ted
Fullds
2024
Total
2023
Grant income
Voluntary donations
42.6¢XI
42,600
6,121
48,311
10,395
6,121
£6,121
£42,600
£48.721
£58,706
Activilles for Generating Funds
Service user fees
Activiti¢s and fundraising events
Café incoThe and product sales
Transport income
975,917
111,850
28,801
24.174
975.917
111.850
28,801
24,174
841.090
77,674
24,434
24,393
£1.140.742
£1.140,742
£967,591
Charltable Expenditure
Wages and salaries
SocÉal Sccurity Costs
Pension contributions
Training and volunteer training
Staff agency fees
Tutor costs
Activity expeoses
DepreciatÉon
Travel
Motor exp￿8
RerLt
Rates
Insurance
Light and
Repairs. maintenance and cleaning
Telephone and internet
Stationery alld printiug
Sundry expenses
Bank ¢harg&8
Recruittll￿t costs
Support costs (see bclow)
Bad debts
576,346
58.197
21271
3.965
134,966
33,504
101,966
6.632
15,321
10,494
49.529
2,477
5,452
7,696
65,062
8,425
5,070
9,480
833
597
55.425
42,600
618,946
58,197
21,271
3,965
134,966
33.504
101.966
6.632
15.321
10,494
49,529
2,477
5.452
7,696
65,062
8,425
5,070
9,480
833
597
55.425
582,230
54,885
7,964
2,602
93.667
35.975
59,349
6,631
13,008
16,078
49.676
1.222
5,739
6,710
64,593
7.798
5.900
6,109
805
1,534
54,222
547
£1,173.708
£42,600
£1,215,308 £1.077244
Support Costs (Governance Costs)
Audit fees
Professional and CODsultancy
Staff costs
5,400
10.025
40.0(10
5,400
10,025
40.000
5,100
9,122
40,IJ)O
£55.425
£55,425
£54,222
Page 15

NOTFS TO THE ACCOUNTS (coNfINUED)
FOR TllE YEAR ENDED 31 MARCH 2024
Payroll Costs
Y¢ar ended Year ended
31.03.2024 31.032023
The aggregate payroll costs were'.-
wag￿ and salari&s
Social 5ewrity costs
Pen5iOll Costs
657,946
58,197
21,271
622,230
54,885
7,963
£737,414
£685.078
During the year no trustees were paid or ￿e1Ved Significant reimbursed expenses (2023.. £NIL).
The total number of employees calculat&l on a full time equivalent basis during tbe year was 26 (2023.. 26).
One member of staff received remuneratioll in eK¢e&g of £60,000 excluding p¢n8ioll contributiolls during the
trent year only. Ths fell within the band of £70,000 to £80,000.
Staff agellcy payments (not included in the above) amount￿ to £134,966 (2023.. £93,667).
Tangible FLTed Assets
Cost
Co]nputer
Equipwent
Ixtures
FAtting$
Motor
Vehlcles
Leasehold
improvements
Total
At l April 2023
Additions in year
Disposals
9,314
58.589
50.490
95,545
213,938
At 3l March 2024
9J14
58,589
50.490
95,545
2l3,938
Depreciation
At l April 2023
Charge for the year
EliDinated on disposal
9.313
58,588
43.855
6.632
95,544
207,300
6,632
At 31 2024
9,313
58,588
50,487
95.544
213.932
Net Book y￿lle
31 March 2024
£1
£1
£1
£6
31 March 2023
£1
£1
£6,635
£1
£6,638
2024
2023
Debtors
Trade debtors
Prepayments
OtEer debtors
72,W5
38,431
421
49,250
3l,036
3L9
£IIO.857
£80,605
CredltorJ: Ajnounts fal]Ing due Tvithin one year
Trad¢ ctedito
Other CTeditotS
Ac¢ruals
T&x and Social S￿irity
11,107
2.L87
11,438
14,760
9,296
L,964
17,608
17206
£39,492
£46.074
Pa8e 16

uril'l'lNts VIiiLNJ)S LTD
NOTES TO THE ACCOUNTS (CONTllYUED)
FOR THE YEAR ENDED 31 MAIiCH 2024
io.
Restricted Fundl
Baiall¢e #t
I.IM.2023
In¢oming
Resource$
Re50UTces
Expended
Trlnrferg between Balance at
Funds
31.03.2024
Revenue Full(ls
Oth¢r Grants
Befriending Grant
2250
40J50
(2,250)
(40.350)
Total Restri¢t¢d FUTMIS
42ffj00
(42.600)
UDrestrleted Funds
Revenue Funds
U￿r￿tri¢tca funds
Designated fvnds
294.497
1.146.863
(I,IT2.708)
268.652
Total Urjrestricled Funds
294,497
l.146,863
(1.172,708)
268,652
Totsl Funds
£294.497 £1.189.463
(1.215308)
£268.652
The designated fjJ¢MI r4)resents amounts 8¢¢ aside in order to ￿jVer increasd numing costs due to the CovAd-l9 pandgtntc,
ii.
ADaiysls ofNet A44ets Between Funds
Net
A$s¢ts
TotaI
31.03.2024
Total
31.03.2023
UDre5tr1cted Furyds
£268.652
£268,652
£294,497
Restricted
TO￿ Funds
£268.652
£268.652
£294.497
12.
Lltulted Ijabllity
UTritmg Friends Lirnit&l is a company limited by 8uarantee. Tr Metnoraodum Articl￿ of Associatton restrict the Iiability of
members on windmg up tr) £1. ￿ case of wtnding up none of the accumutated fund8 ar¢ d¢sLnbutsble to the membets. but sball be
gtveffj or trdll5feJred to, some other cI￿lIable Trnstithtions having stujilar objectives.
APB Ethleal St¥udaTd- Provtsloa$ avallable for swller eDtitie5
In Gommon withmallyotherbusiDesses ofoursize Dabjre w¢w¢ OUr￿lt015 to ￿lstIll￿¢ preparationof the fit￿cial ¥tstem¢nts.
Opera(Ing Lease cornn￿t￿ents
At 31 Pknb 2024 the charity h3d the followiDg commitsnents:_
13.
14.
2024
2023
Expiring
within 5 years
Explrlng
wlthln S years
Laud and Building5
£46,61XI
£46,600
15.
Related Party Disclosure$
T￿ttre were no relafrd Paty Tratwtions for the year elld￿ 31 Marcb 2024 (2023 £Nil).
io.
UJtim8te Controlllllg Party
Th¢ ultirnate wntnlling paty is th¢ l)oard of Trustees.
Page 17