MAD HATTER'S TEA PARTY CHILDREN'S CHARITY LIMITED (A PRIVATE COMPANY LIMITED BY GUARANTEE> DIRECTORS REPORT AND FINANCIAL ACCOUNTS FOR THE YE,4P FNDED 31 MARC14 ?024 Company Reglstration Number: 06852072 (England and Wales) Charity Commlssion Registered Number: 1128797
MAD HATTER'S TEA PARTY CHILDREN'S CHARITY LIMITED Company registered number.. 06852072 Charity Commission registered number.. 1128797 For the financial year ended 31 March 2024 Contents Page Adminislratlve Information Directors and Trustees report Report of the Independenl Examinèr Statement of finan¢ial acllvllles Balance sheet Not98 to the flnancial statements 10-14 Non Statutory Informatlon.. Income and exp8nditure account 15
MAD HATTER'S TEA PARTY CHILDREN'S CHARITY LIMITED Company registered number.. 06852072 Charity Commission registered number.. 1128797 Adminislralive Information For the financial year ended 31 March 2024 Trustees Stephen Goldstein Richard J8ffa Frances Beard {Chairmanl Ivice Chairman) Company Registered No. 06852072 Charltable Numb•r". 1128797 Reg18tered Offlce Malvern House New Road Sollhull B913DL Independont Examlnor AIT Accountants Limlled Sulles 6 & 7 Malvern House New Road Sollhull B913DL Bank•r8: Handelsbanken Unil 5, The Courtyard 707 Warwick Road Sollhull Wesl Midlands 8913DA Metro Bank Hlgh Street Sollhull
MAD HATTER'S TEA PARTY CHILDREN'S CHARITY LIMITED Company registered number.. 06852072 Charity Commission registered numb&r. 1128797 Directors and Twstees Report For the financial year ended 31 March 2024 The directors have pleasure submitting their report and Ihg accounts of the company tor the yesr endecl 31 March 2024. PTincipal Activity The prlncipal activity of the company was the raising of funds by donations or grants to beneflt children and young people. The company Is a reglstered Gharity and the Department of Trade and Industry has been satisfied that the objects of th8 company are those of an educational charity. The company's governing documents are its Memorandum and Articles of Association. ObJ•¢ts of the Charlty To provide or as31St In the provislon of medical and recreatlonal equipmenr and other leisure tirne occupation or interest for children and young people who have need of such facilitiès by reason of Infirmity or disability, financial hardship or social circumstances wlth the object of improving Ihelr conditions of life. Rgvlew of D6v6lopment8 Durlng Ihe year of trade due to Covid 19 the charlty was unable lo pul on its annual events al Duoley Zoo and the Botanical Gardens and the development of Ihe Charity has had ro pul on hold for over a year due lo the Impact of Covld 19. The chaAty continued to received donatlons during the year from but 81 r8duced levels, Th& overall funds In¢reasad In value by £19,953 dun9 the year. Revlew of Flnanclal Po8ltlon This year there has been an Sncrea58 Ot 19,953 which has been transferred to Reserves. Under the ArtiGles of Assoclallon, the company Is prohibited from paylng a dlvldend lo the members of the company, Mambershlp of Board The Board membership is disclosed In the admlnistralive informallon section on pag6 2.
MAD HATTER'S TEA PARTY CHILDREN'S CHARITY LIMITED Company registered number. 06852072 Charity Commission registered number.. 1128797 Directors and Trustees Report Icontinuedl For the financial ear ended 31 March 2024 Board m8mbors' tntere8ts in $haros Trustees tsf the charity are also directors and members of the company. The company does not have any share capital. Liability is limited by guarantee. Each member agrees to contribute £1 in the event of the Company being wound up. They do not receive any remunerallDn for their services but are reimbursed for out of pocket 8xpenses. Appolntm6nt of new tru8tee8 The Trustees $88k a broad range of skills and experience among their numbers. When casual vacancies occur, th8 Trslee8 seek suitable candidates who are then proposed Tor eleciion as Iruslees and directors by the m8mbers of the company. Resgrvas poll¢y Th• company has recelved no endowment Sncome and therefore relies on ratsined Surpluses to meet its futuro roquiromcnts. The Iruste8s also con8id&r il prudent lo attempt lo hold unreslricled and undesignaled reserves to meet excepllonal and unforeseen contingencies of b&en one and three months of the resources expendod. Rlsk management The Iru$tees have reviewed and Identified the major risk to whl¢h the charity Is exposed and systems hav• been eslabllshed &nd implemented lo mltigate those risks. Dlroctors, respon6lbllltlo8 Company law requires the directors to prepare flnan¢ial slalements for each financial year which give a true and falr vlew of the state of affairs of the company and of the profit or Ioss OT Ihe company for Ihar year. In preparing those finan¢Sal slatemenls, the d1clOr$, are requlred to.. select sultablè accounllng polioies and then apply Ih$m consislenlly., make judgements and &stlmates Ih8t are reasonable and prudent,. and prepare the financial statements on the going ¢on¢ern basis unless it Is Inappropriate to presume thgt the Company will continue In business. The dir8Ctors' are responsible for keeplng proper accounting records which disclose with reasonable accuracy at any lime the financial position of the company and to enable them lo &nsure that the financial statements comply wlth the Companies Act2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
MAD HArrER'S TEA PARTY CHILDREN'S CHARITY LIMITED Company rEStered number". 06852072 Charity Commission registered number.. 1128797 Directors and Trustees Report (continued) For the financial ear ended 31 March 2024 Accountsnts The directors are satisfied that the company is enlilled lo exemption under the provisions of the Companies Act 2006 {Ihe Act) relating lo the audit Df the financlal statements Tor the year by virtLJe of 8ection 477, and that no member or members have requested an audit pursuant to section 476 of thg ACL The directors rewmmend that AIT Accountants Limited rem8in in office until further notice. Thls réport ha8 been prepared in accordan¢e wlth the special provision5 of Part 15 of Ihe Companies Act 2006 relating to small Gompanles. This report was approved by the Board on 3 December 2024 and signed on ils b8half by By oard Goldsleln Chalrman
MAD HArrER'S TEA PARTY CHILDREN'S CHARITY LIMITED Company registered number.. 06852072 Charity Commission registered number.. 1128797 Report of the Independent Examiner For the financial year ended 31 March 2024 We have independenuy examined the financial statements of Mad Hatter's Tea Paty Children's Charity Limited for the year ended 31 March 2024 that comprise of the Ststemenl of Financial Activities, the Balance Sheet and the related notes. These financial slalemenls have been prepared under the historical cost convention and the accounting policies sel out therein. Re8pe¢tlve rosponslbllltl8s of trustees and Accountants The charity's Iru$tees are responsible forthe preparation ofthe accounts. The charity's trustees consider that an audit is not required for this year lunder sgclion 1451 of the Charities Act 20111"Ine 2011 Act I and that an independent examination is needed. It is our responsibility lo.. examine the accounts (under Section 145 of the 2011 Acll., to follow the procedures laid down in the General Directions given by the Charity Commissioners (under $e¢lion 145 of the 2011 Actl., and lo slate whether particular matters have come lo our attention, Ba818 of Ind8p8ndont •xamlnef8 8tat•m•nt Our examination wa$ carried out in accordance with General Directions given by the Cnafity Commissioners. An examination includes a review of the accounting records kept by the ¢harity and a comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the Iruslees concerning any such matters. The procedures undertaken do not provide 811 the evidence that would be required in an audit, and consequently we do not express an audit opinion on the accounts. Independent examlnorf8 Statement In Connection with our examination. no matter has come to our attention.. 111 which gives us reasonable cause to believe that in any material respect the requlrem8nts'. lo keep accounting records in 8c¢ordance with section 145 of the 2011 Act,. and lo prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act. have not been met., or {21 to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. For and on behalf ot AIT Accountants Limited Malvern House, New Road, Solihull, 891 3DL Telephone 0121711 1957 Email.. en uiries aitaccounlants. o.uk 3 December 2024
MAD HArrER'S TEA PARTY CHILDREN'S CHARITY LIMITED Company registered number. 06852072 Charity Commission registered number. 1128797 statement of Financial Activities For the flnancial year ended 31 March 2024 Incoming resources Unrestricted funds Restrlcted funds Totsl thls year Total last year Donations and legacies Activities to further the charity's oblects.. Grants receivable Activities to generate funds.. Miscellaneous income Investment income and Intèrest Other Incoming resource$ 27,435 27,435 43,672 Total incoming resource8 27,435 43,672 R8source$ &xp&n58d Costs of generallng funds.. Fundralslng and publicity Charllabl8 expenditure Donatlons Costs of activitles for Gharilabl& objectives Support costs Management and admln 7,481 7,481 7,161 Total resources expended 7,481 7,481 7,161 Net loutgoingvincoming resources 19,954 19,954 36,511 Total Funds at 1 April 2023 33,921 33,515 87,436 30,925 Total funds at 31 MARCH 2024 53,875 33,515 87,390 67,436 All ot the abuv8 results are derived from eontinuing activities. All gains and losses recognised in the year are included above. The notes on pages 10 to 14 form part of these accounts.
MAD HArrER'S TEA PARTY CHILDREN'S CHARITY LIMITED Company registered number.. 06852072 Charity Commission registered number.. 1128797 Balance Sheet For the financial year ended 31 MARCH 2024 Notes 2023 2023 Fixed assets Tangible assets 89 119 Total fixed assets 89 119 Current ass• other deblors Cash at bank and in hand 30,010 57.384 102 67.273 Total current assets 87.394 67,375 Credltors.. amounts falling due within one year 93 58 Net Gurrant assets 87,301 67,317 Total as$¢ts lèss current 87.390 67,436 Credllors.. amounts falllng due fter on• year Provlsion$ for Ilabllities and charges Nat a888t8 87,390 67,436 ital Peimanent capital funds Total capllal fvnds In funds Restricted funds 33,515 53,875 33,515 33.921 UnrestriGted funds Total funds 87,390 67,436
MAD HATTER'S TEA PARTY CHILDREN'S CHARITY LIMITED Company registered number.. 06852072 Charity Commission registered number.. 1128797 Annexèd Statement lo the Balance Sheet For the financial ear ended 31 March 2024 Th• board of dlre¢tors certify that: For the flnancial year ended 31 March 2024 the director sre salisfi8d that the company is entllled to exemption under the provisions of the Companies Act 2006 Ilhe Act) relating to the audit OT the financial stslemenls for the year by virtue of section 386, and that no member or members have requested an audit pursuant lo section 388 of the Act. Tho directorfs acknowledge their responsibility for.. ensuring that the company keeps proper accounting records whi¢b comply with section 386 or the Act. and {li) preparlng financi819 stslements which glve a true and fair view of the slate of the attairs of the company as al the end of the financial year in a¢¢ordance with the requirements of sections 393 and whioh otherwise comply with the requirem&nts of the A¢1 relatlng to financial stalemenls, $0 far as applicable to the Company. These financial slal8m8nls h8ve been prepared in accordance wlÉh the provisions applicable to companies subject to the small companies, regime within Part 15 of the Companies Act 2006. Approve oard and slgned on Its b¢half'. Stephen Goldstein Chairman 3 De¢emb8r 2024
MAD HATTER'S TEA PARTY CHILDREN'S CHARITY LIMITED Company registered number.. 06852072 Charity Commission registered number.. 1128797 Notes to the Financial Slalements For the financial ear ended 31 March 2Q24 Accounting policle5 la) Basls of preparation The financlal slalemenls have be8n prepared in accordance wlth the Statement of Recomrnended Practic8 ISORPI 'Accounling and R8POrtlng by Charili8s° published in 2005 and applicable aceounling standards. Ib} Company status The Charity Is a Company Ilmiled by guarantee, the members of the compaiiy ai& thé ts"ustees named on page 2. In thè event of the charity belng wound up, the Ilabilily in respect of the guaranls6 is limited to £1 per member of the charlty IGI Fund accountlng General funds ar8 unre8trlcled funds which are avsilable for use al thè dlscretion of tho trustees in furtherance of th8 general obj8ollves of the chadly and which have not been dgsignal8d for other purposès. Deslgn8ted funds compr188 of unrfjstrioled fund8 that have been sel aslde by tho trustees for partlculaf purposes. Restrfcled funds are funds whlch are to be used in accordance with spgclflc reslriclions Imposed by donors or which havg been ralsed by the charity for part5cular purpos&s. The cost of raising and admlnlslerlng suGh funds are charged against the Spgcific fund. The aim and use of each ro5tricled fund is Set out In the nDles lo the financlal 51alem?nts. Idl Incomlng ro$ource8 All incoming resources arg Inoluded in the Slalemenl of Financial Aclivllies whgn the charlly is legally entill8d lo the income and the amount can be quanlifisd wllh reasonable accuracy. The followlng polici65 are applied lo partlcular categortg$ of income". Voluntary income Is reeelved by way of donations and is included in full in the Statement of Flnancial Activities when receivable. The value of services provided by volunteers has not b&en Included. Investment Incom818 includ¢d when receivable. Incomlng rèsources from charitable trading acllvlty are accounted for when earned Grants, including grants for the purchase of fix8d assets, are recognlsed In full in the Slalement of Financial Acts'vlties In thè year in which they are receivable. lel Re3ourGes expended All expènditure is accounted for on an accruals basls and has boen c18ss1fied under headings that aggregate all costs related to the category. Wherr Costs cannot be direetlyy atli'ibut?a LO pariicuI&'. headlngs they have been sllocaled to activltles usip,g eslimales deemed appropriate by the Trustees on a basls consistent with the use of resources. Fundralslng costs are those incurred in seeking voluntary eontributions and do noL include the costs of disseminating information In support of the charitable acllvities. Support costs are those costs Incurred directly in sunport of expenditure on thc Gbjects ot Ine chafiL ' and include project management costs. 10
MAD HATTER'S TEA PARTY CHILDREN'S CHARITY LI ITE Company registered number.. 06852072 Charity Commission registerèd number.. 1128797 Notes to the Financial Statements l¢ontinued} For the fi'nancial year ended 31 March 2024 Accountlng policie¥ {Gontlnuedl lel Resources expended IGontlnued} Management and admlnlslrallon costs are those incurred in connection wllh the adminislralion of the charity and compliance with conslilulional and statutory requiremants. If) Tanglble flxed assets Tangible fixed assets are capitalisod and included at cost including any Incidenial &xpenses of acquisition. Donated assets ar8 valued at the lime of acquisition. gl Dopraciatlon Depreciation is provided on all tangible fixed assets al rates calculal&d to write off the cost on a r8duclng balance basi8 over their expected useful economic livés as follows.. Computer Equipment 25% reducing balan¢0 Ihl 0peratlng188885 Rentals payablé und8r operating leases are ¢horged lo the Slalement of Financ181 A¢tlvlties as Sncurred over the term of the leasg, 11} Pgn¥lon ¢08ts The company operates a defin8d conlribullon scheme for the ben&fll of Ils employees. The eo$l$ of contributions ar8 wrltten off agalnsl profits in the year thtry are payable. Ul Investments Investments are stsled al maikel value 81 the balance she&l date. The Slalement of Flnanclal Acllvitles {SOFAI indicates the nel gains and losse8 arising on revaluations 3nd disposals throughout the year. Ikl Stock Stock conslsls of purchasgd goods for resale. Slocl(s are v8lued at the lo¥ver of cost and nel realisabl& value. Items donated for resale or distribution 18 not included in thc) financial slalement8 until they are sold or dlstribuléd. {1) Flnance and operatlng leases Rentsls applicable lo operating leases are charged to Lhe SOFA over the period in ki,hlch Ihs ¢ost is Incurrèd. Assets purchased under finance leases are capilalised as fixed asssls. Oi>iigations undei sueh agreemonts are Included in credilorg. The difference betwe&n the capilalised cost and the total obligation under Ihg lease represents the finance charges. Finance charges are written off lo the SOFA over the period of the lease so as to produce a constant periodlc ra18 of charge. {ml Forelgn currtrncy translation Trans8Ctions in foreign currerscies are recordèd at rne rale ruling ar the oale of tne iransaclion. Monetary assets and liabilities are retranslaleo al the rate of exchange ruling al the Dalance sheet dale. All differences are taken to the SOFA.
MAD HATTER'S TEA PARTY CHILDRE 'S CHARITY LI Company registered number.. 06852072 Charity Commission r&gislered number.. 1128797 Notes to the Financial Statements {conlinuedl For the financial year ended 31 March 2024 Accountlng policies {continued) (n) Restrlctèd funds Reslrlcted funds fall into one of two sub-classes.. reslrict&d income funds or endowment funds. Reslrlcled Incomg funds are Spent or applied wllhin a reasonable period from their re¢eipl lo further a specific purpose of the charity, which Is lo further one or more but not all OT the charity's charitable purpos8s. Restried endowment funds are Inveslgd or retained Yor the chariLy'S USO in furth8ranGe of ils charitable purposes, rather than appli8d or spent Ihein as incoTne fzcilily Expendituro Last yoar year Indapend8nt examiners fee5 for reporb'ng on th$ accounts (Included In professlonal and accountancy costs) Ye<ir Costs of actFvltlg9 In furtherance of thg ¢harlty's obJ8¢ts Activities & material costs Donations Motor, tr8velling & 8ub$l$lenGe Thls Yeai Last Support Costs General rates Insurance Rent Service Charge Telephone & fax costs ICO fee Fund Raising Costs Annual return Bank charges & finance costs DepreGialion 1,055 723 6,000 6.000 40 22 40 91 30 40 2.16 Lo 102 4,) 7,Lt8 1 7,161 Yed.. yed,. Managemont and administratlon costs Consultancy fees I wages etc. Recruitment COSts Training & staff costs 12
MAD HATTER'S TEA PARTY CHILDREN'S CHARITY LI Company registered number.. 06852072 Charity Commission registered number.. 1128797 Notes to the Financial Statements Iconlinued) For the financial year ended 31 March 2024 Tangible fixed assets Fraahold Other land land and and Computer bulldlngs buildings equipment '(liiing$ and equirJm&nt Asset ¢o$t or valuatlon Balance brought fomard Additions Disposals Transfers Revaluations 1,668 1,668 Balancg carried forward Accumulatèd depreclatlon and Impalrment provlslons Freehold Other land Flxtur¢s, land and and Computer flttlng$ and buildings bulldlng8 Oquipmont equlprnent Basis Rale NIA NIA RD RD Balance brought forward Disposals TransferA R8valuallon$ Charge for year 1,549 30 1549 30 Balance carried f0Th4ard 1,S79 1,579 Net book value CarrSed fOard 89 89 13
MAD HATTER'S TEA PARTY CHILDREN'S CHARITY LIMITE)A Company registered number.. 06852Q72 Charity Commission registered number.. 1128797 Notes to the Financial Statements {conlinuedl For the financial year ended 31 March 2024 Debtors and prepayments Analysls of debtors Amounts f?Iling due within one ear Amo[ilE I-. Iling duo alter more tncin one ea This year Last year This y$ar Last Trade debtors other debtors Prepayments 30,000 10 102 Totsl 30,010 102 Crgdltors and accrua18 Analysls of crodltor8 Amounts falllng dua wlthln one ear Amounia iallln9 duè ai ier more than ong ear Thls Year La8t Y&ar Thls Year Last Yoar Trade credSlors Other taxe8 & $o¢lal Security Other credllors and accruals 93 58 Total 93 58 Trustegs Remuneration and Related Party Transaction8 No m8mbers of the management commlttee received any remuneration during the year. No other trustee or person related to the charlty had any personal intere51 in any contracts of transaction entered Into by the charity durlng the year. Taxatlon As a charity, Mad Hatters Tea Party Children's Charity is exempt from lax on income and gains falling within sectlon 505 of the Taxes Act 1988 or S2D6 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its chariiable objects. No tax charges have arisen in the Charity. 14-
MAD HATTER'S TEA PARTY CHILDREN'S CHARITY LI Company registered number.. 06852072 Cherity Commission registered number.. 1128797 Income and Expenditure AccoLtnt For the financial year ended 31 March 2024 This year Last year Income Donations received Grants recelv8d Other income 27,435 43,672 27,435 43,672 Exponses Activllles & material c081$ Fundraislng and publlcity Donatlons General Rates Rent SeNlcg charge Postage & stationery Advertlsing & website Computer & equipment malntenan¢6 Recrultment cost8 Telephone Bank charges & finance costs PSC statement Depreciation Organisers costs ICO fee Insurance 225 216 1,055 723 6,000 6.000 91 40 40 102 40 40 30 40 7,481 7,161 IDeflcitl/Surplus for the year 19,954 36,511 This page does not form part of the statutory accounts 15-