Enhance The Uk Charity No. 1131749 Company No. 06932260 Trustees, Report and Unaudited Accounts 31 March 2024
Enhance The Uk Contents Pages Trustees, Annual Report Independent Examiner's Report Statement of Financial Activities 2tolO li 12 Summary Income and Expenditure Account Balance Sheet 13 14 Statement of Cash flows 15 Notes to the Accounts 16to23 Detailed Statement of Financial Activities 24to25 Page I
Enhance The Uk Trustees Annual Report The trustees, who are also directors of the charity forthe purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity forthe year ended 31 March 2024. REFERENCE AND ADMINISTRATIVE DEfAILS Company No. 06932260 Charity No. 1131749 Principal Office 171 Narbeth Drive Aylesbury Bucks HP20 IPZ Registered Office 171 Narbeth Drive Aylesbury Buckinghamshire HP20 IPZ Dlrectors and Trustees The Directors of the charitable company are its Trustee5 for the purposes of charity law. The following Directors and Trustees serrfed during the year: C. Owen P.F. Rodgers A.M. Trollope J. Vaidya Company Secretary J. Bowles Key Management Personnel Chair Chief Executive Officer Frank Rodgers Ms Jennie Williams Secretary Accountants Ms Jodie Bowles Orbital Business Services Ltd May House Buckingham Road Edgcott Bucks HP18 OTR Page 2
Enhance The Uk Trustees Annual Report A larger charity must provide an explanation of its aims, including details of the issues it seeks to tackle and the changes or differences it seeks to make through its attivities... The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the harity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP IFRS 102). The Trustees of Enhance the UK have pleasure in presenting their annual report which has been prepared in line with the Charities Act 2011, together with the accounts for the year from 1st April 2023 to 31st March 2024. The Trustees confirm that the Annual Report and Financial Statements comply with the current statutory requirements, the requirements of the charity's governing document and the provisions of the Statement of Recommended Practice ISORPI, applicable to charities preparingtheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) This report has been published in accordance wlth Charities SORP IFRS 102}. Who we are and What we do. l. Enhance the UK is a charity registered in England and Wales {registered charity number 1131749) and exists to promote social inclusion for the public benefit by a. Preventing disabled people from becoming socially excluded b. Relieving the needs of those disabled people who are socially excluded c. Assisting disabled people to integrate into society by the provision of educatlon, information, training, support and advice. Page 3
Enhance The Uk Trustees Annual Report 2. Forthe purpose of the clause I, 'socially excluded, means being excluded from society or parts of society as a result of one or more of the following factors a. Unemployment b. Financial hardship c. Youth or older age d.111 health (mentally or physically) e. Substance abuse or dependency, including alcohol & drugs f. Discrimination on the grounds of i. Sex ii. Race iii. Disability iv. Ethnic origin v. Religion vi. Belief vii. Creed viil. Sexual orientation or gender reassignment ix. Poor education or skills attainment x. Relationship and family breakdown xi. Poor housing {that does not meet basic habitable standards) xii. Crime (either as a victim or offender rehabilitating into society) 3.The principle activity of Enhance the UK is to provide expert education, training and support for a range of audiences. This is achieved by a.Promoting social inclusion and social opportunities b.Promoting partnerships which are sympathetic and beneficial to Enhance the UK'S aims and objectives. c.Provide and facilitate avenues for information, support and advice on disability matters to disabled people, their families, carers and friends. 4.Enhance the UK aims to develop and maintain a reputation as a disability led organisation. 5.Public benefit is achieved in three ways .Breaking down social barriers faced by people with sensory and physical impairments by challenging the attitudes, perceptions and expectations of society as a whole b.Promoting independent lifestyles from disabled people with sensory or physical impairment5 c.Campaigning that disabled people with sensory or physical impairments have the same rights to access as the rest of society Page 4
Enhance The Uk Trustees Annual Report What we have achieved We have supported organisations to make their services and provisions more accessible by: l. Continuing to provide disability awareness training to a range of organisations such as., a. Northern Rail b. The National Transport Design Centre c. Manchester City FC d. C Hoare & Co Private Bank e. Lincoln Cathedral f. Rotk Choir g. London Transport Museum h. Electricity North East i. Ceredigion county council j. Canongate books k. The Royal Opera House l. National Federation of Women's Institute 2.Delivered webinars on a range of topics such as hidden impairments, deaf awareness, neurodiversity and the social model of disabilityto a variety of organisations to raise staff awareness. Clients included: a.RenaissanceRE b.ltau BBA International c.Uniper Energy d.Butternut Box e.ID Nuclear f.The British Academy g.Oxford University Law Faculty h.Milliman UK i.London Academy of Muslc and Dramatic Art 1.6 Point 6 4Most Europe l.Tokio Marine Kiln Page 5
Enhance The Uk Trustees Annual Report 3. Run deaf awareness courses to a wide range of organisations from different sectors including legal, health, housing, education and hospitality. This enabled them to make their services more accessible to D/deaf people. Examples of our clients included: a. Bradford Science & Media Museum b. New Forest District Council Prime Life Care Homes d. Tokio Marine Kiln e. UnLtd-The Foundation for Social entrepreneurs f. Sussex Partnership NHS Foundation g. Wright Johnston & Mackenzie h. University of Arts London i. The Christie NHS Foundation j. Mayer Brown k. Notting Hill Genesis I. NHS Hampshire and Isle of Wight ICB 4.Provided Introduction to BSL courses to over 240 adults to enable them to make their frontline services more accessible to Deaf people. We also delivered BSL workshops to children and young people at The Festival of the Girl and for Epping Forest District Youth Council. 5. Consulted on the accessibility of the visitor experience for the new V&A East Storehouse and also the new Cornwall 365 What's On listings app. 6. Delivered a series of disability awareness workshops to potential foster carers for Buckinghamshire council with the aim of empowering carers to have the confidence and skills to foster disabled children. 7.Created training resources for Northern rail staff on assisting people living with Dementia alongside 4 modules of a new e-learning disability awareness course for all Northern staff. 8.Provided BSLtranslations of documents forTransPennine Express, Northern Rail and LNER to make theirticket office closure consultation accessible for Deaf people. 9.Released free resources to organisations regarding how they can make their seNices more accessible to disabled people including: .Dyslexia in the workplace b.Autism in the workplace c.Hidden or invisible disability in the workpalce. d.How to make your retail space wheelchair accessible. Page 6
Enhan The Uk Trustees Annual Report 10. Released a series of blogs including: a. Top tips for making meeting5 accessible for deaf people b. Myth busting wheelchair users c. Myth busting dyslexia d. 5 quick ways to make your event more accessible e. What is the disabilrty pay gap and how can we close it? f. UK disability History Month: recognising the worldwide fight for human rights and equality. g. Blue Monday; 5 tips to improve mental wellbeing in the workplace h. Understanding dyslexia, dysgraphia, dyscalculia & dyspraxia i. How to make healthcare appointments more accessible for D/deaf patients j. 6 tips for supporting autistic colleagues in the workplace k. Neurodiversity and internalised ableism We have Continued to tackle issue5 related to, and raised awareness of the importance of, sexual health and sexual awareness for disabled people via our Undressing Disability Campaign. Highlights include: l. Launching Quest a collection of inclusive sex toys In collaboration with Rocks Off we have launched a product line of 5 toys and aids focused on making pleasure accessible and encouraging inclusive conversatlons. Produtts feature: Enlarged raised and embossed buttons for better access • Handles for enhanced grip and control, Wrist strap remote holders for ultimate handsfree control. Sensory LED lights and vibrations to indlcate when the product is turned on/off and when charging. Easy magnetic snapon charging connection. Accessible packaging which is designed to be easily opened and has braille QR codes to provide audio product descriptions. Running Undressing Disability Events Our Undressing disability Quest launch party was a big hit. We partied the night away with some wonderful people and celebrated all things sex and disability. We also ran: Breaking barriers: Empowering sexuality for people with disabilities and neurodiversity workshop at Wilderness festival Undressing disability: Navigating sex, intimacy and pleasure with a physical or sensory impairment workshop at shambala festival Diverse minds, diverse pleasure: Navigating neurodiverstty in the bedroom at Shambala festival and at Pinky Promise Candy Wonderland event at Fire & Lightbox London. A neurodiversity, Sex and relationships panel atthe Vagina Museum. Page 7
Enhance The Uk Trustees Annual Report 3. Delivering individual support via the Love Lounge Our Love lounge continued to grow, we expanded the number of experts and continued to offer free surgeries to provide individualised support around sex and dating. We also offered responses via email should people preferthat. We supported 46 people on an individual basis We shared anonymous questions and responses on our Love Lounge blogs to offer advice and information to people who may not feel comfortable contacting us. These included topics such as working out as a wheelchair user, using dating sites, masturbation with difficulties with fine motor control, being neurodiverse and queer, sex after a traumatic brain injury, speech and communication barriers during sex, comfortable sex with Limb Girdle Muscular Dystrophy, supporting service users who want to experience sexual contact, sex with a catheter, adaptive tools for sex toys. 4. Delivering disability and sexual expression training We provide training to profe55ionals from a range of organisations such as Exemplar HeSithcare, Access technology and Liverpool Hope University. Page 8
Enhance The Uk Trustees Annual Report 5. Releasing Series 3 of the Undressing Disability Podcast Guests included: John & Jade Reynolds- Jade was diagnosed with acute transverse myelitis of her spinal cord when she was just 12 years old. In this episode, they chat about how they met, dating, parenting and their hilarious TikTok account. Asta Philpot- Asta was born with Arthrogryposis, a condition called that impairs physical movement.He talked about his first sexual experience, care homes, and how he found his true love. Ben the carer- Ben shared experiences about his time as a carer, and how he helped a client with their first sexual experience. Samantha Bains- Actress and author Samantha Baines chats about her hearing loss diagnosis, her career, datin& and her book Living with Hearing L055 and Deafnèss. Kris Aves- Kris a former Metropolitan police officer who was paralysed from the Westminster Bridge terror attack in March 2017, when he was hit bythe van driven by the terrorist.He talks about the attack, how his life has changed, his relationships and more Samantha Renke- Actressi presenter, and disability activist Samantha Renke has a very open and honest talk about relationships, dating and intimacy. Laura Mathias- Campaigner and alopecia advocate Laura Mathias talks about learning to love yourself, dating and life without wigs. Roxy Murray- Roxy chats about her Multiple Sclerosis diagnosis, dating, her podcast and her campaign work. 6. Launching an Appcessible dating campaign The campaign asks disabled people to share their experiences of online dating. There are many reasons that disabled people find dating apps difficult. Some of these could be how to navigate the actual app itself, overload of information, disclosing a disabilityi understanding social cues or reading the information. Not to mention the reactions from matches. We want to work with Apps to make things better. Jennie went onto the Gabby Roslin Show on BBC live to discuss the campaign. 7. Exhibiting at the Disability Expo We attended the 24ay largest disability event in Europe to share our Undressing Disability campaign. We had the pleasure of meeting many of our supporters and also thousands of new people and raising awareness of the importance of the campaign. We handed out tote bags and mugs where were designed to encourage conversations about sex and disability. 8. Guest speaking at events and on podcasts. We had the pleasure of being a panellist on the Sexpectations panel event organised by the University of Arts. We also spoke at the Royal College of Occupational Therapists forum event, Sex, intimacy and period5 for people with disabilities. We were delighted to be guests on the Audible UK series- Audible Porn- Press Play Turn On and also in the Relationship room on PodDiva. 9. Sharing Undressing disability blogs Blogs included: Page 9
Enhance The Uk Trustees Annual Report An interview with Alex Vasquez: Advocate for Disability and Sexuality Rights Take Control of Your Wellness: Create a Self-care Routine with CBD Unrequited Love- by Charlotte Faragher Defy Societ¢s Expectations: A Guide to Overcoming the Challenges of Building Body Confidence by Sandie Roberts. Disability Advocate, Content Creator. Writer & PT Model ADHD Awareness Month: can ADHD affect your sex life? Safe sex toys: how to shop, store and clean your new favourite products Christmas and loneliness: how you can help someone feel less alone My Quest: Ellie's inclusive sex toy joy Researchers aim to improve access to cetvical cancer screening for physically disabled people The dating campaign: #appcessible dating for all The Dating Campaign: disability and accessible apps Stress Awareness Month: How to help reduce stress levels and relax Distributing free Undressing Disability reSoUrs. These included: The wonderful word of Sex Act Terminology Dating and Neurodiversity The wonderful world of dating bi05: acronyms to emoji. • Sex toy safetv • Bitesize BSL: Private body parts 11 Running the Undressing Disability Hub We continued to run the hub, a place where people can share events, resources and information linked to sex, relationships and disability. The number of members continued to grow. 12 Submrtting a funding application as a partner with YouDish We were asked to partner with YouDish alongside other experts in the field of disability and sex education from around the world to bid for funding from the EU to create sex and relationship resources f isabled young people. Signe behalf of the board P.F. Rodgers Trustee 18 December 2024 Page 10
Enhance The Uk Independent Examiners Report Independent Examiner's Report to the trustees of Enhance The Uk I report to the charitytrustees on my examination of the financial statements of Enhance The Uk forthe year ended 31 March 2024. Re5ponsibiltties and basis of report As the charity's trustees of the company land also its directors for the purposes of company lawl you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 {*he 2006 Act. Having satisfied myself that the financial statements of the Charity are not required to be audtted under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under settion 145 of the Charitie5 Act 20111'the 2011 Act'l. In carrying out my examination I have followed the Direttions given by the Charity Commission under section 145{5) (b} of the 2011 Act. Independent examiner's statement I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in accordance with section 386 of the 2006 Act ' or the financial statements do not accord with those records; or the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair, view which is not a matter considered as part of an Independent examination; or the financial statements have not been prepared in accordance with the methods and principles of the statement of Recommended Practice for accounting and reportlng by charities applicable to Charltles preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. David Carter Chartered Institute of management accountants Orbital Business Services Ltd May House Buckingham Road Edgcott Bucks HP18 OTR 18 December 2024 Page 11
Enhan The Uk ststement of Financial Activities forthe year ended 31 March 2024 Unrestricted funds Total Total funds funds 2024 2024 2023 Notes Income and endowments from: Donations and legacies Charitable activities 5,511 171,157 5,511 171,157 1,553 179,574 Total 176,668 176,668 181,127 Expenditure on: Raising funds Charitable activities Other 40,296 40,296 163,140 163,140 3,251 3,251 3,143 143,968 4,179 Total 206,687 206,687 151,290 Net gains on investments Net (expenditure)1Sn¢ome Transfers between funds {30,0191 {30,019) 29,837 Net (expenditure)/income before other 8ains/{losses) (30,0191 {30,019) 29,837 Other gains and losses Net movement In funds {30,019) 130,0191 29,837 Reconciliatlon of funds: Total funds brought forward 100,765 100,765 70,928 Total funds carried forward 70,746 70,746 100,765 Page 12
Enhance The Uk Summary Income and Expenditure Account for the year ended 31 March 2024 2024 2023 Income 176,668 181,127 Gross inwme for the year 176,668 181,127 Expenditure 206,089 150,902 Depreciation and charges for impairment of fixed assets 598 388 Total expenditure for the year Net (expenditure)/income before tax for the year 206,687 151,290 130,0191 29,837 Net (expenditure )lincome for the year 130,019) 29,837 Page 13
Enhance The Uk Balance Sheet at 31 March 2024 Company No. 06932260 Notes 2024 2023 Fixed assets Tangible assets li 1,860 1,860 2,457 2.457 Current assets Debtors 12 1,787 74,164 75,951 17,065) 68,886 540 Cash at bank and in hand 101,246 101,786 13,478) 98,308 Creditors: Amount falling due within one year Net current assets 13 Total assets less current liabilities 70,746 100,765 Net assets excluding penslon asset or liabillty 70,746 100,765 Total net assets 70,746 100,765 The funds of the charity Restrirted funds Unrestrlcted funds General funds 14 14 70,746 100.765 70,746 100,765 Reserves 14 Total funds 70,746 100,765 These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. For the year ended 31 March 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance wtth section 476 of the Companies Act 2006. The dirertors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. Approved by the board on 18 December 2024 Ands behalf by: P.F. Ro ers Truste 18D cember 2024 Page 14
Enhance The Uk Statement of Cash flows for the year ended 31 March 2024 2024 2023 Cash flows from operating activities Net {expenditure)lincome per Ststement of Financial Activities {30,019) 29,837 Adjustments for: Depreciation of property, plant and equipment Increase in trade and other receivables Increase in trade and other payables 598 388 11,247) 3,587 15401 637 Net cash lused in)/provided by operating activities 127,0811 30,322 Net cash used in investing activities (1,4581 Net cash from financlng activities Net Idecrea5e)Ilncrease in cash and cash equivalents {27,0811 28,864 Cash and cash equivalents at the beglnnlng of the year 101,246 72,081 Cash and cash equivalents at the end of the year 74,165 100,945 Components of cash and cash equivalents Cash and bank balances 74,164 101,246 74,164 101,246 Page 15
Enhance The Uk Notes to the Accounts for the year ended 31 March 2024 l Accounting policies Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective I January 20151- (Charities SORP {FRS 1021), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Change in basis of accounting or to previous accounts There has been no change to the accounting policies (valuation rules and method of accounting) since Sast year and no changes have been made to accounts for previous years. Fund accounting Unrestricted funds These are available for use atthe discretion of the trustees in furtherance of the general objects of the charity. These are unrestricted funds earmarked by the trustees for particular purposes. These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. These are available for use subject to restrictions imposed by the donor orthrough terms of an appeal. Designated fund5 Revaluation funds Restricted funds Income Recognition of income Income is included in the Statement of Financial Activities (SoFA} when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability, Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SOFA. Donations and legacies Voluntary income received by way of grants, donations and gifts is included in the the SOFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SOFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income {with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/llosses} on This includes any gain or1055 resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets and facilities Gain5/11osses) on investment assets This includes any gain or loss on the sale of investments. Page 16
Enhance The Uk Notes to the Accounts Expenditure Recognition of expenditure Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred bythe Charity in the delivery of its activities and charitable activities services in thefurtherance of its objects, including the making of grants and governan costs. All grant expenditure is accounted for on an atr(ual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audtt/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. These are support costs not allocated to a particular activitv. Grants payable Governance costs Other expenditure Taxation The charity is exempt from corporation tax on its charitable artivities. Tan8ible fixed assets and depreciatlon Depreciation is provided atthe following annual rates in order to wrlte off each asset over its estimated useful life: Fixtures and Fittings Office equipment 15% Straight line ba51S 25% Reducing balance basis Website development % Written off over 3 years Freehold investment property Investment properties are measured inltially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise. Stocks Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. Trade and otheT debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Page 17
Enhance The Uk Notes to the Accounts Cash and cash equivalents Cash and cash equivalents comprlse cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. I n the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. Trade and other creditors Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after Ilowing for any trade discounts due. Research and development Expenditure on research and development is written off in the year in which it is incurred. Foreign currencies Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred. All exchange differences are are taken into account in arriving at net incomelexpenditure. Leased assets Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charlty are classified as operating leases. Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance Sease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the chartty's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis. Pension costs The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expense5 when they fall due. Amounts not paid are shown in accruals in the balance sheet. The a55ets of the plan are held separately from the company in independently administered funds. Page 18
Enhance The Uk Note5 to the Accounts Recetpt of donated goods, facilities and services All donated goods, facilities and services received are recognised within incoming resources and expend5ture at an estimate of the value to the charity. 2 Company status The company is a private company limited by guarantee and consequently does not have share capital. 3 Staternent of Financial Activities - prior year Unrestricted funds Total funds 2023 2023 Income and endowments from: Donations and legacies Charitable activities 1,553 179,574 1,553 179,574 Total 181,127 181,127 Expendlture on: Raising funds Charitable activities 3,143 143,968 4,179 3,143 143,968 4,179 Other Total 151,290 151,290 Net income 29,837 29,837 Net income before other gainsl{losses) Other gains and losses: 29,837 29,837 Net movement in funds 29,837 29,837 Reconclllatlon of funds: Total funds brought forward 70,928 70,928 Total funds Carrled forward 100,765 100,765 4 Income from donations and legacies Unrestricted Total Totsl 2024 2023 Marketing 5.511 5,511 5,511 5,511 1,553 1,553 Page 19
Enhance The Uk Notes to the Accounts 5 Income from charitable activities Unrestricted Total Total 2024 2023 Training Speaking and consultancy Grants/Audits 155,958 15,180 155,958 15,180 134,944 38,630 19 19 6,000 179,574 171,157 171,157 6 Expenditure on raising funds Unrestricted Total Total 2024 2023 Costs of generating voluntary income Marketing Wages and salaries Office costs 306 306 1,008 2,058 77 39,958 39,958 32 32 40,296 40,296 3,143 7 Expenditure on charitable activities Unrestrictsd Total Total 2024 2023 Expenditure on ch¢7ritable activities Training Fundraising Roomhire 2,357 11,848 2,357 11,848 6,104 1,283 653 Website 1,040 1,429 1,040 1,429 352 Grants made 973 Governance costs Wages and salaries Pensions 15,800 2,666 825 15,800 2,666 9,754 1,934 900 Accounting Subscriptions 825 1,171 37,136 1,171 2,395 24,348 37,136 Page 20
Enhance The Uk Notes to the Accounts 8 Other expenditure Unre5trirted Total Total 2024 2023 Travel and entertaining Bank charges Insurance 850 39 39 75 475 475 722 Office expenses 1,832 1,832 675 Employee costs Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative cost5 246 246 444 598 598 388 26 26 255 Legal and professional costs 35 35 770 3,251 3,251 4,179 9 Net {expenditure)lincome before transfers 2024 2023 This is stated after charging: Depreciation of owned fixed assets 10 Staff costs No employee received emoluments in excess of £60,000. 598 388 The average monthly number of full time equivalent employees during the year was a5 follows: 2024 2023 Number Number 11 Tanglble flxed assets Flxtures and Fittings Office equipment Website developmen Total Cost or revaluation At l April 2023 At 31 March 2024 Depreciation and Impalrment At l April 2023 Depreciation charge for the year At 31 March 2024 689 6,976 6,976 7,665 7,665 689 522 4,685 5,207 25 573 598 547 5,258 5,805 Net book values At 31 March 2024 At 31 March 2023 142 1,718 2,291 1,860 2,458 167 Page 21
Enhance The Uk Notes to the Accounts 12 Debtors 2024 2023 Trade debtors 500 Prepayments and accrued income 1,287 1.787 540 540 13 Creditors: amounts falling due within one year 2024 2023 Other taxes and social security Other creditors Accruals 3,075 3,090 900 2,578 900 7,065 3,478 14 Movement in funds Incoming resources Ilncluding other At l Aprll gainsllosses 2023 At31 March 2024 Resources expended Restricted funds: Unrestricted funds: General funds 100,765 176,668 {206,687) 70,746 Total funds 15 Analysis of net assets between funds 100,765 176,668 (206,687) 70,746 Unrestrlcted funds Total Fixed assets 1.860 68,886 70,746 1,860 68,886 Net current assets 16 Reconciliation of net debt At31 March 2024 At l April 2023 Cash flows Cash and cash equivalents 101,246 101,246 127,0821 (27.0821 74,164 74,164 Net debt 101,246 (27,0821 74,164 Page 22
Enhance The Uk Notes to the Acwunts 17 Related party disclosures Controllinq party The company is limited by guarantee and has no share capital. thus no single party controls the company. Page 23
Enhance The Uk Detailed Statement of Financial Activities for the year ended 31 March 2024 Unrestrirted *unds Total funds Total funds 2024 2024 2023 Income and endowments from: Donations and legacies Marketing 5,511 5,511 5,511 5,511 1,553 1,553 Charitable activities Training Speaking and consultancy GrantslAudits 155,958 15,180 19 155,958 15,180 19 134,944 38,630 6,000 179,574 171,157 171,157 Total income and endowments 176,668 176,668 181,127 Expenditure on: Costs of generating donations and legacies Marketing Wages and salaries Office costs 306 306 1,008 2,058 77 39,958 32 39,958 32 40,296 40,296 3,143 Totsl of expenditure on raising funds 40,296 40,296 3,143 Charitable activities Trainlng Fundraising Roomhire Website Subscriptions Admin support Salarie5 2,357 11,848 2,357 11,848 6,104 1,283 653 1,040 1,429 60,815 44,360 16,713 1,040 1,429 60,815 44,360 16,713 352 973 41,895 58,788 11,165 928 Travel and subsistence Legal and professional Office costs Sundry 3,436 680 3,436 680 6,818 26 142,678 142,678 128,985 Governance costs Wages and salaries Pensions 15,800 2,666 825 15,800 2,666 825 9,754 1,934 900 Accounting Subscriptions 1,171 20.462 1,171 20,462 2,395 14,983 Page 24
Enhance The Uk Detailed Statement of Financial Activities Total of expenditure on charitable activities 163,140 163,140 143,968 Other expenditure Travel and entertaining Bank charges Insurance Office expenses 850 39 39 75 475 475 .722 1,832 2,346 1,832 2,346 675 2,322 Employee costs Staff training 246 246 444 246 246 444 General administrative costs, including depreciation and amortisation Depreciation of Fixtures and Fittings Depreciation of Office equipment Depreciation of Website development Sundry expenses 25 25 29 573 573 359 26 26 255 624 624 643 Legal and professional costs Other legal and professiona I cost5 35 35 770 35 35 770 Totsl of expenditure of other costs 3,251 3,251 4,179 Total expenditure 206,687 206,687 151,290 Net gains on investments Net (expenditure)/income 130,019) (30,0191 29,837 Net (expenditure)lincome before other galns/(losses) Other Gains 130,019) (30,0191 29,837 Net movement in funds 130,0191 (30,019) 29,837 Reconciliation of funds: Total funds brought forward 100,765 100,765 70,928 Total funds carried forward 70,746 70,746 100,765 Page 25