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
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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
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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.
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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
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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
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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.
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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.
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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.
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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:
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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 reSoUr￿s.
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
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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
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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
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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
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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
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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
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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.
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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.
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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.
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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