CHARITY REGISTRATION NUMBER: 1134103
Families Fighting For Justice Unaudited Financial Statements 31 March 2023
MATTOCKS GRINDLEY
Chartered Accountants 18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 0WN
Families Fighting For Justice
Financial Statements
Year ended 31 March 2023
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 4 |
| Statement of financial activities | 5 |
| Statement of financial position | 6 |
| Notes to the financial statements | 7 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 16 |
| Notes to the detailed statement of financial activities | 17 |
Families Fighting For Justice
Trustees' Annual Report
Year ended 31 March 2023
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2023.
Reference and administrative details
Registered charity name Families Fighting For Justice Charity registration number 1134103 Principal office 6 Anson Street Liverpool Merseyside L3 5NY The trustees Mrs J Taylor Mrs J Williams Miss J Langford Mr E Kinnear Mrs E Brown Mrs G McGowan
The trustees
Committee Members
Mrs Jean Lowe Miss Jacqueline Anne Langford Mrs Jane Williams Elizabeth Millie Brown Gillian McGowan
Management Board
Mr Peter Dunning - IT Manager
Mrs Jean Lowe - Management Board (Charitable Organisation)
Chair Person
Mrs Jean Taylor
Independent examiner
Mr G Mattocks 18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 0WN
Structure, governance and management
The board of trustees also forms the executive committee which appoints officers who are responsible for the day-to-day running of the charity.
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Families Fighting For Justice
Trustees' Annual Report (continued)
Year ended 31 March 2023
Objectives and activities
Families Fighting for Justice (FFFJ) was founded by Jean Taylor. It offers support to families suffering the loss of a loved one through murder, manslaughter or culpable road death. FFFJ will always work for change in making a better system, better services for the families of victims of homicide and is always, and has always been known for being outspoken in these areas. We offer home visits, peer support, daily drop-in and different volunteering opportunities. O.L.L.Y (Our Lost Love Years) is a part of FFFJ that supports the children of families of victims of homicide as FFFJ believes that the child, right up to the adults of that family, should all be supported individually, helping that family to stay strongly bonded. OLLY also includes children from communities suffering from hardship, high deprivation and crime. In considering the charity's aims and objectives and in planning its future activities, the Trustees have considered the Charity Commission's general guidance on Public Benefit to ensure that the charity is meeting its requirements.
Achievements and performance
Families Fighting for Justice Peer Support as they have been doing since January 2010. This support offered is separate from the delivery of The HUB. The HUB offers a 'One Stop Shop' offering information, guidance and referrals where needed. Victims' families of homicide and culpable road death that come into The HUB can be referred to Families Fighting for Justice to receive Peer Support, also if they wish to be referred into the Re-Building Your Future programme delivered by Families Fighting for Justice. Families Fighting for Justice are to deliver inside Merseyside Police Headquarters a presentation to all Family liaison Officers, D.C.I's and Homicide Detectives and those within Merseyside Police who deal with serious crime. Families Fighting for Justice and OLLY our children's group, due to the expansion, we now hold two camping trips during the year giving respite to those families and children who need it most.
Financial review
Incoming resources for the year totalled £87,360 (2022: £113,691) of which £61,292 (2022: £99,841), related to funding for projects upon which restrictions are placed. Project expenditure totalled £89,643 (2022 Restated: £67,957). The overall deficit for the year was £2,283 (2022: Surplus restated £22,716).
At 31st March 2023 the Charity's reserves stood at £205,638 (2022: Restated £207,921) of which fixed assets represented £71,757 (2022: Restated £70,203).
Reserves Policy
The trustees have resolved to maintain sufficient reserves to cover short-term operational costs.
Risk Management
The main risks to which the charity is exposed, as identified by the Trustees, have been considered and systems have been established to mitigate those risks.
Plans for future periods
We are still looking for a suitable building so we can facilitate the expansion of OLLY, this way OLLY's services can reach more children, the building has to be right and also in the right area, and suitable to accommodate our needs. Our plans are to secure ongoing funding to allow Families Fighting for Justice and OLLY to contain their sustainability, offering much needed support.
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Families Fighting For Justice
Trustees' Annual Report (continued)
Year ended 31 March 2023
The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:
Mrs J Taylor Trustee
Mrs J Williams Trustee
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Families Fighting For Justice
Independent Examiner's Report to the Trustees of Families Fighting For Justice
Year ended 31 March 2023
I report to the trustees on my examination of the financial statements of Families Fighting For Justice ('the charity') for the year ended 31 March 2023.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
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 accounts to be reached.
Mr G Mattocks Independent Examiner 18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 0WN
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Families Fighting For Justice
Statement of Financial Activities
Year ended 31 March 2023
| Restated | |||||
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 24,468 | 51,633 | 76,101 | 100,563 |
| Other trading activities | 5 | 1,600 | 9,659 | 11,259 | 13,128 |
| --------------------------- | --------------------------- | --------------------------- | -------------------------------- | ||
| Total income | 26,068 | 61,292 | 87,360 | 113,691 | |
| =========================== | =========================== | =========================== | ================================ | ||
| Expenditure | |||||
| Expenditure on charitable activities | 6,7 | 36,648 | 52,995 | 89,643 | 90,975 |
| --------------------------- | --------------------------- | --------------------------- | -------------------------------- | ||
| Total expenditure | 36,648 | 52,995 | 89,643 | 90,975 | |
| =========================== | =========================== | =========================== | ================================ | ||
| --------------------------- | --------------------------- | --------------------------- | -------------------------------- | ||
| Net (expenditure)/income | (10,580) | 8,297 | (2,283) | 22,716 | |
| =========================== | =========================== | =========================== | ================================ | ||
| Transfers between funds | 1,000 | (1,000) | – | – | |
| --------------------------- | --------------------------- | --------------------------- | -------------------------------- | ||
| Net movement in funds | (9,580) | 7,297 | (2,283) | 22,716 | |
| Reconciliation of funds | |||||
| Restated Total funds brought forward | 117,904 | 90,017 | 207,921 | 185,205 | |
| -------------------------------- | --------------------------- | -------------------------------- | -------------------------------- | ||
| Total funds carried forward | 108,324 | 97,314 | 205,638 | 207,921 | |
| ================================ | =========================== | ================================ | ================================ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 7 to 14 form part of these financial statements.
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Families Fighting For Justice
Statement of Financial Position
31 March 2023
| Restated | ||||
|---|---|---|---|---|
| 2023 | 2022 | |||
| Note | £ | £ | £ | |
| Fixed assets | ||||
| Tangible fixed assets | 12 | 71,757 | 70,203 | |
| Current assets | ||||
| Debtors | 13 | 1,313 | 904 | |
| Cash at bank and in hand | 133,868 | 138,114 | ||
| -------------------------------- | -------------------------------- | |||
| 135,181 | 139,018 | |||
| Creditors: amounts falling due within one year | 14 | 1,300 | 1,300 | |
| -------------------------------- | -------------------------------- | |||
| Net current assets | 133,881 | 137,718 | ||
| -------------------------------- | -------------------------------- | |||
| Total assets less current liabilities | 205,638 | 207,921 | ||
| -------------------------------- | -------------------------------- | |||
| Net assets | 205,638 | 207,921 | ||
| ================================ | ================================ | |||
| Funds of the charity | ||||
| Restricted funds | 97,314 | 90,017 | ||
| Unrestricted funds | 108,324 | 117,904 | ||
| -------------------------------- | -------------------------------- | |||
| Total charity funds | 15 | 205,638 | 207,921 | |
| ================================ | ================================ |
These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:
Mrs J Taylor Trustee
Mrs J Williams Trustee
The notes on pages 7 to 14 form part of these financial statements.
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Families Fighting For Justice
Notes to the Financial Statements
Year ended 31 March 2023
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 6 Anson Street, Liverpool, Merseyside, L3 5NY.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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 102) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Current assets
Current assets are stated at the lower of cost and net realisable value.
Basis of preparation
The accounts have been prepared under the historical cost accounting rules and are in accordance with applicable UK accounting standards and Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2005).
Other accruals & prepayments
Amounts are stated at the amounts becoming due or receivable.
Going concern
There are no material uncertainties about the charity's ability to continue.
Taxation
The income and gains of the funds are exempt from taxation as they are applied for charitable purposes.
Incoming resources
Incoming resources from generated funds includes Voluntary Income (Donations), activities for generating funds (fundraising activities) and incoming resources from charitable activities (grant income). This income is recognised on an accruals basis.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:
(a) No cash flow statement has been presented for the company.
(b) Disclosures in respect of financial instruments have not been presented.
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Families Fighting For Justice
Notes to the Financial Statements (continued)
Year ended 31 March 2023
3. Accounting policies (continued)
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
The accounts include both unrestricted and restricted funds which are detailed in the Notes to the Accounts.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
All resources expended relate to the direct costs of running the charity including management and operational overheads.
Tangible assets
Capital expenditure > £200 is treated as a fixed asset and is written off over it's useful economic life in the following bases:
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Families Fighting For Justice
Notes to the Financial Statements (continued)
Year ended 31 March 2023
3. Accounting policies (continued)
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Caravan - Straight line over 20 years Motor Vehicles - Straight line over 10 years Equipment - Straight line over 15 years Computer equipment - Straight line over 3 years
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
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Families Fighting For Justice
Notes to the Financial Statements (continued)
Year ended 31 March 2023
3. Accounting policies (continued)
Financial instruments (continued)
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 24,468 | – | 24,468 |
| Grants | |||
| Grants | – | 51,633 | 51,633 |
| --------------------------- | --------------------------- | --------------------------- | |
| 24,468 | 51,633 | 76,101 | |
| =========================== | =========================== | =========================== | |
| Restated | Restated | Restated | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 722 | 66,385 | 67,107 |
| Grants | |||
| Grants | – | 33,456 | 33,456 |
| -------------- | --------------------------- | -------------------------------- | |
| 722 | 99,841 | 100,563 | |
| ============== | =========================== | ================================ | |
| Other trading activities | |||
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Activities for generating funds | 1,600 | – | 1,600 |
| Charity Shop | – | 9,659 | 9,659 |
| ----------------------- | ----------------------- | --------------------------- | |
| 1,600 | 9,659 | 11,259 | |
| ======================= | ======================= | =========================== |
5. Other trading activities
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Families Fighting For Justice
Notes to the Financial Statements (continued)
Year ended 31 March 2023
5. Other trading activities (continued)
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2022 | |||
| £ | £ | £ | |||
| Activities for generating funds | 2,400 | – | 2,400 | ||
| Charity Shop | 10,728 | – | 10,728 | ||
| --------------------------- | -------------- | --------------------------- | |||
| 13,128 | – | 13,128 | |||
| =========================== | ============== | =========================== | |||
| 6. | Expenditure on charitable activities by fund type | ||||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2023 | |||
| £ | £ | £ | |||
| Direct Charitable Activities | 35,448 | 52,995 | 88,443 | ||
| Support costs | 1,200 | – | 1,200 | ||
| --------------------------- | --------------------------- | --------------------------- | |||
| 36,648 | 52,995 | 89,643 | |||
| =========================== | =========================== | =========================== | |||
| Restated | Restated | Restated | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2022 | |||
| £ | £ | £ | |||
| Direct Charitable Activities | 21,848 | 67,957 | 89,805 | ||
| Support costs | 1,170 | – | 1,170 | ||
| --------------------------- | --------------------------- | --------------------------- | |||
| 23,018 | 67,957 | 90,975 | |||
| =========================== | =========================== | =========================== | |||
| 7. | Expenditure on charitable activities by activity type | ||||
| Activities | Restated | ||||
| undertaken | Support |
Total funds | Total fund | ||
| directly | costs |
2023 | 2022 | ||
| £ | £ | £ | £ | ||
| Direct Charitable Activities | 88,443 | – |
88,443 | 89,805 | |
| Governance costs | – | 1,200 |
1,200 | 1,170 | |
| --------------------------- | ----------------------- | --------------------------- | --------------------------- | ||
| 88,443 | 1,200 |
89,643 | 90,975 | ||
| =========================== | ======================= | =========================== | =========================== | ||
| 8. | Analysis of support costs | ||||
| Analysis of | |||||
| support costs | |||||
| activity 1 | Total 2023 | Total 2022 | |||
| £ | £ | £ | |||
| Governance costs | 1,200 | 1,200 | 1,170 | ||
| ======================= | ======================= | ======================= | |||
| 9. | Net (expenditure)/income | ||||
| Net (expenditure)/income is stated after | charging/(crediting): | ||||
| Restated | |||||
| 2023 | 2022 | ||||
| £ | £ | ||||
| Depreciation of tangible fixed assets | 7,305 | 6,701 | |||
| ======================= | ======================= |
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Families Fighting For Justice
Notes to the Financial Statements (continued)
Year ended 31 March 2023
10. Independent examination fees
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Fees payable to the independent examiner for: | ||
| Independent examination of the financial statements | 1,200 | 1,170 |
| ======================= | ======================= |
11. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
12. Tangible fixed assets
| Restated | Restated | Restated | |||
|---|---|---|---|---|---|
| Plant and | Motor | Restated | Computer | Restated | |
| machinery | vehicles | Equipment | Equipment | Total | |
| £ | £ | £ | £ | £ | |
| Cost | |||||
| At 1 April 2022 | 38,995 | 16,000 | 17,571 | 6,718 | 79,284 |
| Additions | 4,300 | – | 3,277 | 1,282 | 8,859 |
| --------------------------- | --------------------------- | --------------------------- | ----------------------- | --------------------------- | |
| At 31 March 2023 | 43,295 | 16,000 | 20,848 | 8,000 | 88,143 |
| =========================== | =========================== | =========================== | ======================= | =========================== | |
| Depreciation | |||||
| At 1 April 2022 | 1,950 | 2,300 | 3,151 | 1,680 | 9,081 |
| Charge for the year | 2,165 | 1,600 | 1,539 | 2,001 | 7,305 |
| --------------------------- | --------------------------- | --------------------------- | ----------------------- | --------------------------- | |
| At 31 March 2023 | 4,115 | 3,900 | 4,690 | 3,681 | 16,386 |
| =========================== | =========================== | =========================== | ======================= | =========================== | |
| Carrying amount | |||||
| At 31 March 2023 | 39,180 | 12,100 | 16,158 | 4,319 | 71,757 |
| =========================== | =========================== | =========================== | ======================= | =========================== | |
| Restated At | |||||
| 31 March 2022 | 37,045 | 13,700 | 14,420 | 5,038 | 70,203 |
| =========================== | =========================== | =========================== | ======================= | =========================== |
There were no material commitments at the period end. All fixed assets are used in the direct charitable activities of the organisation.
13. Debtors
| 2023 | 2022 | ||
|---|---|---|---|
| £ | £ | ||
| Prepayments and accrued income | 1,313 | 904 | |
| ======================= | ============== | ||
| 14. | Creditors: amounts falling due within one year | ||
| 2023 | 2022 | ||
| £ | £ | ||
| Accruals and deferred income | 1,300 | 1,300 | |
| ======================= | ======================= |
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Families Fighting For Justice
Notes to the Financial Statements (continued)
Year ended 31 March 2023
15. Analysis of charitable funds
Unrestricted funds
| At | At | ||||
|---|---|---|---|---|---|
| 1 April 2022 | Income | Expenditure | Transfers | 31 March 2023 | |
| £ | £ | £ | £ | £ | |
| General Fund | 117,904 | 26,068 | (36,648) | 1,000 |
108,324 |
| ================================ | =========================== | =========================== | =========================== | ================================================ | |
| Restated At | Restated | Restated | Restated | Restated At | |
| 1 April 2021 | Income | Expenditure | Transfers | 31 March 2022 | |
| £ | £ | £ | £ | £ | |
| General Fund | 132,686 | 13,850 | (23,018) | (5,614) |
117,904 |
| ================================ | =========================== | =========================== | ================================= | ================================================ | |
| Restricted funds | |||||
| At | At | ||||
| 1 April 2022 | Income | Expenditure | Transfers | 31 March 2023 | |
| £ | £ | £ | £ | £ | |
| Restricted Funds | 90,017 | 61,292 | (52,995) | (1,000) |
97,314 |
| =========================== | =========================== | =========================== | =================================== | =========================================== | |
| Restated At | Restated | Restated | Restated | Restated At | |
| 1 April 2021 | Income | Expenditure | Transfers | 31 March 2022 | |
| £ | £ | £ | £ | £ | |
| Restricted Funds | 52,519 | 99,841 | (67,957) | 5,614 |
90,017 |
| =========================== | =========================== | =========================== | ============================== | ============================================ |
Restricted funds were given towards the core costs of Families Fighting for Justice, and O.L.L.Y. (Our Lost Love Years).
16. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Tangible fixed assets | 1,100 | 70,657 | 71,757 |
| Current assets | 108,524 | 26,657 | 135,181 |
| Creditors less than 1 year | (1,300) | – | (1,300) |
| -------------------------------- | --------------------------- | -------------------------------- | |
| Net assets | 108,324 | 97,314 | 205,638 |
| ================================ | =========================== | ================================ | |
| Restated | Restated | Restated | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Tangible fixed assets | 1,200 | 69,003 | 70,203 |
| Current assets | 118,004 | 21,014 | 139,018 |
| Creditors less than 1 year | (1,300) | – | (1,300) |
| -------------------------------- | --------------------------- | -------------------------------- | |
| Net assets | 117,904 | 90,017 | 207,921 |
| ================================ | =========================== | ================================ |
17. Contingencies
The charity did not have any contingent liabilities at 31 March 2023 (2022: none)
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Families Fighting For Justice
Notes to the Financial Statements (continued)
Year ended 31 March 2023
18. Related parties
There were no material related party transactions during the year which require disclosure. (2022: None)
19. Prior year restatement
The trustees have elected to restate the level of restricted funds as at 31 March 2022.
It was discovered that a fixed asset had been donated to the charity in a previous year that had not been reflected in the accounts.
Also a number of fixed asset purchases in previous years had been treated as expenses in the Statement of financial activities instead of being capitalised.
An adjustment of £31,447 to the net book value of fixed assets as at 31 March 2022 has been made to reflect this, the funds used to purchase these assets were restricted funds. The transfer between the unrestricted and restricted funds in relation to these assets was £31,008.
In the accounts to 31 March 2022 a donation to purchase a specific asset was not classified as restricted funds. The transfer between the unrestricted and restricted funds to correct this as at 31 March 2022 was £36,045.
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Families Fighting For Justice
Management Information
Year ended 31 March 2023
The following pages do not form part of the financial statements.
- 15 -
Families Fighting For Justice
Detailed Statement of Financial Activities
Year ended 31 March 2023
| Restated | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Donations | 24,468 | 67,107 |
| Grants | 51,633 | 33,456 |
| --------------------------- | -------------------------------- | |
| 76,101 | 100,563 | |
| --------------------------- | -------------------------------- | |
| Other trading activities | ||
| Activities for generating funds | 1,600 | 2,400 |
| Charity Shop | 9,659 | 10,728 |
| --------------------------- | --------------------------- | |
| 11,259 | 13,128 | |
| --------------------------- | --------------------------- | |
| --------------------------- | -------------------------------- | |
| Total income | 87,360 | 113,691 |
| =========================== | ================================ | |
| Expenditure | ||
| Expenditure on charitable activities | ||
| Light and heat | 21,152 | 15,224 |
| Repairs and maintenance | 1,602 | 939 |
| Insurance | 520 | 1,514 |
| Motor vehicle expenses | 6,558 | 6,483 |
| Other motor/travel costs | 2,050 | 7,896 |
| Legal and professional fees | 1,200 | 1,207 |
| Telephone | 1,120 | 813 |
| Other office costs | 7,434 | 6,166 |
| Depreciation | 7,305 | 6,701 |
| Sundry expenditure | 123 | 187 |
| Project expenditure | 40,579 | 43,845 |
| --------------------------- | -------------------------------- | |
| 89,643 | 90,975 | |
| --------------------------- | -------------------------------- | |
| --------------------------- | --------------------------- | |
| Total expenditure | 89,643 | 90,975 |
| =========================== | =========================== | |
| --------------------------- | --------------------------- | |
| Net (expenditure)/income | (2,283) | 22,716 |
| =========================== | =========================== |
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Families Fighting For Justice
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2023
| Restated | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Expenditure on charitable activities | ||
| Direct Charitable Activities | ||
| Activities undertaken directly | ||
| Rent, rates, light & heat | 21,152 | 15,224 |
| Repairs and maintenance | 1,602 | 939 |
| Insurance | 520 | 1,514 |
| Motor vehicle expenses | 6,558 | 6,483 |
| Other motor, travel and subsistence | 2,050 | 7,896 |
| Legal, professional & financial costs | – | 37 |
| Telephone | 1,120 | 813 |
| Office & I.T. costs & equipment | 7,434 | 6,166 |
| Depreciation | 7,305 | 6,701 |
| Sundry expenditure | 123 | 187 |
| Project expenditure | 40,579 | 43,845 |
| --------------------------- | --------------------------- | |
| 88,443 | 89,805 | |
| --------------------------- | --------------------------- | |
| Governance costs | ||
| Governance costs - accountancy fees | 1,200 | 1,170 |
| ----------------------- | ----------------------- | |
| --------------------------- | --------------------------- | |
| Expenditure on charitable activities | 89,643 | 90,975 |
| =========================== | =========================== |
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