OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-12-31-accounts

Sanderstead United Reformed Church

End of Year Financial Statements

Year ending 31 December 2024

Charity Registration Number: 1134178

Sanderstead United Reformed Church

Sanderstead Hill

Sanderstead

Surrey

CR2 0HB

Financial Statements 2024

Sanderstead United Reformed Church

Contents

Page 3 Legal and Administrative Information
Page 4 Trustees’ Report
Independent Examiner’s Report to the
Page 6 Trustees
Page 7 Statement of Financial Activities
Page 8 Balance Sheet
Pages 9 to 14 Notes to the Financial Statements

2

Financial Statements 2024

Sanderstead United Reformed Church

Legal & Administrative Information

For the year ended 31 December 2024

START OF FINANCIAL YEAR 1st January 2024 END OF FINANCIAL YEAR 31st December 2024 TRUSTEES AT 31ST DECEMBER 2024 Julie Barrington Linda Currion Malcolm Dalton Barbara Gregory Richard Griffin Barbara Hill Caroline Melrose Yvonne Murdoch Jenny Russell Ian Spring Shirley Steele Lyndon Thomas Freda Watson-Steward Robin Worthington The existing trustees appoint any new trustees following the provisions laid out in the organisation's governing instrument. LEGAL STATUS Registered with the Charity Commission 8th February 2010. GOVERNING INSTRUMENT Trusts distilled from the United Reformed Church Acts of Parliament (1971 and 1982) and the Scheme of Union (1972). OBJECTS The object of this charity is the advancement of the Christian faith for the benefit of the public in accordance with the Scheme of Union of the United Reformed Church. CORRESPONDENCE ADDRESS Mr Ian Spring The Farmhouse 28 Briton Hill Road Sanderstead South Croydon Surrey CR2 0JL PRIMARY BANKERS Virgin Money CAF Bank Ltd 30 St Vincent Place 25 Kings Hill Avenue Glasgow West Malling G1 2HL Kent ME19 4JQ INDEPENDENT EXAMINER Joanna Goodridge MICB JG & Associates TBXH@ Sunley House Bedford Park, Croydon, CR0 2AP

3

Financial Statements 2024

Sanderstead United Reformed Church

Trustees’ Report

For the year ended 31 December 2024

This report includes information required by the Charities (Accounts and Reports) Regulations 2016 and the Statement of Recommended Practice for Accounting by Charities 2005.

The Church Elders who are also the Charity Trustees present their report together with the unaudited financial statements of the charity for the year to 31st December 2024.

Sanderstead United Reformed Church Charity is a local church of the United Reformed Church in Great Britain, and is a member church of the Southern Synod of the Church. It was registered as a Charity on 8th February 2010 with Charity Number 1134178.

The Church building and manse are vested in URC Southern Synod Trust Ltd as trustees and held for the benefit of Sanderstead United Reformed Church in accordance with the trusts applicable to URC properties .

Objectives & Activities

The activities of Sanderstead United Reformed Church are overseen by the Elders' Meeting of the Church in accordance with the provisions of The Structure of The United Reformed Church determined by the General Assembly of the United Reformed Church and supplemented by the rules of Sanderstead United Reformed Church. The governing document of the Charity is a statement adopted by the Church Meeting on 20th September 2009.

As a local congregation of the United Reformed Church, Sanderstead United Reformed Church seeks to advance the Christian religion through its activities and facilities offered to the community. The Church has for many years been engaged in a wide variety of activities, linking the worshipping life of the Church with the wider community in which it serves, as part of our outreach initiative. Activities included are as follows:

The Elders' Meeting is aware of the Charity Commissioner's guidance on public benefit in "The Advancement of Religion for the Public Benefit" and has regard to it in the administration of the Church.

The Elders' Meeting believes that the Church provides benefit to the public by: -

4

Financial Statements 2024

Financial Review

During 2024, the Church made a surplus of £44k, which was significantly better than the previous year’s £13k surplus, and also the budgeted deficit for 2024. The main reason for this was due to the Church receiving legacies and significant donations in memory of loved ones during the year totaling in excess of £40k. The Trustees are mindful of the loss of these members to the Church family, their contribution to the work and life of the Church and to the loss of their on-going regular financial contribution to the Church.

In addition, the Church benefitted from having a full year of interest from the reserves invested in the Flagstone platform. Also, the Minister post at the Church remained vacant during 2024 so we continued to be able to rent out the manse for the full year.

The Finance Committee and Trustees continue to monitor all expenditure closely and after a review, we have transferred our electricity supplier to Octopus Energy. We became aware that gas costs had increased significantly during 2023 and investigations proved that the Church had been using excessive gas to heat water which had been leaking. The aging pipework was replaced during 2024, at considerable cost, to address the issue and gas costs have now reduced.

Members of the Church have approved a deficit budget for 2025. This is primarily due to Trustees being prudent and not anticipating any legacy income, a request to increase our Ministry & Mission giving by 5%, and a reduction in our expected manse rental income in the light of our long-awaited new minister joining the Church in the summer of 2025. The Trustees are mindful of the precarious nature of the Church finances, and will be working with the new minister to review the longer-term prospects for the Church.

Reserves Policy

The Church had previously experienced a period of reserves being severely depleted and now replenishes those reserves when able and uses them to provide a secure platform from which to continue to deliver the Church's objectives. The Designated Funds have been established for specific purposes and these are explained in the notes to the accounts.

The investment of the reserves has been reviewed at regular intervals during 2024 by a panel elected by the Trustees, with a view to maximizing the return gained on investments and ensuring that they are compliant with FCSO limits.

Trustees Responsibilities

The Charities Act 2011 requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the trust and of the surplus of the trust for that period. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the Trustees:

Julie Barrington Treasurer Date: 16 April 2025

5

Financial Statements 2024

Independent Examiner’s Report on the Accounts

Report to the members of Sanderstead United Reformed Church on the accounts for the year ended 31st December 2024 set out on pages 7 to 14.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year section 144(2) of the Charity’s Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements:

Joanna Goodridge MICB

Dated: 17[th] June 2025

JG & Associates

TBXH@ Sunley House Bedford Park Croydon CR0 2AP

6

Financial Statements 2024

Statement of Financial Activities

Statement of Financial Activities
Unrestricted
funds
Restricted
funds
Endowment
funds
Total
funds
Prior year
total
funds
£121,011
-
-
£121,011 £87,015
£31,589
-
-
£31,589 £29,986
£17,140
-
-
£17,140 £10,425
£27,095
-
-
£27,095 £28,913
£196,836
-
-
£196,836 £156,338
£1,868
-
-
£1,868
£1,923
£56,760
-
-
£56,760 £51,600
£79,966
-
-
£79,966 £74,505
£8,057
-
-
£8,057
£7,691
£4,235
-
-
£4,235
£3,840
£2,075
-
-
£2,075
£2,069
£152,961
-
-
£152,961 £141,628
£43,875
-
-
£43,875 £14,710
£17,500
-
-
£17,500 £16,000
(£17,500)
-
-
(£17,500) (£16,000)
£78
-
-
£78
(£1,335)
£43,953
-
-
£43,953 £13,375
£376,769
-
-
£376,769 £363,395
£420,722
-
-
£420,722 £376,769
£140,299
-
-
£140,299 £147,379
£157,517
-
-
£157,517 £123,565
£6,220
-
-
£6,220
£5,720
£3,305
-
-
£3,305
£2,969
£65,388
-
-
£65,388 £41,900
£15,104
-
-
£15,104 £15,104
£7,622
-
-
£7,622
£7,622
£12,550
-
-
£12,550 £11,848
£12,716
-
-
£12,716 £20,663
£420,722
-
-
£420,722£376,769
Incoming resources
Incoming resources from generated funds
Voluntary income
Activities for generating funds
Investment income
Other incoming resources
Total income
Resources used
Charitable activities
Ministerial costs
URC Ministry & Mission Fund
Church costs
Teaching costs
Communications and outreach
Donations
Total expenditure
Net income / (expenditure) resources before
transfer
Transfers
Gross transfers between funds - in
Gross transfers between funds - out
Other recognised gains / losses
Gains/losses on investment assets
Net movement in funds
Total funds brought forward
Total funds carried forward
Represented by
Unrestricted
General fund
Legacy
Designated
Care
Maintenance
Manse Letting
New Car
Office Equipment
Organ
Special Maintenance
Total funds

7

Financial Statements 2024

Balance Sheet detailed

Balance Sheet detailed
Class and code
Description
As at
31/12/2024
As at
31/12/2023
Fixed assets
1053
Charity Property Fund 17632 units
Total Fixed assets
Current assets
1001
CAF Bank Current Account
1002
CAF Bank Deposit Account
1003
Virgin Money Current Account
1004
Flagstone Investments
Z052
Debtors and Prepayments
Total Current assets
Liabilities
Z04
Accounts Payable
Z041
Accruals
Total Liabilities
Net Asset surplus (deficit)
Reserves
Excess/(deficit) to date
Z01
Starting balances
Z02
Other gains/(losses)
Z03
Gains and losses own use
Total Reserves
Represented by Funds
General (Unrestricted)
Designated
Restricted
Total
£21,026
£20,948
£21,026
£20,948
£2,023
£3,432
£44,782
£47,054
£1,695
£1,373
£346,700
£292,324
£7,076
£18,450
£402,276
£362,633
£2,580
£6,612
-
£200
£2,580
£6,812
£420,722
£376,769
£43,875
£302,235
£376,769
£75,869
£78
(£1,335)
-
-
£420,722
£376,769
£296,693
£269,821
£124,029
£106,949
-
-
£420,722
£376,769

8

Financial Statements 2024

Notes to the Financial Statements For the year ended 31st December 2024

1. Accounting Policies

1a Basis of Accounting

The financial statements have been prepared under the Historical Cost Convention in accordance with the Charities Act 2011, Statement of Recommended Practice “Accounting and Reporting by Charities (SORP 2015). The accounts have been prepared on an ongoing basis. The charity meets the definition of a Public Benefit Entity under FRS102. No restatement was required in making the transition to FRS102. The date of transition was 1[st] January 2015.

1b Fund Accounting

Unrestricted funds are available for use at the discretion of the church in furtherance of its charitable objectives.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor, or contained in the terms of a grant.

Endowment funds are funds the capital of which must be maintained; normally only income arising from investment of the endowment may be used, either as restricted or unrestricted funds depending on the purpose and terms on which the endowment was established.

1c Tangible Fixed Assets

Freehold property: The Trustees of the church and manse buildings are the URC (Southern Province) Trust Ltd who hold them upon trust for purposes connected with Sanderstead URC. Expenditure incurred on the church and manse is written off in the year it is incurred. Depreciation is provided at the following annual rates calculated to write off assets over their estimated useful lives:

Car 25% straight line (over 4 years) Furniture 10% straight line (over 10 years) Equipment, including Audio Visual 33.33% straight line (over 3 years)

Investment assets: These are stated at mid-market values on the balance sheet date. Changes in valuation over the year are recognised in the Statement of Financial Activities.

1d Incoming Resources

All voluntary giving is included in the financial statements for the period in which it is received. Donations under Gift Aid plus the associated tax recovery are recognised as income when the donation is received.

Legacies are accounted for when their receipt is certain and can be properly quantified. All other income is generally recognised when it is receivable.

1e Resources Expended

The URC Ministry & Mission Fund contribution is paid regularly and is included in the financial statements for the year to which it relates.

Resources expended are recognised in the period to which they are incurred and include attributable VAT which cannot be recovered. They are allocated to the particular activity to which they relate. Governance costs represent direct expenditure on the governance of the church, including the production and independent scrutiny of these financial statements.

As most of the management and activity of the church is carried out by volunteers, this intangible cost is not included in the financial statements as this voluntary contribution to the life of the church is incalculable.

1f Taxation

As part of the United Reformed Church, the Church is an excepted charity within the meaning of the Taxes Acts. Accordingly it is potentially exempt from taxation in respect of income and capital gains received to the extent that such income or gains are applied to exclusively charitable purposes. No provision for taxation has been made in these financial statements.

9

Financial Statements 2024

2. Statement of Assets and Liabilities (by code)

Class and nominal code General
Designated Restricted Endowment Total
**Last year **
Fixed Asset – Investments
1053: Charity Property Fund 17632 units
£16,086
£4,940
-
-
£21,026
£20,948
Total
£16,086
£4,940
-
-
£21,026
£20,948
Fixed Asset - Tangible Assets
1050: Equipment
(£4,600)
£4,600
-
-
-
-
1051: Furniture
(£1,682)
£1,682
-
-
-
-
Total
(£6,282)
£6,282
-
-
-
-
Current Asset - Cash At Bank And In Hand
1001: CAF Bank Current Account
(£22,178) £34,006
(£9,805)
-
£2,023
£3,432
1002: CAF Bank Deposit Account
(£43,847) £79,824
£8,805
-
£44,782
£47,054
1003: Virgin Money Current Account
£4,192
(£2,496)
-
-
£1,695
£1,373
1004: Flagstone Investments
£346,700-
-
-
£346,700 £292,324
Total
£284,866 £111,334
(£1,000)
-
£395,200 £344,183
Current Asset - Debtors
Z052: Debtors and Prepayments
£6,112
(£36)
£1,000
-
£7,076
£18,450
Total
£6,112
(£36)
£1,000
-
£7,076
£18,450
Liability - Creditors: Amounts Falling Due In One Year
Z04: Accounts Payable
£3,423
(£843)
-
-
£2,580
£6,612
Z041: Accruals
(£458)
£458
-
-
-
£200
Total
£2,965
(£385)
-
-
£2,580
£6,812
Net total assets
£297,816 £122,906
-
-
£420,722£376,769
£16,086
£4,940
-
-
£21,026
£20,948
£16,086
£4,940
-
-
£21,026
£20,948
(£4,600)
£4,600
-
-
-
-
(£1,682)
£1,682
-
-
-
-
£2,965
(£385)
-
-
£2,580
£6,812
£297,816 £122,906
-
-
£420,722£376,769

3. Designated Funds

Designated funds are ones where amounts of money have been set aside by Church Meeting for specific purposes. Such designation is not permanent and such funds can be re-designated back to the General Fund, or to another fund, by Church Meeting.

The church operates nine Designated Funds as approved by Church Meeting:

  1. Care - established to provide the minister with resources to expend for local social purposes.

  2. Legacy - established to receive and record the spending of legacies. Transfers have been made to unrestricted funds where no designated purpose for Legacy funds has been established.

  3. Maintenance - established to fund the maintenance of the church and manse properties; it receives regular budgeted transfers from the General Fund. The maintenance is supervised by the Premises Committee.

  4. New Car - this provides for the replacement of the minister's car and is funded by transfers from the General Fund.

  5. Office equipment - to provide for the purchase of office equipment and is funded by regular budgeted transfers from the General Fund. Once equipment is purchased it is deemed to be a General Fund asset and its cost is transferred.

  6. Organ - this provides for major expenditure incurred from time to time on repairing or servicing the organ and is funded by regular budgeted transfers from the General Fund and occasional donations.

  7. Special Maintenance - established to fund planned major maintenance expenditure or significant emergency or unexpected expenditure. It receives regular budgeted transfers from the General Fund. The fund is administered by the Premises Committee.

  8. Reserve - established to set aside resources to protect the long-term financial position of the church. It has been funded by occasional transfers from the General Fund.

  9. Manse – established to receive income from letting the manse during the minister vacancy period and to provide resources to cover manse costs.

10

Financial Statements 2024

4. Fund movement summary

Fund Opening
Incoming
Outgoing
Transfers
Gains/Losses
Journals
Closing
Manse
Designated
Sub-totals
General
Unrestricted
Sub-totals
Maint
Designated
Sub-totals
SpecMaint
Designated
Sub-totals
Car
Designated
Sub-totals
Legacy
Unrestricted
Sub-totals
Care
Designated
Sub-totals
Organ
Designated
Sub-totals
Office
Designated
Sub-totals
£41,900
£26,000
£2,512
-
-
-
£65,388
£41,900
£26,000
£2,512
-
-
-
£65,388
£146,256
£136,884
£126,541
(£17,500)
£78
-
£139,176
£146,256
£136,884
£126,541
(£17,500)
£78
-
£139,176
£2,662
-
£7,664
£8,000
-
-
£2,998
£2,662
-
£7,664
£8,000
-
-
£2,998
£22,093
-
£15,947
£8,000
-
-
£14,146
£22,093
-
£15,947
£8,000
-
-
£14,146
£15,104
-
-
-
-
-
£15,104
£15,104
-
-
-
-
-
£15,104
£123,565
£33,952
-
-
-
-
£157,517
£123,565
£33,952
-
-
-
-
£157,517
£5,720
-
-
£500
-
-
£6,220
£5,720
-
-
£500
-
-
£6,220
£11,848
-
£298
£1,000
-
-
£12,550
£11,848
-
£298
£1,000
-
-
£12,550
£7,622
-
-
-
-
-
£7,622
£7,622
-
-
-
-
-
£7,622
Totals £376,769
£196,836
£152,961
-
£78
-
£420,722

Analysis of income and expenditure

Total

Analysis of income and expenditure Total
Unrestricted Designated Restricted Endowment This year Last year
5.INCOMING RESOURCES
Incoming resources from generated funds
1101 - Giving Standing order £52,216 - - - £52,216 £51,918
1102 - Envelope scheme - - - - - £162
1103 - Cash collections £2,089 - - - £2,089 £1,445
1105 - Private Donations £5,865 - - - £5,865 £4,024
1106 - Tax recovered £16,281 - - - £16,281 £15,222
1107 - Catering income £518 - - - £518 £464
1109 - Community £1,327 - - - £1,327 £1,650
1110 - Legacies £33,952 - - - £33,952 £3,000
1111 - Directories £56 - - - £56 £74
1124 - Literary Society £700 - - - £700 £1,000
1125 - Toddler Group £1,000 - - - £1,000 £1,000
1126 - Parlour Players £3,000 - - - £3,000 £2,500

11

Financial Statements 2024

1127 – Womens’ Guild
1128 - Working Circle
1129 - Scottish Country Dance Group
1130 - Tennis Club
1151 - Commitment for Life
1155 - Shuktara
1161 - DEC
1163 - The Childrens’ Society
1250 - Sundry income
1200 - Hall Letting Revenue
1210 - Annual Fair
1212 - Plant Sale
1214 - Social evenings
1215 - Concerts
1219 - Social Events
1220 - Weddings and funerals fees
1201 - Bank Interest
1202 - Dividends
Incoming resources from generated funds
Totals
Other incoming resources
1253 - Manse Rental Income
1254 - URC Building Grant
1256 - Cafe Church
Other incoming resources Totals
Incoming resources Grand totals
RESOURCES USED
Charitable activities
3003 - Manse outgoings
3005 - Ministerial expenses
3009 - Manse insurance
3000 - Ministry and Mission Fund
2001 - Manse repairs and redecorations
2002 - Hall repairs and redecorations
2003 - Pavilion repairs and redecoration
2004 - Church repairs and redecorations
2005 - Roof repairs
2006 - Grounds upkeep
2010 - Electrical repairs
2011 - Boiler repairs
2013 - Fire alarm and extinguishers
2014 - Plumbing repairs
2015 - Organ maintenance
2016 - Piano maintenance
2020 - Sundry maintenance
2030 - Special cleaning
3071 - Secretarial assistance
3075 - Sound sundries
3080 - Church keeper salary
3081 - Cleaning & Materials
3082 - Electricity
3083 - Gas
3085 - Water
3086 - Insurance
3095 - Bank charges
3096 - Sundry expenses
3004 - Pulpit supply
3006 – Non-stipendary Minister expenses
3020 - Organist fees
£400
-
-
-
£400
£450
£200
-
-
-
£200
£300
£1,500
-
-
-
£1,500
£2,750
£300
-
-
-
£300
£250
£794
-
-
-
£794
-
£65
-
-
-
£65
-
-
-
-
-
-
£423
£212
-
-
-
£212
£260
£535
-
-
-
£535
£123
£24,932
-
-
-
£24,932 £24,218
£1,301
-
-
-
£1,301
£1,276
£435
-
-
-
£435
£454
£647
-
-
-
£647
-
£2,770
-
-
-
£2,770
£1,000
-
-
-
-
-
£2,496
£1,505
-
-
-
£1,505
£542
£15,808
-
-
-
£15,808 £9,414
£1,332
-
-
-
£1,332
£1,010
£169,740
-
-
-
£169,740 £127,425
-
£26,000
-
-
£26,000 £24,000
-
-
-
-
-
£4,000
£1,095
-
-
-
£1,095
£913
£1,095
£26,000
-
-
£27,095 £28,913
£170,836
£26,000
-
-
£196,836 £156,338
-
£790
-
-
£790
£979
£20
-
-
-
£20
-
-
£1,058
-
-
£1,058
£944
£56,760
-
-
-
£56,760 £51,600
-
£664
-
-
£664
£1,523
-
£1,330
-
-
£1,330
£3,102
-
-
-
-
-
£660
-
£360
-
-
£360
-
-
-
-
-
-
£1,300
-
£1,421
-
-
£1,421
£872
-
£4,847
-
-
£4,847
£1,095
-
-
-
-
-
£480
-
£880
-
-
£880
£768
-
£11,760
-
-
£11,760 £4,812
-
£298
-
-
£298
-
-
-
-
-
-
£20
-
£2,388
-
-
£2,388
£3,969
-
£625
-
-
£625
-
£4,996
-
-
-
£4,996
£4,573
£230
-
-
-
£230
£3,150
£16,981
-
-
-
£16,981 £15,763
£1,513
-
-
-
£1,513
£1,946
£7,584
-
-
-
£7,584
£2,214
£15,018
-
-
-
£15,018 £21,006
£1,108
-
-
-
£1,108
(£291)
£6,563
-
-
-
£6,563
£6,223
£66
-
-
-
£66
£62
£1,335
-
-
-
£1,335
£1,258
£403
-
-
-
£403
£293
-
-
-
-
-
£105
£6,076
-
-
-
£6,076
£5,676

12

Financial Statements 2024

3021 - Choir and music
3051 - Youth work
2260 - Local social work
3070 - Office & Accounts Costs
3072 - Postage & Stationery
3073 - Telephone & Broadband
4001 - Donations paid
4002 - Retirement gifts
Charitable activities Totals
Resources used Grand totals
£1,430
-
-
-
£1,430
£1,497
£149
-
-
-
£149
£120
-
-
-
-
-
£148
£3,133
-
-
-
£3,133
£2,561
£383
-
-
-
£383
£354
£719
-
-
-
£719
£777
£2,075
-
-
-
£2,075
£1,791
-
-
-
-
-
£278
£126,541
£26,420
-
-
£152,961 £141,628
£126,541
£26,420
-
-
£152,961 £141,628

6. Staff Costs and Numbers

6. Staff Costs and Numbers
Gross Wages and Salaries
Employees who were engaged in each of the following activities:
Activities in furtherance of organisation’s objectives
Management and administration
Total
2024
2023
£
£
£21,977
£20,336
2024
2023
TOTAL
TOTAL
1
1
1
1
2
2

No employees received emoluments in excess of £60,000. Staff are paid through the PAYE system.

7.Trustees & Other Related Parties

7.Trustees & Other Related Parties
Number of Trustees who were paid expenses
Total amount paid
2024
2023
0
0
£0
£0

This is in addition to ministerial expenses identified separately in these accounts. No further payments were made to Trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a Trustee or any person connected with them.

8.Risk Assessment

The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

9.Reserves Policy

The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Trustees aim to ensure the charity will be able to

13

Financial Statements 2024

continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.

10.Public Benefit

The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees’ report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

14