SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2023
Unaudited
Trustees' Report and Financial Statements
For the year ended 31 August 2023
Registered number: 07246017
Charity number: 1136331
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SLIDE AWAY
A company limited by guarantee Year ended 31[st] August 2023
Contents
Report of the trustees
| Administrative details | 3 |
|---|---|
| Objectives and activities | 4 |
| Public benefit | 5 |
| Governance | 5 |
| Structure and management | 5 |
| Selection, appointment, and removal of trustees | 5 |
| Achievements and performance | 6 |
| Financial review | 9 |
| Reserves policy | 9 |
| Plans for future periods | 9 |
| Statement of trustees' responsibilities | 10 |
| l report | |
| Independent Examiner’s report on the Financial Statements | 11 |
| Statement of Financial Activities | 12 |
| Balance Sheet | 13 |
| Notes to the Financial Statements | 14 |
Financial report
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2023
Report of the trustees
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity, Slide Away, for the year ended 31[st] August 2023. The trustees confirm that the annual report and financial statements comply with the current statutory requirements and the requirements of the company’s governing document and have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 SORP).
Administrative details
Company registered number 07246017 Charity registered number 1136331 Registered office 2 The Clock Tower Brushford Dulverton Somerset TA22 9AF Independent Examiner Keeley Walker ACCA (2355708) Trustees and directors D Ross from 03/03/21 N Crocker from 03/03/21 to 22/11/22 L Forbes from 06/04/21 Y Ratchford from 12/05/21 to 18/05/23 L Johnson from 12/05/21 to 27/02/23 M Charlton from 22/09/21 to 18/05/23 K Green from 31/08/21 I Gibbons from 19/05/23 Website www.slideaway.org
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2023
Report of the trustees (continued)
The trustees have pleasure in presenting their report and the unaudited financial statements of the charity for the year ended 31[st] August 2023.
Slide Away was founded by the Ross family in memory of their son, Daniel. Following inspiration and encouragement from other regional charities, Slide Away was set up in 2005 as a charity in its own right and it quickly grew to impact several towns in the West Kent area.
Having seen the charity's coverage grow, the trustees started to reappraise its position, and in 2008 undertook a period of development which involved taking on new trustees and adopting a new, more disciplined, approach which reflected the evolving and widening nature of the charity's involvement in the specialised sector in which it operates. This process involved the incorporation of the existing unincorporated charity in 2010. The company was established under a Memorandum of Association dated 20 April 2010, which established the objects and powers of the charitable company which is governed under its Articles of Association.
The charity is a company limited by guarantee with no share capital (registration no. 07246017) and a registered charity (registration no. 1136331). In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The charity’s Memorandum and Articles of Association is the primary governing document of the charity.
Objectives and activities
The objects of the charity are to relieve the mental, physical, and emotional distress of children and young people who are suffering from bereavement or loss, by the provision of support and counselling services and by providing their families with advice, information and training in the issues surrounding child bereavement.
The charity seeks to fulfil these objectives through the provision of bereavement support to children following the death of a family member or friend, or to children who are living with a family member with a terminal illness. Advice and guidance are available to parents to help them understand the grief reactions of their child according to their developmental age. The individual needs of all children referred to the charity are assessed to identify, with the family, the most appropriate intervention. Support includes individual sessions and attendance at either a ‘Memory Day’ or ‘Workshop’ to meet with other children who are in a similar situation. ‘Activity Days’ are offered to support families at difficult times of the year: Mother’s Day, Father’s Day and Advent. The charity’s therapeutic interventions work to the Outcomes Framework of the Childhood Bereavement Network. The charity works closely with schools, where a member of staff is identified to take responsibility for referrals and liaise with the family and the charity. This member of school staff receives Slide Away training to support them in their ongoing care for the child and their family.
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2023
Report of the trustees (continued)
Public benefit
The charity’s trustees have complied with their duties under the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.
Governance
Structure and management
The main board of trustees directs the charity's focus and strategy. The main board meets six times a year, but its members are also in constant communication with each other, and the charity’s management, communicating as a group and as individuals through emails and ad hoc meetings when necessary or useful.
The charity employs an Operations Manager and a Clinical Services Manager who together are responsible for the day to day running of the charity. They remain in close contact with each of the trustees.
The directors consider the board of directors, who are the charity’s trustees, the Operations Manager, and the Clinical Services Manager as the key management personnel of the charity in charge of directing and controlling, running, and operating the charity on a day-to-day basis. All the trustees give their time freely and no trustee received remuneration in the year. Staff pay is reviewed annually by the trustees and is benchmarked against pay levels in other local charities of a similar size.
The trustees are responsible for putting in place practices and methods that ensure the governance of the charity is maintained at a high standard. To this end, all the policies are periodically reviewed, and the trustees consider and debate organisational risks at each trustee meeting. The trustees also complete a Skills Audit periodically, to recognise relative strengths and weaknesses in the composition of the trustee board and identify where any skills gaps exist.
Selection, appointment, and removal of trustees
When an appointment is considered (on the resignation of a trustee, in response to a perceived lack of skills in a particular area, or where the appointment would be of benefit to the charity) the trustee board consider recruitment from the network of child bereavement specialists and the community as a whole. If necessary, trustees will open the process to the wider community depending on the nature of the vacancy, placement, or replacement.
On appointment, all new trustees receive a full induction to the organisation. They are provided with relevant documentation and background information and are then subject to an initiation process that ensures that they understand the charity's operations and objectives. All trustees are required to complete safeguarding, GDPR and IT training. The trustees are aware of the need for ongoing and relevant self-education and actively monitor their own knowledge bases.
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2023
Report of the trustees (continued)
Achievements and performance
The 2021-22 trustees’ annual report closed with news that Slide Away was a finalist in the Children’s Charity of the Year category of the Kent Charity Awards. At the start of the 2022-23 academic year a group of staff and trustees attended a Gala evening where the winners were announced. The worthy winner for 2022 was Curly’s Farm and, although disappointing for Slide Away, it was a privilege to have reached the finals and to have been given the opportunity to meet with a great many other vital charities working in Kent.
During the year we said goodbye to some of our staff and trustees, all of whom had given of their time and skills in support of Slide Away. We welcomed new staff as a consequence; Katherine Jary joined us as our new Operations Manager and Mina McPhee joined to take on the role of Fundraiser. We were also delighted to welcome Ian Gibbons to the Board of trustees. Ian continues to support Slide Away workshops as a volunteer. Laura Thompson, our Clinical Services Manager (CSM), was joined this year by Penny Harris in the new role of Senior Bereavement Practitioner and by Bonny Sullivan to provide administrative support to the clinical team. Bonny will be starting an additional new role in the 2023-24 academic year as a Bereavement Practitioner in training. We continue to be supported by a dedicated and professional team of sessional employees and volunteers.
The need for Slide Away’s service continues to grow with an overall increase in referrals of 33% this financial year vs last. To ensure that children and young people (CYP) receive support when their need is identified, and with the help of funding from Colyer Fergusson, the Philip and Connie Phillips Foundation, the Kent Community Foundation, the Albert Hunt Trust, the Mrs Smith & Mount Trust and our myriad wonderful individual donors and fundraisers, we provided twelve workshops and memory days this year, including sessions to meet the specific needs of CYP with SEND and those at Key Stage 1, with parents or carers accompanying their children at both. With the help of the Cobtree Charity Trust, we also continued to support CYP living with a family member with terminal illness.
In addition to the twelve workshops and memory days mentioned above, and with support of a Kent and Medway Better Mental Health and Wellbeing Community Fund grant, we were able to pilot two Forest School Inspired weekends this year for CYP bereaved by suicide. Children bereaved by suicide experience high levels of stigma and shame, and have more unanswered questions than CYP bereaved under other circumstances. To provide these CYP with the opportunity to meet with others bereaved in similar circumstances, the workshops used activities from The Snowdrop Tree, a book written by Ema Lou Rowe in conjunction with Slide Away and published in January 2022 with the help of the Charles Lewis Foundation. Ema, an experienced Forest School practitioner, provided free training to our clinical team to equip them with a better understanding of the challenges and opportunities that arise when working with CYP in the natural environment.
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2023
Report of the trustees (continued)
Achievements and performance (continued)
Slide Away has always recognised that CYP benefit from support from their parents following a bereavement, but we know that following a death in the family, parents struggle too. Our professional volunteer-manned telephone support line received 134 enquiries this year. This is a service we make available to parents as well as schools and other professionals. We also offered half-day sessions to parents and carers whose children were attending our workshops and Forest School weekends this year. With the help of the Worley Day Trust, three extra events were provided for families to offer support at difficult times of the year. The first was the reintroduction of our Advent Candle event in December. This was followed by an afternoon to prepare for Mother’s Day in March and Father’s Day in June. Thanks to the generosity of other charitable organisations, we were also able to offer some additional opportunities to some of the families referred to us. The Rotary Club of Tonbridge once again generously funded a boat trip on the River Medway for families anticipating the death of a family member, whilst Curly’s Farm kindly donated group tickets that enabled us to offer referred families the chance to enjoy one of two days out at Curly’s Farm during the summer holidays. These successful and well-attended outings were organised by Slide Away, and the families were accompanied by members of the staff team.
Slide Away continues to work closely with schools as we know that their support can make a significant difference when helping a bereaved child to manage their grief. There has been a significant growth in the number of schools wishing to work with Slide Away this year. 70 new School Bereavement Contacts (SBCs) received Slide Away’s ‘Tool Kit’ training this year, and, with the help of the Bedgebury Foundation, more than 40 SBCs were able to take advantage of our BPS approved ‘Children’s Grief’ training. Our SBCs have a pivotal role to play in the delivery of Slide Away’s service, and in fundraising for us, and we thank them for their support. The training we offer schools and SBCs is free of charge; we feel strongly that by improving teachers’ knowledge of the ways that bereavement may impact the CYP in their care, we will make them feel more comfortable when providing support and better able to engage with their pupils on the journey. In May, Slide Away was invited to present to members of the Tonbridge Schools Wellbeing Network.
Slide Away recognises the value of networking with other agencies and has always been an active member of the Childhood Bereavement Network. Laura, our CSM, represented Slide Away at a meeting of the South East Bereaved CYP Support Network where links were made with Project Eileen and Jig Saw. We have also had contact with the Luna Foundation, Kelsi, Dandelion Time, MIND, Nelson’s Journey, Rising Sun, The Dover Counselling Centre and the Ruth Strauss Foundation this year.
Sadly, during the year we were contacted on two occasions to be asked to support pupils and staff following a death in the school community. On each occasion it was the loss of a pupil and Laura, our CSM, stepped in to liaise with the schools’ SBCs and to provide both individual drop-in sessions and the opportunity for groups of pupils to come together.
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2023
Report of the trustees (continued)
Achievements and performance (continued)
Towards the end of this year, Katherine Jary, our Operations Manager, took responsibility for bidwriting, following a brief exploration of the value of a consultant bid-writer. Although securing grants continues to be a challenge, she has already been successful in securing funding to support much of the work we have planned for the first half of next year; exciting new funding is due to arrive with us early in the autumn. The funding obtained includes ongoing support from the Kent Community Foundation, Colyer Fergusson and the Kent and Medway Better Mental Health Wellbeing Community Fund. A generous grant for 2023-24 has also been received from Hawkinge Crematorium following a contact from Mina McPhee, our fundraiser. The Crematorium is also commissioning the installation of a bench in their grounds which will display a plaque giving Slide Away’s contact details. Support has also been offered by the Thamesview Crematorium, and funding secured from Comic Relief will be utilised to support our workshop provision in 2023-24.
Work on the new Slide Away website was completed this year by Katherine, Rachel Barnbsy, Slide Away’s Charity Administrator, and Purple Creative Studio. Much of the work took place last year with the financial support of a group of KCC Councillors who made donations to us from their Kent County Council Member’s Grant in 2021-22. The website was launched in March and now provides easily accessible information in a style that reflects the charity’s work. Rachel monitors ‘hits’ to the website, and other data from Google Analytics, and is therefore responsible for optimising our reach. She also ensures that news items on the website, on Facebook and Twitter, and via our Newsletters are professional, up to date and relevant. Rachel is also secretary to the trustees and provides the board with invaluable support.
Hope Hill Campsite in Meopham has proved to be the ideal venue for Slide Away’s workshops, providing us with flexible indoor accommodation and the use of a wonderful outdoor space giving children the opportunity to enjoy the natural environment; building camps and making weaving sticks. Bruce also enjoys being outside too! Having Bruce’s support as a therapy dog at workshops has been hugely successful this year and we must thank Sally McCarville, Bruce’s handler, for her support. We are extremely grateful to the Gravesham and District Scout Association for the use of Hope Hill Campsite.
In a year that has been incredibly busy, with other bereavement charities struggling to meet the increase in referrals, Slide Away has managed to respond dynamically to the demands placed on it. Every referral we receive tells the story of a child bereaved of a family member whose life will never be the same again. The incredible work carried out by our staff team, our sessional staff, volunteers, SBCs and trustees helps to ensure that bereaved children and young people receive timely and professional support to help them manage their grief.
Thank you.
Denise Ross, Chair of trustees
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2023
Financial review
The total incoming resources for the year totalled £29,967 (2022: £122,678) and expenditure totalled £94,321 (2022: £76,746) leaving a deficit of £64,264 for the year (2022: surplus of £45,932). Reserves at the end of the year were £74,219 (2022: £138,483). The decline in reserves arises from the receipt of funding at the end of 2022 that was intended for and utilised in 2023.
The Independent Examination of these financial statements was carried out by a volunteer, and, in accordance with the accounting policy, its value has not been included as either income or an expense.
Reserves policy
The level of reserves held by the charity is monitored by trustees. In determining its optimum reserves, the charity wishes to ensure that it is able to provide, at any point in time, a full cycle of support for the children referred to it and awaiting support at that date. This support cycle requires the charity to hold sufficient (directly relevant restricted and/or unrestricted) funds sufficient to enable the charity to operate normally for 9 months, including any contractual obligations for staff termination and redundancy costs thereafter. However, in order to ensure that the charity does not have to close to referrals when seeking funds, unrestricted reserves sufficient to fund normal operations for 12 months are deemed optimal.
Plans for future periods
Slide Away’s services are in ever greater demand and the charity’s support is extending across Kent. However, conversely, funding is more difficult to source. As we now live in a period of austere public funding, the Slide Away trustees remain aware of their duty to keep Slide Away’s valuable public service in place, and so continually undertake reviews (both internal and external) to consider the future direction of the charity, identify areas for development and source future funding.
Small companies exemptions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies’ regime.
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2023
Report of the trustees (continued)
Statement of Trustees' responsibilities
The trustees (who are also the directors of the charity for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year. Under company law, the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of trustees and signed on 16[th] January 2024 on their behalf by:
Denise Ross
Chair of trustees
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2023
Independent Examiner's Report to the Trustees of Slide Away ('the charity')
I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31[st] August 2023.
Responsibilities and Basis of Report
As the trustees of charity (and its directors for the purposes of the company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of the charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect;
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Accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
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The accounts do not accord with those records; or
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The accounts do not comply with the accounting requirements of section 296 of the 2006 Act 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; or
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The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial reporting Standard applicable in the UK and Republic of Ireland (FRS 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 accounts to be reached.
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and charity's trustees as a body, for my work for this report.
Keeley Walker ACCA (2355708) 16[th] January 2024
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2023
Statement of Financial Activities
| Income from: Donations and gifts Grant income 2 Interest received Total income Expenditure on: Raising funds 3 Charitable activities 4 Total expenditure Net (expenditure) / income Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forward 9 Net movement in funds 9 Total funds carried forward Note |
£ £ £ £ £ £ 10,175 - 10,175 30,609 - 30,609 500 18,929 19,429 92,069 - 92,069 363 - 363 - - - 11,038 18,929 29,967 122,678 - 122,678 10,532 - 10,532 1,272 - 1,272 64,770 18,929 83,699 75,474 - 75,474 75,302 18,929 94,231 76,746 - 76,746 (64,264) - (64,264) 45,932 - 45,932 - - - 1,890 (1,890) - (64,264) - (64,264) 47,822 (1,890) 45,932 138,483 - 138,483 90,661 1,890 92,551 (64,264) - (64,264) 47,822 (1,890) 45,932 74,219 - 74,219 138,483 - 138,483 Unrestricted Funds 2022 Restricted Funds 2022 Total Funds 2022 Unrestricted Funds 2023 Restricted Funds 2023 Total Funds 2023 |
|---|---|
All amounts derive from continuing activities.
There are no recognised gains or losses other than the net movement in the funds included above. The notes on the following pages form part of these financial statements.
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2023
Balance Sheet
----- Start of picture text -----
Unrestricted Restricted Total Funds Unrestricted Restricted Total Funds
Note
Funds 2023 Funds 2023 2023 Funds 2022 Funds 2022 2022
£ £ £ £ £ £
Current assets
Debtors 7 998 - 998 54 - 54
Cash at bank and in hand 73,221 23,676 96,897 138,429 - 138,429
74,219 23,676 97,895 138,483 - 138,483
Creditors: amounts falling 8 - 23,676 23,676 - - -
due within one year
Net current assets 74,219 - 74,219 138,483 - 138,483
Total assets less current 74,219 - 74,219 138,483 - 138,483
liabilities
Net assets 74,219 - 74,219 138,483 - 138,483
Charity funds
Unrestricted funds 9 74,219 - 74,219 138,483 - 138,483
Restricted funds 9 - - - - - -
Total funds 74,219 - 74,219 138,483 - 138,483
----- End of picture text -----
For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies’ subject to the small companies’ regime.
The financial statements were approved and authorised for issue by the Board of trustees and signed on 16[th] January 2024 on its behalf by:
Denise Ross
Chair of trustees
The notes on the following pages form part of these financial statements.
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2023
Notes to the financial statements
1. Accounting Policies
a) Basis of preparation
The financial statements are prepared under the historical cost convention and include the results of the charity's operations which are described in the Report of the trustees.
The accounts have been prepared in accordance with applicable accounting standards and the Companies Act 2006 and follow the recommendations in the Statement of Recommended Practice (SORP FRS 102) Accounting and Reporting by Charities, issued by the Charity Commission, the Charities Act 2011, and the requirements of the charity's Memorandum and Articles of Association.
As the charity has met the requirements of its reserves policy, the financial statements have been prepared on a going concern basis.
b) Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of the income receivable can be measured reliably.
The income from fundraising ventures is shown gross, with the associated costs included in fundraising costs.
Income from grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably.
Other income is recognised in the period in which it is receivable and to the extent that the goods have been provided or on completion of the service. The charity has received government grants in the financial year.
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Donated services and facilities are included when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Where the gift is consumed immediately, it is recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the Statement of financial activities. The value of volunteer activity is not included in the accounts but is described in the trustees’ annual report.
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2023
1. Accounting Policies (continued)
c) Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that the transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. Wherever possible costs are allocated directly to the appropriate activity; other costs common to all activities are apportioned between activities on a basis consistent with the use of resources.
Fundraising expenditure comprises costs incurred in encouraging people and organisations to contribute financially to the work of the charity. This includes the cost of advertising for donations, the staging of fundraising events and costs incurred on personnel engaged exclusively in fundraising activity.
Expenditure on charitable activities is incurred in the delivery of the objects of the charity, including any associated support costs.
Support costs, which are the costs incurred in the overall direction and administration of each activity that are not directly attributable to charitable activities, are apportioned on a basis consistent with the use of resources.
Expenditure on governance includes all audit, accountancy, and legal fees.
In accordance with the Charities SORP (FRS 102), the general volunteer time of the charity’s trustees is not recognised in the financial statements.
All expenditure is stated inclusive of irrecoverable VAT.
d) Tangible fixed assets
Tangible fixed assets costing £1,500 or more are capitalised and recognised when the future economic benefits are probable and the cost of the or value of the asset can be measured reliably.
e) Debtors
Trade and other debtors are recognised at the settlement amount after any discount offered.
f) Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or the opening of the deposit or similar account.
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2023
1. Accounting Policies (continued)
g) Liabilities
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debtor the amount it has received as an advance payment for the goods or services it must provide in future.
h) Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.
Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
i) Pension
The charity contributes to a defined contribution group personal pension scheme (NEST) and the pension charge represents the amounts payable by the charity to the fund in respect of the year.
j) Funds
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objects of the charity and have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
k) Direct taxation
The company is a registered charity and is therefore not liable for income tax or corporation tax on its charitable activities as it falls within the various exemptions available to registered charities.
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2023
2. Income from charitable activities
----- Start of picture text -----
Unrestricted Restricted Total Funds Total Funds
Funds 2023 Funds 2023 2023 2022
£ £ £ £
Income from charitable activities
-
Government grants 5,185 5,185 35,709
Other grants 500 13,744 14,244 56,359
500 18,929 19,429 92,069
----- End of picture text -----
3. Analysis of expenditure on raising funds
----- Start of picture text -----
Unrestricted Restricted Total Funds Total Funds
Funds 2023 Funds 2023 2023 2022
£ £ £ £
Analysis of expenditure on raising funds
-
Other fundraising activities 10,532 10,532 1,272
10,532 - 10,532 1,272
----- End of picture text -----
4. Analysis of expenditure on charitable activities
| Analysis of expenditure on charitable Service delivery Support costs Analysis of expenditure on charitable Staff costs Workshop and service delivery costs Website development Administration and financial support Training Insurance |
£ £ £ £ activities 45,268 18,929 64,197 40,381 19,501 - 19,501 35,093 64,770 18,929 83,699 75,474 £ £ £ £ activities 46,992 17,037 64,028 54,759 9,874 - 9,874 7,526 - 1,186 1,186 5,435 6,030 1,078 7,108 6,879 701 - 701 - 602 201 802 876 64,197 19,501 83,699 75,474 Total Funds 2022 Service delivery Support costs Total 2023 Total 2022 Unrestricted Funds 2023 Restricted Funds 2023 Total Funds 2023 |
|---|---|
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SLIDE AWAY
A company limited by guarantee
Year ended 31[st] August 2023
5. Staff costs
----- Start of picture text -----
Unrestricted Restricted Total Funds Total Funds
Funds 2023 Funds 2023 2023 2022
£ £ £ £
Staff costs
Wages and salaries 49,695 14,692 64,387 54,391
Pension contributions 913 - 913 368
50,608 14,692 65,300 54,759
----- End of picture text -----
The average number of employees during the year was 12 (2022:10).
No employee earned more than £60,000 in the year. The gross salary and benefits for the highest paid employee in the year was £19,278 (2022: £18,368).
6. Trustees' remuneration and related party transactions
The trustees were neither paid nor voted any remuneration, other benefits, or expenses during the current or prior financial year.
The charity has not entered into any other related party transaction during the year, nor are there any outstanding balances owing between related parties and the charity at 31st August 2023 (2022: nil).
7. Debtors
| Debtors due within one year Other debtors |
2023 2022 £ £ 998 54 |
|---|---|
| 998 54 |
|
8. Creditors: Amounts falling due within one year
| Creditors : Amounts falling due within one year Other creditors and accruals |
2023 2022 £ £ 23,676 - |
|---|---|
| 23,676 - |
|
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A company limited by guarantee
Year ended 31[st] August 2023
9. Movements in funds
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Balance at 1 Balance at
Current year September Income Expenditure Transfers 31 August
2022 2023 2023 in / (out) 2023
£ £ £ £ £
Unrestricted funds
General fund 138,483 11,038 (75,302) - 74,219
Restricted funds
Other restricted funds - 18,929 (18,929) - -
Total funds 138,483 29,967 (94,231) - 74,219
Balance at 1 Balance at
Prior year September Income Expenditure Transfers 31 August
2021 2022 2022 in / (out) 2022
£ £ £ £ £
Unrestricted funds
General fund 90,661 122,678 (76,746) 1,890 138,483
Restricted funds
Other restricted funds 1,890 - - (1,890) -
Total funds 92,551 122,678 (76,746) - 138,483
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10. Analysis of net assets between funds
| Cash at bank and in hand Other net current assets / (liabilities) |
£ £ £ £ £ £ 73,221 23,676 96,897 138,429 - 138,429 998 (23,676) (22,679) 54 - 54 74,219 - 74,219 138,483 - 138,483 Unrestricted Funds 2023 Restricted Funds 2023 Total Funds 2023 Unrestricted Funds 2022 Restricted Funds 2022 Total Funds 2022 |
|---|---|
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A company limited by guarantee
Year ended 31[st] August 2023
11. Ultimate controlling party
The directors listed in the Report of the trustees are the ultimate controlling parties being trustees and directors of the company.
All charity policies and executive decisions are determined by the Board of trustees unless delegated to trustees or employees within the terms of the charity’s Memorandum and Articles of Association.
The day to day running of the charitable company has been delegated to the Clinical Services Manager and the Operations Manager.
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