Charity Registration No. 1142207
Company Registration No. 07441944 (England and Wales)
FOREST SENSORY SERVICES
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024
FOREST SENSORY SERVICES
LEGAL AND ADMINISTRATIVE INFORMATION
Directors
David Adams Michael Amey D Warner D J Annis
Charity number Company number Registered office
1142207
07441944
The Forge Centre Valley Road Cinderford Gloucestershire GL14 2LJ
Independent examiner
Griffiths Marshall 20 Newerne Street Lydney Gloucestershire GL15 5RA
FOREST SENSORY SERVICES
CONTENTS
| Page | |
|---|---|
| Trustees report | 1 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 - 6 |
| Notes to the financial statements | 7 - 16 |
FOREST SENSORY SERVICES
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 JULY 2024
The directors present their annual report and financial statements for the year ended 31 July 2024.
The accounts have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity's memorandum and articles of association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016)
Objectives and activities
The charity's objects are support, for people with sensory problems, and for members of the public who may come into contact with people with sensory problems, so providing Public Benefit.
The directors have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake, in particular with regard securing Public Benefit.
Achievements and performance
The charity is continuing to work with and support the people of the Forest of Dean with Sensory problems.
Financial review
It is the policy of the charity that designated unrestricted funds should be maintained at a level equivalent to about six months' expenditure plus potential redundancy costs. The directors consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to securing alternative funding.
The directors have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
The plans for future periods are to continue the charity's existing work.
Structure, governance and management
The charity is a company limited by guarantee and is governed in accord with its Memorandum and Articles of Association.
The directors who served during the year and up to the date of signature of the financial statements were:
James Spiers (Resigned 6 January 2025) Mike Sollis (Resigned 30 August 2023) Susan Henchley (Resigned 30 November 2023) Anita Maxwell (Resigned 30 August 2023) David Adams Michael Amey D Warner D J Annis
Directors are voted onto the board at the AGM and the board can co-opt directors as required. Training for directors is usually provided through the offices of the local Volunteer Forum. None of the directors has any beneficial interest in the company.
The Trustees report was approved by the Board of Directors.
Michael Amey
Dated: 6 March 2025
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FOREST SENSORY SERVICES
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 31 JULY 2024
The directors, who also act as trustees for the charitable activities of Forest Sensory Services, are responsible for preparing the Trustees Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the directors to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these accounts, the directors are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the accounts; and
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prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts 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.
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FOREST SENSORY SERVICES
INDEPENDENT EXAMINER'S REPORT
TO THE DIRECTORS OF FOREST SENSORY SERVICES
I report on the financial statements of the charity for the year ended 31 July 2024, which are set out on pages 4 to 16.
Respective responsibilities of directors and examiner
The charity’s directors, who also act as trustees for the charitable activities of Forest Sensory Services, are responsible for the preparation of the financial statements. The directors consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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(i) examine the financial statements under section 145 of the 2011 Act;
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(ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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(iii) to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the 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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as 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 financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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(a) which gives me reasonable cause to believe that in any material respect the requirements:
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(i) to keep accounting records in accordance with section 386 of the Companies Act 2006; and
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(ii) to prepare financial statements which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities;
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have not been met or
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(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
I J Price - Chartered Accountant
Griffiths Marshall 20 Newerne Street Lydney Gloucestershire GL15 5RA
Dated: 6 March 2025
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FOREST SENSORY SERVICES
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY 2024
| Unrestricted Designated Restricted funds funds funds Notes £ £ £ Income from: Charitable activities 3 54,293 - 28,984 Expenditure on: 4 Charitable activities 5 45,258 - 30,171 Net gains on investments 8 67 - - Net movement in funds 9,102 - (1,187) Fund balances at 1 August 2023 39,927 37,000 15,835 Fund balances at 31 July 2024 49,029 37,000 14,648 |
Total 2024 £ 83,277 75,429 67 7,915 92,762 100,677 |
Total 2023 £ 92,082 102,520 - (10,438) 103,200 92,762 |
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
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FOREST SENSORY SERVICES
BALANCE SHEET
AS AT 31 JULY 2024
| Notes Fixed assets Tangible assets 10 Investments 11 Current assets Stocks 12 Debtors 13 Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total assets less current liabilities Income funds Restricted funds 15 Unrestricted funds Designated funds 16 General unrestricted funds |
2024 £ 3,500 1,948 96,977 102,425 (2,729) 37,000 49,029 |
£ 705 276 981 99,696 100,677 14,648 86,029 100,677 |
2023 £ 7,000 3,011 86,180 96,191 (5,003) 37,000 39,927 |
£ 1,365 209 |
|---|---|---|---|---|
| 1,574 91,188 |
||||
| 92,762 | ||||
| 15,835 76,927 |
||||
| 92,762 |
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FOREST SENSORY SERVICES
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 July 2024.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Directors on 6 March 2025
Michael Amey
Trustee
Company Registration No. 07441944
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FOREST SENSORY SERVICES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024
1 Accounting policies
Charity information
Forest Sensory Services is a private company limited by guarantee incorporated in England and Wales. The registered office is The Forge Centre, Valley Road, Cinderford, Gloucestershire, GL14 2LJ.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the directors in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4 Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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FOREST SENSORY SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024
1 Accounting policies
(Continued)
1.5 Resources expended
Resources expended are included in the accounting period in which they are incurred, on the accruals basis.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures and fittings
20-33% straight line basis
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
1.8 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.9 Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
1.10 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.11 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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FOREST SENSORY SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024
1 Accounting policies
(Continued)
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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FOREST SENSORY SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024
- 3 Charitabl e activities
| Voluntary income Grant Income Fundraising Income Investment Income Income from charitable activities 2024 2024 2024 2024 2024 £ £ £ £ £ Sale of goods 8,631 41,292 5,353 2,776 25,225 Analysis by fund Unrestricted funds 8,631 12,308 5,353 2,776 25,225 Restricted funds - 28,984 - - - 8,631 41,292 5,353 2,776 25,225 |
Total 2024 £ 83,277 54,293 28,984 83,277 |
Total 2023 £ 92,082 |
|---|---|---|
| 42,542 49,540 |
||
| 92,082 |
For the year ended 31 July 2023
| Voluntary income Grant Income Fundraising Income Investment Income Income from charitable activities £ £ £ £ £ Sale of goods 13,006 55,861 521 1,390 21,304 Analysis by fund Unrestricted funds 13,006 6,321 521 1,390 21,304 Restricted funds - 49,540 - - - 13,006 55,861 521 1,390 21,304 |
Total 2023 £ 92,082 |
|---|---|
| 42,542 49,540 |
|
| 92,082 |
4 Income
Voluntary income for the year ended 31 July 2024 includes donations and membership income and income from legacies.
Income from charitable activities for the year ended 31 July 2024 includes £8,834 (2023 - £12,619) income from groups and £3,288 (2023 - £6,223) equipment income and nil (2023 - £528) hearing clinic income and £9,648 (2023 - nil) contract income and £3,409 (2023-nil) excursion income and £46 (2023 - nil) other income.
Restricted grants income is analysed in note 15.
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FOREST SENSORY SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
5 Expenditure on charitable activities
| Direct costs Fundrasing costs Costs of charitable activities Governance costs Analysis by fund Unrestricted funds Restricted funds |
2024 £ 176 73,879 1,374 75,429 45,258 30,171 75,429 |
2023 £ 1,405 99,489 1,626 |
|---|---|---|
| 102,520 | ||
| 44,813 57,707 |
||
| 102,520 |
Costs of charitable activities for the year ended 31 July 2024 includes staff costs of £38,535 (2023 - £43,955) (see note 7), group costs of £8,271 (2023 - £16,492), costs of purchases of equipment of £915 (2023 - £10.911), hearing clinic costs of £354 (2023 - £1,354), volunteers expenses of £41 (2023 - £3,489), depreciation of £1,041 (2023 - £1,293), reduction in stock of £3,500 (2023 - £7,325), excursion costs of £2,484 (2023 - nil), course instruction costs of £2,470 (2023-nil), and other premises costs and office costs and other costs of £16,268 (2023 - £14,670).
6 Directors
None of the directors (or any persons connected with them) received any remuneration or benefits or expenses from the charity during the year.
7 Employees
The average monthly number of employees during the year was:
| 2024 | 2023 |
|---|---|
| Number | Number |
| 3 | 3 |
No employees had emoluments over £60,000 (2022-none).
Staff costs for the year ended 31 July 2024 included £37,828 (2023 - £43,145) gross salaries, £0 (2022 - £0) social security costs, and £707 (2023 - £810) defined contribution employer pension contributions.
There were no employees whose annual remuneration was more than £60,000.
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FOREST SENSORY SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
8 Gains and losses on investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2024 | 2023 | |
| Gains/(losses) arising on: | £ | £ |
| Revaluation of investments | 67 | - |
9 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
10 Tangible fixed assets
| Tangible fixed assets | |
|---|---|
| Fixtures and | |
| fittings | |
| £ | |
| Cost | |
| At 1 August 2023 | 30,287 |
| Additions | 380 |
| Disposals | (3,148) |
| At 31 July 2024 | 27,519 |
| Depreciation and impairment | |
| At 1 August 2023 | 28,921 |
| Depreciation charged in the year | 1,041 |
| Eliminated in respect of disposals | (3,148) |
| At 31 July 2024 | 26,814 |
| Carrying amount | |
| At 31 July 2024 | 705 |
| At 31 July 2023 | 1,365 |
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FOREST SENSORY SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
11 Fixed asset investments
| Cost or valuation At 1 August 2023 Valuation changes At 31 July 2024 Carrying amount At 31 July 2024 At 31 July 2023 12 Stocks Finished goods and goods for resale 13 Debtors Amounts falling due within one year: Trade debtors Other debtors 14 Creditors: amounts falling due within one year Other taxation and social security Trade creditors Other creditors Accruals and deferred income |
Listed investments £ 209 67 276 276 209 2024 2023 £ £ 3,500 7,000 2024 2023 £ £ 1,480 3,011 468 - 1,948 3,011 2024 2023 £ £ 421 219 764 2,119 - 1,322 1,544 1,343 2,729 5,003 |
|---|---|
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FOREST SENSORY SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024
15 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| At 1 August | Incoming | Resources | At 31 July | |
|---|---|---|---|---|
| 2023 | resources | expended | 2024 | |
| £ | £ | £ | £ | |
| National Lottery | 14,335 | 28,984 | (28,671) | 14,648 |
| Barnwood Trust | 1,500 | - | (1,500) | - |
| 15,835 | 28,984 | (30,171) | 14,648 | |
| Previous year: | At 1 August | Incoming | Resources | At 31 July |
| 2022 | resources | expended | 2023 | |
| £ | £ | £ | £ | |
| Glos Community Foundation | - | 2,500 | (2,500) | - |
| Lydney Town Council | - | 1,000 | (1,000) | - |
| NGED | - | 6,989 | (6,989) | - |
| National Lottery Community Fund | - | 14,056 | (14,056) | - |
| National Lottery | - | 14,335 | - | 14,335 |
| OWLS | 752 | - | (752) | - |
| Barnwood Trust | - | 7,000 | (5,500) | 1,500 |
| Barnwood Trust - furniture | 200 | - | (200) | - |
| GCC IT grant | 3,578 | - | (3,578) | - |
| RNIB Eclo | - | 3,660 | (3,660) | - |
| Lottery | 14,056 | - | (14,056) | - |
| GCC classes | 2,081 | - | (2,081) | - |
| Magnifiers | 2,395 | - | (2,395) | - |
| LWWSL | 940 | - | (940) | - |
| 24,002 | 49,540 | 57,707 | 15,835 |
The purpose of the restricted funds is to finance the expenditure to which the restricted income related.
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FOREST SENSORY SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024
16 Unrestricted funds
The income funds of the charity include the following designated unrestricted fund which has been set aside out of unrestricted funds for the purposes of ensuring that, in the event of a significant drop in funding, the charity will be able to continue its current activities whilst consideration is given to securing alternative funding:
Six months' expenditure plus potential redundancy costs - designated fund - £37,000
| At 1 August | Incoming | Resources | Gains and | At 31 July | |
|---|---|---|---|---|---|
| 2023 | resources | expended | losses | 2024 | |
| £ | £ | £ | £ | £ | |
| General funds | 39,927 | 54,293 | (45,258) | 67 | 49,029 |
| Previous year: | At 1 August | Incoming | Resources | Gains and | At 31 July |
| 2022 | resources | expended | losses | 2023 | |
| £ | £ | £ | £ | £ | |
| General funds | 42,198 | 42,542 | (44,813) | - | 39,927 |
17 Analysis of net assets between funds
| Unrestricted Designated Restricted funds funds funds 2024 2024 2024 £ £ £ At 31 July 2024: Tangible assets 705 - - Investments 276 - - Current assets/(liabilities) 48,048 37,000 14,648 49,029 37,000 14,648 Unrestricted Designated Restricted funds funds funds 2023 2023 2023 £ £ £ At 31 July 2023: Tangible assets 1,365 - - Investments 209 - - Current assets/(liabilities) 38,353 37,000 15,835 39,927 37,000 15,835 |
Total 2024 £ 705 276 99,696 |
|---|---|
| 100,677 | |
| Total 2023 £ 1,365 209 91,188 |
|
| 92,762 |
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FOREST SENSORY SERVICES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
18 Related party transactions
There were no disclosable related party transactions during the year (2023- none). Governance costs for the year ended 31 July 2024 includes amounts payable to the independent examiner of £930 (2023 - £930) for the independent examination and £444 (2023-£444) for payroll work and other work.
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