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2024-12-31-accounts

IJ GRACE ADVOCACY Trustees Report 2024

Aims & purposes

Grace Advocacy (the operating name of Grace Debt Advice) is an advocacy service that helps clients stabilise their lives financially and access the assistance they require in six core areas of need:

History of charity

Grace Debt Advice was formed in 2010 to offer a holistic model of debt advice that:

The charity was awarded funding by the London Borough of Richmond upon Thames and the NHS to develop and pilot its debt advice service model for carers in the borough of Richmond. The pilot was launched in September 2011 and following its successful outcome the charity then went on to win a three-year contract to continue delivering its services to carers as part of the Richmond Carers Hub. Since then, the charity has expanded its services to include advocacy support that covered the following additional areas:

Achievements & performance

The charity delivered its services to those in need in the following areas:

Financial review

The two primary sources of funding were donations from the public and partner organisations. This year's accounts differ from their predecessors in that they now show donations in kind.

Reserves policy

It is the objective of the trustees to achieve a level of reserves that equates to between 3 to six months of future committed monthly expenditure. The reserves at year end met this objective.

Volunteers

The charity is currently solely staffed and run by volunteers. We would like to thank all the volunteers who have worked so hard to serve the vulnerable in the communities that the charity serves.

Structure governance & management

The charity is managed by a Managing Trustee who is responsible for ensuring that the charity delivers the services specified and that key performance indicators are met. The Managing Trustee reports to a board of trustees. The trustees meet quarterly. The role of trustee, unless otherwise determined by ordinary resolution, is not subject to any maximum period of service.

Administrative information

Grace Advocacy is the operating name of Grace Debt Advice. Grace Debt Advice is a:

Address

Grace Advocacy

PO Box 238

Eastbourne

BN24 9HN

Trustees

Mr Gary Holland (Managing Trustee)

Mrs Alexander Barling

Mr Alan Cable

Independent Examiner

MHR Consultancy Ltd are the charitable company’s independent examiners.

MHR Consultancy Ltd

Ferneberga House

Alexandra Road

Farnborough

GU14 6DQ

Digitally Signed Document Document ID: C8E1B129CCA2D6

Document Details

Filename: GD001-Charities report - 24.3-CHA-MB-
20250910.PDF
Client of: MHR Consultancy Ltd

Signature Details

Name: Gary Holland
Email: gary.holland@graceadvocacy.org
Date & Time: 10/09/2025 11:41:54 AM (BST)
IP Address: 212.221.146.20
Signing Statement: Grace Debt Advice confirms that the information
is correct and complete to the best of their
knowledge and belief.
Name: Andy Barling
Email: andy.barling@graceadvocacy.org
Date & Time: 10/09/2025 11:58:56 AM (BST)
IP Address: 92.236.114.71
Signing Statement: Grace Debt Advice confirms that the information
is correct and complete to the best of their
knowledge and belief.

Digitally Signed Document Document ID: C8E1B129CCA2D6

Digital Certificate

The approved PDF file has been digitally certified.Please check the Digital Certificate information in your PDF viewer to verify the Digital Certificate authenticity and the PDF has not been tampered with.

On behalf of: MHR Consultancy Ltd
PDF digital certificate: IRIS Software Group Limited
Digital certificate issued by: GlobalSign

Please keep a copy of this document for your records.

REGISTERED COMPANY NUMBER: 07461047 (England and Wales) REGISTERED CHARITY NUMBER: 1143175

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

Grace Debt Advice

(A Company Limited by Guarantee)

MHR Consultancy Limited Ferneberga House Alexandra Road Farnborough Hampshire GU14 6DQ

Grace Debt Advice

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 December 2024

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 8
Detailed Statement of Financial Activities 9

Grace Debt Advice

REPORT OF THE TRUSTEES

for the Year Ended 31 December 2024

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 for the year ended 31 December 2024. The trustees have adopted the provisions of 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).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Related parties

The Trustees fees relate to payments made to G Holland in relation to his position as Managing Trustee of the charity. These fees consist of fees of £28,665 (2023 £19,454).

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

07461047 (England and Wales)

Registered Charity number 1143175

Registered office

Ferneberga House Alexandra Road Farnborough Hampshire GU14 6DQ

Trustees

A Barling Retired A D Barnard Company Director (resigned 1.11.24) G Holland Company Director A Cable Director (appointed 11.10.24)

Company Secretary

Independent Examiner

Mark Byron Blackwell MHR Consultancy Limited Ferneberga House Alexandra Road Farnborough Hampshire GU14 6DQ

Approved by order of the board of trustees on 10 September 2025 and signed on its behalf by:

G Holland - Trustee

Page 1

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GRACE DEBT ADVICE

Independent examiner's report to the trustees of Grace Debt Advice ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of 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 Company 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 your 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:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 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

  4. 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.

Mark Byron Blackwell

MHR Consultancy Limited Ferneberga House Alexandra Road Farnborough Hampshire GU14 6DQ

10 September 2025

Page 2

Grace Debt Advice

STATEMENT OF FINANCIAL ACTIVITIES

for the Year Ended 31 December 2024

31.12.24 31.12.23
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 195,567 - 195,567 145,454
Charitable activities
Core Activities 751 - 751 600
Investment income 2 14 - 14 -
Total 196,332 - 196,332 146,054
EXPENDITURE ON
Raising funds - - - 50
Charitable activities
Core Activities 178,254 - 178,254 151,491
Total 178,254 - 178,254 151,541
NET INCOME/(EXPENDITURE) 18,078 - 18,078 (5,487)
RECONCILIATION OF FUNDS
Total funds brought forward 19,976 821 20,797 26,284
TOTAL FUNDS CARRIED FORWARD 38,054 821 38,875 20,797

The notes form part of these financial statements

Page 3

Grace Debt Advice

BALANCE SHEET

31 December 2024

31.12.24 31.12.23
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
CURRENT ASSETS
Cash at bank 38,054 821 38,875 20,797
NET CURRENT ASSETS 38,054 821 38,875 20,797
TOTAL ASSETS LESS CURRENT LIABILITIES 38,054 821 38,875 20,797
NET ASSETS 38,054 821 38,875 20,797
FUNDS 6
Unrestricted funds 38,054 19,976
Restricted funds 821 821
TOTAL FUNDS 38,875 20,797

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 10 September 2025 and were signed on its behalf by:

G Holland - Trustee

A Barling - Trustee

The notes form part of these financial statements

Page 4

Grace Debt Advice

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.

3.

INVESTMENT INCOME

INVESTMENT INCOME
31.12.24 31.12.23
£ £
Interest receivable - trading 14 -
TRUSTEES' REMUNERATION AND BENEFITS
31.12.24 31.12.23
£ £
Trustees' fees 28,665 19,404

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

4.

STAFF COSTS

The average monthly number of employees during the year was as follows:

31.12.24 31.12.23
Management 1 1

No employees received emoluments in excess of £60,000.

Page 5

continued...

Grace Debt Advice

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2024

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Core Activities
Total
EXPENDITURE ON
Raising funds
Charitable activities
Core Activities
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
6.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Somerset Community Foundation - Somerst Growth
Somerset Community Foundation - Homeless Fund
Live West - Digital Inclusion
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Unrestricted
Restricted
Total
fund
funds
funds
£
£
£
145,454
-
145,454
600
-
600
146,054
-
146,054
50
-
50
151,045
446
151,491
151,095
446
151,541
(5,041)
(446)
(5,487)
25,017
1,267
26,284
19,976
821
20,797
Net
movement
At
At 1.1.24
in funds
31.12.24
£
£
£
19,976
18,078
38,054
430
-
430
321
-
321
70
-
70
821
-
821
20,797
18,078
38,875
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
196,332
(178,254)
18,078
196,332
(178,254)
18,078

Page 6

continued...

Grace Debt Advice

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2024

6. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Somerset Community Foundation - Somerst Growth
Somerset Community Foundation - Homeless Fund
Live West - Digital Inclusion
TOTAL FUNDS
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Somerset Community Foundation - Homeless Fund
TOTAL FUNDS
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
Restricted funds
Somerset Community Foundation - Somerst Growth
Somerset Community Foundation - Homeless Fund
Live West - Digital Inclusion
TOTAL FUNDS
Net
movement
At
At 1.1.23
in funds
31.12.23
£
£
£
25,017
(5,041)
19,976
430
-
430
767
(446)
321
70
-
70
1,267
(446)
821
26,284
(5,487)
20,797
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
146,054
(151,095)
(5,041)
-
(446)
(446)
146,054
(151,541)
(5,487)
Net
movement
At
At 1.1.23
in funds
31.12.24
£
£
£
25,017
13,037
38,054
430
-
430
767
(446)
321
70
-
70
1,267
(446)
821
26,284
12,591
38,875

continued...

Page 7

Grace Debt Advice

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2024

6. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Somerset Community Foundation - Homeless Fund
TOTAL FUNDS
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
342,386
(329,349)
13,037
-
(446)
(446)
342,386
(329,795)
12,591

7. RELATED PARTY DISCLOSURES

During the year the director Gary Holland received £ 28,664 (2023 £19,404) in respect of fees earned in his role as Managing Trustee

Page 8

Grace Debt Advice

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2024

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 December 2024
31.12.24 31.12.23
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations in Kind 137,387 117,170
Donations 58,180 28,284
195,567 145,454
Investment income
Interest receivable - trading 14 -
Charitable activities
Sales 751 600
Total incoming resources 196,332 146,054
EXPENDITURE
Raising donations and legacies
Professional Fundraising Fees - 50
Charitable activities
Trustees' fees 28,665 19,404
Staff - Donations in Kind - 2,000
Insurance 1,044 730
Telephone 638 558
Postage and stationery 408 484
Travel & Entertaining 1,163 6,233
Computer and IT Costs 4,248 2,427
Subscriptions 1,176 879
Donations made 1,480 1,873
Project Delivery 1,446 1,192
Room Rent - In Kind 87,518 71,122
IT - Donations in Kind 49,868 41,292
Other Donations in Kind - 2,757
177,654 150,951
Support costs
Governance costs
Accountancy and legal fees 600 540
Total resources expended 178,254 151,541
Net income/(expenditure) 18,078 (5,487)

This page does not form part of the statutory financial statements

Page 9