CHARLOTTE’S BRIGHTSIDE C.L.C.
Report of the Trustees and Financial Statements for the Financial Year ended 21 September 2024
Charity Registration Number 1146024
CHARLOTTE’S BRIGHTSIDE C.L.C. CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 21 SEPTEMBER 2024
| CONTENTS | Page |
|---|---|
| Contents | 2 |
| Charity Information | 3 |
| Report of the Trustees | 4 - 7 |
| Report of the Independent Examiner | 8 |
| Statement of Financial Activities |
9 |
| Balance Sheet |
10 |
| Notes to the Financial Statements | 11 - 17 |
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CHARLOTTE’S BRIGHTSIDE C.L.C. CHARITY INFORMATION
REFERENCE AND ADMINISTRATION DETAILS
Charity Name
Charlotte’s Brightside C.L.C.
Registered Charity Number
1146024
Registered Office
1A Hope Street New Brighton Wallasey Wirral CH45 2LN
Trustees
A Antley S Powell-Wilde J Kay A Jones D O’Brien
Bankers
Barclays Liscard Branch 2 Liscard Village Wallasey CH45 4J
Independent Examiner
Counting for Communities Ltd 16 Holmwood Drive Liverpool L37 1PQ
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CHARLOTTE’S BRIGHTSIDE C.L.C. TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 21 SEPTEMBER 2024
The trustees present their report and the accounts for the year ended 21 September 2024.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with The Charities Act 2011 and the ‘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 an unincorporated charity. The constitution was adopted on 27 September 2011 and amended on 9 December 2020.
Organisational Structure
Charlotte’s Brightside C.L.C. is a registered charity with The Charity Commission, Charity Number 1146024. It is managed by a Committee of trustees who regularly meet. We have 5 Trustees plus a Treasurer on our committee. Including the above our committee now consists of 24 members.
Risk Management
The Trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees are aware of the need to strengthen the committee and are looking to appoint new trustees.
Public Benefit
When planning and programming activities for the local residents the Trustees of Charlotte’s Brightside C.L.C. are mindful of the Charity Commission’s guidelines on Public Benefit.
Recruitment and appointment of new trustees
As set out in the Constitution, if any vacancy left by a retiring Trustee is not filled at the meeting, the retiring Trustee will be reappointed if willing to continue.
Induction and training of new trustees
New Trustees will be briefed on their legal obligations under charity and company law, the content of the Constitution, the committee and decision-making processes
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CHARLOTTE’S BRIGHTSIDE C.L.C. TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 21 SEPTEMBER 2024
Objectives and activities
The Objects of the charity are to advance in life and relieve the needs of young people through:
(a) The provision of recreational and leisure time activities provided in the interest of social welfare, designed to improve their conditions of life.
(b) Providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.
(c) The provision of food with the fare share project to assist families who require support with this.
(d) Therapeutic yin yoga for adult family members who have experienced the death of a child in the family.
Achievement and performance
We currently have 4 members of staff, the roles are all part time, 1x 30hrs, 2 x 20hrs and 1 x 10hrs. All roles are temporary, on a year or two-yearly contract subject to funds and funding. Wages have been calculated on equivalent roles from council pay scales or following the living wage calculations.
We have 5 Trustees: Deb O’Brien; Sue Powell-Wilde, Julie Kay, Andrew Antley and Tony Jones. All our Trustees have experience of the local area and the needs of the community, each of our Trustees have either lived or worked in the area and have a personal and professional understanding. Julie Jones continues to be our financial co-ordinator. Including staff, Trustees and Finance person we have a committee of 24. We are supported by 23 regular volunteers who do a few different roles and a range of hours.
Since last year we have opened our sensory room, this is for the community, 3 mornings per week with a sensory worker who supports on a sessional basis. This has been a welcomed resource for the community, there is no charge to use the room, and we accept donations for drinks and snacks.
We have started to run 2 sessions per week chair fitness and chair yoga, which is run by a fully qualified experienced lead, this is another successful project, many of the adults who attend these sessions have made many positive comments e.g.; helped them gain company and new networks; has helped both their physical and mental well-being.
We continue to provide lunches 3 times per week and bacon/sausage butties one morning per week, we gained a 5-star food rating from the council. The lunches consist of a main course and pudding with a refillable drink, there is a suggested donation of £3, however, we do not ask for money, children always eat free.
We continue to provide lunches 3 times per week and bacon/sausage butties one morning per week, we gained a 5-star food rating from the council. The lunches consist of a main course and pudding with a refillable drink, there is a suggested donation of £3, however, we do not ask for money, children always eat free.
We work with several services who hold drop-in sessions at our centre, i.e. Involve Northwest; Community Connectors; PCSO's; Anti-Social Behaviour Team; Lifelong Learning; Cre8ting Communities; Credit Union. In addition to this we run art club for adults with Fred, craft club, meditation and chair fitness and yoga.
For children we run a variety of sessions, our constitution states that we will offer children and young people activities and experiences to positively influence life chances and choices without the cost implications. Therefore, all activities for children and young people area offered with no cost.
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CHARLOTTE’S BRIGHTSIDE C.L.C. TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 21 SEPTEMBER 2024
The activities we offer children and young people are youth club sessions, 2 per week, one for younger children and one for older. Baby/ child sensory room x 3 sessions per week; homework club; art club; ukulele; karate and cookery club. These all run in term time.
All staff members and volunteers are DBS checked; we source these checks from the Youth Federation. All members who prepare and manage food have at minimum a food hygiene level
2 qualification. Anyone working with children is safeguard trained and are aware of our policies in relation to this.
Improvements to the building since last year include, lights changed to LED lighting, new flooring downstairs and new carpet tile flooring upstairs. We have a new CCTV system and a new alarm system installed. We have updated and improved our fire systems, we are updated with PAT testing and have our gas/electric safety checks in place. Our public liability, volunteer and building insurance is renewed each November and we are covered for up to £5,000,000.
Our worker on 30hrs now attends a BNI networking meeting weekly, subs are £50 a week, however we get lots of financial, practical and material support from this group. Our Trustees agreed we will pilot this for a year and assess the outcome. This worker also attends a monthly ‘In the Loop’ networking group with another member of staff. There is no cost to this, the networking is extremely valuable in developing relationships and businesses who support us.
Future plans
We continue to run over 5 days; our main activities are Monday to Thursday. This includes our social supermarket, welfare advice, clubs for the community, a social cafe, lunch club, supporting loneliness, art club, craft club, chair-based exercise and supporting older people.
Our newly planned activities are Bingo on a Monday afternoon; rEVErse, a domestic abuse drop in for those who want/need advice in relation to healthy relationships, we have commenced and continue to develop our women’s circle, a confidential group run weekly.
We continue to run and develop the following activities for children, after school, young youth club 6yrs – 8yrs, older youth club. 9yrs +, art club, homework club, ukulele, karate and cookery. We have a counsellor who works on an ad hock basis from her own setting, Kirsty Downes.
Since last year we have opened our sensory room, we open this for the community three morning a week with a sessional worker, it is available to use other days if a family, group or school. We are developing the sensory use to hopefully open during weekends for a drop-in basis.
We are now working with Fareshare, Big Help, which we are accessing more, due to our expanding relationship with Big Help we are discussing opening our Social Supermarket more hours per week.
Now that we have bigger premises we will concentrate on the above.
Reserves policy
The Charity holds unrestricted funds for the purpose of supporting its charitable objectives and activities. Where grant income and other incoming resources are received and designated for a specific project, restricted funds are created with incoming resources and resources expended in respect of that project being allocated to the fund. Our overheads
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have increased due to moving buildings. The revenue from the sale of our old building has secured the 2 x 20hr posts and the 10hr post for 2 years from July 2024.
We have also designated £65000 for the basement, this includes site assessment, emptying of all the rubble, damp course, wall studding, plastering, replacing flooring, installing heating and decorating.
CHARLOTTE’S BRIGHTSIDE C.L.C. TRUSTEES’ ANNUAL REPORT - CONTINUED FOR THE YEAR ENDED 21 SEPTEMBER 2024
Statement of trustees' responsibilities
The trustees are responsible for preparing the accounts in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
Law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give true and fair view of the fund's financial activities during the year and of its financial position at the end of the year.
In preparing accounts giving a true and fair view, the trustees should follow best practice and:
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select suitable accounting policies and then apply them consistently;
-
make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the accounts;
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prepare the accounts on the going concern basis unless it is inappropriate to presume that the fund will continue in operation
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the fund and enable them to ensure that the accounts comply with the applicable law. They are also responsible for safeguarding the assets of the fund and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
On behalf of the trustees:
Andrew Antley
……………………………………………………… A Antley – Trustee
……05/02/2025………………………………………………… Date
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CHARLOTTE’S BRIGHTSIDE C.L.C. REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF CHARLOTTE’S BRIGHTSIDE C.L.C.
I report on the accounts for the year ended 21 September 2024 which are set out on pages 9 to 17.
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 under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is required. It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act, and
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to state whether particular matters have come to my attention.
Basis of the 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 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:
-
a. to keep accounting records in accordance with section 130 of the Charities Act; and
-
b. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed: ………………………………………….
Date: …………………………………………
Name: Stephen Leonard
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Professional qualifications: BA, FCCA Counting for Communities Ltd 16 Holmwood Drive Liverpool L37 1PQ
CHARLOTTE’S BRIGHTSIDE C.L.C. STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 21 SEPTEMBER 2024
| Note INCOMING RESOURCES Income & endowments from: Donations and legacies 2 Charitable activities 3 Other trading activities 4 Investments Total income RESOURCES EXPENDED Expenditure on: Raising funds 5 Charitable activities 6 Total expenditure Net income/(expenditure) for the year before transfers Other gain - sale of building 7 Transfers between funds 13 Net income/(expenditure) for the year RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
2024 Unrestricted Funds £ 22,622 - 32,892 - 55,514 262 15,106 15,368 40,146 - (65,000) (24,854) 159,110 134,256 |
2024 Restricted Funds £ 75,000 75,828 - - 150,828 - 101,922 101,922 48,906 - - 48,906 17,019 65,925 |
2024 Designated Funds £ - - - - - - - - - - 65,000 65,000 - 65,000 |
2024 2023 Total Total Funds Funds £ £ 97,622 40,801 75,828 38,944 32,892 19,909 - - 206,342 99,654 262 1,482 117,028 80,684 117,290 82,166 89,052 17,488 - 76,013 - - 89,052 93,501 176,129 82,628 265,181 176,129 |
|---|---|---|---|---|
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CHARLOTTE’S BRIGHTSIDE C.L.C. BALANCE SHEET AT 21 SEPTEMBER 2024 Charity Number: 1146024
| Note FIXED ASSETS Tangible assets 9 CURRENT ASSETS Debtors 10 Cash at bank and in hand 11 CREDITORS Amounts falling due within one year 12 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES FUNDS 13 Unrestricted funds Restricted funds Designated funds TOTAL FUNDS |
2024 Unrestricted Funds £ 19,630 - 120,335 120,335 (5,709) 114,626 134,256 134,256 - - 134,256 |
2024 Restricted Funds £ - - 65,925 |
2024 Designated Funds £ - - 65,000 |
2024 2023 Total Total Funds Funds £ £ 19,630 5,996 - - 251,260 176,146 251,260 176,146 (5,709) (6,013) 245,551 170,133 265,181 176,129 134,256 159,110 65,925 17,019 65,000 - 265,181 176,129 |
|---|---|---|---|---|
| 65,925 - |
65,000 - |
|||
| 65,925 | 65,000 | |||
| 65,925 - 65,925 - |
65,000 - - 65,000 |
|||
| 65,925 | 65,000 |
Approved by the Trustees and signed on their behalf:
Andrew Antley
……………………………………………………. A Antley – Trustee
05/02/2025
……………………………………………………
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Date
CHARLOTTE’S BRIGHTSIDE C.L.C. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 21 SEPTEMBER 2024
1. ACCOUNTING POLICIES
Accounting Convention
The financial statements have been prepared under the historical cost convention and in accordance with the Charities Act 2011 and ‘Accounting and Reporting by Charities: Statement of Recommended Practice for Charities’ 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 accounts are prepared in sterling, which is the functional currency of the charity and monetary amounts in these financial statements are rounded to the nearest £.
Going Concern
At the time of approving the accounts, the trustees have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.
Income
Incoming recognition
All incoming resources are included on the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA
Grants and Donations
Grants and donations are only included in the SoFA when the Charity has unconditional entitlement to the resource.
Contractual Income and Performance Related Grants
This is only included in the SoFA once the related goods or services have been delivered.
Volunteer Help
The value of any voluntary help received is not included in the accounts.
Investment Income
This is included in the accounts when receivable.
Expenditure and Liabilities
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to that expenditure.
Governance Costs
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These include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.
CHARLOTTE’S BRIGHTSIDE C.L.C. NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 21 SEPTEMBER 2024
Grants and Performance Conditions
Where the charity gives a grant with conditions for its payment being a specific level of service output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specific service or output.
Grants payable without Performance Conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity
Tangible fixed assets
All IT equipment fixtures & fittings with an original cost of less than £1,000 are written off in the year in which the expenditure was incurred.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
IT equipment - 20.0% straight line Fixtures & fittings - 20.0% straight line
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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
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
Taxation
The charity is exempt from corporation tax on its charitable activities and is not registered for VAT.
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CHARLOTTE’S BRIGHTSIDE C.L.C. NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 21 SEPTEMBER 2024
13
| INCOMING RESOURCES Note 2 Donations and legacies New Brighton Community Asda Co-op Groundwork UK Local Giving Other donations TK Maxx Smith & Sons RSA 3 Charitable activities Toy Trust Community Foundation Eleanor Rathbone Feeding Britain Masonic Wallasey Inner Wheel Koala North West Family Toolbox Edsential Community Awards for All Rathbone Investment Mgnt The Grocer Charity John Moores Foundation Wirral Council Skipton Building Society Albert Hunt 4 Other trading activities Fundraising events Room Hire Social Supermarket sales Recycling Income |
2024 Unrestricted - - - - 6,724 7,673 1,000 6,000 1,225 22,622 2024 Unrestricted £ - - - - - - - - - - - - - - - 2024 Unrestricted £ 4,145 610 27,963 174 32,892 |
2024 Restricted - - - - - 75,000 - - - 75,000 2024 Restricted £ - - - - - 3,000 10,835 19,968 6,000 5,000 5,000 22,600 1,425 2,000 75,828 2024 Restricted £ - - - - - |
2024 2023 Total Total - 30,727 - 1,105 - 1,408 - 770 6,724 2,537 82,673 4,254 1,000 - 6,000 - 1,225 - 97,622 40,801 2024 2023 Total Total £ £ - 5,000 - 5,000 - 3,500 - 1,500 - 5,000 3,000 2,000 10,835 6,960 19,968 9,984 6,000 - 5,000 - 5,000 - 22,600 - 1,425 - 2,000 - 75,828 38,944 2024 2023 Total Total £ £ 4,145 4,199 610 270 27,963 15,041 174 399 32,892 19,909 |
|---|---|---|---|
CHARLOTTE’S BRIGHTSIDE C.L.C. NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 21 SEPTEMBER 2024
14
| RESOURCES EXPENDED Note 5 Raising funds Fundraising events 6 Charitable activities Activities & HAF Bid writing DBS Electricity & gas Equipment & Maintenance Fareshare Food Governance Insurance IT support & website Legal & Prof Licences Payroll Pension Refuse collection Stationery & photocopier Sundry Telephone Volunteer expenses Wages Water Depreciation |
2024 Unrestricted £ 262 262 2024 Unrestricted £ - - 120 - 1,551 1,998 - 640 1,846 2,215 169 507 356 - - 924 644 1,080 - - - 3,056 15,106 |
2024 Restricted £ - - 2024 Restricted £ 16,338 - - 13,793 2,784 - 11,028 - - - - - - 911 - - - - 610 55,331 1,127 - 101,922 |
2024 2023 Total Total £ £ 262 1,482 262 1,482 2024 2023 Total Total £ £ 16,338 7,393 - 250 120 156 13,793 10,078 4,335 9,007 1,998 975 11,028 168 640 540 1,846 1,692 2,215 218 169 1,852 507 659 356 333 911 377 - 966 924 505 644 430 1,080 1,583 610 540 55,331 41,093 1,127 1,194 3,056 675 117,028 80,684 |
|---|---|---|---|
| 2024 2023 |
|||
| Included in Governance costs Independent examiner's fee |
£ £ 640 540 640 540 |
CHARLOTTE’S BRIGHTSIDE C.L.C. NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 21 SEPTEMBER 2024
15
| Note 7 Other gain - sale of building Sale proceeds from sale Old assets written off Legal fees re sale of building 8 Staff Costs and Employees Wages and salaries Social security costs Pension No employee earned £60,000 or more during the year The average number of employees during the year was: |
Note 7 Other gain - sale of building Sale proceeds from sale Old assets written off Legal fees re sale of building 8 Staff Costs and Employees Wages and salaries Social security costs Pension No employee earned £60,000 or more during the year The average number of employees during the year was: |
2024 2023 £ £ - 79,678 - (1,642) - (2,023) - 76,013 2024 2023 £ £ 55,331 41,093 - - 911 377 56,242 41,470 2024 2023 4.0 3.8 |
|
|---|---|---|---|
| 9 Fixed Assets |
IT Equipment |
Fixtures & Fittings Total |
|
| £ | £ £ |
||
| Cost At 21 September 2023 Disposals Additions At 21 September 2024 Depreciation At 21 September 2023 On Disposals Charge for year At 21 September 2024 Net Book Value At 21 September 2024 At 21 September 2023 |
1,465 - - 1,465 73 - 293 366 1,099 1,392 |
5,023 6,488 - - 16,690 16,690 21,713 23,178 419 492 - - 2,763 3,056 3,182 3,548 18,531 19,630 4,604 5,996 |
CHARLOTTE’S BRIGHTSIDE C.L.C. NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 21 SEPTEMBER 2024
16
| Note 10 Debtors Trade debtors Prepayments 11 Cash at bank and in hand Current bank account Cash in hand 12 Creditors : amounts falling due within one year Creditors HMRC Accruals |
2024 2023 £ £ - - - - - - 2024 2023 £ £ 251,260 176,146 - - 251,260 176,146 2024 2023 £ £ 4,409 4,627 381 474 919 912 5,709 6,013 |
|---|---|
CHARLOTTE’S BRIGHTSIDE C.L.C. NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 21 SEPTEMBER 2024
17
| Note 13 Movement in Funds Unrestricted Funds General Fund Restricted Funds Cheshire Freemasons Sale of buiding 3 Year Local Donation Wirral Council Rathbone Investment Mgnt Edsential Community Awards for All Koala North West Family Toolbox Skipton Building Society Albert Hunt The Grocer Charity John Moores Foundation Designated funds Total Funds |
Balance at 21 Sept 2023 £ 159,110 5,000 12,019 - - - - - - - - - - 17,019 - 176,129 |
Income £ 55,514 - - 75,000 22,600 6,000 10,835 19,968 3,000 1,425 2,000 5,000 5,000 150,828 - 206,342 |
Expenditure £ (15,368) - (12,019) (25,000) (22,600) (6,000) (10,835) (19,968) (1,000) - (2,000) (2,500) - (101,922) - (117,290) |
Balance at Transfers 21 Sept In / (Out) 2024 £ £ (65,000) 134,256 - 5,000 - - - 50,000 - - - - - - - - - 2,000 - 1,425 - - - 2,500 - 5,000 - 65,925 65,000 65,000 - 265,181 |
|---|---|---|---|---|
14 Trustees' Remuneration and Benefits
There were no trustees' remuneration or other benefits for the year ended 21 September 2024 nor for the year ended 21 September 2023
15 Trustees' Expenses
There were no trustees' expenses paid for the year ended 21 September 2024 nor for the year ended 21 September 2023
16 Capital Commitments
The company had no capital commitments at 21 September 2024 (2023: None) either contracted for or authorised by the directors but not contracted for.
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