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2022-12-31-accounts

Computers Are Free For Everyone Ltd.

Report 2022

A Company and Charity Registered in England and Wales.

Charity Number: 1147000 Company Number: 7978453

Financial Review and Risk Assessment

In 2022, the majority of CAFFE’s funding came from its charity shop in Bedford. The shop had an income of £46,268 with a monthly average net income of £3,855. After rent and utility bills, bounce back loan repayment and travel costs, this left an average of £2,300 per month for charitable activities.

We also receive regular donations of £240 per month from gift aid donors.

In July, 2022 CAFFE received a donation of £8000 from the Digital Ocean Corporate Giving fund. This is not something we applied for but were selected at random by virtue of being a charity customer with them. Digital Ocean provides hosting for CAFFE website and shop site. Although this donation did not have any specified use, the trustees decided we would use it to build a swimming pool at the school.

Overall, the financial situation for CAFFE was much healthier than in the past few years although, like all organisations we faced higher costs in terms of fuel, electricity and heating in the winter. We did notice reduced spending in the shop towards the end of the year as everyone’s financial situation became a lot more challenging so we will need to monitor this going in to 2023.

The financial crisis has also had an impact in Bangladesh with costs of building materials, food, electricity, gas and transport all increasing significantly. This has increased our costs and is also adding a burden to our staff in Bangladesh.

Fortunately, as we now have our own building, our school is secure even if we have to face cutbacks in the future.

CAFFE Shop Note

In April 2022, we purchased an ePOS system through Goodtill. This has made shop transactions and record keeping a lot more efficient and reliable. It has also removed a lot of the manual record keeping burden form the shop manager.

Achievements and Performance

After a year of building and construction work in 2021, CAFFE’s goals for 2022 were centred around teaching and curriculum.

Technology Section

Graphic Design

Graphic Design students have been working on creating logos and business cards as these are skills that are in demand on freelancing sites. We have also introduced game art to our graphic design class with some students creating props and assets for video games.

Web Development

Web development students have made significant progress in

Graphic design students

creating sites with both Mobirise (a basic website builder) as well as Wordpress sites. They used these skills to create websites for our tailoring and cooking students.

Game Design

CAFFE has seen a number of younger students developing skills in game design and basic coding. We held a number of jam events where students created levels and games and shared them with other students. They are now in a good position to begin more advanced coding next year.

Game Design Students

Young Engineers

Young engineering students worked on a number of projects using micro:bits. This included designing an Earthquake sensor and crash detection for vehicles. They also made a number of games using micro:bits.

Vocational Section

Tailoring

We have started our tailoring classes and students have made excellent progress. They are currently focussed or making children’s clothing and several students have had orders for clothing and have even made some money.

Cooking

Tailoring Students

Cooking students have learned a number of traditional Bangladeshi dishes and snacks. They have provided food for CAFFE school events and even sold food to CAFFE students and parents at one event. They also cooked food for families affected by the flooding in Bangladesh.

Overall, this has been a successful year for CAFFE in terms of kickstarting our classes after a couple of years interruptions and closures due to the pandemic. We are now slowly seeing students move beyond basic skills and will hopefully see many more advanced projects created by students in the next couple of years, along with students earning an income from their work.

CAFFE Food Sale

Events

CAFFE does not hold exams, instead we hold ‘Jam Days’ where students present a project they have been working on. In 2022, we had Jam Days for Young Engineers, Game Designers, Tailoring students and Cooking students.

Jam days this year included:

Designing levels using CodeMe Creator

Building a model car with crash detection and an emergency alter system

Designing and creating basic games in Scratch

Food sale for CAFFE students and their families

Clothes sale for CAFFE students and their families

Making a model car

Staff Training

In 2022, staff training focussed on improving teachers’ technical skills in order to prepare them to teach more advanced classes in 2023.

These classes included Web Development with HTML, CSS and Javascript. Game development with KaboomJS and game development with MakeCode Arcade.

Staff created ePOS for Clothes sale

To practice their skills, staff developed an electronic point of sales system for use at the food and clothes sale held at CAFFE.

Game Jam

CAFFE staff and students took part in the Go Godot Game Jam. This is a game jam that used the Godot game engine.

CAFFE students designed levels and created art assets for a game called Lost in Time, in which a young Bangladeshi girl must travel through time to find her missing family members,

“Lost in Time” created by CAFFE staff and students

Flood Relief

In May and June of 2022, Bangladesh was affected by sever flooding. Fortunately, the school was not badly damaged suffering only from a broken water tank which was caused by the heavy rain and wind. However, many people in the school’s vicinity were affected and CAFFE staff worked with other organisations to provide some relief to these people.

Distributing flood relief

CAFFE’s cooking students prepared food for displaced families which was then delivered by boat by CAFFE teachers.

New Website

In 2022, CAFFE also refreshed its website to showcase the new school and curriculum activities. The site can be viewed here: https://www.cafebd.org/

CAFFE’s new website

CAFFE at a glance

Bangladesh

Classes per week: 21 Taught hours per week: 46 Staff training hours per week: 15 hours Number of students : 124 Number of staff FTE : 8 Number of volunteers: 6

UK

Trustees: 10 Volunteers (UK) : 5

FUTURE PLANS

Curriculum

Continue developing students’ skills and start work on more advanced work such as coding games in KaboomJS, creating websites with HTML, CSS and Javascript.

Release our first student made apps/games to the Google Play Store.

Open up an Iftar stall for Ramadan to be run by CAFFE cooking students.

Begin selling caffe students’ clothes to the local community and possible online.

Hold jam days for graphic design and web development students with students creating logos, signs and websites for local businesses.

Continue to look for and provide training to a coding intern (to work on game development and teaching more advanced skills)

Infrastructure

Priority:

Complete building of the swimming pool and begin swimming lessons.

If funds allow:

Repair and/or replace laptops

COMPUTERS ARE FREE FOR EVERYONE LIMITED

( A company limited by guarantee )

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

YEAR ENDED 31ST DECEMBER 2022

CHARITY REGISTRATION NUMBER : 1147000

COMPANY REGISTERED NUMBER : 07978453

Document ID: bbbf8a73-913e-4a75-b2d4-a6184b73ffe9

COMPUTERS ARE FREE FOR EVERYONE LIMITED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31ST DECEMBER 2022

CONTENTS PAGE
LEGAL AND ADMINISTRATIVE INFORMATION 1
REPORT OF THE TRUSTEES 2
INDEPENDENT EXAMINERS REPORT 3
STATEMENT OF FINANCIAL ACTIVITIES 4
BALANCE SHEET 5
NOTES TO THE FINANCIAL STATEMENTS 6-14
Trustees Report Appendix

Document ID: bbbf8a73-913e-4a75-b2d4-a6184b73ffe9

COMPUTERS ARE FREE FOR EVERYONE LIMITED LEGAL AND ADMINISTRATIVE INFORMATION YEAR ENDED 31ST DECEMBER 2022

CHARITY REGISTRATION NUMBER: COMPANY REGISTERED NUMBER: REGISTERED OFFICE:

1147000

07978453

4 The Pyghtle Westoning Bedfordshire MK45 SLJ

TRUSTEES:

Mr S Batcup Mrs M Batcup Mr G Philips Mr J P Roberts Mrs V Roberts Mr L Doyle Mrs C Ayres Mrs S A Cakebread Mr D M Doyle

INDEPENDENT EXAMINER

Cangaf Accountants & Business Advisers 235 Tonge Moor Road Bolton BL2 2HR

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Document ID: bbbf8a73-913e-4a75-b2d4-a6184b73ffe9

COMPUTERS ARE FREE FOR EVERYONE LIMITED REPORT OF THE TRUSTEES YEAR ENDED 31ST DECEMBER 2022

STATEMENT OF TRUSTEE RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each (Accounts and Reports) 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 charity for that period. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charity's Act 2011. 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.

This report is prepared in accordance with the special provision of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the Board of Trustees on….............................. 2023 and signed:7th September

ON BEHALF OF THE BOARD:

............................................. Daniel Doyle

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Document ID: bbbf8a73-913e-4a75-b2d4-a6184b73ffe9

COMPUTERS ARE FREE FOR EVERYONE LIMITED INDEPENDENT EXAMINIER'S REPORT YEAR ENDED 31ST DECEMBER 2022

I report on the accounts for the year ended 31st December 2022 set out on pages five to nine.

Respective responsibilities of trustees and examiner

The Charity's Trustees (who are also the Directors for the purposes of Company Law) 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 charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of the independent examiners 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.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that, in any material respect, the requirements

-to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or

(2) to which, in my opinion, attention should be draw in order to enable a proper understanding of the accounts to be reached.

Cangaf Accountant & Business Advisers 235 Tonge Moor Road Bolton BL2 2HR Signed : Date : 07/09/2023

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Document ID: bbbf8a73-913e-4a75-b2d4-a6184b73ffe9

COMPUTERS ARE FREE FOR EVERYONE LIMITED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31ST DECEMBER 2022

Incoming resources :
Donations and Legacies
2
Charitable Activities
3
Investments
4
Other Income
5
Resources expended
Expenditure on:
Charitable Activities
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Total Expenditure
Net income/(expenditure) for the year
Net movement in funds
Unrestricted
funds
2022
£
5,688
46,741
-
876
53,305
66,745
66,745
- 13,439
- 13,439
65,317
51,877
Restricted
Funds
2022
£
7,000
7,000
-
7,000
7,000
-
7,000
Total
funds
2022
£
12,688
46,741
-
876
60,305
66,745
66,745
- 6,439
- 6,439
65,317
58,877
Prior
year
funds
2021
£
13,706
23,279
4
20,550
57,539
33,512
33,512
24,027
24,027
41,290
65,317

The Statements of financial activities includes all gains and losses recognised in the year.

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Document ID: bbbf8a73-913e-4a75-b2d4-a6184b73ffe9

COMPUTERS ARE FREE FOR EVERYONE LIMITED STATEMENT FOR FINANCIAL POSITION YEAR ENDED 31ST DECEMBER 2022

Note
Tangible Assets
Fixed Assets
10.
Current Assets
Debtors
11.
Cash at bank and in hand
Creditors: amounts falling due
within one year
12.
Creditors: amounts falling due
after one year
13.
Net current assets/(liabilities)
Total assets less current
liabilities
Total net assets
Charity funds
Restricted funds
Unrestricted funds
Total funds
£
0
1,401
1,401
(1,059)
(12,750)
2022
£
71,286

(12,408)
(12,408)
58,877
7000
51,877
58,877
£
-
3,648
3,648
(1,059)
2021
£
62,728

0
2,589
65,317
65,317
0
65,317
65,317

For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance micro-entity provisions

The financial statements were approved and authorised by the Board of Trustees and signed on its behalf by:

7th September 2023

……………………………………………………. ……………………………………………

Luke Doyle

Date :

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Document ID: bbbf8a73-913e-4a75-b2d4-a6184b73ffe9

COMPUTERS ARE FREE FOR EVERYONE LIMITED NOTES TO THE ACCOUNTS YEAR ENDED 31ST DECEMBER 2022

1. General Information

Computers Are Free Everyone Limited is a private company limited by guarantee incorporated in England an Wales. The registered office is 4 The Pyghtle, Westoning, Bedfordshire, MK45 5LJ.

ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Computers Are Free For Everyone meets the definition of a public benefit entity under FRS 102.

Going concern

, g held, potential support, and the future of the charity's income and expenditure, there are no material uncertainties regarding the charity's ability to continue as a going concern.

Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

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 recverable in relation to donations received under Gift Aidor deeds of convenant is recognised at the time of donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and the receipt is expected. If the amount is not known, the legacy is treated as a contigent assets.

Turnover is measured at fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts and other sales related taxes.

Resources Expended

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.

Charitable activities

Costs of charitable activities are those costs relating to the activities carried out to meet the objectives of the charity. These include both directly attributable costs and apportioned support costs.

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Document ID: bbbf8a73-913e-4a75-b2d4-a6184b73ffe9

COMPUTERS ARE FREE FOR EVERYONE LIMITED NOTES TO THE ACCOUNTS YEAR ENDED 31ST DECEMBER 2022

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.u t e e p a at o o t e atu e a d pu pose o eac u d s c uded t e otes to t e a c a statements.

Tangible fixed assets

Depreciation is charged so as to allocate the cost of the tangible fixed assets less their residual value over their estimated useful lives

Freehold property - Computer & Equipment - 15% straight line

School Building - Work In Progress

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 l ss from the date of acquisition or opening of the deposit or similar account.

Liabilities and provisions

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 Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

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.

Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

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Document ID: bbbf8a73-913e-4a75-b2d4-a6184b73ffe9

COMPUTERS ARE FREE FOR EVERYONE LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2022

Critical accounting estimates and areas of judgment

In the application of the charity's accounting policies, the Trustees 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.

Critical accounting estimates and assumptions:

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.

2.
Donations and Legacies
Donations
Donations
3.
Income from Charitable Activities
Sales within charitables activities
4.
Investments
Interest Receivable
5.
Other Incoming Resources
Government Grants
Bounce Back Loan
HMRC Gift Aid Rebate
Refund
Unrestricted
funds
2022
£
5,688
Restricted
Funds
7,000
46,741
-
0
94
612
170
876
Unrestricted
funds
2021
£
13,706
Restricted
Funds
-
23,279
4
-
15,250
3,911
1,389
20,550

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Document ID: bbbf8a73-913e-4a75-b2d4-a6184b73ffe9

COMPUTERS ARE FREE FOR EVERYONE LIMITED INCOME AND EXPENDITURE YEAR ENDED 31ST DECEMBER 2022

6. Charitable Activities

Charitable Activities Activities
undertaken
directly
2022
£
Accountancy fees 745
Training and staff costs 332
Depreciation and impairment 345
Purchases 741
Transport 2,467
Rent and rates 11,276
Bank charges 246
Insurance 747
Other office costs 19,624
Marketing 498
Legal and Professional 288
Bangladesh Expenses 29,437
Total 66,745
Accountancy fees Activities
undertaken
directly
2021
£
592
Training and staff costs 1,183
Depreciation and impairment 3,894
Purchases 633
Transport 1,287
Rent and rates 4,025
Bank charges 164
Insurance 46
Other office costs 20,514
Marketing 1,174
Total 33,512

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Document ID: bbbf8a73-913e-4a75-b2d4-a6184b73ffe9

COMPUTERS ARE FREE FOR EVERYONE LIMITED INCOME AND EXPENDITURE YEAR ENDED 31ST DECEMBER 2022

2022 2021 £ £

7. Trustees

During the year, no Trustees received any renumeration or other benefits ( 2021 - NIL )

During the year 31 December 2022, no Trustee expenses had been incurred ( 2021 - £NIL )

8.
Independent Examiner's Report
9.
Employments Cost
Wages and Salaries
745
12,000
515
10,500

The full time employees during the year was 8

No employee received renumeration amounting to more than £60,000 in either year.

The key management personnel of the charity comprise the Chief Executive Officer and Chief Operations Officer. The total employee benefits paid to the key management personnel of the charity during the year were £0 ( 2021 : £7,300).

Personnels are paid in Bangladesh Taka.

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Document ID: bbbf8a73-913e-4a75-b2d4-a6184b73ffe9

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Document ID: bbbf8a73-913e-4a75-b2d4-a6184b73ffe9

COMPUTERS ARE FREE FOR EVERYONE LIMITED FIXED ASSETS SCHEDULE YEAR ENDED 31ST DECEMBER 2022

10. Tangible Fixed Assets

Cost
At 1 January 2022
Additions for the year
Balance 31 December 2022
Depreciation
At 1 January 2022
Charge for the year
Balance 31 December 2022
Net Book Value
Balance 31 December 2022
Balance 31 December 2021
Shop
Advance
£
2,400
0
2,400
0
0
0
2,400
2,400
School
Building
£
40,504
6,602
47,106
0
0
0
47,106
40,503
Freehold
Property
£
22,500
0
22,500
3,375
0
3,375
19,125
19,125
Computer
Equipment
£
42,666
2,300
44,966
41,966
345
42,311
2,655
700
Total
£
108,070
8,902
116,972
45,341
345
45,686
71,286
62,728

11

Document ID: bbbf8a73-913e-4a75-b2d4-a6184b73ffe9

COMPUTERS ARE FREE FOR EVERYONE LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2022

11.
Debtors
Due within one year
Other debtors
Cash and Bank Balances
12.
Other creditors
Accruals and deferred
13.
Bounce Back Loan
Creditors : Amount falling due within one year
Creditors : Amount falling due after one year
2022
£
0
1,401
2022
£
1,113
(54)
1,059
2022
£
12,750
2021
£
1,104
3,648
2021
£
1,059
-
1,059
2021
£
-
-

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Document ID: bbbf8a73-913e-4a75-b2d4-a6184b73ffe9

COMPUTERS ARE FREE FOR EVERYONE LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2022

14. Analysis of net assets between funds

Analysis of net assets between funds - current period

Tangible fixed assets
Current assets
Creditors due after one year
Creditors due within one year
Total
Unrestricted
funds
2,022
£
8,902
1,401
(1,059)
(12,750)
(3,507)
Unrestricted
funds
2,021
£
-

15.[ Designated funds ]

Restricted funds designated for the school building would be spent in the subsequent year.

16. Limited by guarantee

The charity is a company limited by guarantee. The members of the company are the trustees named in the trustees report. In the event of the charity being wound up, the liability in respect of guarantee is limited to £10 per member of the charity.

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Document ID: bbbf8a73-913e-4a75-b2d4-a6184b73ffe9

COMPUTERS ARE FREE FOR EVERYONE LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2022

17. Operating lease commitments

At 31 December 2022 the company had commitments to make future minimum lease payments under non- cancellable operating leases as follows:

2,022 2,021
£ £
0 0

18. Related party transactions

There were no disclosable related party transactions during the year ( 2021 - none).

19. Limited by guarantee

The charity is a company limited by guarantee. The members of the company are the trustees named in the trustees report. In the event of the charity being wound up, the liability in respect of guarantee is limited to £10 per member of the charity.

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Document ID: bbbf8a73-913e-4a75-b2d4-a6184b73ffe9

Completed Document Audit Report

Completed with SignWell.com

Title: CAFFE Draft Accounts Signed by Trustees

Document ID: bbbf8a73-913e-4a75-b2d4-a6184b73ffe9

Time Zone: (GMT+00:00) Coordinated Universal Time

Files

CAFFE Draft Accounts Signed by Trustees.pdf

Sep 14, 2023 11:31:11 UTC

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Cangaf Accountants &
Business Advisers created the document Sep 14, 2023
IP: 80.41.205.106 11:31:11 UTC
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Business Advisers sent the document to
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Document ID: bbbf8a73-913e-4a75-b2d4-a6184b73ffe9