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← Computers Are Free For Everyone Limited

2023-12-31-accounts

Computers Are Free For Everyone Ltd.

Report 2023

A Company and Charity Registered in England and Wales. Charity Number: 1147000 Company Number: 7978453

CHARITY REGISTRATION NUMBER: 1147000

COMPANY REGISTERED NUMBER : 07978453

REGISTERED OFFICE :

4 The Pyghtle, Westoning, Bedfordshire MK45 5LJ

TRUSTEES:

Mr S Batcup Mrs M Batcup Mr G Philips Mr J P Roberts Mrs V Roberts Mrs I Doyle Mr L Doyle Mr D M Doyle Mrs C Ayres Mrs S A Cakebread (resigned October 2023)

Financial Review and Risk Assessment

In 2023, the majority of CAFFE’s funding came from its charity shop in Bedford. The shop had an income of £47,027 with a monthly average net income of £3,922. After rent and utility bills, bounce back loan repayment and travel costs, this left an average of £2,350 per month for charitable activities.

We also received regular donations of £435 per month from gift aid donors and were able to claim back £1323 in Gift Aid tax relief for the year.

Overall, the financial situation for CAFFE was very similar to the previous year (2022) although costs continued to rise in Bangladesh due to inflation.

This year also saw the building of the CAFFE Swimming Pool. While most of the costs for this were funded by donations from one of the CAFFE trustees alongside a corporate donation from Digital Ocean, extra money was required as the cost of building work in Bangladesh has increased significantly in the past few years. We also had to import a pool filter as a suitable one was not available locally.

The greatest financial risk to CAFFE would be any forced closure of the CAFFE shop due to unforeseen circumstances affecting the ability of the shop volunteers to keep it running.To mitigate this, new volunteers would be required. CAFFE also needs to approach the shop landlord to negotiate a continuance of the lease after September 2024.

Should CAFFE’s income drop drastically, this would not mean that the school in Bangladesh would have to close, as no rent is required for the building, however, the number of teachers would have to be reduced and therefore classes would also be reduced. The bigger risk would be with regards to liabilities in the UK such as the shop rent and CAFFE Bounce Back Loan.

It currently costs approximately £10 per student, per month to keep CAFFE operating.

Overview of CAFFE 2023

Total Classes: 28 Total Active Students: 182

Taught Hours per week: 53 ½

Freelancing Hours per week: 62

Total Time: 115 ½ hours per week

Achievements and Performance

This was a very successful year for CAFFE. In 2022 we saw the centre getting back on its feet after opening the new building and after the COVID lockdown. By 2023, students had started making good progress and we saw some excellent work happening from younger students coding their own games, making gadgets in micro:bits to older students earning money online and tailoring students being able to earn money from local customers.

This year was also notable for the completion of the swimming pool building work alongside our first group of swimming graduates as well as significant improvements in student knowledge as many are now in their second year of studying since the new school was opened.

CAFFE is being utlised in 3 ways…

1) for taught classes. These usually take place in the afternoon on weekdays and all-day Friday and Saturday.

2) for freelancing work. Students working towards earning money online through freelancing are able to come in the morning and evening. At these times, they either receive support from a teacher or Somir or they work independently on their projects.

In addition, tailoring students are now working in a nearby room that we have rented as they had outgrown the small room at CAFFE and are spending a lot more of their time working on either learning or completing work for customers.

Classes Overview

Here are the classes currently on offer at CAFFE (although not every class is always running, it depends on which classes students have already completed)

Young Engineers (For young children aged 8+)

In this class students make working models and gadgets from card, paper etc… Past projects have included catapults, parachutes, boats, cars. This class teaches simple engineering principles alongside problem solving, team-work and the kinds of decision making processes which are used in coding.

Minecraft (For young children aged 8+)

Students use Minecraft Education Edition to learn about design, building and coding. Minecraft education edition introduces students to block based coding where they can make things happen in their Minecraft world such as changing the weather, growing plants and automating the building process. Minecraft is also an excellent introduction to 3D modelling for students who may go on to learn this at a later stage.

CodeMe Level Creator (For young children aged 8+)

These classes introduce students to the

principles of game design and very simple coding (through changing variables to affect game play). Students design platform levels by placing blocks, enemies, power-ups and collectibles. They learn about changing the difficulty level to suit different players and work in a team to develop a level for other students to play.

Micro:bit (For young children aged 10+)

Micro:bit classes use small boards called micro:bits. These allow students to learn basic coding with a hands-on practical approach. This class is a good compliment to young engineering as students can combine model making with micro:bits to make working gadgets such as earthquake sensors, door alarms and automated lights.

Drawing Class (For young children aged 8+)

The CAFFE drawing class works with younger students to teach them drawing techniques, primarily on paper to begin with. This class can act as a precursor to the Game Art class or students may move on to join other CAFFE classes designed for younger students. This enables us to offer more classes to students even when there are no available laptops.

Game Art (For young children aged 10+)

This class looks at how to create artwork for use in games. Students look at a variety of classic and modern games to see what techniques are used in their graphics. They then begin by learning pixel art using (Aseprite) to develop characters, scenery and props for use in pixel-art games. Ultimately, students from this class can team up with students from coding classes to produce artwork for their games.

Scratch (For young children aged 10+)

Scratch is a block based coding app that CAFFE has been using for nearly 10 years. It is ideal for introducing younger children to coding principles such as variables, loops, input, output, co-ordinates etc… Students can make all kinds of games and we have had a lot of success using Scratch with students over the years.

MakeCode Arcade (For young children aged 10+)

MakeCode Arcade is a block based coding system similar to Scratch but has been specifically designed to make It easier to make certain types of games, especially games the involve screen scrolling. This allows students to make more complex games that would be very challenging to do in Scratch. MakeCode Arcade also allows students to view the JavaScript code generated by the blocks they have used. This allows us to transition students away from block coding and onto typed coding.

KaboomJS (For students aged 12+)

KaboomJS is a JavaScript library designed for making simple 2D games. It is a good stepping stone for students coming from MakeCode Arcade and many concepts in KaboomJS can be explained by referring back to games students have made in MakeCode Arcade. Using KaboomJS allows students to make games and publish them on the web (at sites like itch.io) or even build for Android so this allows for a lot more flexibility that Scratch or MakeCode Arcade.

Godot (For students aged 12+)

Godot is a free and open source game engine. It is a great choice for CAFFE because it runs well on older and low-powered computers. It is also beginner friendly with plenty of built-in features to make great games. The coding language it uses is also great for beginners, even more so that JavaScript and students seem

to pick-it up quite quickly. Godot allows students to learn game development with 2D games and then progress onto 3D still using Godot so they will not need to learn another language or new software to do this.

Arduino (For students aged 12+)

Arduino boards are used for making all kinds of electronic gadgets from automated light switches, burglar alarms, remote controlled cars, robots etc… They are more advanced the micro:bits and require students to learn about building circuits alongside writing code. Code can be created with block based coding and then later students can move on to typed coding so Arduino offers another great opportunity to move students from blocks to typing.

Mobirise (For students aged 12+)

Mobirise is a website creation tool. Students can make websites by dragging and dropping elements without the need for code. This allows them to learn about web design, layout and common elements quickly and easily. They can also make good looking websites which can actually be published online. This is just an introduction to web-design, however, and would not really lead to a student being able to earn money as a web developer.

WordPress (For students aged 13+)

WordPress is tool for creating all kinds of websites from simple static sites to blogs, reservation sites and ecommerce sites and more. Currently around 45% of sites on the internet use WordPress so this is a tool that can earn students money of they learn it well. WordPress combines drag and drop site building with coding to customise elements if needed.

HTML/CSS/JavaScript (For students aged 13+)

In this class students begin to learn about coding websites using HTML/CSS and eventually JavaScript. The course aims to teach the very basics of web-development. Nowadays, this is unlikely to be enough to create modern websites and earn money online, however, it is a prerequisite for learning modern libraries and frameworks such as React and NextJS.

Graphic Design (For students aged 13+)

Our graphic design class has been running for several years and has helped many students earn money on freelancing sites. This course currently focusses on designing logos, business cards and other items that small businesses might require.

Cooking (For students aged 13+)

CAFFE’s cooking class teaches students to cook a variety of dishes from traditional Bangladeshi meals and snacks to foreign items such as pizza, burgers, chips, cakes etc… The students in this class have cooked for CAFFE events and ran their own snack stall outside CAFFE during Ramadan. Currently, the focus is on teaching cooking as a life skill. In order for students to earn through their cooking skills, CAFFE would need to operate an actual café or provide home catering. We are not ready to do this yet.

Tailoring (For students aged 16+)

The CAFFE tailoring class aims to get students ready for working independently on making clothes. This can either be for themselves an their families (which can help save money) or for others, which can earn them some income.

Swimming (For students aged 8+)

The CAFFE swimming classes are held between March and November. Classes aim to teach basic swimming and survival skills to non-swimmers as well as develop confidence and stamina among students who can already swim at a basic level. Classes last

approximately 6 weeks for each batch. We are able to work with 5 batches per year or approximately 100 students. In addition to taught classes we also offer some free swim sessions where students who have previously attended classes can come to practice. At the end of their course, students are assessed and awarded a certificate according to their swimming level.

For more pool information see: www.cafebd.org/pool

News from CAFFE Engllsh Class try Cooklng The CAFFE English Class students made cupcakes. They learned the vocabulary needed for the cooking equipment and then learned to follow a recipe in Eng115h. Problem Solving Team work Students made cupcakes Jam Day CAFFE Jam Day Feb 25 Various classes took part in several challenges.. Micro'.bit students bLJIIt a car with crash detection Cooking 5tudent5 piovided catering. They prepared lunch for the students and 51aff. Game design 5tudent5 created levels foi Codeme Creator. 713.03 4Y YtyJTth Problem Sulving Tearn 4York Design Coding CAFFE Eld Stall wtIJT.WL The CAFFE students ran an iftar stall during Ramadan. They prepared and sold various snacks to the public. The stall was a great success with many returning custotners. fA S Problem So￿l￿g Team work Income IV&VAI Students at their stall outside CAFFE

N•w Fr•danclng Student New freelancing student, Imrana won her firstjob on Freelance.com. Here you can See the logo She designed for Western Energy Contractors lor which She was paid $50 WESTERN ENERGY CONTRACTORS Problem Sofving Design Income Logo lor Western Energy Contractors Makecode Arcade Game Jam CAFFE student5 created game5 lor Microsoft's MakeCodÈ Arcade PrÈhistoric GamÈ Jam. The theme was to make a game set in pre-historic times. Congratulations to S8yem who received an honourable mention. ProbleTn So￿1￿9 DeSi9n Codins Play at Microsoft Arcade Pl-.)'e., V; DinJOJaui b> ￿-.b....d,j CAFFE'S New Tallorlng Shop CAFFE'S Tailoring Shop CAFFE ha5 tspened a new tailoiing Shop opposite the main school. Students are working there on paid projects lor custome15. In the future, we will open a clothe5 shop in the front to sell the Students, work. fA S Pioblem Solwng Team WOTk Income CAFFE Tailoring Shop

New MlThecraft Class CAFFE'S new Mi ft class W*th CAFFÉ ha5 Started teaching with Minecraft Education. Student5 can learn to build landscape5. building5 and even machines. At the same time, they are introduced to basic coding skills which they can use in other apps such as Scratch or Makecode Arcade. Problem Solvin9 Desi9n Ing First Minecraft Class Engllsh Class Presentstlons E4vJlish Opyr￿k CAFFE students researched famouslandmarks, made mode15 01 the landrnark5 and then gave a presentation about their research. E8ch group also devised a game foi the other student5 to play based on their presentation. VYthE]:: Problem Solving Team work Game Art Workshop Gatne Art Wor CAFFE invited groups of new students to a workshop on creating game art. The workshop started with a brief history of video game giaphic5. Student5 played a variety of games before being shown a game with only blocks ol colours. Their task was to create graphics lor this game. Students who erijoyed thi5 woik5hop will be able to sign up for further classes at CAFFE. Game Art Workshop

Ardulno Classes Return CAFFE is pleased to welcorne back Arduino clas5e5. Arduino combine5 electronics, engineering and coding. Students can tnake sirnple gadgets like Sound activated lights, burg18r alarms and even mini-robots. DWI0.14 YDuTth Problem Solvi Des￿￿ Coding Maureen Bor1￿￿* Award 2023 We are very proud ol this years re<eipient of the Maureen Borbone Award. Nasima Akther. Nasirpa ha5 Shown outstanding work, ￿peCIallY in her tailoring cla55 where she has stepped up tp help other 5tudentS. even putting their needs ahead of her own. prOb￿M Solvrng De519 Team Wo '.1 J her 3warcl Jam Day September 2023 CAFFE CAFFE held another jam day where Students shared their work. This titne we saw two web-developer groups show sites they had made In Mobirise and WordPress. We also saw student games made in Makecode Arcade and level designs made in Codeme Creator. Siudèiiis shared their ivork

Shanta's KaboOn￿5 Gan Shants completed her first game in Kaboomjs called 11 atn going to school). This is a puzzle. tnaze game lor young children. Collect item5 atFd 501ve puzzles to make your way through the maze. Design Codirhg Play at CAFFE GAMES tfft by Sh8nta CAFFÉ Swlrnmlng L•ssons October 2023 Saw our first month of swimming classes at CAFFE. During this tITne we worked with 21 5tudent5 and held over 70 hours of classes for students and teachers. We are delighted that 15 5tudent5. who were all non-swimmers when we started, can now swim at least one length ol the pool. with many able to go even further. Several other students, who could 8lready swim, have now started working on more 8dvanced tèchniques Such 85 the front crawl with side breathing. CAFFE Swimming Students Students. Flrst God•t Game Congratulations to Mu5hliq. 5ayem and Shorif who completed their first ever game rnade in the Godot Engine. The aim of the game is to keep passing ihe ball from left to right, avoiding obstacles and collecting items to take you to the next level. The game is Called (Ektanal which n)eans'non-stop' Problem Solving Design Coding liul()I teain at i'¢ork Play at Itch.10

Students. Game at Godot Con 23 Our Godot students were honoured to have their garne played by some of the attendees of Godot Con 23 in Munich. Shorif. Mushliq and Sayem Joined a zoom call to watch fÈllow Godot developers play their game and give them feedback on how they can improve It. This was a huge opportunity for thern and we are very grateful to those who made th15 a special experience for our students. Godoi Con 23 Problem Sofving Cvding 4r4 Students. Game on Google Play Store (Ektana) Our Godot students have released their gatne Ektana INon-Stopl on the Google Play Store. Their game is now available for download on Android phones. We are really proud that they have published their first garne alld look forward to tllore in the lutuie. Problem SDfving Design Coding 64 Ektana on Google Play Ektana on Google Play Swlmmlng Cèrtlfl<#tss To end the swimming season for 2023, we awaided certificates to all our swimming students. Certificates range from Level I to Level 6 and reflect the skills and abilities each student has achieved. Students receivin9 their certificates

All the above events can be found on the CAFFE website at: www.cafebd.org/news

New and interesting events are added here throughout the year.

Student made games can be played at:

www.cafe.games

Future Plans

Swimming classes for girls

In 2024, we must provide swimming lessons for girls. Currently, it seems like the only way to achieve this is for Roksana to improve her swimming and train as a swimming teacher – at least to teach beginners. Once Roksana is trained she will be able to train other women to assist or take over the role at a later stage.

Look for a new coding intern/teacher

Shanta was making good progress with learning to code and teaching a class is MakeCode Arcade. Unfortunately, we have lost Shanta since she got married and moved to Dhaka. We now need to look for a new coding teacher as currently we do not have a CAFFE teacher for intermediate or advanced coding classes.

Purchase new computers

CAFFE computers are no longer in the best condition. With most of CAFFE’s spending going on building work and the pool there has not been any budget to buy new computers. In the future, we will not buy laptops as these are expensive in Bangladesh, they break easily and are difficult and costly to repair. Instead ,we will buy desktops PCs which are cheaper and can be easily repaired or upgraded in the future

Since having our own building, the need to use laptops is not so great. One of the main reasons for using laptops in the past was a) due to power-cuts and b) we were able to lock them all away in a safe at the end of the day. As we now have a generator at CAFFE and the

building is more secure, especially with Kobir and Roksana living at CAFFE, it should not be an issue using desktop computers.

A good desktop computer costs around £200-£250 in Bangladesh, so buying 20 will cost around £5000. Buying the same number of laptops with the same specs would cost nearly double that.

After having made huge changes in 2023 by offering 7 new classes (plus swimming), we do not plan to make major changes to the curriculum in 2024. Instead we need to keep going with the current plan to ensure students are making good progression and teachers are keeping their skills up-to-date.

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Swimming Certificates
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Level 2 Submerge head under water Complete one length of the pool with kickboard and kicking legs Float on back holding kickboard lone on chest or with one board under each handl Swim doggy paddle using beltlback float at least one width Level 3 Pick up larger item from the pool floor le.g. bottle) Swim one width doggy paddle with no floats or assistance Float on back with no floats or assistance Front float with no floats or assistance Level 4 Push and glide front float at least one width Push and glide front float and then begin to swim (doggy paddle) swim and turn to back float and then back to swimming Swim at least one length using combination of front doggy paddle and back float Pick up a coin from the bottom of the pool

Level 5 Swim at least 3 lengths without stopping using any combination of front stroke and back float Hold a tuck float for 5 seconds Perform a surface dive to pick up an item from the pool floor Level 6 Swim at least 5 lengths without stopping using any combination of front stroke and back float Switch from front float to back float and back to front again using a tuck forward/back (not side turn) Use front crawl arm and leg motion with side breathing

Class Photos

CAFFE

Tailoring centre

Ti¥Y •'

Your Company Name and/or Letter Head

BUSINESS ADVISORS • CHARTERED ACCOUNTANTS • REGISTERED AUDITORS

Mr Luke Brett Doyle 4 THE PYGHTLE WESTONING BEDFORD MK45 5LJ COMPUTERS ARE FREE FOR EVERYONE LIMITED

23 July 2024

Dear Luke,

Accounts for Period ended 31/12/2023

Please find attached final accounts for COMPUTERS ARE FREE FOR EVERYONE LIMITED for the period ended 31/12/2023 [including filleted/abbreviated accounts if appropriate].

Please review the attached carefully and if you are happy that the accounts can be approved please print out a set of each of the attached documents, obtain appropriate signatures at the foot of each Balance Sheet [and Directors Report, if relevant] and return the signed documents to this office.

Please do not hesitate to contact us if you have any queries.

Yours sincerely,

Cangaf Accountants

YOUR ADDRESS CAN GO HERE OR WHATEVER YOU MAY WANT IN THE FOOTER TELEPHONE: 01932 840572 FAX: 01932 855584 E-mail: support@btcsoftware.co.uk

COMPUTERS ARE FREE FOR EVERYONE LIMITED

Charity No. 1147000

Company No. 07978453

Trustees' Report and Unaudited Accounts

31 December 2023

COMPUTERS ARE FREE FOR EVERYONE LIMITED Contents

Pages
Trustees' Annual Report 3 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Summary Income and Expenditure Account 7
Balance Sheet 8
Notes to the Accounts 9 to 14
Detailed Statement of Financial Activities 15 to 16

Page 1

COMPUTERS ARE FREE FOR EVERYONE LIMITED Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 December 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 07978453

Charity No. 1147000

Registered Office

4 THE PYGHTLE WESTONING BEDFORD MK45 5LJ

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law.

The following Directors and Trustees served during the year:

S. BATCUP

L.B. BRETT DOYLE M. CYBELLE BATCUP

D.M. DOYLE I.L. DOYLE C. Mary Ayres

G. PHILLIPS

J.P. Roberts

V. Roberts

Accountants

Cangaf Accountants 235 Tonge Moor Road Bolton BL2 2HR

Bankers

Starling Bank 5th Floor London London Fruit and Wool Exchange E1 6PW

Page 2

COMPUTERS ARE FREE FOR EVERYONE LIMITED Trustees Annual Report

ACHIEVEMENTS AND PERFORMANCE

This was a very successful year for CAFFE. In 2022 we saw the centre getting back on its feet after opening the new building and after the COVID lockdown. By 2023, students had started making good progress and we saw some excellent work happening from younger students coding their own games, making gadgets in micro:bits to older students earning money online and tailoring students being able to earn money from local customers. This year was also notable for the completion of the swimming pool building work alongside our first group of swimming graduates as well as significant improvements in student knowledge as many are now in their second year of studying since the new school was opened.

CAFFE is being utilised in 3 ways…

1) for taught classes. These usually take place in the afternoon on weekdays and all-day Friday and Saturday.

2) for freelancing work. Students working towards earning money online through freelancing are able to come in the morning and evening. At these times, they either receive support from a teacher or Somir or they work independently on their projects. In addition, tailoring students are now working in a nearby room that we have rented as they had outgrown the small room at CAFFE and are spending a lot more of their time working on either learning or completing work for customers.

Overview of classes currently on offer are elaborated in the full trustees report appendix.

FINANCIAL REVIEW

In 2023, the majority of CAFFE’s funding came from its charity shop in Bedford. The shop had an income of £47,027 with a monthly average net income of £3,922. After rent and utility bills, bounce back loan repayment and travel costs, this left an average of £2,350 per month for charitable activities. We also received regular donations of £435 per month from gift aid donors and were able to claim back £1323 in Gift Aid tax relief for the year. Overall, the financial situation for CAFFE was very similar to the previous year (2022) although costs continued to rise in Bangladesh due to inflation.

This year also saw the building of the CAFFE Swimming Pool. While most of the costs for this were funded by donations from one of the CAFFE trustees alongside a corporate donation from Digital Ocean, extra money was required as the cost of building work in Bangladesh has increased significantly in the past few years. We also had to import a pool filter as a suitable one was not available locally.

Should CAFFE’s income drop drastically, this would not mean that the school in Bangladesh would have to close, as no rent is required for the building, however, the number of teachers would have to be reduced and therefore classes would also be reduced. The bigger risk would be with regards to liabilities in the UK such as the shop rent and CAFFE Bounce Back Loan.

It currently costs approximately £10 per student, per month to keep CAFFE operating.

The Trustees are responsible for keeping proper accounting records that 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 Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Page 3

COMPUTERS ARE FREE FOR EVERYONE LIMITED Trustees Annual Report

Signed on behalf of the board

L.B. BRETT DOYLE

Trustee

31 December 2023

Page 4

COMPUTERS ARE FREE FOR EVERYONE LIMITED Independent Examiners Report

Independent Examiner's Report to the trustees of COMPUTERS ARE FREE FOR EVERYONE LIMITED

I report to the charity trustees on my examination of the financial statements of COMPUTERS ARE FREE FOR EVERYONE LIMITED for the year ended 31 December 2023.

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 financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements 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 can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

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 financial statements to be reached.

Cecilia Afriyie Asamoah ACCA Cangaf Accountants 235 Tonge Moor Road Bolton

BL2 2HR 31 December 2023

Page 5

COMPUTERS ARE FREE FOR EVERYONE LIMITED Statement of Financial Activities

for the year ended 31 December 2023

Notes
Income and endowments
from:
Donations and legacies
4
Charitable activities
5
Other trading activities
6
Other
7
Total
Expenditure on:
Other
8
Total
Net gains on investments
Net income/(expenditure)
9
Transfers between funds
Net income/(expenditure)
before other gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2023
£
7,510
-
46,581
-		 Restricted
funds
2023
£
-
-
-
-		 Total funds
2023
£
7,510
-
46,581
-		 Total funds
2022
£
5,688
46,741
-
876
54,091
40,096		 -
-		 54,091
40,096		 53,305
66,744
40,096
-		 -
-		 40,096
-		 66,744
-
13,995
-		 -
-		 13,995
-		 (13,439)
-
13,995 - 13,995 (13,439)
13,995
51,878		 -
7,000		 13,995
58,878		 (13,439)
72,317
65,873 7,000 72,873 58,878

Page 6

COMPUTERS ARE FREE FOR EVERYONE LIMITED Summary Income and Expenditure Account

for the year ended 31 December 2023

Income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net income/(expenditure) before tax
for the year
Net income /(expenditure )for the year		 2023
£
54,091
54,091
40,096
-
40,096
13,995
13,995		 2022
£
53,305
53,305
66,399
345
66,744
(13,439)
(13,439)

Page 7

COMPUTERS ARE FREE FOR EVERYONE LIMITED Balance Sheet

at 31 December 2023

Company No.
07978453
Notes
2023
£
Fixed assets
Tangible assets
11
79,691
79,691
Current assets
Debtors
12
2,400
Cash at bank and in hand
1,590
3,990
Creditors:Amount falling due within one year
13
(1,058)
Net current assets/(liabilities)
2,932
Total assets less current liabilities
82,623
Creditors:Amounts falling due after more than one year
14
(9,750)
Net assets excluding pension asset or liability
72,873
Total net assets
72,873
The funds of the charity
Restricted funds
15
Restricted income funds
7,000
7,000
Unrestricted funds
15
General funds
65,873
65,873
Reserves
15
Total funds
72,873		 2022
£
68,886
68,886
2,400
1,401
3,801
(13,809)
(10,008)
58,878
-
58,878
58,878
7,000
7,000
51,878
51,878
58,878

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 December 2023 the company was entitled to exemption 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 acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 31 December 2023

And signed on its behalf by:

D.M. DOYLE Trustee

31 December 2023

Page 8

COMPUTERS ARE FREE FOR EVERYONE LIMITED Notes to the Accounts

for the year ended 31 December 2023

Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

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COMPUTERS ARE FREE FOR EVERYONE LIMITED Notes to the Accounts

Expenditure

Taxation

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

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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COMPUTERS ARE FREE FOR EVERYONE LIMITED Notes to the Accounts

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

3 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Charitable activities
Other
Total
Expenditure on:
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from donations and legacies		 Unrestricted
funds
2022
£
5,688
46,741
876
53,305
66,744
66,744
(13,439)
(13,439)
(13,439)
65,317
51,878
Unrestricted
£
7,510
7,510		 Restricted
funds
2022
£
-
-
-
-
-
-
-
-
-
7,000
7,000
Total
2023
£
7,510
7,510		 Total funds
2022
£
5,688
46,741
876
53,305
66,744
66,744
(13,439)
(13,439)
(13,439)
72,317
58,878
Total
2022
£
5,688
5,688

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COMPUTERS ARE FREE FOR EVERYONE LIMITED

Notes to the Accounts

6
Income from other trading activities
7
Other income
8
Other expenditure
Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
9
Net income/(expenditure) before transfers
This is stated after charging:
Depreciation of owned fixed assets
10 Staff costs
Salaries and wages		 Unrestricted
£
46,581
46,581
Unrestricted
£
780
5,402
9,600
-
21,693
2,621
40,096
2023
£
-
2023
53
53		 Total
2023
£
-
-
Total
2023
£
46,581
46,581
Total
2023
£
-
-		 Total
2022
£
46,741
46,741
Total
2022
£
-
-
Total
2022
£
876
876
Total
2023
£
780
5,402
9,600
-
21,693
2,621
40,096		 Total
2022
£
332
2,467
11,276
345
50,793
1,531
66,744
2022
£
345
2022
-
-

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

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COMPUTERS ARE FREE FOR EVERYONE LIMITED Notes to the Accounts

11 Tangible fixed assets

£
Cost or revaluation
At 1 January 2023
47,106
Additions
9,365
At 31 December 2023
56,471
Depreciation and
impairment
At 1 January 2023
-
At 31 December 2023
-
Net book values
At 31 December 2023
56,471
At 31 December 2022
47,106
12 Debtors
Prepayments and accrued income
13 Creditors:
amounts falling due within one year
Bank loans and overdrafts
Other creditors
Accruals
14 Creditors:
amounts falling due after more than one year
Bank loans and overdrafts		 £
22,500
-
22,500
3,375
3,375
19,125
19,125
2023
£
2,400
2,400
2023
£
-
1,059
(1)
1,058
2023
£
9,750
9,750		 £
44,966
1,440
46,406
42,311
42,311
4,095
2,655		 £
114,572
10,805
125,377
45,686
45,686
79,691
68,886
2022
£
2,400
2,400
2022
£
12,750
1,059
-
13,809
2022
£
-
-

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COMPUTERS ARE FREE FOR EVERYONE LIMITED Notes to the Accounts

15 Movement in funds

Restricted funds:
Restricted income funds:
Total
Unrestricted funds:
General funds
Total funds
16 Analysis of net assets between funds
Fixed assets
Net current assets
Creditors due in more than one year and
provisions
17 Reconciliation of net debt
Cash and cash equivalents
Bank loans
Net debt		 At 1 January
2023
7,000
7,000
51,878
58,878		 Incoming
resources
(including
other
gains/losses
)
£
-
-
54,091
54,091
Unrestricted
funds
£
72,691
2,932
(9,750)
65,873
At 1 January
2023
£		 Resources
expended
£
-
-
(40,096)
(40,096)
Restricted
funds
£
7,000
-
-
7,000
Cash flows
£		 At 31
December
2023
£
7,000
7,000
65,873
72,873
Total
£
79,691
2,932
(9,750)
72,873
At 31
December
2023
£
1,401 189 1,590
1,401
(12,750)
(12,750)
(11,349)		 189
3,000
3,000
3,189		 1,590
(9,750)
(9,750)
(8,160)

18 Related party disclosures Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 14

COMPUTERS ARE FREE FOR EVERYONE LIMITED Detailed Statement of Financial Activities

for the year ended 31 December 2023

Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Other
Total income and endowments
Expenditure on:
Employee costs
Salaries/wages
Staff training
Staff welfare
Temporary staff
Motor and travel costs
Travel and subsistence
Premises costs
Rent
General administrative costs,
including depreciation and
amortisation
Depreciation of land and
buildings
Bank charges
General insurances
Information and publications
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs		 Unrestricte
d funds
2023
£
7,510
7,510
-
-
46,581
46,581
-
-
54,091
53
277
310
140
780
5,402
5,402
9,600
9,600
-
283
538
3,288
-
16,736
848
21,693		 2023
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total funds
2023
£
7,510
7,510
-
-
46,581
46,581
-
-
54,091
53
277
310
140
780
5,402
5,402
9,600
9,600
-
283
538
3,288
-
16,736
848
21,693		 Total funds
2022
£
5,688
5,688
46,741
46,741
-
-
876
876
53,305
-
332
-
-
332
2,467
2,467
11,276
11,276
345
246
747
19,622
741
29,437
-
51,138

Page 15

COMPUTERS ARE FREE FOR EVERYONE LIMITED Detailed Statement of Financial Activities

COMPUTERS ARE FREE FOR EVERYONE LIMITED
Detailed Statement of Financial Activities
Accountancy and bookkeeping
Management charges
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income/(expenditure)
Net income/(expenditure) before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 750
128
1,743
2,621
40,096
40,096
-
13,995
13,995
-
13,995
51,878
65,873		 -
-
-
-
-
-
-
-
-
-
-
7,000
7,000		 750
128
1,743
2,621
40,096
40,096
-
13,995
13,995
-
13,995
58,878
72,873		 745
498
288
1,531
66,744
66,744
-
(13,439)
(13,439)
-
(13,439)
72,317
58,878

Page 16