## **Computers Are Free For Everyone Ltd.** 

## **Annual Report 2024** 

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 



## **Financial Review and Risk Assessment** 

In 2024, the majority of CAFFE’s funding came from its charity shop in Bedford. The shop had a gross income of £50,161 (net £49,655) with a monthly average net income of £4,137. 

We also received regular donations of £425 per month from gift aid donors and were able to claim back £967 in Gift Aid tax relief for the year. 

After rent and utility bills, transaction fees, bounce back loan repayment and travel costs, this left an average of £2,335 per month for charitable activities. 

Overall, the financial situation for CAFFE was very similar to the previous year (2023) while costs continued to rise in Bangladesh due to inflation this was somewhat offset due to the more favourable exchange rate in the second half of 2024; although this is not something that is guaranteed to continue in 2025. 

This year saw less major building work than the past two years. The biggest task was fitting a pool filter to the swimming pool which has greatly improved the water quality. We also purchased eight new computers which have replaced some very old laptops and allowed us to teach using software that requires more powerful hardware (Blender for 3D modelling and Godot 4) 

The greatest risk to CAFFE’s financial situation remains any threats to the shop’s operations. This has been somewhat mitigated by negotiating a new two-year contract with the landlord which includes the option to terminate the lease with six months’ notice. This means that at any time, we would only need to find six months’ rent should an emergency force the shop to close immediately. We would also be due back three months’ rent deposit which would help with that expense. This puts us in a much more secure position compared to one year ago. 

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 there, 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 CAFFE Bounce Back Loan. 

## **Political Instability** 

In July/August of 2024 Bangladesh went through a period of political upheaval. The government was ousted after a series of protests that turned deadly. During this time there were frequent internet outages and communication with the school was difficult. The government also closed all channels of receiving money into the country which was very problematic as we needed to send salaries to staff and cover expenses such as electricity bills. At the time there was no way of knowing how long this situation would last for and it was extremely worrying. Fortunately, things returned to normal by the middle of August 



after the former PM resigned and fled the country. This did, however, highlight the need to keep some reserves in Bangladesh should anything like this ever happen again. 

## **Overview of CAFFE 2024** 

Total Classes per week: **21** 

Taught Hours per week: **57** 

Self-Study Hours per week: **36** 

Swimming hours per week (Apr to Nov): **9** 

Total Time: **93** hours per week ( **102** during swimming season) 

Total Students for the year: **236** 

Teachers: **6** full time | **2** part time 

## **Achievements and Performance** 

## **3D Graphics** 

This year we saw significant student progress in 3D graphic design and game development. We now have several students who should soon be ready to make and sell 3D assets online. 



## **Game Design and Coding** 

Our game development students also entered a game jam and ranked 97 out of 188 which was a great achievement considering they were competing against a lot of people who were older and more experienced. 

Space Run Game 

One student, Sayem, has been particularly pro-active, coming to CAFFE outside of class to work on his own game ‘Catch Colour’ where the player needs to collect drops of paint while avoiding falling obstacles. 

## **New Coding Teacher** 

This year we also hired a new teacher for coding and game development, Rabiul. Rabiul is a former CAFFE student from when we had a school in Dhaka; it has been great to welcome him back. Rabiul also entered a game jam on his own and came 49 out of 112. 

Even more impressive was when he made a 3D version of his 2D game for that jam. Hiring Rabiul has greatly enhanced our ability to teach coding to a higher level. 



## **Swimming** 

We installed a pool filter to help keep the swimming pool clean. 

We were also able to start swimming lessons for girls. 

We had a total of 54 swimming students (36 boys, 18 girls) 

## **Cooking** 

Another notable success was the launch of _Roksana’s Kitchen_ . Through this, CAFFE students, led by Roksana, made and sold cakes online through Facebook. This has generated a small amount of income but more importantly 

it has served as excellent practice for both Roksana and the students. Since October 2024, Roksana’s Kitchen sold 53 cakes for a profit of around £120. 

## **Young Engineers** 

Our young engineers made working boats using motors. It was good to be able to use the pool for something during the off-season. They also made a 

model town with a model ambulance with working lights and sirens using Arduino boards. 



## **Tailoring** 

Tailoring students made uniforms for the students of another charity school, the HB Foundation (ht ~~a~~ ps://hbfoundaton.co.uk/) They have also been taking orders for friends, family and others in the local community, earning supplementary income for their school expenses and families. 

## **Purchase of eight new computers and school electricity upgrades** 

One of our goals at the end of 2023 was to purchase new computers. In 2024, we were able to purchase eight new computers. For many years, we prioritised laptops due to security (we could lock them away in a safe at night) and due to the unreliable electricity supply. This, however, came with several drawbacks such 

as poor build quality of the laptops and expensive repairs. 

We are now in a better position to use desktop PCs instead of laptops. Security is less of an issue now that we have our own school and recent upgrades to the school’s electrical situation (including voltage stabilisers and back-up battery power supply) means we do not really need laptops anymore. Desktop PCs are cheaper to buy, maintain and upgrade so we are planning on slowly being able to have a desktop PC for every student in the class. 

Our new computers are a big improvement on the old laptops and better suited for more demanding software such as Blender for 3D design and Godot 4 for 3D game design. 



## **Future Plans** 

## _Curriculum Review_ 

In 2025 we need to review CAFFE’s curriculum. For several years we have focused on training students for freelancing work, specifically, 2D design for logos, business cards etc… The competition in this market is highly saturated and many of the simpler jobs that our students are trained for are under threat from AI tools. It appears to be more difficult for students to get work than in the past 3 or 4 years and rates of pay are no longer as good as they once were especially considering the high inflation rate in Bangladesh over the past 2 years. 

Work involving more skilled workers is still available, but it takes time for students to learn this, whereas previously students had been able to learn and start earning with simple design jobs within 1 year. 

One goal will be for CAFFE to reach out to local businesses in the IT sector to see what their needs are and explore whether we can integrate this into our curriculum given out current skill set. 

The curriculum for younger students (Young Engineers, Game Design, Micro:bits, Minecraft) is working well and does not need to be changed in 2025. 

## _Game Development_ 

## Art 

CAFFE is slowly moving into a position where students, supported by staff, can produce good assets for 2D and 3D games. In 2025 we aim to launch an online asset store where other game developers can find assets for their games. To begin with, these will all be free with a view to selling paid assets at a later stage. 

Currently this is an area that is somewhat shielded from AI, not because AI tools cannot create this work but because creatives working to make games are, for the most part, against using AI generated work. Online marketplaces such as itch.io and Steam require developers to state whether AI was used in their work and there is a stigma against using it among many people. This is different to a lot of the freelancing jobs where a small business owner just wants a logo as quickly and cheaply as possible. 

## Coding 

Never before has CAFFE had young students at such an advanced stage in their coding ability. The closest we came was with two former students. One had already left school and was working full time as an intern at CAFFE (he later went on to get a job as a game developer). The other student was showing a lot of promise but, sadly, our school in Dhaka closed and he stopped learning. This student, Rabiul, now aged 20, has moved to Sylhet to 



continue working with us. He has been busy getting back up to speed with coding and the result is that we now have the ability to teach coding to more students than before. 

Learning to code to a good level takes several years when our students are only able to come once or twice a week, so this is a long process and is why we are focussing on younger students. Also, coding is not something that suits everyone and is something that students need to try out before deciding to pursue it. Next year, we aim to progress more students from simple block-based coding software to typed coding with Godot. 

## _Swimming_ 

In 2025, we will not be able to start swimming classes until after Eid in April which is a bit later that we hoped but cannot be helped. Students and teachers will not swim while fasting over Eid. Teachers are now quite proficient in helping non-swimmers overcome their anxiety about the water and get to a stage where they can doggy-paddle and float to give them the best chance of survival in an emergency. 

Some past students are now ready for learning front crawl and breathing techniques but our teachers are currently not very confident with that themselves so instructor training will need to focus on improving their skills and confidence. 

We also need to work with Roksana, who teaches the girls, to improve her swimming ability. Ideally, we would like to find an assistant for Roksana but this might be a challenge. 

## _Infrastructure_ 

The purchase of 8 new computers in 2024 has been a massive help. We hope to add to this number in 2025 depending on finances. 

A donation of £125 (including Gift Aid) for swimming resources made at the end of 2024 and will be used for swimming materials such as noodles, goggles and swimming costumes. We now provide swimming costumes for students to wear as this helps to keep the water cleaner (these are then washed by us before the next class). 

We are constantly struggling with electricity issues; it is likely that we may need to replace some of our back up batteries in 2025, or even add to capacity if we do have more desktop PCs to run. 

## _Student Tracking_ 

Now that we are settled in one area, we will begin better tracking of what happens to former students. We want to know of they find employment and if that employment utilises any skills they learned from CAFFE. 



**Photos and videos available at www.cafebd.org/news** 

**Student made games can be played at:** ~~—~~ **www.cafe.games** 



COMPUTERS ARE FREE FOR EVERYONE LIMITED
Charity No. 1147000
Company No. 07978453
Trustees. Report and Unaudited Accounts
31 December 2024
Document ID.. 6d16ea29-45d7-448f-ad7c-f71 a1881 bd1 a

COMPUTERS ARE FREE FOR EVERYONE LIMITED
Contents
Pages
2to6
Trustees, Annual Report
Independent Examiner's Report
Statement of Financial Activities
Summary Income and Expenditure Account
Balance Sheet
io
Statement of Cash flows
li
Notes to the Accounts
12to18
Detailed Statement of Financial Activities
19to20
Document ID..
16ea29-45d7-448f-ad7c-f71 a1881 bd1 a

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 2024.
REFERENCE AND ADMINISTRATIVE DEfAILS
Company No. 07978453
Charity No. 1147000
Reglstered 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. BRErr 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
8L2 2HR
Bankers
Starling Bank
5th Floor
London
London Fruit and Wool Exchange
E16PW
ACHIEVEMENTS AND PERFORMANCE
Document I
ea29-45d7-448f-ad7c-f71 a1881 bd1 a

COMPUTERS ARE FREE FOR EVERYONE LIMITED
Trustees Annual Report
3D Graphics
This year we saw significant Student progress in 3D graphic design and game development. We now have
several students who should soon be ready to make and sell 3D assets online.
Game Design and Coding
Our game development students also entered a game jam and ranked 97 out of 188 which was a great
achievement considering they were competing against a lot of people who were older and more
experienced.
One student, Sayem, has been particularly pro-active, coming to CAFFE outside of class to work on his own
game 'Catch Colour, where the player needs to collect drops of paint while avoiding falling obstacles.
New Coding Teacher
This year we also hired a new teacher for coding and game development, Rabiul. Rabiul is a former CAFFE
student from when we had a school in Dhaka" it has been great to welcome him back. Rabiul also entered a
game jam on his own and came 49 out of112.
Even more impressive was when he made a 3D version of his 2D game for thatjam. Hiring Rabiul has greatly
enhanced our ability to teach coding to a higher level.
Swimming
We installed a pool tilter to help keep the swimming pool clean.
We were also able to start swimming lessons for girls.
We had a total of 54 swimming students {36 boys, 18 girls)
Cooking
Another notable success was the launch of Roksana's Kitchen. Through this. CAFFE students. led by Roksana,
made and sold cakes online through Facebook. This has generated a small amount of income but more
importantly it has served as excellent practice for both Roksana and the students. Since October 2024,
Roksana's Kitchen sold 53 cakes for a profit of around £120.
Young Engineers
Our young engineers made working boats using motors. It was good to be able to use the pool for something
during the off-season. They also made a model town with a model ambulance with working lights and sirens
using Arduino boards.
Tailoring
Tailoring students made uniforms for the students of another charity school, the HB Foundation
Ihttps://hbfoundation.co.uk4 They have also been taking orders for friends, family and others in the local
community, earning supplementary income for their school expenses and families.
Document I
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COMPUTERS ARE FREE FOR EVERYONE LIMITED
Trustees Annual Report
Purchase of eight new computers and school electricity upgrades
One of our goals at the end of 2023 was to purchase new computers. In 2024, we were able to purchase
eight new computers. For many years, we prioritised laptops due to security (we could lock them away in a
safe at night) and due to the unreliable electricity supply. This, however, came with several drawbacks such
as poor build quality of the laptops and expensive repairs.
We are now in a better position to use desktop PCS instead of laptops. Security is less of an issue now that we
have our own school and recent upgrades to the school's electrical situation (including voltage stabilisers and
back-up battery power supply) means we do not really need laptops anymore. Desktop Pcs are cheaper to
buy, maintain and upgrade so we are planning on slowly being able to have a desktop PC for every student in
the class.
Our new computers are a big improvement on the old laptops and better suited for fflore demanding
software such as Blender for 3D design and Godot 4 for 3D game design.
Future Plans
Curriculum Review
In 2025 we need to review CAFFE'S curriculum. For several years we have focused on training students for
freelancing work. specifically. 2D design for logos, business cards etc.. The competition in this market is
highly saturated and many of the simplerjobs that our students are trained for are under threat from Al
tools. It appears to be more difficult for students to get work than in the past 3 or 4 years and rates of pay
are no longer as good as they once were especially considering the high inflation rate in Bangladesh over the
past 2 years.
Work involving more skilled workers is still available, but rt takes time for students to leam this, whereas
previously students had been able to learn and start earning with simple design jobs within 1 year.
One goal will be for CAFFE to reach out to local businesses in the IT sector to see what their needs are and
explore whether we can integrate this into our curriculum given out current skill set.
The curriculum for younger students (Young Engineers, Game Design, Micro:bits, Minecraft) is working well
and does not need to be changed in 2025.
Game Development
Art
CAFFE is slowly moving into a position where students, supported by staff, can produce good assets for 2D
and 3D games. In 2025 we aim to launch an online asset store where other game developers can find assets
for their games. To begin with, these will all be free with a view to selling paid assets at a later stage,
Currently this is an area that is somewhat shielded from Al, not because Al tools cannot create this work but
because creatives working to make games are, for the most part, against using Al generated work. Online
marketplaces such as itch.io and Steam require developers to state whether Al was used in their work and
there is a stigma against using it among many people. This is different to a lot of the freelancing jobs where a
small business owner just wants a logo as quickly and cheaply as possible.
Document I
6ea29-45d7-448f-ad7c-f71 a1881 bd1 a

COMPUTERS ARE FREE FOR EVERYONE LIMITED
Trustees Annual Report
Coding
Never before has CAFFE had young students at such an advanced stage in their coding ability. The closest we
came was with two former students. One had already left school and was worfiing full time as an intern at
CAFFE (he later went on to get ajob as a game developer). The other student was showing a lot of promise
but, sadly, our school in Dhaka closed and he stopped learning. This student, Rabiul, now aged 20, has moved
to Sylhet to continue working with us. He has been busy getting back up to speed with coding and the result
is that we now have the ability to teach coding to more students than before.
Leaming to code to a good level takes several years when our students are only able to come once or twice a
week, so this is a long process and is why we are focussing on younger students. Also, coding is not
something that suits everyone and is something that students need to try out before deciding to pursue it.
Next year, we aim to progress more students from simple block-based coding software to typed coding with
Godot.
Swimming
In 2025, we will not be able to start swimming classes until after Eid in April which is a bit later that we hoped
but cannot be helped. Students and teachers will not swim while fasting over Eid. Teachers are now quite
proficient in helping non-swimmers overcome their anxiety about the water and get to a stage where they
can doggy-paddle and float to give them the best Chan￿ of survival in an emergency.
Some past students are now ready for leaming front crawl and breathing techniques but our teachers are
currently not very confident with that themselves so instructor training will need to focus on improving their
skills and confidence.
We also need to work with Roksana, who teaches the girls, to improve her swimming ability. Ideally, we
would like to find an assistant for Roksana but this might be a challenge.
FINANCIAL REVIEW
In 2024, the majority of CAFFE'S funding came from its charity shop in Bedford. The shop had a gross income
of £50,161 (net £49,655) with a monthly average net income of £4,137.
We also received regular donations of £425 per month from gift aid donors and were able to claim back £967
in Gift Aid tax relief for the year.
After rent and utility bills. transaction fees, boun￿ back loan repayment and travel costs, this left an average
of £2,335 per month for charitable activities.
Overall, the financial situation for CAFFE was very similar to the previous year (2023) while costs continued to
rise in Bangladesh due to inflation this was somewhat offset due to the more favourable exchange rate in the
second half of 2024" although this is not something that is guaranteed to continue in 2025.
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 O￿an, extra money
was required as the cost of building work in Bangladesh has increased significantly in the past few years. We
also had to irnport a pool filter as a suitsble 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 riskwould 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.
Document I
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COMPUTERS ARE FREE FOR EVERYONE LIMITED
Trustees Annual Report
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 accordan￿ 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)
Signed on behalf of the board
L.B. BRETT DOYLE &- 4L*6-
Trustee
31 December 2024
Document I
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COMPUTERS ARE FREE FOR EVERYONE LIMITED
Independent Examiners Report
Independent Examiner's Report to the truslees of COMPUTERS ARE FREE FOR EVER YONE 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 De￿mber 2024.
Responsibilities and basis of report
As the charity's trustees of the company land also its directors for the purposes of company law) you are
responsible for the preparation of the f inancial statements in accordance with the requirements of the
Companies Act 2006 (Ihe 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 Cornmission under section
145151 (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:
accounting records were not kept in accordance with section 386 of the 2006 Act ' or
the financial statements do not accord with those records. or
the financial statements do not comply with the accounting requirements under section 396 of the 2006
Act other than any requirement that the financial statements give a'true and fair, view which is not a
matter considered as part of an independent examination" or
the financial statements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the financial
statements to be reached.
CECILIA ASAMOAH ACCA/ MBA
Cangaf Accountants
235 Tonge Moor Road
Bolton
BL2 2HR
31 December 2024
Document I
ea29-45d7-448f-ad7c-f71 a1881 bd1 a

COMPUTERS ARE FREE FOR EVERYONE LIMITED
Statement of Financial Activities
for the year ended 31 December 2024
Unrestricted Restricted
funds
funds Total funds Total funds
2024
2024
2024
2023
Notes
Income and endowments
from:
Donations and legacies
Other trading activities
6,783
50,948
6,783
50,948
7,510
46,581
Total
57,731
57,731
54,091
Expenditure on:
Other
53,671
53,671
53,671
53,671
40,096
40,096
Total
Net gains on investments
Net income
4,060
4,060
13,995
Transfers between funds
Net income before other
gains/{losses)
4,060
4,060
13,995
Other gains and losses
Net movement in funds
4,060
4,060
13,995
Reconciliation of funds:
Total funds brought forward
65,873
7,000
72,873
58,878
Total funds carried fO￿ard
69,933
7,000
76,933
72,873
Document I
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COMPUTERS ARE FREE FOR EVERYONE LIMITED
Summary Income and Expendilure Account
for the year ended 31 December 2024
2024
2023
Income
57,731
54,091
Gross income lor the year
Expenditure
57,731
53,671
54,091
40,096
Total expenditure for the year
Net income before tax for the year
53,671
4,060
40,096
13,995
Net income for the year
4,060
13,995
Document I
ea29-45d7-448f-ad7c-f71 a1881 bd1 a

COMPUTERS ARE FREE FOR EVERYONE LIMITED
Balance Sheet
at 31 December 2024
Company No. 07978453
Notes
2024
2023
Fixed assets
Tangible assets
79,691
79,691
79,691
79,691
Current assets
Debtors
Cash at bank and in hand
2,400
2.461
4,861
(848)
4,013
83,704
(6,771)
76,933
2,400
1,590
3,990
{1 ,058)
2,932
82,623
19,7501
72,873
Creditors: Amount falling due within one year
Net current assets
10
Total assets less current liabilities
Creditors: Amounts falling due after more than one year
Net assets excluding pension asset or liability
Total net assets
76,933
72,873
The funds of the charity
Restricted funds
Restricted income funds
12
7,000
7,000
7,000
7,000
Unrestricted lunds
General funds
12
69,933
69,933
65,873
65,873
Reserves
12
Total funds
76,933
72,873
These accounts have been prepared in accordan￿ with the special provisions of Part 15 of the Companies
Act 2006 relating to small companies.
For the year ended 31 De￿mber 2024 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 accordan￿ 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 310ecember 2024
And signed on its behalf by:
I. L DOYLE
Trustee
31 December 2024
Document I
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COMPUTERS ARE FREE FOR EVERYONE LIMITED
Statement of Cash flows
for the year ended 31 December 2024
2024
2023
Cash flows f rom operatlng actlvltles
Net income per Statement of Financial Aclivilies
4,060
13,995
Adjustments for:
Decrease in trade and other payables
(210)
Net cash provided by operating actlvllies
3,850
13,995
Net cash used In investing aclivities
(10,8051
Cash flows from flnancing actlvities
Repayment of b)rrowings
(2,979)
(3,000)
Net cash used in financing activities
(2,979)
{3,0001
Net increase in cash and cash equivalents
871
190
Cash and cash equivalents at the beginning of the year
1,590
1,401
Cash and cash equivalents at the end of the year
2,461
1,591
Components of cash and cash equivalents
Cash and bank balances
2,461
1,590
2,461
1,590
Document I
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COMPUTERS ARE FREE FOR EVERYONE LIMITED
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basls of preparatlon
The financial statements have been prepared in accordan￿ with Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to Charities preparing their accounts in accordan￿ with
the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1
January 20151- (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) sin
last year and no changes have been made to accounts for previous years.
Fund accounting
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the
general objects of the charity.
These are unrestricted f unds earmarked by the trustees for particular purposes.
These are unrestricted funds which include a revaluation reserve representing the
restatement ol investment assets at their market values.
These are available for use subject to restrictions imposed by the donor or through
terms of an appeal.
Designated funds
Revaluation funds
Restricted funds
Income
Recognition of
income
Income is included in the Statement of Financial Activities (SoFA} when the charity
becomes entitled to, and virtually certain to receive, the income and the amount of
the income can be measured with sufficient reliability.
Incorne with related Where income has related expenditure the income and related expenditure is
expenditure
reported gross in the SOFA.
Donations and
legacies
Voluntary income received by way of grants, donations and gifts is included in the
the SOFA when receivable and only when the Charity has unconditional
entitlement to the income.
Tax reclaims on
Income from tax reclaims is included in the SOFA at the same time as the
donations and gifts gift/donation to which it relates.
Donated services
These are only included in income {with an equivalent amount in expenditure)
and f acilities
where the benefit to the Charity is reasonably quantifiable, measurable and
material.
Volunteer help
The value of any volunteer help received is not included in the a(Lounts.
Investment income This is included in the accounts when receivable.
Gains/{lossesl 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/{lossesl on
investment assets
This includes any gain or loss on the sale of investments.
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COMPUTERS ARE FREE FOR EVERYONE LIMITED
Notes to the Accounts
Expenditure
Recognition of
expenditure
Expenditure is recognis￿￿ on an accruals basis. Expenditure includes any VAT which
cannot be f ully recovered, and is reported as part of the expenditure to which it
relates.
Expenditure on
These comprise the costs associated with attracting voluntary income, fundraising
raising funds
trading costs and investment management costs.
Expenditure on
These comprise the costs incurred by the Charity in the delivery of its activities and
charitable activities services in the furtheran￿ of its objects, including the making of grants and
governance costs.
All grant expenditure is accounted for on an actual paid basis plus an accrual for
grants that have been approved by the trustees at the end of the year but not yet
paid.
These include those costs associated with meeting the constitutional and statutory
requirements of the Charity, including any audivindependent examination fees,
costs linked to the strategic management of the Charity, together with a share of
other administration costs.
Other expenditure These are SUPFrf)rt costs not allocated to a particular activity.
Grants payable
Governance costs
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 balan￿ sheet
date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they
arise.
Slocks
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 ÈK)rrowings 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 c￿dItorS
Short term creditors are measured at the transaction pri￿. 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
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the
charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of
exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net inLX)me/expenditure.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of
ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified
as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the
inception of the lease or, if lower. at the present value of the minimum lease payments. The
corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation.
Lease payments are apportioned between finan￿ expenses and reduction of the lease obligation so as to
achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are
recognised immediately, unless they are directly attributable to qualifying assets, in which case they are
capitalised in accordan￿ with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases, such incentives are
recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental
expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a
pension plan under which the company pays fixed contributions into a separate entity. Once the
contributions have been paid the company has no further payments obligations. The contributions are
recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.
The assets of the plan are held separately from the company in independently administered funds.
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.
Document I
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COMPUTERS ARE FREE FOR EVERYONE LIMITED
Notes to the Accounts
3 Statement of Financial Activities- prior year
Unrestricted
funds
2023
Restricted
funds Total lunds
2023
2023
Income and endowments from:
Donations and legacies
Other trading activities
Total
7,510
46,581
54,091
7,510
46,581
54,091
Expenditure on:
Other
40,096
40,096
40,096
Total
40,096
Net Income
13,995
13,995
Net Income before other
gains/(losses)
Other gains and losses:
Net movement in funds
13,995
13,995
13,995
13,995
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
51,878
65,873
7,000
7,000
58,878
72,873
4 Income from donations and legacies
Unrestricted
Total
Total
2023
2024
6,783
6,783
6,783
6,783
7,510
7,510
5 Income from other trading activities
Unrestricted
Total
2024
Total
2023
50,948
50,948
50,948
50,948
46,581
46,581
Document I
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COMPUTERS ARE FREE FOR EVERYONE LIMITED
Notes to the Accounts
6 Olher expenditure
Unrestricted
Total
2024
Total
2023
Employee costs
Motor and travel costs
406
406
780
2,067
11,495
38,852
851
53,671
2,067
11,495
38,852
851
53,671
5,402
9,600
21,821
2,493
40,096
Premises costs
General administrative costs
Legal and professional costs
7 Staff costs
2024
24
24
2023
53
53
Salaries and wages
No employee received emolurnents in excess of £60.000.
8 Tangible fixed assets
Cost or revaluation
At 1 January 2024
At 31 December 2024
Depreciation and
impairment
At 1 January 2024
At 31 December 2024
78,971
78,971
46,406
46,406
125,377
125,377
3,375
3,375
42,311
42,311
45,686
45,686
Net book values
At 31 December 2024
At 31 December 2023
9 Deblors
75,596
75,596
4,095
4,095
79,691
79,691
2024
2023
Other debtors
2,400
2,400
2,400
2,400
10 Creditors:
amounts falling due within one year
2024
2023
Other creditors
Accruals
1,059
(1)
1,058
Document I
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COMPUTERS ARE FREE FOR EVERYONE LIMITED
Notes to the Accounts
11 Credilors:
amounts falling due after more than one year
2024
2023
Bank loans and overdrafts
6,771
6,771
9,750
9,750
12 Movemenl In funds
Incomlng
resources
(Includlng
other
At 1 January gainsAosses
2024
Resources
expended
At31
December
2024
Restricted funds:
Restricted income funds:
7,000
7,000
Total
7,000
7,000
Unrestricted funds:
General funds
65,873
57,731
{53,671)
69,933
Total funds
13 Analysis of net assets between funds
72,873
57,731
153,671)
76,933
Unrestricted
funds
Restricted
funds
Total
Fixed assets
Net current assets
Creditors due in more than one year and
provisions
56,471
4,013
23,220
79,691
4,013
(6,771)
(6,771)
53,713
23,220
76,933
14 Reconcilialion of net debt
A131
December
2024
At 1 January
2024
Cash Ilows
Cash and cash equivalents
1,590
1,590
871
871
2,461
2,461
Bank loans
(9,750}
(9,750}
2,979
2,979
(6,771)
(6,771)
Net debt
(8,160}
3,850
(4,310)
Document I
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COMPUTERS ARE FREE FOR EVERYONE LIMITED
Notes to the Accounts
15 Related party disclosures
Controlllng party
The company is limited by guarantee and has no share capital. thus no single party controls the company.
Document I
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COMPUTERS ARE FREE FOR EVERYONE LIMITED
Detailed Statemenl of Financial Activilies
for the year ended 31 December 2024
Unrestricte
d funds
2024
Total funds Totsl funds
2024
2023
2024
Income and endowments from:
Donations and legacies
6.783
6,783
6,783
6,783
7,510
7,510
Other trading activities
50,948
50,948
57,731
50,948
50.948
46.581
46,581
54,091
Total income and endowments
57,731
Expenditure on:
Employee costs
Salaries/wages
Staff training
Staff welfare
Temporary staff
24
382
24
382
53
277
310
140
780
406
406
Motor and travel costs
Travel and subsistence
2,067
2,067
2,067
2,067
5,402
5,402
Premises costs
Rent
Rates
Light, heat and power
9,600
1,082
813
11,495
9,600
1,082
813
11,495
9,600
9,600
General administrative costs,
including depreciation and
amortisation
Bad debts
Bank charges
General insurances
Information and publications
Postage and couriers
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
31,659
168
675
408
61
31,659
168
675
408
61
16,736
283
538
128
447
447
106
1,112
2.992
1,224
38,852
106
1,112
2,992
1,224
38,852
3,288
848
21,821
Legal and professional costs
Accountancy and bookkeeping
788
788
750
Document I
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COMPUTERS ARE FREE FOR EVERYONE LIMITED
Detailed Statemenl of Financial Activilies
Other legal and professional
costs
63
63
1,743
851
851
2,493
Total of expenditure of other cosls
Total expenditure
Net gains on investments
53,671
53,671
53,671
53,671
40,096
40,096
Net income
4,060
4,060
13,995
Net income before other
gains/{losses)
Other Gains
4,060
4,060
13,995
Net movement in funds
4,060
4,060
13,995
Reeonclliation of funds:
Total funds brought forward
65.873
7,000
72,873
58,878
Total funds carrled forward
69,933
7,000
76,933
72,873
Document I
ea29-45d7-448f-ad7c-f71 a1881 bd1 a

## Completed Document Audit Report 

Completed with SignWell.com 

## **Title: Final CAFFE 2024 Accounts** 

Document ID: 6d16ea29-45d7-448f-ad7c-f71a1881bd1a 

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

## **Files** 

Final CAFFE 2024 Accounts.pdf - 21 pages 

Sep 09, 2025 12:53:23 UTC 

## **Activity** 

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|---|---|---|
|**Business Advisers**||12:54:26 UTC|
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|**Cangaf Accountants &**|sent the document to luke@caffebd.org and|Sep 09, 2025|
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|IP: 62.30.218.29|||
|**Luke Doyle**|first viewed document (luke@caffebd.org)|Sep 09, 2025|
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Document ID: 6d16ea29-45d7-448f-ad7c-f71a1881bd1a