Change for Good Community Chaplaincy Limited
Accounts for the year ended 31 July 2024
A Company Limited by Guarantee Number 8135355 Registered charity number 1148824
Supported by:
The trustees are pleased to present their annual directors’ report together with the financial statements of Change for Good Community Chaplaincy Limited. These are the statutory accounts for the year ended 31 July 2024 prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.
| Contents | Page |
|---|---|
| Trustees’ Annual Report and Accounts | |
| Charitable objectives and activities | 3 |
| Achievements and performance | 3-4 |
| Our impact | 4-5 |
| Our donors and supporters | 6 |
| Core funding grants | 6-7 |
| Significant funding grants after year end | 8 |
| Structure, governance and management | 8 |
| Trustees | 8 |
| Other reference and administrative information | 9 |
| Financial review | 9-10 |
| Policy on reserves | 10 |
| Going concern | 10 |
| Public benefit | 10 |
| Trustees’ responsibilities and declaration | 10 |
| Report of the Independent Examiner | 12 |
| Statement of Financial Activities | 13 |
| Balance Sheet | 14 |
| Notes to the accounts | 15-24 |
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CHANGE FOR GOOD COMMUNITY CHAPLAINCY LIMITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024
Charitable objectives and activities
Change for Good is a volunteer mentoring charity supporting men as they leave prison and re-establish themselves in the community. Our vision is that everyone leaving prison can transform their lives, flourish and desist from re-offending.
The charitable objects of the company as set out in its Articles of Association are:
“to support the rehabilitation of prisoners, by the provision of such services as the trustees think fit.”
We, as directors and trustees of the company hope to succeed in our charitable objects by empowering our members (as we refer to those we support) to achieve transformational change by reducing social isolation, enhancing motivation and giving guidance to remove, or considerably reduce, the barriers likely to inhibit a successful re-integration into society.
Our programme of activities includes four main strands, each designed to enable prisoners to address issues known to constitute key “pathways to desistance” from offending:
-
Support in prison , delivered through engagement with prisoners before release (“ Mentoring in Prison” ).
-
Through the Gate Support , delivered by our staff in the period immediately prior to release, on release day, and in men’s first weeks in the community.
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One-to-one mentoring: once immediate post-release needs are met, men are introduced by staff to trained volunteer mentors who engage them in one-to-one relationships, and support them in addressing relevant desistance ‘pathway’ issues as they re-establish themselves in the community (“ Mentoring in the Community ”).
-
Next Chapter, our member-led peer support group, a community-based group offering mutual support and encouragement to help develop vital skills and attitudes.
Achievements and performance
The past year was marked by a number of important developments for Change for Good, set against the background of increasing and well-publicised challenges for HM Prison Service, which inevitably had some impact on us too.
In relation to our own internal developments:
-
First, early in 2024, we appointed a dedicated part-time (0.6 FTE) Volunteer Coordinator, to ensure that the recruitment, supervision and support of our volunteers is a central focus of our work. We are very pleased with the way this new appointment is progressing: our volunteer numbers are increasing, and we are able to offer them increased supported.
-
Second, we successfully launched the bespoke case management and impact assessment system developed with consultancy support offered as part of our Lloyds Bank Foundation funding. This is already proving its worth in enabling us both to store and to retrieve information about our service and the men we support more reliably and easily than in the past.
-
Third, to complement the generous financial support we receive from trusts and foundations, we made our first foray into sponsored fundraising in May, with a 21mile relay ‘Walk Beyond Bars’ around London, walking between four London prisons. Staff, trustees, volunteers and some of our Next Chapter members all took part in this enjoyable – and rewarding – event.
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CHANGE FOR GOOD COMMUNITY CHAPLAINCY LIMITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024
Achievements and performance (continued)
Main operational achievements and performance in the year ended 31 July 2024 were as follows :
-
During the period we had 16 (2023: 14) trained volunteer mentors who were working supporting men in the community after release or otherwise available to begin supporting prisoners. In common with many other charities, we faced a drop in the numbers of our volunteer mentors following the pandemic, which inevitably impacted the numbers of men we could support in the community. During 2023 we have made extensive efforts to recruit new volunteers via faith and other community groups, and these are now beginning to pay off. As noted above we now provide more direct support to our volunteers with a view to retaining their valuable contribution for longer.
-
Support in our prisons: in 2024 we provided advice, motivation and assessments for 503 men (2023: 394) in prison and for 149 of these (2023: 182) we gave brief support which included preparations for release, emotional support, and signposting to other beneficial agencies.
-
During the period we provided intensive support to 51 (2023: 43) men in prison and in the community, some of whom we had begun working with in previous year(s). The numbers of men supported in each stage of our programme were:
| Programme | 2024 | 2023 |
|---|---|---|
| Support in prison | 51 | 43 |
| Through the gate | 45 | 22 |
| Mentoring in the community | 21 | 24 |
| Next Chapter (Peer Support) | 19 | 16 |
Our Impact
We assess the impact of our work in terms of men’s progress on the seven ‘pathways to desistance’.
Pathways: we regularly record progress on each of the desistance pathways for all men involved in mentoring in the community and in Next Chapter, using our new database.
39 (2023: 35) members engaged with us for at least two months following their release during the financial year (ie 1 August 2023 to 31 July 2024). Of these, 34 ie 87% (2023: 27 ie 77%) made significant progress in at least one of these pathways, 29 ie 74% (2023: 20 ie 57%) in at least 2 pathways and 16, ie 41 % (2023: 16 ie 46%) in at least 3 pathways.
The seven “pathways to desistance ” from offending, as set out by the government’s Social Exclusion Unit in 2002:
1. Accommodation
2. Finance 3. Substance use 4. Mental health 5. Physical health 6. Education / training 7. Employment
Achievements and performance (continued)
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CHANGE FOR GOOD COMMUNITY CHAPLAINCY LIMITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024
| study | 2024 | 2023 | |
|---|---|---|---|
| Accessing accommodation on release | 22 | 23 | |
| Addressing financial issues, notably in accessing benefits | 14 | 14 | |
| Accessing addiction support | 13 | 6 | |
| Addressing issues concerning mental health | 8 | 9 | |
| Addressing issues concerning their physical health | 11 | 8 | |
| Regaining contact/improving relationships with family | 3 | 3 | |
| Enrolling in and attending an education/training course | 1 | 8 | |
| Moving into employment | 3 | 8 | |
A case study written by one of our members
‘I was introduced to Change for Good through a Roman Catholic Chaplain who felt Change for Good could help me. At that time my life was spiralling downhill rapidly, and I can’t even remember what I was thinking when they first spoke to me. I was all over the place mentally, I wasn’t sleeping, and I was isolating myself away as much as possible in my cell.
We started meeting each week and S (my CfG case worker) would sometimes just come to my cell to check in with me. At that point I was totally hopeless. S helped me express how I felt to staff members and helped ensure I was referred to people who could help me with my mental health. On the back of this, I started weekly sessions with a psychologist who really helped me, and I started to become a bit more stable.
I met weekly with my case worker at CfG, from then on and we got to know each other very well. We then started to plan for my upcoming release day and at first, I was extremely anxious about leaving prison. He helped me feel more confident about being released and eventually I started to look forward to it a little bit.
One of the team met me in reception and I walked through the gate with him, he came to Probation with me and phoned the Council with me. He spent all day with me until I finally was given an address in North London. He came to the new place with me. I can honestly say I would’ve ended up on the street without Change for Good. I would’ve gone to Probation after being released but then I would’ve been totally on my own and God knows what would have happened.
I continued to receive support from staff regularly in the community, until I was introduced to the idea of attending Change for Good’s peer led support group Next Chapter. I was very anxious about going for the first time and I only went because I knew the staff and another member. I enjoyed my first session; everyone was very welcoming. Now I am a core member, it gives me something to look forward to every week.
I was then introduced to my mentor. She and I clicked straight away, she is fantastic and my relationship with her is very important to me. I mentioned to her that I have always wanted to write my life story but have never had the confidence to do so. She told me: “You go for it, write it”. She has given me the confidence to do it and I am loving documenting my early life.’
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CHANGE FOR GOOD COMMUNITY CHAPLAINCY LIMITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024
Our donors and supporters
In the financial year ended 31 July 2024, CfG has continued to put much time and effort into preparing grant applications and this continues to be the primary source for CfG funds. For the past two years, the trustees have been seeking to widen the range of grant applications submitted. This approach has improved CfG’s resilience and, in difficult times when all charities are feeling pressure, is very necessary to support our strategy and mission.
The trustees are pleased to report that during the year, CfG secured new core funding from the Garfield Weston Foundation. A further four charitable trusts, after a pause of a year, have once more responded to our requests for funds.
Although our overall donations income has dropped compared with the prior year, this largely reflects the timing of a major new grant awarded by the Lloyds Bank Foundation for England & Wales, which occurred post year end (see page 8).
| 2024 | 2023 | |||
|---|---|---|---|---|
| Donations | Unrestricted Funds |
Restricted Funds |
Total Funds |
Total Funds |
| Core funding: The Tudor Trust London District of The Methodist Church Garfield Weston Foundation The Henry Smith Charity City Bridge Foundation Lloyds Bank Foundation for England & Wales The Maurice & Hilda Laing Charitable Trust Faith & local community supporters: “Walk Beyond Bars” sponsored walk donations St. Luke’s Church Battersea All Saints Fulham Anonymous and other donations Donations in memory of the late Matthew Devlin Putney Methodist Church Ealing Green Church West London Community Trust Allison Waterhouse’s sitting down service Established charities & corporate organisations: Souter Charitable Trust The Albert Hunt Trust Findlay Park Partners Chesterhill Charitable Trust One Percent Scheme Marsh Charitable Trust Persula Foundation |
£ 35,000 10,000 20,000 - - - - 5,077 1,250 750 1,375 - - - - 494 5,000 2,000 1,500 1,000 700 600 - |
£ - - - 20,000 29,250 - - - - - - - - - - - - - - - - - - |
£ 35,000 10,000 20,000 20,000 29,250 - - 5,077 1,250 750 1,375 - - - - 494 5,000 2,000 1,500 1,000 700 600 - |
£ 37,000 10,000 - 20,000 21,375 27,250 22,500 - 1,750 - 1,120 1,678 300 426 7,177 - - - 1,500 - - - 5,000 |
| Total | 84,746 | 49,250 | 133,996 | 157,076 |
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CHANGE FOR GOOD COMMUNITY CHAPLAINCY LIMITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024
Core funding grants
As noted above, core funding, that is grants expected to be received over more than one year (subject to conditions being met), is essential for CfG to be able to plan ahead, recruit and retain talented staff and support our mentees and volunteer mentors.
The Tudor Trust 2024: £35,000 (2023: £35,000 unrestricted and £2,000 restricted)
The Tudor Trust, our largest funder overall, has supported CfG since its inception over ten years ago. Our current strategy has been positively received by Tudor who last year awarded another three-year cycle of support at £35,000 per annum, with the second tranche received in the current year.
London District of the Methodist Church District Advance Fund 2024: £10,000 (2023: £10,000)
The District Advance Fund (“DAF”) of the London District of the Methodist Church is another of our long-standing supporters and DAF renewed support with a £30,000 grant spread over three years. The third instalment was received in the current year.
Garfield Weston Foundation 2024 £20,000 (2023 £nil)
Garfield Weston have already supported CfG with several smaller annual donations in past years so we are especially grateful to their trustees for the offer of two years funding of £40,000, in instalments of £20,000.
The Henry Smith Charity 2024: £20,000 (2023 £20,00)
Last year we were delighted to report that CfG has been awarded a three-year grant totalling £60,000 (£20,000 per annum). This grant is towards three years’ support of salaries and running costs (but with certain cost exclusions) for our work with prison-leavers both before and after release as they resettle in London. We were very encouraged by the feedback from the Henry Smith Charity grant management team, recognising our strategy and training support to our volunteers. Further details are in notes 3, 8 and 18.
City Bridge Foundation: 2024: £29,250 (2023 £21,375)
We have been fortunate to receive a three-year restricted fund grant totalling £88,000 towards the salary, on-costs and clinical supervision costs of a case worker, enabling CfG to expand our small team providing practical support and advice for prisoners and ex-offenders released to and/or residing in London. Our case worker completed the current year but tendered her resignation after the year end. We were able to recruit a successor case worker who started in the role in November 2024. In the current year approximately 86% (2023: 90%) of these additional costs have been covered by the City Bridge Foundation. Further details are in notes 3, 8 and 19.
Our faith & local community supporters
As can be seen from the donations table, in addition to support from established charities and foundations, we continue to receive much valued support from local churches, faith groups as well as generous individuals. Donations are received directly from individuals, through PayPal, CAF or the Charities Trust.
Our sponsored “Walk Beyond Bars” in May 2024, raised donations through Just Giving of £4,400 and through PayPal and CAF of over £677 making a total of £5,077. We were able to highlight the issues and challenges facing all prisoners through sharing stories and getting out and around the prisons on our watch.
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CHANGE FOR GOOD COMMUNITY CHAPLAINCY LIMITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024
Significant funding grants after year end
The trustees are very pleased to announce that several new grants were approved after year end. These are:
As mentioned above, from the Lloyds Bank Foundation for England & Wales, £75,000 in three instalments of £25,000 over three years. CfG received the first instalment August 2024.
The City and Metropolitan Welfare Society awarded us £50,000, received towards the end of October 2024. This was a one-off payment, because they were winding up their fund.
The City Bridge Foundation have advised that they are making another restricted fund grant, this time for approximately £180,000 over five years. CfG accepted this grant in September 2024 but anticipate only drawing it down (subject to conditions being met) in April 2025.
The Henry Smith Flex fund: the Henry Smith Charity are closing the programme we were funded under as noted above, meaning that CfG will be unable to apply for continuation funding when our current grant ends in September 2025. Instead, the Charity have set up a Flex fund for organizations whose funding will run out while they are closed, offering grants equivalent to one more year of funding i.e. £20,000 in our case. We were delighted to be awarded one of these Flex fund grants.
Structure, governance and management
CfG is constituted as a company limited by guarantee. Its activities and remits are governed by its Memorandum and Articles of Association which were adopted 9 July 2012 and in our “Objects and activities” as approved by the board on 30 January 2013 and as subsequently amended on 1 November 2021. Our strategy is shaped around our charitable objects, and we regularly review operations and activities to reflect the changing environment in the prisons in which we operate.
Trustees
Our trustees continue to be a cohesive group, highly supportive of Change for Good and its activities, who meet monthly to review our operations. Trustees also meet in smaller subgroups to cover specific areas. Following the sad death of our past Chair, Matthew Devlin, in October 2022, one of our existing trustees (Barbara Maughan), has taken on the role of Chair; we plan to advertise for a permanent replacement for Matthew in 2025. We recruit our trustees with consideration to diversity, selecting those who have experience, skills and time to contribute effectively. We recruit by advertising for trustees locally and nationally. The trustees, who are also directors for purposes of company law, and who have served in the financial year were as follows:
Stephen Breslin Barbara Maughan (Chair) Stuart Blakley The Reverend Naomi Oates Rosalind Hallifax (Treasurer) The Reverend Allison Waterhouse
Richard Northridge was appointed 11 September 2023 and resigned 23 August 2024.
Value of trustees’ support: Our trustees are all unpaid volunteers: their role in oversight, governance and especially in generating funding applications and reporting to our donors, enables the company to carry out its charitable objects. As with our volunteer mentors, a financial value for this support (in line with the FRS102 SORP) is not included in the accounts.
Other reference and administrative information
The principal address: the registered office address of the company is St Stephen’s Church, St Stephen’s Terrace, London SW8 1DH.
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CHANGE FOR GOOD COMMUNITY CHAPLAINCY LIMITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024
Name: the charity’s registered company name is Change for Good Community Chaplaincy Limited, but it is often simply known as “Change for Good” or CfG.
Registration: company number 08135355 and registered charity number 1148824
Accountants and Independent Examiner: Verdant Accountants Limited, 20-22 Wenlock Road, London N1 7GU
Bankers: Reliance Bank Limited, Faith House, 23-24 Lovat Lane, London EC3R 8EB.
Financial review
Donations and legacies of £133,502 (2023: £157,706)
As is more fully set out above on pages 6 and 7, in 2024 CfG has continued its effort to raise funds and to diversify its funding base. See also note 3 for details of new multi-year funding grants as well as new restricted fund donations of £49,250 (2023: £43,375).
Donated services and facilities of £10,963 (2023: £12,534)
Donated facilities are in line with prior year recognising the value of office space donated by the Parochial Church Council St Stephen’s, South Lambeth. Further details are set out in note 4 and note 10. This generous donation of facilities at well below commercial rates is a vital contribution to CfG’s activities. We no longer have the service of our Honorary Independent Examiner, so this is why the figure for donated services has decreased.
Raising funds costs £3,410 (2023: £5,100)
The directors review fundraising on a continuous basis in line with our need for a renewed focus on regular fundraising and call on the services of professional help as required.
Mentee releases £2,940 (2023: £3,317) & Next Chapter £4,552 (2023: £4,802)
Expenditure is broadly in line with prior year. Please refer to notes 6 & 7 to the accounts.
Staff costs of £125,071 (2023: £100,570)
Staff costs increased mainly because of an increase in employees during the year. The head count of full-time-equivalent employees for the full year is 3.1 (2023: 2.71 FTE).
Wellbeing, training and supervision £4,552 (2023: £1,189)
CfG aim to provide targeted staff training, reflecting the CfG mission and values, complying with best practice and addressing legislative requirements.
CfG arranges for professional supervision for staff through external support from experienced professionals that enables them to reflect on and develop their knowledge, skills, and competencies. Further details are in note 9.
A significant part of the increase is because of expenditure on a wellness day funded by Tudor Trust.
Other costs £18,665 (2023: £17,868)
This is broadly in line with the previous year with an increase reflecting the overall increase in general costs and additional employee related costs.
Financial review (continued)
Governance costs £2,266 (2023: £2,019)
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CHANGE FOR GOOD COMMUNITY CHAPLAINCY LIMITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024
Governance costs include professional fees of £1,410 payable to Verdant Accountants Limited, who were appointed as Independent Examiner for the current financial year, after our Honorary Independent Examiner of many years, Annie Robinson, had to resign due to family health problems. In the prior year CfG recognised donated services of £1,200 for the Examiner and £600 for Company Secretarial services provided by Ros Hallifax, our Treasurer. See note 11 for further details including the AGM expenses and trustee training costs.
Financial position at the end of the financial year
With cash at bank of £73,407 (2023: £89,936) and future funding grants secured (subject to claims and fulfilling yearly conditions) CfG has finished the year better placed to implement the strategy and programmes to support our members as they emerge from prison.
Policy on reserves
CfG reserve policy has been to hold a minimum free reserve of at least six month’s expenditure. On present headcount and related costs, our projected minimum reserves target is £75,000 (2023: £68,000). Free reserves are defined as unrestricted funds less the net book value of any fixed assets held. As at 31 July 2024, CfG had free reserves of £73,407 (2023: £87,341).
Going concern
The trustees confirm that, as of 11 April 2025, being the date of approval of these accounts, the company has sufficient committed funding and reserves for activities to continue for at least 10 months from this date. The directors have further funding applications in progress and accordingly these accounts have been prepared on a going concern basis.
Public Benefit
The trustees confirm that they have had regard to the Charity Commission’s guidance on public benefit and consider that public benefit accrues at several levels. At its widest level the benefits provided by the company are that prisoners, ex-prisoners, local and national organisations and the community will benefit from a community-rooted project which increases the effectiveness of prisoner resettlement and reduces the risk of re-offending in the community.
At a personal level, offenders will have sustained and committed support to help them realise their potential after release. Families will know that there is wider support and constructive help. The faith communities will benefit from a closer and more informed role in supporting prisoners and ex-offenders both in the prisons and once they go through the gate to re-join the community. It is the trustees’ intention that the services provided will ultimately contribute towards a reduction in the level of re-offending.
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CHANGE FOR GOOD COMMUNITY CHAPLAINCY LIMITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024
Trustees’ responsibilities and declarations
The accounts comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association and 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 (the FRS102 SORP).
The trustees are responsible for keeping proper accounting records in accordance with section 386 of the Companies Act. The trustees are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud or any other irregularities. The trustees have determined that the audit requirement of section 144(2) of the Charities Act 2011 does not apply.
The company has taken advantage of the small companies’ exemption in preparing this trustees’ report. The trustees declare that they have approved the trustees’ report (including directors’ report) above.
Signed on behalf of the board
Dr Barbara Maughan
Trustee and Director 11th April 2025
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CHANGE FOR GOOD COMMUNITY CHAPLAINCY LIMITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024
Report of the Independent Examiner
To the trustees of Change for Good Community Chaplaincy Limited
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 July 2024, which are set out on pages 13 to 24.
Respective responsibilities of trustees and examiner
As the charity’s trustees of the company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention which give me cause to believe that:
-
accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
-
the accounts do not accord with such records; or
-
the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the Charities SORP (FRS102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Chaweevan Williams FCCA
12[th] April 2025
Chartered Certified Accountant, Verdant Accountants Limited 20-22 Wenlock Road London N1 7GU
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CHANGE FOR GOOD COMMUNITY CHAPLAINCY LIMITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024
STATEMENT OF FINANCIAL ACTIVITIES
| Notes Income from: Donations and legacies 3 Donated services and facilities 4 Other income: bank interest Total Expenditure on: Raising funds 5 Mentee releases 6 Next Chapter 7 Staff costs 8 Wellbeing, training and supervision 9 Other costs 10 Governance costs 11 Total Net income / (expenditure) for the year Transfer between funds 18 Net movement of funds Reconciliation of funds: 18 Total funds brought forward Total funds carried forward |
2024 | 2023 | ||
|---|---|---|---|---|
| Unrestricted Funds |
Restricted Income Funds |
Total Funds |
Total Funds |
|
| £ 84,746 10,963 126 |
£ 49,250 - - |
£ 133,996 10,963 126 |
£ 157,076 12,534 - |
|
| 95,835 | 49,250 | 145,085 | 169,610 | |
| 3,410 2,940 4,525 75,821 1,952 19,255 2,266 |
- - - 49,250 2,000 - - |
3,410 2,940 4,525 125,071 3,952 19,255 2,266 |
5,100 3,317 4,802 100,570 1,189 17,868 2,019 |
|
| 111,169 | 51,250 | 161,419 | 134,865 | |
| (14,334) - |
(2,000) - |
(16,334) - |
34,745 - |
|
| (14,334) 87,341 |
(2,000) 2,000 |
(16,334) 89,341 |
34,745 54,596 |
|
| 73,007 | - | 73,007 | 89,341 | |
This Statement of Financial Activities includes the Income and Expenditure Account as required by Companies Act 2011.
All income and expenditure derive from continuing activities and there are no other recognised gains/losses.
The notes on pages 15-24 form part of these accounts.
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CHANGE FOR GOOD COMMUNITY CHAPLAINCY LIMITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024
BALANCE SHEET
| Notes Current assets Debtors 12 Cash at bank and in hand Total current assets Liabilities Creditors: amounts falling due within 1 year 13 Net current assets Total assets less current liabilities Total net assets Funds of the charity 18 Restricted income funds Unrestricted funds Total funds |
2024 | 2023 | ||
|---|---|---|---|---|
| Unrestricted Funds |
Restricted Funds |
Total | Total | |
| £ 494 75,563 |
£ - - |
£ 494 75,563 |
£ 592 89,936 |
|
| 76,057 | - | 76,057 | 90,528 | |
| (3,050) | - | (3,050) | (1,187) | |
| 73,007 | - | 73,007 | 89,341 | |
| 73,007 | - | 73,007 | 89,341 | |
| 73,007 | - | 73,007 | 89,341 | |
| - 73,007 |
- - |
- 73,007 |
2,000 87,341 |
|
| 73,007 | - | 73,007 | 89,341 | |
Statements
For the financial year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 (the Act) relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the the Act.
The directors acknowledge 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 with the provisions applicable to small companies subject to the small companies regime and in accordance with the FRS102 SORP.
Approved by the board on 11th April 2025 and signed on its behalf by:
Rosalind Hallifax
Trustee & director
Authenticating accounts being sent to Companies House
The notes on pages 15-24 form part of these accounts.
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CHANGE FOR GOOD COMMUNITY CHAPLAINCY LIMITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024
NOTES TO THE ACCOUNTS
1 Basis of preparation
1.1 Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts 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 (the FRS102 SORP); the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
1.2 Going concern
There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern.
1.3 Change of accounting policy
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note 2.
1.4 Changes to accounting estimates
There were no changes in accounting estimates in the reporting period.
1.5 Material prior year errors
No material prior year errors have been identified in the reporting period.
1.6 Prior year comparatives restated
None
2 Accounting policies
The accounting policies applied by the charity are set out as follows.
2.1 Income
Income is recognised in the Statement of Financial Activities (SoFA) when:
-
the charity becomes entitled to the resources;
-
it is more likely than not that the trustees will receive the resources;
-
the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income recognition criteria are met. In the case of performance related grants, income is only recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met.
Legacies are included in the SoFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
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CHANGE FOR GOOD COMMUNITY CHAPLAINCY LIMITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024
NOTES TO THE ACCOUNTS
Income (continued)
Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SoFA.
The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
2.2 Expenditure and liabilities
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
As permitted by the FRS102 SORP paragraph 4.6, the charity reports by nature of expenditure incurred rather than on an activity basis.
Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
No material item of deferred income has been included in the accounts.
The charity made no redundancy payments during the reporting period.
The charity has creditors which are measured at settlement amounts less any trade discounts.
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
2.3 Assets
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
PAGE 16
CHANGE FOR GOOD COMMUNITY CHAPLAINCY LIMITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024
NOTES TO THE ACCOUNTS
3 Donations and legacies
| Donations and legacies | Donations and legacies | Donations and legacies | Donations and legacies | ||
|---|---|---|---|---|---|
| 2024 | 2023 | ||||
| Notes | Unrestricted Funds |
Restricted Funds |
Total Funds |
Total Funds |
|
| Core funding: The Tudor Trust London District of The Methodist Church Garfield Weston Foundation The Henry Smith Charity City Bridge Foundation Lloyds Bank Foundation for England & Wales The Maurice & Hilda Laing Charitable Trust Faith & local community supporters: “Walk Beyond Bars” sponsored walk donations St. Luke’s Church Battersea All Saints Fulham Anonymous and other donations Donations in memory of Matthew Devlin Putney Methodist Church Ealing Green Church West London Community Trust Allison Waterhouse’s sitting down service Established charities & organisations: Souter Charitable Trust The Albert Hunt Trust Findlay Park Partners Chesterhill Charitable Trust One Percent Scheme Marsh Charitable Trust Persula Foundation |
3.1 3.2 3.3 3.4 3.5 |
£ 35,000 10,000 20,000 - - - - 5,077 1,250 750 1,375 - - - - 494 5,000 2,000 1,500 1,000 700 600 - |
£ - - - 20,000 29,250 - - - - - - - - - - - - - - - - - - |
£ 35,000 10,000 20,000 20,000 29,250 - - 5,077 1,250 750 1,375 - - - - 494 5,000 2,000 1,500 1,000 700 600 - |
£ 37,000 10,000 - 20,000 21,375 27,250 22,500 - 1,750 - 1,120 1,678 300 426 7,177 - - - 1,500 - - - 5,000 |
| 85,746 | 49,250 | 133,996 | 157,076 | ||
Core funding
Grants where funds are awarded to the company over two or more years at a time are described as core. Such grants are essential to allow the company to plan for the future and to attract and retain experienced and talented staff.
3.1 The Tudor Trust 2024: £37,000 (2023: unrestricted £35,000 and £2,000 restricted)
The Tudor Trust continues to provide core funding committed in three-year cycles and £35,000 received in the current year is the second tranche of the 2023-25 three-year cycle.
3.2 London District of The Methodist Church District Advance Fund 2024: £10,000 (2023: £10,000)
The District Advance Fund (“DAF”) of the London District of The Methodist Church has approved a new grant of £30,000 over three years with the third instalment of £10,000 received in the current financial year.
3.3 The Garfield Weston Foundation 2024 £20,000 (2023: £nil)
The Garfield Weston Foundation has approved a grant of £40,000 over two years towards salaries and running costs, with the first instalment of £20,000 received in the current financial year.
3.4 The Henry Smith Charity Restricted Fund 2024: £20,000 (2023: £20,000)
CfG has been awarded a three-year grant totalling £60,000 (£20,000 per annum). This grant is towards three years of salaries and running costs but certain other potential costs in the light of the charity
PAGE 17
CHANGE FOR GOOD COMMUNITY CHAPLAINCY LIMITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024
NOTES TO THE ACCOUNTS
winding up or making staff redundant, are specifically excluded. Hence at the grantor’s request this grant is treated as restricted funding.
3.5 City Bridge Foundation Restricted Fund 2024: £29,250 (2023: £21,375)
In November 2022 the directors accepted a restricted fund grant from City Bridge Foundation (CBF) receivable over three years totalling £88,000, for use towards the salary, on-costs and clinical supervision costs of an additional Case worker. Income from this grant is recognised once CfG engaged the additional member of staff (see note 8) and thereafter annually subject to various conditions being met. Any unspent grant funds at the end of the three-year grant period are held in trust for CBF to be repaid immediately upon request.
4 Donated services and facilities
| Charitable activities: Meeting rooms, kitchen facilities Next Chapter Office and other costs: Office facilities at St Stephen’s Church Office facilities at HMP Wandsworth Visitor Centre. Legal fees Accountancy and payroll Governance costs: Independent examiner’s services Company secretarial services |
2024 | 2023 | ||
|---|---|---|---|---|
| Unrestricted Funds |
Restricted Funds |
Total Funds |
Total Funds |
|
| £ 1,950 6,013 - - 2,400 - 600 |
£ - - - - - - - |
£ 1,950 6,013 - - 2,400 - 600 |
£ 1,950 5,484 600 300 2,400 1,200 600 |
|
| 10,963 | - | 10,963 | 12,534 | |
Charitable activities:
Meeting and kitchen facilities for Next Chapter 2024: £1,950 (2023: £1,950) at the Stockwell Park Community Centre.
Office and other costs:
CfG project office is based in a shared office space at St Stephen’s Church CfG and pays a weekly licence fee but at a significant discount to office accommodation in the local area. CfG recognises donated facilities calculated as the difference between the cost of commercially available accommodation in the Vauxhall area and the actual amount payable to St Stephen’s PCC.
Bookkeeping and payroll costs during both the current and prior year were provided by Ros Hallifax, one of our trustees.
Governance costs:
Independent examiner donated services: 2024 £nil (2023: £1,200). In January 2025 CfG appointed Verdant Accountants Limited as Independent Examiner, at a fee payable of £1,175 plus VAT, hence donated services for the Examiner in 2024 are £nil. In the prior year we recognised donated services from Annie Robinson ACA, who has served as our honorary independent examiner for a number of years. Annie resigned from the Examiner role for family health reasons. We are so grateful to her for her work over the years.
Ros Hallifax, a trustee who is also a solicitor by profession, donates company secretarial services.
PAGE 18
CHANGE FOR GOOD COMMUNITY CHAPLAINCY LIMITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024
NOTES TO THE ACCOUNTS
5 Raising funds
In the current and prior year the trustees commissioned the services of Nick Gandon of Aureus Social Ventures Limited to assist them in increasing the number of funding applications.
6 Mentees releases
| entees releases | ||||
|---|---|---|---|---|
| Travel - Oyster cards & top ups Through the gate support expenses Extra support (accommodation, emergency food) Staff travel and parking (includes mileage to HMP Ford & Reigate) Volunteer expenses |
2024 | 2023 | ||
| Unrestricted Funds |
Restricted Funds |
Total Funds |
Total Funds |
|
| £ - 1,693 - 515 732 |
£ - - - - - |
£ - 1,693 - 515 732 |
£ 508 1,654 582 520 53 |
|
| 2,940 | - | 2,940 | 3,317 | |
7 Next Chapter
| Travel - Oyster cards & top ups Phones - pay as you go, sims & top ups Activities Staff travel related to Next Chapter Donated facilities Stockwell Park Community Centre |
Unrestricted Funds Restricted Funds |
Unrestricted Funds Restricted Funds |
2024 | 2023 |
|---|---|---|---|---|
| Restricted Funds |
Total Funds |
Total Funds |
||
| £ 1,759 - 816 - 1,950 |
£ - - - - - |
£ 1,759 - 816 - 1,950 |
£ 1,276 156 1,252 168 1,950 |
|
| 4,525 - |
- | 4,525 | 4,802 | |
Next Chapter is our community-based peer support group (previously known as Men After Prison, or MAP) is based at Stockwell Park Community Centre. See note 4 for more information on donated facilities.
8 Staff costs
| taff costs | ||||
|---|---|---|---|---|
| Wages and Salaries Employer’s National Insurance Pension costs |
2024 | 2023 | ||
| Unrestricted Funds |
Restricted Funds |
Total Funds |
Total Funds |
|
| £ 70,750 1,534 3,537 |
£ 42,850 4,256 2,143 |
£ 113,600 5,790 5,680 |
£ 92,289 3,666 4,615 |
|
| 75,821 | 49,250 |
125,071 | 100,570 | |
No member of staff earns £60,000 or above. The company pays into a defined contribution plan at a rate of 5% of pensionable pay. The number of staff at the year end was 4 (2023: 3). The average number of full-time equivalent employees in the period was 3.1 (2023: 2.71).
PAGE 19
CHANGE FOR GOOD COMMUNITY CHAPLAINCY LIMITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024
NOTES TO THE ACCOUNTS
| NOTES TO THE ACCOUNTS | NOTES TO THE ACCOUNTS | NOTES TO THE ACCOUNTS | ||
|---|---|---|---|---|
| 2024 | 2023 | |||
| Restricted Fund Staff Costs (see note 18) | The Henry Smith Charity |
City Bridge Foundation |
Total Restricted |
Total Restricted |
| Wages and Salaries Employer’s National Insurance Pension costs |
£ 17,325 1,809 866 |
£ 25,525 2,449 1,276 |
£ 42,850 4,258 2,142 |
£ 37,274 2,238 1,863 |
| 20,000 | 29,250 | 49,250 | 41,375 | |
The restricted fund staff costs relate to grants from The Henry Smith Charity and from the City Bridge Foundation (CBF). In respect of CBF, approximately 86% (2023: 90%) of salary and related costs for the relevant member of staff have been charged against this restricted fund in the current year (see note 3.6 and note 18.1).
9 Wellbeing, training and supervision
| Staff: professional supervision sessions Training CfG Wellbeing Pilgrimage Day |
2024 | 2023 | ||
|---|---|---|---|---|
| Unrestricted Funds |
Restricted Funds |
Total Funds |
Total Funds | |
| £ 1170 835 - |
£ 303 - 1,697 |
£ 1,420 835 1,697 |
£ 760 429 - - |
|
| 1,952 | 2.000 | 3,952 | 1,189 | |
CfG arranges for clinical supervision for staff through external support from experienced professionals that enables them to reflect on and develop their knowledge, skills, and competences.
Tudor Trust donated the funds for the Wellbeing Day and the balance of £303 has been used towards supervision costs.
10 Other costs
| Room Hire Online meetings, and telecoms Replacement staff mobile phones HR policy advice Legal fees: donated services Subscriptions Professional indemnity insurance Recruitment Office supplies Office equipment - laptop Bank charges Accounting & payroll: donated services Misc – DBS checks Office accommodation: St Stephen’s Church: donated facilities Office licence fees payable to St Stephen’s PCC Prison Visitors Centre: donated facilities |
2024 | 2023 | ||
|---|---|---|---|---|
| Unrestricted Funds |
Restricted Funds |
Total Funds |
Total Funds |
|
| £ 600 3,158 - 40 - 251 1,102 347 837 - 153 2,400 167 6,013 4,187 - |
£ - - - - - - - - - - - - - - - |
£ 600 3,158 - 40 - 251 1,102 347 837 - 153 2,400 167 6,013 4,187 - |
£ - 1,609 372 80 300 284 1,054 1,213 840 - 116 2,400 - 5,484 3,516 600 |
PAGE 20
CHANGE FOR GOOD COMMUNITY CHAPLAINCY LIMITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024
NOTES TO THE ACCOUNTS
19,255 - 19,255 17,868
CfG moved to its new offices at St Stephen’s Church South Lambeth in September 2022. CfG holds a licence for the use of office space at non-commercial rates as St Stephen’s Parochial Church Council wish to support CfG’s charitable activities. See further details in note 14 below. CfG recognises donated facilities calculated as the difference between the cost of commercially available accommodation in the Vauxhall area and the actual amount payable to St Stephen’s PCC.
11 Governance costs
| Independent Examiner’s fee Company secretarial services AGM Trustee training |
2024 | 2023 | ||
|---|---|---|---|---|
| Unrestricted Funds |
Restricted Funds |
Total Funds |
Total Funds |
|
| £ 1,410 600 256 - |
£ - - - - |
£ 1,410 600 256 - |
£ 1,200 600 167 52 |
|
| 2,266 | - | 2,266 | 2,019 | |
In the prior year Anne Robinson, who was then CfG’s Independent Examiner, donated her services free of charge. Rosalind Hallifax, one of our trustees, is also a solicitor by profession, provided company secretarial services free of charge during the year.
12 Debtors
| Staff advance for expenses Prepaid DBS check fund Gift Aid receivable Donations due |
2024 | 2023 | ||
|---|---|---|---|---|
| Unrestricted Funds |
Restricted Funds |
Total Funds |
Total Funds |
|
| £ - - - 494 |
£ - - - - |
£ - - - 494 |
£ 400 167 25 - |
|
| 494 | - | 494 | 592 | |
The staff advance was repaid during the year when CfG introduced a corporate debit card.
13 Other creditors: amounts falling due within 1 year
| Pension amounts payable to Peoples Partnership Other staff payables Accruals |
2024 | 2023 | ||
|---|---|---|---|---|
| Unrestricted Funds |
Restricted Funds |
Total Funds |
Total Funds |
|
| £ 868 - 2182 |
£ - - - |
£ 868 - 2182 |
£ 755 107 325 |
|
| 3,050 | - | 3050 | 1,187 | |
Amounts due to HMRC for income tax and other deductions were settled prior to year end.
PAGE 21
CHANGE FOR GOOD COMMUNITY CHAPLAINCY LIMITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024
NOTES TO THE ACCOUNTS
14 Related party disclosures
Trusteeship in common: one of our directors, Rosalind Hallifax is also a trustee of St Stephen’s PCC (The Parochial Church Council of the Ecclesiastical Parish of St Stephen’s Church South Lambeth, registered charity number 1138630). On 7 September 2022, the company entered into a licence with St Stephen’s PCC for the use of space within St Stephen’s Church, giving non-exclusive access to office facilities, at a fee of £75 per week, for the period of one year. The licence was renewed for a further year on 1 September 2023 and again on 1 September 2024. Ros recuses herself from all board decisions that the company takes in relation to St Stephen’s PCC.
15 Trustees’ remuneration and expenses
None of the trustees receive remuneration. Details of reimbursement of out-of-pocket expenses made to trustees during 2024 are given below.
to trustees during 2024 are given below. |
||
|---|---|---|
| 2024 | 2023 | |
| Number of trustees who were paid expenses: | 3 | 3 |
| Nature of the expenses: Subsistence, Next Chapter Recruitment advertising Training Office equipment: mobile phones for staff Other office costs and Companies House charges |
£ 18 - - - - |
£ 18 1,138 - 372 31 |
| Total amount paid | 18 | 1,559 |
16 Tax
No liability to taxation arises as the company is exempt from taxation under the Income and Corporation Taxes Act 1988 on its charitable activities.
17 Share capital
The company is limited by guarantee and has no authorised or issued share capital. The liability of the members is limited to £10 each.
PAGE 22
| NOTES TO THE ACCOUNTS 18 Charity funds 18.1Details of material funds held and movements during the current financial year Fund name Type Purpose and restrictions Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward |
||||||||
|---|---|---|---|---|---|---|---|---|
| Total funds | Total restricted funds | City Bridge Foundation Restricted For use towards the salary, on-costs and clinical supervision costs of an additional Project Co- worker over a three year period. |
The Henry Smith Charity Restricted For use towards the salaries and other running costs but subject to exclusion of any redundancy and legal costs and fixed asset purchases. |
Tudor Wellbeing (Second grant) Restricted For measures to support staff, volunteers and trustees in carrying out CfG activities. |
Total unrestricted funds | Next Chapter Unrestricted This is a designated unrestricted fund and its purpose is to allow the charity to track costs associated with Next Chapter, where such costs are not recoverable under any other specific grantor wishes (see note 7). |
General Fund Unrestricted This is the principal fund of the charity recording all costs and income from activities in connection with its charitable object, namely the rehabilitation of prisoners, by the provision of such services as the trustees think fit. |
Fund name Type Purpose and restrictions |
| 89,341 145,085 (161,419) - - 73,007 |
- 49,250 (51,250) - - - |
- 29,250 (29,250) - - - |
- 20,000 (20,000) - - - |
2,000 - (2000) - - - |
87,341 95,835 (110,169) - |
- - (2,579) 2,579 - - |
£ £ £ £ £ £ 87,341 95,835 (107,590) (2,579) - 73,007 |
Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward |
| 18.2Details of material funds held and movements during the previous financial year Fund name Type Purpose and restrictions Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward |
|||||||||
|---|---|---|---|---|---|---|---|---|---|
| City Bridge Foundation |
The Henry Smith Charity |
Tudor Wellbeing (Second grant) |
Next Chapter | General Fund | Fund name | ||||
| Restricted | Restricted | Restricted | Unrestricted | Unrestricted | Type | ||||
| Total funds | Total restricted funds | For use towards the salary, on-costs and clinical supervision costs of an additional Project Co- worker over a three year period. |
For use towards the salaries and other running costs but subject to exclusion of any redundancy and legal costs and fixed asset purchases. |
For measures to support staff, volunteers and trustees in carrying out CfG activities. |
Total unrestricted funds | This is a designated unrestricted fund and its purpose is to allow the charity to track costs associated with Next Chapter, where such costs are not recoverable under any other specific grantor wishes (see note 7). |
This is the principal fund of the charity recording all costs and income from activities in connection with its charitable object, namely the rehabilitation of prisoners, by the provision of such services as the trustees think fit. |
Purpose and restrictions | |
| 54,596 | - | - | - | - | 54,596 | - | 54,596 | £ | Fund balances brought forward |
| 169,610 | 43,375 | 21,375 | 20,000 | 2,000 | 126,235 | 1,950 | 124,285 | £ | Income |
| (134,865) | (41,375) | (21,375) | (20,000) | - | (93,490) | (4,802) | (88,688) | £ | Expenditure |
| - | - | - | - | - | - | 2,852 | (2,852) | £ | Transfers |
| - | - | - | - | - | - | - | - | £ | Gains and losses |
| 89,341 | - | - | - | 2,000 | 87,341 | - | 87,341 | £ | Fund balances carried forward |