2023-03-31-accounts - Creating Better Futures

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Trustees’ annual report (including Directors’ report) for the period

From: 01.04.2022 To: 31.03.2023

Charity name: Creating Better Futures

Charity registration number: 1148929

Company number: 07856205

Objectives and activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	To relieve poverty through the advancement of education and through the improvement of basic welfare for the public benefit of orphans and vulnerable children in Zimbabwe and their communities.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	Creating Better Futures provides access to education, including school fees, school supplies, school uniforms and basic medical care for orphans and vulnerable children in rural communities in Zimbabwe. Creating Better Futures also supports education through the provision of daily nutritional meals to round 5,000 children via three Primary School feeding programmes. Creating Better Futures also initiates projects that help support education and benefit the children, schools and/or local community.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	We confirm the trustees have had regard to the Charity Commission’s guidance on public benefit.

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	Creating Better Futures performs its charitable activities through its sister organisation, Creating Better Futures Zimbabwe. Grants totalling £27,486 were made and the delivery of these activities monitored. Creating Better Futures do not make any other grants.
Policy on social investment including program related investment	Para 1.38	Creating Better Futures have not made any social investments to date.
Contribution made by volunteers	Para 1.38	Creating Better Futures employed a small number of staff members throughout the year, mainly on part time hours. To operate sustainably Creating Better Futures is reliant on the contribution of volunteers and the skills they provide, the availability of appropriate volunteers has reduced further.
Other		We did not take part in the University of Reading internship scheme this year.

Achievements and performance

Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Creating Better Futures continued to provide school fees, supporting children at several primary and secondary schools in two main areas: Mutare; and Domboshawa, with many of these children individually sponsored. We also delivered the associated feeding program. During the year, our fundraising activities reduced further, with the Reading Half Marathon being our sole major event, as resource challenges prevented the return of our Out of Africa charity gala ball. We hosted a small number of online events and appeals. Creating Better Futures also received general grants during the year from Reading Family Church. Through these grants we were able to maintain our operations.

No specific projects were delivered during the year and our sanitary towel project continued to be paused, which resulted in the return of the balance of a grant received in the previous year to the Scurrah Wainwright Trust. During the year Creating Better Futures continued to be provided with free office space in Reading by Centric Community Projects, but due to Covid-19 pandemic the team mostly worked remotely.

Additional information (optional)

You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41	This was another challenging year, but we were able to overcome the prior year operational challenges in Zimbabwe, restoring our normal operational activities and delivering our objectives in our core areas of education and feeding.
Performance of fundraising activities against objectives set	Para 1.41	The funds raised by Creating Better Futures during the year were lower than the prior year, which was due to significant reductions in grant funding and events, as well as reductions in individual donations and fundraising.
Investment performance against objectives	Para 1.41	Creating Better Futures do not have any investments.
Other		None

Financial review

Review of the charity’s financial position at the end of the period	Para 1.21	Creating Better Futures has had another challenging year, but overall, our individual support has been strong. However, we continue to face headwinds, due to the residual impact of the Covid-19 pandemic and the economic cost of living challenges in the UK and overseas. This has both impacted our fundraising opportunities here in UK and the costs of delivering our charitable activities in Zimbabwe. We also have ongoing operational challenges because of key staff member illness in the UK. While our financial position remains strong, our Trustees are actively looking for options to address these challenges in the coming year.

Statement explaining the policy for holding reserves stating why they are held	Para 1.22	Creating Better Futures aims to retain reserves equal to a month’s expenditure, based on a rolling 12-month average. This should be sufficient to meet any unforeseen expenditure or to be able to continue, in the short term, funding planned activities in the event of unexpected drops in income. Reserves will be utilised at the Trustees discretion. It is necessary to hold sufficient working capital to enable the termly payment of school fees.
Amount of reserves held	Para 1.22	£33,440
Reasons for holding zero reserves	Para 1.22	Not applicable
Details of fund materially in deficit	Para 1.24	None noted.
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	The trustees have considered Creating Better Futures ability to continue as a going concern. The residual impact of the Covid-19 pandemic and the economic cost of living challenges in the UK and overseas, has both impacted our fundraising opportunities here in UK and the costs of delivering our charitable activities in Zimbabwe. We also continue to have ongoing operational challenges due to key staff member illness in the UK.

Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:
The charity’s principal sources of funds (including any fundraising)	Para 1.47	Creating Better Futures has four principal funding types: individual donations, funding from organisations, individuals fundraising on our behalf and funds raised during our own events.
Investment policy and objectives including any social investment policy adopted	Para 1.46	Creating Better Futures does not have any investments.
A description of the principal risks facing the charity	Para 1.46	Creating Better Futures is exposed to several risks and the trustees are focussed on mitigating these risks where possible. The principal risks facing Creating Better Futures are: - Disruption to our ability to deliver our charitable activities in Zimbabwe due to political, economic, and infrastructural instability. - Reliance on key staff members both in the UK and Zimbabwe.

		- Increased costs due to unfavourable movements in the GBP/USD exchange rate or inflation within Zimbabwe. and - Challenges to fundraising activities, due to the residual effects of the Covid-19 pandemic and the economic cost of living challenges in the UK.
Other		The expenditure in the UK relating to supporting the charitable activities, running costs, fundraising activities, and governance.

Structure, governance and management

Description of charity’s trusts:
Type of governing document: for example,trust deed, memorandum and articles of association etc	Para 1.25	Memorandum and Articles
How is the charity constituted? for example limited company, unincorporated association, CIO	Para 1.25	Charitable Company Limited by Guarantee
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Appointed by Board of Trustees

Additional information (optional)

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You may choose to include further statements where relevant about:
All new trustees are briefed by the other
Policies and procedures trustees on the key activities of Creating
Para 1.51
adopted for the induction and Better Futures and are also required to read
training of trustees the range of guidance produced by Charity
Commission, including The Essential
Trustee (CC3)
Creating Better Futures is governed by the
The charity’s organisational Board of Trustees, with the day-to-day
Para 1.51
structure and any wider management performed by the Chief
network with which the Executive Officer.
charity works
Creating Better Futures is not part of a wider
network.
Creating Better Futures delivers its
Relationship with any related charitable activities in Zimbabwe through its
Para 1.51
parties sister organisation, Creating Better Futures
Zimbabwe.
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Policies and procedures adopted for the induction and training of trustees	Para 1.51	All new trustees are briefed by the other trustees on the key activities of Creating Better Futures and are also required to read the range of guidance produced by Charity Commission, including The Essential Trustee (CC3)
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	Creating Better Futures is governed by the Board of Trustees, with the day-to-day management performed by the Chief Executive Officer. Creating Better Futures is not part of a wider network.
Relationship with any related parties	Para 1.51	Creating Better Futures delivers its charitable activities in Zimbabwe through its sister organisation, Creating Better Futures Zimbabwe.
Other		None

Reference and administrative details

Charity name	Creating Better Futures
Other name the charity uses	CBF or CBF UK
Registered charity number	1148929
Charity’s principal address	First Floor Unit 4 Beacontree Plaza Gillette Way Reading Berkshire RG2 0BS

Names of the charity trustees who manage the charity

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Dates acted if not for Name of person (or body) entitled
Trustee name Office (if any)
whole year to appoint trustee (if any)
1 Peter Malcolm Dunn CBF Board of Trustees
2 Michael John Dix Treasurer CBF Board of Trustees
3 Samantha Bramwell CBF Board of Trustees
4
5
6
7
8
9
10
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– Corporate trustees names of the directors at the date the report was approved.

Director name
None	None

Name of trustees holding title to property belonging to the charity

Trustee name	Dates acted if not for whole year
None	None

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity	N/A
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects	N/A
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets	N/A

Additional information (optional)

Names and addresses of advisers (optional information)

Type of	Name	Address
adviser
None	N/A	N/A

Name of chief executive or names of senior staff members (optional information)

Dorothy Dix

Exemptions from disclosure

Reason for non-disclosure of key personnel details

N/A

Other optional information

None

Declarations

The company has taken advantage of the small companies’ exemption in preparing the report above.

The trustees declare that they have approved the trustees’ report (including directors’ report) above.

Signed on behalf of the charity’s trustees/directors

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Signature(s)
Full name(s) Michael Dix Sam Bramwell
Position (for example
Secretary, Chair, etc) [Treasurer ] Trustee
Date
06/03/2024
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Creating Better Futures Charity No 1148929
Company No 07856205
Annual accounts for the period
Period end
Period start date 01.04.2022 To date 31.03.2023
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Section A Statement of financial activities (including summary income and expenditure account)

Guidance Note S01 S02 S03 S04 S05 S06 S07 Expenditure (Notes 6) Expenditure on: S08 S09 S10 S11 S12 S13 Tax payable S14 S15 Net gains/(losses) on investments S16 S17 Extraordinary items S18 S19 S20 Other gains/(losses) S21 S22 *Reconciliation of* *funds:* S23 S24 Income and endowments from: Donations and legacies Income (Note 3) Charitable activities Investments Net income/(expenditure) before tax for the reporting period *Net movement in funds* Charitable activities Other recognised gains/(losses): Separate material expense item *Total* Recommended categories by activity Total funds brought forward Raising funds Separate material item of income Other Other *Total funds carried forward* *Total* Net income/(expenditure) after tax before investment gains/(losses) Net income/(expenditure) Transfers between funds Other trading activities Gains and losses on revaluation of fixed assets for the charity’s own use	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03 30,393 29,477 - 2,454 - - - - - - - - - - 10,000 - -	Total funds Prior year funds £ £ F04 F05
		59,870 94,868 2,454 11,320 - - - - - - 10,000 10,000
	42,847 29,477 -	72,324 116,188
	2,307 - - 31,301 30,275 - - - 10,000 - -
		2,307 7,348 61,576 70,695 - - 10,000 10,000
	43,608 30,275 -	73,883 88,043

	761 - 798 - -	1,559 - 28,145
	- - -	- -
	761 - 798 - -	1,559 - 28,145
	- - -	- -
	761 - 798 - -	1,559 - 28,145
	- - - - - - - - - - - -	- - -
		- - - -
	761 - 798 - -	1,559 - 28,145
	34,201 28,902 -	63,103 34,958
	33,440 28,104 -	61,544 63,103

Charity No 1148929 Company No 7856205

Creating Better Futures

Section B Balance sheet

Unrestricted funds £ F01 - - - -	Restricted income funds £ F02 - - - -	Endowment funds Total this year £ £ F03 F04 - - - - - - - -	Total last year £ F05
			- 117 - -
-	-	- -	117
- 5,328 - 28,503	- 32 - 28,072	- - - 5,360 - - - 56,575
			- 6,083 - 62,522
33,831	28,104	- 61,935	68,605
			5,619
391	-	- 391

33,440	28,104	- 61,544	62,986

33,440	28,104	-61,544	63,103
			- -
- -	- -	- - - -

33,440	28,104	- 61,544	63,103
- 33,440	28,104	- - 28,104 - 33,440 -	- 28,902 34,201
33,440	28,104	- 61,544	63,103

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 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 FRS102 SORP.

Signed by one or two trustees/directors on behalf of all the trustees/directors Signature of director authenticating accounts being sent to Companies House	Date of approval dd/mm/yyyy 06/03/2024 06/03/2024 Date dd/mm/yyyy 06/03/2024 Print name Sam Bramwell Michael Dix Signature Print Name Michael Dix

CC17a (Excel)

08/03/2024

CC17a IExc&ll OW0312024

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

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
•	and	with*				preparing their accounts in accordance with the Financial Reporting Standard
						applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
•	and	with*				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.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support Not applicable the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded 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 2.2.

note 2.2.
Yes* 
	* -Tick as appropriate
No* 
*Please disclose:*
		None noted, all accounting policies are consistent
*(i) the nature of the change in accounting policy;*		with the prior year accounting policies
		Not applicable
*(ii) the reasons why applying the new accounting policy*
*provides more reliable and more relevant information;*
*and*
*(iii) the amount of the adjustment for each line affected*		Not applicable
*in the current period, each prior period presented and*
*the aggregate amount of*	*the adjustment relating to*
*periods before those presented, 3.44 FRS102 SORP.*

CC17a (Excel)

08/03/2024

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

Yes No	 	* -Tick as appropriate

Please disclose:

*Please disclose:*
*(i) the nature of any changes;*	None noted
*(ii) the effect of the change on income and expense or* *assets and liabilities for the current period; and*	Not applicable
*(iii) where practicable, the effect of the change in one or*	Not applicable
*more future periods.*

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).

Yes No	 	* -Tick as appropriate

Please disclose:

*Please disclose:*
	None noted
*(i) the nature of the prior period error;*
*(ii) for each prior period presented in the accounts, the*	Not applicable
*amount of the correction for each account line item*
*affected; and*
*(iii) the amount of the correction at the beginning of the*	Not applicable
*earliest prior period presented in the accounts.*

CC17a (Excel)

08/03/2024

CC17a IExc&ll OW0312024

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

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Please provide a description
of the nature of each change None required
in accounting policy
Reconciliation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure) as
restated
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CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Recognition of income
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
These are included 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.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
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.
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.
Membership subscriptions received in the nature of a gift are recognised in Donations
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.
Offsetting
Grants and donations
Note 2 Accounting policies
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
Government grants
The charity has received government grants in the reporting period
Legacies
Tax reclaims on donations
and gifts
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.
Income from membership
Income from interest,
royalties and dividends
The charity has incurred expenditure on support costs.
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.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Support costs
2.2 INCOME
Donated goods
In the case of performance related grants, income must only be 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 (5.16 FRS 102 SORP).
Volunteer help
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
Donated services and
facilities
Contractual income and
performance related
grants

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CC17 FRS 102 SORP

08/03/2024

and Legacies.

subscriptions

Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.

Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other claims income in the SoFA. This includes any realised or unrealised gains or losses on the sale of investments and Investment gains and any gain or loss resulting from revaluing investments to market value at the end of the losses year.

2.3 EXPENDITURE AND LIABILITIES

Liabilities are recognised where it is more likely than not that there is a legal or Liability recognition constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and support Support costs have been allocated between governance costs and other support. costs Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of conditions service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without Where there are no conditions attaching to the grant that enables the donor charity to performance conditions realistically avoid the commitment, a liability for the full funding obligation must be recognised. Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors 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 Provisions for liabilities measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 instruments to 11.19, FRS102 SORP. 2.4 ASSETS Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least use by charity They are valued at cost. The depreciation rates and methods used are disclosed in note 14. The charity has intangible fixed assets, that is, non-monetary assets that do not have Intangible fixed assets physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15. They are valued at cost.

The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and Heritage assets maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16.

They are valued at cost.

Fixed asset investments in quoted shares, traded bonds and similar investments are Investments valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or progress net realisable value.

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£250
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Yes*	No*	N/a*
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Yes*	No*	N/a*
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CC17 FRS 102 SORP

08/03/2024

Debtors

Current asset investments

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

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.

The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

None

Yes*	No*	N/a*
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Yes*	No*	N/a*
		

Yes* 	No* 	N/a* 
Yes* 	No* 	N/a* 

Yes*	No*	N/a*
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CC17 FRS 102 SORP

08/03/2024

Section C Notes to the accounts (cont)

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Note 3 Income
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts - - - - -
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations - - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total - - - - -
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - [ - - ]
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - [ - - ]
Separate - - - - -
material item - - - - -
of income - - - - -
- - - - -
Total - - - [ - - ]
Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - [ - - ]
TOTAL INCOME - - - - -
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
Where sums originally denominated in foreign currency have
been included in income, explain the basis on which those
sums have been translated into sterling (or the currency in
which the accounts are drawn up).
----- End of picture text -----

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1 Government grant 2 Government grant 3 Other *Please provide details of any* *unfulfilled conditions and other* *contingencies attaching to grants* *that have been recognised in income.* *Please give details of other forms of* *government assistance from which* *the charity has directly benefited.*	This year Last year £ £ - - - - - - Coronavirus Job Retention Scheme - 2,151 Total - 2,151 N/A N/A Description	This year Last year £ £ - - - - - - Coronavirus Job Retention Scheme - 2,151 Total - 2,151 N/A N/A Description

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property Other Seconded staff	Donated facilities are valued at the amount the charity would have paid for them in the open market. The donated facility or service would be recognised in income as well as an expense in the accounts None noted Creating Better Futures has benefitted from the contribution of volunteer time, but as there is no way to reliably measure the cost of volunteer’s time; the contribution of general volunteers has not be included as income in the accounts.	This year Last year £ £ - - 10,000 10,000 - -
		10,000 10,000

Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

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08/03/2024

CC178 (Exc811 14 0810312024

Section C Notes to the accounts (cont)

Note 6 Expenditure

----- Start of picture text -----
Restricted
Unrestricted income Endowment
Analysis of expenditure funds funds funds Total funds Prior year
£ £
Expenditure on Incurred seeking donations - - - - -
raising funds: Incurred seeking legacies
- - - - -
Incurred seeking grants
Operating membership schemes and
social lotteries
Staging fundraising events
Fundraising agents
Operating charity shops
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
publicity - - - - -
Start up costs incurred in generating
new source of future income
- - - - -
Database development costs - - - - -
Other trading activities
Investment management costs: - - - -
Portfolio management costs - - - - -
Cost of obtaining investment advice
- - - - -
Investment administration costs
- - - - -
Intellectual property licencing costs
- - - - -
Rent collection, property repairs and
maintenance charges - - - - -
- - - - -
Total expenditure on raising funds - - - - -
Expenditure on - - - - -
charitable
activities - - - - -
- - - - -
- - - - -
Total expenditure on charitable
activities - - - - -
Separate material - - - - -
item of expense
- - - - -
- - - - -
- - - - -
Total - - - - -
Other - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total other expenditure - - - - -
TOTAL EXPENDITURE - - - - -
----- End of picture text -----

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Other information:

Analysis of expenditure on charitable activities

----- Start of picture text -----
Grant
Activity or funding Support Total this Total
Activities undertaken directly
programme of Costs year prior year
activities
£ £ £ £ £
Activity 1
Activity 2
Other
Total
Prior year expenditure on charitable activities
can be analysed as follows:
Within the expenditure items above the
following items are material: (please disclose
the nature, amount and any prior year
amounts)
Where sums originally denominated in
foreign currency have been included in
expenditure, explain the basis on which those
sums have been translated into sterling (or
the currency in which the accounts are drawn
up).
----- End of picture text -----

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Description None Total extraordinary items	Description	This year Last year £ £ - - - - - - - - - -
	None






		- -

CC17a (Excel)

08/03/2024

Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

----- Start of picture text -----
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
None
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the
purchase of goods or services, please disclose details of any balances outstanding between any participating members.
Description/name of party
Balance held at period end
This year Last year
£ £
None - -
- -
- -
- -
- -
Total - -
----- End of picture text -----

CC17a (Excel)

08/03/2024

Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

----- Start of picture text -----
Basis of
Raising funds Activity 1 Activity 2 Activity 3 Grand total allocation
Support cost (Describe
(examples) £ £ £ £ £ method)
- - - -
Governance
- - - -
- - - -
- - - -
Other - - - -
- - - -
Total
----- End of picture text -----

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

Creating Better Futures has not analysed its expenses using activity costs.

CC17a (Excel)

08/03/2024

Section C Notes to the accounts

Note 10 Details of certain types of expenditure

Note 10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than independent examination	This year Last year £ £ 0 0 0 0 0 0 0 0

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)

11.1 Staff Costs
		This year			Last year
		£			£
Salaries and wages			23,394		32,206
Social security costs				-	-
Pension costs (defined contribution pension plan)				126	147
Other employee benefits				-	-
Total staff costs			23,520		32,353

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party	N/A
*Please give details of the number of employees whose total employee*		*benefits*	*(excluding employer*
*pension costs) fell within each band of £10,000 from £60,000 upwards.*		*If there*	*are no such transactions,*
*please enter 'true' in the box provided.*

*please enter 'true' in the box provided.*	*please enter 'true' in the box provided.*	*please enter 'true' in the box provided.*	*please enter 'true' in the box provided.*
No employees received employee benefits (excluding employer					TRUE
pension costs) for the reporting period of more than £60,000

Band			Number of employees
£60,000 to £69,999				-
£70,000 to £79,999				-
£80,000 to £89,999				-
£90,000 to £99,999				-
£100,000 to £109,999				-




Please provide the total amount paid to				10255
key management personnel (includes
trustees and senior management) for
their services to the charity. For
specific amounts paid to trustees, see
Note 28.
11.2 Average head count in the year				This year Number		Last year Number
The parts of the charity in which the	Fundraising				1.0		2.0
employees work	Charitable Activities				0.5		1
	Governance				-		-
	Other				-		-
		Total			1.5		2.5
11.3 Ex-gratia payments to employees and others (excluding trustees)
*Please complete if an ex-gratia payment*	*is made.*
Please explain the nature of the	N/A
payment
Please state the legal authority or	N/A
reason for making the payment
Please state the amount of the payment	N/A
(or value of any waiver of a right to an
asset)
11.4 Redundancy payments
*Please complete if any redundancy or termination payment is made in*				*the period.*
Total amount of payment	N/A
The nature of the payment (cash, asset	N/A
etc.)

The extent of redundancy funding at	N/A
the balance sheet date

Please state the accounting policy for	N/A
any redundancy or termination
payments

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in N/A the SOFA as an expense Please explain the basis for allocating N/A the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds. Please confirm that although the N/A scheme is accounted for as a defined contribution plan, it is a defined benefit plan. N/A Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan Explain how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined.

N/A N/A

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

----- Start of picture text -----
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £
Nil - -
- -
- [ - ]
Total - - - -
----- End of picture text -----

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

13.2 Grants made to institutions
No *TOTAL GRANTS PAID* *My charity has made grants to particular institutions that are material in* *the context of its grantmaking. Details of the institution supported,* *purpose of the grant and total paid to each institution is available on the* *charity's web site.* *Other unanalysed grants* *Total grants to institutions in reporting period* Creating Better Futures Zimbabwe Purpose Delivery of services to beneficiaries in Zimbabwe, including payment of school fees, purchase of porridge and Maheu for feeding programmes, funding projects that support education and delivery costs associated with these activities Names of institution	All charitable activities in Zimbabwe are delivered via grants made to Creating better Futures Zimbabwe (see below) Total amount of grants paid £ 27,486 - - - - - - - - -
	27,486
	- 27,486

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

		Freehold land & buildings £	Freehold land & buildings £	Other land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
At the beginning of the year			-		-	7,000	2,715	9,715
Additions			-		-	-	-	-
Revaluations			-		-	-	-	-
Disposals			-		-	-	-	-
Transfers *			-		-	-	-	-
At end of the	year		-		-	7,000	2,715	9,715
14.2 Depreciation and		impairments
	**Basis	SL or RB		SL or RB		SL	SL	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
	** Rate					5	3

At beginning year	of the		-		-	7,000	2,598	9,598
Disposals			-		-	-	-	-
Depreciation			-		-	-	117	117
Impairment			-		-	-	-	-
Transfers*			-		-	-	-	-
At end of the	year		-		-	7,000	2,715	9,715
14.3 Net book value
Net book value at the			-		-	-	117	117
beginning of	the year
Net book value at the			-		-	-	-	-
end of the year

CC17a (Excel)

08/03/2024

14.4 Impairment

N/A Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. 14.5 Revaluation If an accounting policy of revaluation is adopted, please provide: N/A the effective date of the revaluation N/A the name of independent valuer, if applicable the methods applied and significant N/A assumptions the carrying amount that would have been N/A recognised had the assets been carried under the cost model. 14.6 Other disclosures (i) Please state the amount of borrowing costs, N/A if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual N/A commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying N/A amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

If an accounting policy of revaluation is adopted, please provide: N/A the effective date of the revaluation N/A the name of independent valuer, if applicable the methods applied and significant N/A assumptions the carrying amount that would have been N/A recognised had the assets been carried under the cost model.

The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not

CC17a (Excel)

08/03/2024

Section C Notes to the accounts

Note 15 Intangible assets Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

----- Start of picture text -----
Project Patents and Other Total
development trademarks
costs
£ £ £ £
At beginning of the - - - -
year
Additions - - - -
Disposals - - - -
Revaluations - - - -
Transfers * - - - -
At end of the year - - - -
15.2 Amortisation and impairments
Method of SL or RB SL or RB SL or RB SL or RB Straight Line
amortisation ("SL") or
Reducing
Balance
("RB")
Rate
At beginning of the - - - -
year
Disposals - - - -
Amortisation - - - -
Impairment - - - -
Transfers - - - -
At end of year - - - -
15.3 Net book value
Nat book value at the - - - -
beginning of the year
Net book value at the - - - -
end of the year
----- End of picture text -----*

15.4 Accounting policy

15.4 Accounting policy	15.4 Accounting policy	15.4 Accounting policy
*Please disclose the accounting policy for intangible fixed assets including:*
*Reasons for choosing*	N/A
*amortisation rates*
*Policies for the recognition of any*	N/A
*capital development*
15.5 Impairment
		N/A
*Please provide a description of the*	*events and*
*circumstances that led to the recognition or*
*reversal of an impairment loss.*

CC17a (Excel)

08/03/2024

15.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

----- Start of picture text -----
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
----- End of picture text -----

the effective date of the revaluation N/A the name of independent valuer, if applicable N/A the methods applied N/A the carrying amount that would have been N/A recognised had the assets been carried under the cost model. 15.7 Other disclosures (i) If your intangible asset was acquired by way N/A of grant, provide value on initial recognition and carrying amount of the asset. (ii) Details of the carrying amounts of any N/A intangible assets to which the charity has restricted title or that are pledged as security for liabilities. (iii) Please provide the amount of contractual N/A commitments for the acquisition of intangible assets. (iv) State the amount of research and N/A development expenditure recognised as expenditure in the year. (v) Please detail the headings in the SOFA in N/A which a charge for amortisation of intangible assets is included. (vi) For any material intangible assets, please N/A provide a description, its carrying amount and any remaining amortisation period.

The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Note 16 Heritage assets	Note 16 Heritage assets	Note 16 Heritage assets
*Please complete this note if the charity has heritage*			*assets*
16.1 General disclosures for all charities holding heritage assets
(i) Explain the nature and scale of heritage assets held.		N/A
(ii) Explain the policy for the
acquisition, preservation, management and disposal of		N/A
heritage assets.
16.2 Cost or valuation
		Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £
At beginning of the year		-	-	-	-		-
Additions		-	-	-	-		-
Disposals		-	-	-	-		-
Revaluations		-	-	-	-		-
Transfers *		-	-	-	-		-
At end of the year		-	-	-	-		-
16.3 Depreciation and impairments
	**Basis	SL or RB	SL or RB	SL or RB	SL or RB	SL or RB		Straight Line ("SL") or Reducing Balance
	** Rate

At beginning of the year		-	-	-	-		-
Disposals		-	-	-	-		-
Depreciation		-	-	-	-		-
Impairment		-	-	-	-		-
Transfers*		-	-	-	-		-
At end of year		-	-	-	-		-
16.4 Net book value
Nat book value at the beginning	of the	-	-	-	-		-
year
Net book value at the end of the	year	-	-	-	-		-

16.5 Impairment

16.6 Revaluation
the methods applied and significant assumptions
any significant limitations on the valuation
qualifications of independent valuer
If an accounting policy of revaluation is adopted, please provide:
Please provide a description of the events and circumstances
that led to the recognition or reversal of an impairment loss.
the effective date of the revaluation
the name of independent valuer, if applicable

N/A
N/A
N/A
N/A
N/A
N/A

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

----- Start of picture text -----
At valuation At cost Group Total
Group A B
----- End of picture text -----

CC17a (Excel)

08/03/2024

Carrying amount at the end of period Carrying amount at the beginning of the period Additions Disposals Depreciation/impairment Revaluation	£ £ £ - - - - - - - - - - - - - - -
	- - -

16.8 Heritage assets (where heritage assets are not recognised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.	N/A N/A N/A N/A

16.9 Five year summary of heritage assets transactions

Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals	2015 2014 2013 2012 2011 £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
	- - - - -
	- - - - - - - - - - - - - - - - - - - -
	- - - - -
	- - - - - - - - - - - - - - - - - - - -
	- - - - -

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Carrying (fair) value at beginning of period Add:additions to investments during period Less:disposals at carrying value Less: impairments Add: Reversal of impairments Add/(deduct):transfer in/(out) in the period Add/(deduct):*net gain/(loss) on revaluation Carrying (fair) value at end of year	Cash & cash equivalents Listed investments Investment properties Social investment s Other Total - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
	- - - - - -

*Please specify additions resulting from acquisitions through business combinations, if any.

N/A

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowledgeable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

Analysis of investments Cash or cash equivalents Investment properties Total Listed investments Other investments Grand total (Fair value at year end+Cost less impairment) Social investments	Cost less impairment £ - - - - - - - - - Fair value at year end £ -
	- -

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications

N/A N/A

CC17a (Excel)

08/03/2024

(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

N/A N/A

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

Analysis of current asset investments

Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total

----- Start of picture text -----
This year Last year
£ £
- -
- -
- -
- -
- -
- -
----- End of picture text -----

17.5 Guarantees

Please provide details and amount of any guarantee made to or on behalf of a third party

Name of the entity or entities benefitting from those guarantees

N/A N/A N/A

Please explain how the guarantee furthers the charity's aims

17.6 Concessionary loans

Amount of concessionary loans made ( Multiple loans made may be disclosed in aggregate provided that such aggregation does not obscure significant information ).

Amount of concessionary loans received (Multiple loans received may be disclosed in aggregate provided that such aggregation does not obscure significant information).

Terms and conditions eg interest rate, security provided Value of any concessionary loans which have been committed but not taken up at the reporting date

Amounts payable within 1 year

None *Total* *Description* None *Total* *Description* N/A N/A N/A	This year £ Last year £

	This year £ Last year £

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N/A Amounts payable after more than 1 year N/A Amounts receivable within 1 year N/A Amounts receivable after more than 1 year

17.7 Additional information

Please provide information about the significance N/A of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. N/A For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.

Where a charity or its subsidiary has provided N/A financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

18.1 Please state the carrying amount of stock and work in progress analysed between activities.	unt of stock and work in progress analysed between	unt of stock and work in progress analysed between
For distribution For resale For distribution For resale £ £ £ £ £ Charitable activities: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Other trading activities: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Other: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Total this year - - - - - *Total previous year* - - - - - Stock Donated goods Work in progress None 18.2 Please specify the carrying amount of any stocks pledged as security for liabilities	For distribution For resale For distribution For resale £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Stock Donated goods Work in progress
	-	- - - -
		- - - - None

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total	This year Last year This year Last year £ £ £ £ - - - - - - - - - - - - - - - - 174 5,483 - - 119 38 - - 98 98 - - Amounts falling due within one year Amounts falling due after more than one year
	391 5,619 - -

20.2 Deferred income

Please complete this note if the charity has deferred income.

*Movement in deferred income account* Amounts released to income from previous periods Balance at the end of the reporting period *Please explain the reasons why income is deferred.* N/A Balance at the start of the reporting period Amounts added in current period	This year Last year £ £ - - - - - -
	- -

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

Total Trade debtors Prepayments and accrued income Other debtors	This year Last year £ £ - 266.0 5,360.0 5,817.0 - -
	5,360.0 6,083.0

Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

Total Trade debtors Prepayments and accrued income Other debtors	This year Last year £ £ - - - - - -
	- -

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

You should complete this note if you have included in the charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Please provide:

----- Start of picture text -----
N/A
N/A
N/A
This year Last year
£ £
- -
- -
- -
- -
- -
N/A
N/A
----- End of picture text -----

- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.

21.2 Movements in recognised provisions and funding commitment during the period

This year		Last year
£		£
	-	-
	-	-
	-	-
	-	-
	-	-

Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period

21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified)..

21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

----- Start of picture text -----
None
N/A
----- End of picture text -----

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conditions related to its pledge should be given here.

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabilities, please complete the following section unless the possibility of their existence is remote.

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Description of item including its legal nature. Estimate of financial effect
Please describe any security provided in
connection to the liability.
None N/A
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23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

existence is probable
Description of item			Estimate of financial effect
None		N/A



23.3 Other disclosures for contingent assets	and/or liabilities
Please provide the following information where practicable:
Explain any uncertainties relating to the		N/A
amount or timing of settlement; and the
possibility of any reimbursement
Where it is not practical to make one or more		N/A
of these disclosures, please state this fact

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Section C Notes to the accounts	(cont)
Other Short term deposits Cash at bank and on hand Total Note 24 Cash at bank and in hand Short term cash investments (less than 3 months maturity date)	This year Last year £ £ - - - - 56,575 62,522 - -
	56,575 62,522

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

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N/A
N/A
----- End of picture text -----

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont

Note 26 Events after the end of the reporting period

Please complete this note where events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event

None N/A

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE
Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Child Sponsorship R Funds are restricted to the costs
associated with child sponsorship 15,179 29,241 - 27,756 - - 16,664
Zimbabwe Volunteer Xmas Gift R Funds are restricted to costs associated
with the Zimbabwe Volunteer Xmas Gift
Initiative 126 - - - - 126
R Funds are restricted to costs associated
Farming Project with Farming projects - 200 - 300 - 500
R Funds are restricted to costs associated
Sanitary Towel with the Sanitary Towel project 13,208 36 - 2,500 - - 10,744
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) R Other donations for specified purposes 389 - - 19 - 300 - 70
Total Funds as per balance sheet 28,902 29,477 - 30,275 - - 28,104
Yes No
Fund balances carried forward include assets and liabilities denominated in a foreign currency  
N/A
If yes, please state the basis on which the assets and/or liabilities have been translated into
sterling (or the currency in which the accounts are drawn up).
----- End of picture text -----*

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Child Sponsorship R Funds are restricted to the costs
associated with child sponsorship 184 36,107 - 21,112 - - 15,179
Internship Scheme R Funds are restricted to wages and costs
associated with the student interns
funded by the University of Reading
Intern Scheme - 3,150 - 3,150 - - -
Rotary R Funds are restricted to costs associated
with projects defined by Rotary Clubs,
within the year this included the Rotary
Clubs of Pocklington, Easthampstead,
Elthorne Hillingdone and Maidenhead 67 2,030 - 2,097 - - -
Zimbabwe Volunteer Xmas Gift R Funds are restricted to costs associated
with the Zimbabwe Volunteer Xmas Gift
Initiative - 3,100 - 2,974 - - 126
R Funds are restricted to costs associated
Feeding Programme with the Feeding programme 795 - - 795 -
R Funds are restricted to costs associated
Sanitary Towel with the Sanitary Towel project 7,840 5,678 - 310 - - 13,208
Coronavirus Job Retention R Coronavirus Job Retention Scheme Grant
Scheme - 2,151 - 2,151 - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) R Other donations for specified purposes 70 319 - - - 389
Total Funds as per balance sheet 8,956 52,535 - 32,589 - - 28,902
Yes No
Fund balances carried forward include assets and liabilities denominated in a foreign currency  
N/A
If yes, please state the basis on which the assets and/or liabilities have been translated into
sterling (or the currency in which the accounts are drawn up).
----- End of picture text -----*

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

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Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and N/A N/A
restricted funds
Between endowment and N/A N/A
restricted funds
Between endowment and N/A N/A
unrestricted funds
----- End of picture text -----

27.4	Designated funds
	Planned use		Purpose of the designation	Amount
N/A		N/A		N/A

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

N/A
Please give details of why remuneration or other
employment benefits were paid.
Name of trustee
Legal authority (eg
order, governing
document)
If a third party has been reimbursed for providing one or
more trustees, state the nature of the payment and
amount of the reimbursement.
None
State the number of trustees to whom retirement benefits
are accruing under a defined contribution pension
scheme.
Where an ex gratia payment has been made to a trustee,
provide an explanation of the nature of the payment.

Last year
Remuneration
Pension
contribution
Redundancy
(including
loss of
office)/ex
gratia
Other
TOTAL
£
£
£
£
£
£
-
-
-
-
-
-
N/A
This year
N/A
Amounts paid or benefit value
N/A

N/A

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

Travel Subsistence Accommodation Other (please specify): TOTAL £ This year Type of expenses reimbursed No trustee expenses have been incurred (True or False)	Last year £ TRUE

CC17a (Excel)

08/03/2024

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

No expenses have been claimed by trustees in performance of their trustee duties. Expenses have only been claimed for the performance of day to day activities during the year, which are distinct from their trustee duties and were performed on a voluntary basis.

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False)

TRUE

Name of the trustee
or related party
Relationship
to charity
Description of the
transaction(s)
Dorothy Dix
CEO and
Spouse of
Trustee
(Michael Dix)
Employment as Chief
Executive Officer
For any related party, please provide details of any
guarantees given or received.
In relation to the transactions above, please provide the
terms and conditions, including any security and the
nature of any payment (consideration) to be provided in
settlement.

Amount
Balance at
period end
Amounts
written off
during
reporting
period
£
£
£

10,255
-
-
N/A
£
Provision for bad
debts at period end
N/A
-

CC17a (Excel)

08/03/2024

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

08/03/2024

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Roport to tho trustaesl members of Creating B8tter Futures On accounts for the year ended 31st March 2023 Charity no (if any) 1148929 Set out on pages See accompanying SOFA, Balance Sheet and Notes for the year ended 31 March 2023. I report to the trustees on my examination of the accounts ofthe above charity {"the Trust") for the year ended 3110312023. Responsibilities and basis of report As the charity's trustees, you are responsible for the preparation of the a¢¢ounts in accordance with the requirements of the Charities Act 2011 (°the Act"). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission und8r section 145(5){b) of the Act. Independent I have completed my examination. I confimi that no material matters have examiner's statement come to my attention in connection with the examination (other than that disclosed below ') which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act., or the accounts did not accord with thè accounting records,. or the aGGounls did not Gomply wilh the applicable requirement5 concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 otherthan any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination. 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. Slgned: Datè: 2" March 2024 Name: William B. Offei Relevant professional qualification(s) or body Chartered Member IICAEW) Addr8SS'. 79 Yardley, Bracknell, Berkshire, RG12 8QT. IER Oct 2018

Section B Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts.. diredions and guidance for examiners). Glve here brief details of any items that the examiner wishes to disclose. SER Oct 2018