The Toby Henderson Trust Limited
Report and Accounts
31 March 2024
Company Registration Number - 06865892
The Charity Registration Number is :- 1149952
The Toby Henderson Trust Limited
Report and accounts for the year ended 31 March 2024
Contents
| Page | ||
|---|---|---|
| Charity information | 1 | |
| Trustees' Annual Report | 1 | |
| Statement of directors' responsibilities | 9 | |
| Independent Examiner's Report | 10 | |
| Funds Statements:- | ||
| Statement of Financial Activities | 12 | |
| Statement of Financial Activities - Prior Year statement | 13 | |
| Statement of total recognised gains and losses | 13 | |
| Movements in funds | 14 | |
| Revaluation reserves | 14 | |
| Revenue Funds | 15 | |
| Fixed Asset funds | 15 | |
| Income and Expenditure account | 16 | |
| Summary of funds | 16 | |
| Balance sheet | 17 | |
| Cash flow statement | 18 | |
| Notes to the accounts | 19 |
The Toby Henderson Trust Limited
Company Registration Number - 06865892
Trustees' Annual Report for the year ended 31 March 2024
The Trustees present their Report and Accounts for the year ended 31 March 2024, which also comprises the Directors' Report required by the Companies Act 2006.
Reference and administrative details
The legal name of the charity is:- The Toby Henderson Trust Limited.
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1149952.
The charity does not operate in any overseas jurisdictions.
Legal structure of the charity
The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.
The governing document is dated
17 November 2021
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation. The trustees are all individuals.
The principal operating address, telephone number, email and web addresses of the charity are:-
Toby House
Earth Balance, Bedlington Northumberland, NE22 7AD Telephone
Email Address support@ttht.co.uk Web address www.ttht.co.uk
The registered office of the charity for Companies Act purposes is the same as the operating address shown above.
The Trustees in office on the date the report was approved were:-
D I Hope J C C Turner
R Hodgson
K Guthrie S G McHarg
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The Toby Henderson Trust Limited
Company Registration Number - 06865892
Trustees' Annual Report for the year ended 31 March 2024
The following persons served as Trustees during the year ended 31 March 2024 :-
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.
D I Hope
J C C Turner R Hodgson K Guthrie S G McHarg
Objects and activities of the charity
The purposes of the charity as set out in its governing document.
The Toby Henderson Trust Limited, is a registered charity, number 1149952, and is incorporated as a company limited by guarantee (not having a share capital), company number 06865892. It is governed by its Articles of Association, which were updated on 17 November 2021.
The main activities undertaken in relation to those purposes during the year.
The charities objectives are;
The relief and education of the parents and carers of autistic children and adults by the provision of such advice, assessment, information and support services to them, their parents and carers calculated to relieve their needs.
The main activities undertaken during the year to further the charity's purpose for the public benefit.
Assessment and diagnosis of autism in children, young people and adults.
Provision of specialist and experienced pre / post diagnostic support services (and those needs during assessment)– both directly to the individual and to the wider family, including parents/carers, siblings, grandparents and other supporting professionals where appropriate. Free specialist webinars.
Support groups (both face to face and on line)
Social groups for autistic children and young people and their siblings ( separately.) Access to Toby’s Magical Garden.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
The short term and longer term aims and objectives.
Short term
to continue to offer timely support, advice and assessments, alongside monitoring, evaluation and data collection for longer term planning purposes,
Longer term
To continue to expand the range and offer of specialist services as the demand for such grows and in timely and proactive response to dynamic data collection.
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The Toby Henderson Trust Limited
Company Registration Number - 06865892
Trustees' Annual Report for the year ended 31 March 2024
The charity's strategies for achieving its aims and objectives in the future.
Investment in data and performance management support. Strengthening the skill set of the board of trustees - in particular, in respect of financial and governance experience at a senior level.
Financial stability allowing the expansion of the team of specialist practitioners.
Being constantly aware and listening to our autistic community throughout our region.
How the activities undertaken during the year contributed to the achievement of the aims and objectives.
The acquisition of a rolling contract to provide specialist post diagnostic support to autistic individuals and their families resident in the county of Northumberland to the tune of £200,000 per annum (there will be an uplift next year, anticipated at 3.9%).
A very pro- active presence across all social media platforms (notably our Facebook stats which currently stand just short of 10k followers) and our amazing website www.ttht.co.uk which is very ably managed and dynamically updated by our Head of Administration.
Crucial listening to the views of our autistic individuals and their families.
The main achievements and performance of the charity during the year.
We have diagnosed an average of 10 individuals per month.
We have offered an average of 115 specialist family support appointments per month. We have delivered an average of 2 webinars to families and professionals per month. We have facilitated 5 support groups per month.
We have run 3 MATES social groups per month.
We have run 1 Siblings Superstars group per month.
The difference the charity's performance during the year has made to the beneficiaries of the charity. Also the degree to which the achievments and
The beneficiaries report they feel “listened to and understood”.
They also report they are feeling more confident in knowing how to support their autistic child or young person.
Autistic adults (whom we have assessed, diagnosed and supported) report that they now have “validation to truly embrace themselves and their autistic identity”.
The words “life changing” are regularly used to describe access to our services.
The significant charitable activities undertaken in the year.
Major charitable activities included:
Family support service, webinars to families and professionals, support groups including MATES social groups Siblings Superstars group.
Although TTHT did not personally undertake any fundraising activities during this year, many of our families and supporters did so – we were very fortunate to raise over 11.5k this year through the efforts of young people, families and supporters. There have been individual marathons run, pub quizzes, live music events and many more.
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The Toby Henderson Trust Limited
Company Registration Number - 06865892
Trustees' Annual Report for the year ended 31 March 2024
Expenditure incurred in the year in order to raise income in the future.
The main expenditure was time of senior staff involved in contract renewal discussions with NHS partners.
Structure, governance and management of the charity
The methods used to recruit and appoint new charity trustees.
The charity currently has a strong set of skills within its team of five trustees. We are, however, consistently aware of opportunities to expand the range of skills and expertise by recruiting new trustees. The approach taken has recently led to the appointment in 2024-25 of a sixth trustee with extensive HR experience.
The policies and procedures for the induction and training of trustees.
New trustees are supported in their induction through meetings with the joint chairs, as well as the chief executive. They also have an initial discussion with the full board of trustees. All trustees are regularly able to access training opportunities, including mandatory safeguarding training.
The charity's organisational structure.
How the charity makes decisions and how decisions are delegated.
Major strategic decisions will involve the cheief executive and trustees, either through discussion at regular trustee meetings or through individulal discussions with the joint chairs and the chief executive.
Day-to-day operational decisions will be taken by the senior managment team at an appropriate level.
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The Toby Henderson Trust Limited
Company Registration Number - 06865892
Trustees' Annual Report for the year ended 31 March 2024
The Chief Executive Officer and other senior management personnel to whom day to day management is delegated
L Henderson (Chief Executive Officer) L Richardson (Head of Operations) J Curtis (Autism Nurse Consultant & Clinical Lead) Fiona Richards (Autism Hub Manager) Sheila Davies (Service Lead Northumberland PDS)
Setting pay and remuneration of key management personnel
Annual pay proposals are agreed each April by trustees
The charity as a part of a wider network.
See below for response to our relationships with related parties.
The charity's relationships with related parties.
We have established very good working relationships with the Cumbria, Northumberland, Tyne and Wear Foundation Trust (the lead mental health provider throughout each North East locality) and ICB’s accordingly (including South Tyneside).
In Northumberland we work closely with AIM (who provide the PDS element of the offer to adults), HINT (the high incidence needs team) and Early Help.
In South Tyneside we work in collaboration with AIM to provide a lifespan service at The Autism Hub.
We have recently developed a partnership with XR Therapeutics to develop an immersive therapy room at Toby House.
Across the board we have respectful, generous and collaborative partnerships with other providers both from the 3rd Sector and the authorities.
Bankers
Accountants
Barclays Bank PLC, Leicester, Leicestershire, LE87 2BB
Hurren & Jubb Accountants Limited, Unit 2-4 Protection House, Albion Road, North Shields, NE30 2RH
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The Toby Henderson Trust Limited
Company Registration Number - 06865892
Trustees' Annual Report for the year ended 31 March 2024
Financial review
The charity's financial position at the end of the year ended 31 March 2024
The financial position of the charity at 31 March 2024 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
| Restricted Revenue Funds Total Funds Unrestricted Revenue Funds available for the general purposes of the charity Net income |
2024 £ 182,915 927,048 3,433 930,481 |
2023 £ 209,008 744,133 3,433 747,566 |
|---|---|---|
Financial review of the position at the reporting date, 31 March 2024 .
The trustees consider the financial performance by the charity during the year to have been satisfactory.
Policies on reserves.
The calculation of free reserves is based on the definition included in the charity statement of recommended practice (SORP), which provides recommendations for accounting and reporting for charities. The trustees have examined the requirments of the chairty to hold free reserves - those reverses are not invested in tangible assets, excluding long term liabilities, or designated for a paticular purpose. The trustees considered it would be appropriate to hold equivalent of 6-9 months of unrestricted expenditure which would equate to holding approximatley £345,000-£520,000 in free reserves.
Going Concern
The financial statement shave been preparned on a going concern basis. The trustees assess wheather the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant dount on the ability of the chairty to continue as a going concern. The trustees make this assessment in respect of a period od one year from the date of the approval of the financial statements.
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
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The Toby Henderson Trust Limited
Company Registration Number - 06865892
Trustees' Annual Report for the year ended 31 March 2024
Details of The Independent Examiner
Shaun Jubb Member of Accountants Unit 2-4 Protection House Albion Road North Shields Tyne & Wear NE30 2RH
Statement of the Directors' and Trustees' Responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
-
to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
-
select suitable accounting policies and apply them consistently;
-
make judgements and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
-
state whether applicable accounting standards and statements of
recommended practice have been followed, subject to any material
departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
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The Toby Henderson Trust Limited
Company Registration Number - 06865892
Trustees' Annual Report for the year ended 31 March 2024
Method of preparation of accounts - Small company provisions
The financial statements are set out on pages 12 to 34.
The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016)
These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
This report was approved by the board of trustees on 31 October 2024.
J C C TURNER Director and Trustee
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The Toby Henderson Trust Limited
Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 March 2024
I report to the Trustees on my examination of the financial statements of the charitable company on pages 12 to 34 for the year ended 31 March 2024 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 19.
Respective responsibilities of the Trustees and the Independent Examiner and the basis of the
As described on page 9, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practiceand for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
Basis of Independent Examiner's Statement and scope of work undertaken
Since the charitable company's gross income exceeded £250,000, the charitable company's examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am an authorised member of Accountants, which is one of the listed bodies.
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
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The Toby Henderson Trust Limited
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
Independent Examiner's Statement, Report and Opinion
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;
The gross income of the charitable company in the year ended 31 March 2024 appears to exceed the sum specified in Section 145(3) of the Act, namely £250000, and that I am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of Accountants;
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in 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;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Signed:-
Shaun Jubb - Independent Examiner
Accountants Unit 2-4 Protection House Albion Road North Shields Tyne & Wear NE30 2RH
This report was signed on 31 October 2024
10
The Toby Henderson Trust Limited - Statement of Financial Activities for the year ended 31 March 2024
Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2024, as required by the Companies Act 2006)
| Current year Unrestricted Funds 2024 £ Income & Endowments from: Donations & Legacies A1 45,517 Charitable activities A2 912,064 Investments A4 1,487 Total income A 959,068 Expenditure on: Charitable activities B2 776,153 Total expenditure B 776,153 Net income for the year 182,915 Net income after transfers A-B-C 182,915 182,915 Reconciliation of funds:- E Total funds brought forward 744,133 Total funds carried forward 927,048 SORP Ref Net movement in funds |
Current year Restricted Funds 2024 £ - - - - - - - - - 3,433 3,433 |
Current year Endowment Funds 2024 £ - - - - - - - - - - - |
Current year Total Funds 2024 £ 45,517 912,064 1,487 959,068 776,153 776,153 182,915 182,915 182,915 747,566 930,481 |
Prior Year Total Funds 2023 £ 154,469 745,428 211 900,108 691,100 691,100 209,008 209,008 209,008 538,558 747,566 |
|---|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A Statement of Total Recognised Gains and Losses is included as a primary statement in these accounts.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
The notes attached on pages 19 to 34 form an integral part of these accounts.
11
The Toby Henderson Trust Limited - Statement of Financial Activities for the year ended 31 March 2024
| Income & Endowments from: Donations & Legacies A1 Charitable activities A2 Other trading activities A3 Investments A4 Other A5 Total income A Expenditure on: Raising funds B1 Charitable activities B2 Other B3 Tax on surplus on ordinary activiti B3 Other taxation B3 Total expenditure B B4 Net income for the year Transfers between funds C Net income after transfers Reconciliation of funds:- E Total funds brought forward Total funds carried forward Net movement in funds SORP Ref Net gains on investments |
Prior Year Unrestricted Funds 2023 £ 154,469 745,428 - 211 - 900,108 - 689,267 - - - 689,267 - 210,841 - 210,841 210,841 536,958 747,799 |
Prior Year Restricted Funds 2023 £ - - - - - - - - - - - - - - - - - 1,600 1,600 |
Prior Year Endowment Funds 2023 £ - - - - - - - - - - - - - - - - - - - |
Prior Year Total Funds 2023 £ 154,469 745,428 - 211 - 900,108 - 691,100 - - - 691,100 - 209,008 - 209,008 209,008 538,558 747,566 |
|---|---|---|---|---|
All activities derive from continuing operations
A Statement of Total Recognised Gains and Losses is included in these accounts as a separate primary statement
The notes attached on pages 19 to 34 form an integral part of these accounts.
12
The Toby Henderson Trust Limited - Statement of Financial Activities for the year ended 31 March 2024
Statement of Total Recognised Gains and Losses for the year ended 31 March 2024
| Surplus for the year :- Realised gains on disposals of social investments which are programme related Income from operations before tax in the Statement of Financial Activites Add/(deduct) non income and expenditure items:- Grants for the acquisition of fixed assets Net Movement in funds before taxation Funds generated in the year as shown on Statement of Financial Activities Net excess of income over expenditure from operations before tax |
2024 £ 179,915 - 179,915 3,000 182,915 182,915 |
2023 £ 189,327 - 189,327 19,681 209,008 209,008 |
|---|---|---|
The notes attached on pages 19 to 34 form an integral part of these accounts.
13
The Toby Henderson Trust Limited - Statement of Financial Activities for the year ended 31 March 2024
The Toby Henderson Trust Limited - Resources applied in the year ended 31 March 2024 towards fixed assets for Charity use:-
| Funds generated in the year as detailed in the SOFA Resources applied on functional fixed assets Other applications of funds Net resources available to fund charitable activities |
2024 £ 179,915 (4,371) - 175,544 |
2023 £ 189,327 (5,439) - 183,888 |
|---|---|---|
The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.
The notes attached on pages 19 to 34 form an integral part of these accounts.
Movements in revenue and capital funds for the year ended 31 March 2024
Revenue accumulated funds
| Unrestricted Restricted Funds Funds 2024 2024 £ £ Accumulated funds brought forward 744,133 3,433 182,915 - 927,048 3,433 Closing revenue funds 927,048 3,433 Summary of funds Unrestricted Restricted and Funds Designated funds 2024 2024 £ £ Revenue accumulated funds 927,048 3,433 Recognised gains and losses before transfers |
Endowment Funds 2024 £ - - - - Endowment Funds 2024 £ - |
Total Funds 2024 £ 747,566 182,915 930,481 930,481 Total Funds 2024 £ 930,481 |
Last year Total Funds 2023 £ 538,558 209,008 747,566 747,566 Last Year Total Funds 2023 £ 747,566 |
|---|---|---|---|
The notes attached on pages 19 to 34 form an integral part of these accounts.
14
The Toby Henderson Trust Limited - Statement of Financial Activities for the year ended 31 March 2024
The Toby Henderson Trust Limited
Income and Expenditure Account for the year ended 31 March 2024 as required by the Companies Act 2006
| Income Income from operations Interest receivable Gross income in the year before exceptional items Gross income in the year including exceptional items Expenditure Charitable expenditure, excluding depreciation and amortisation Depreciation and amortisation Governance costs Realised losses on disposals of social investments which are programme related Total expenditure in the year Tax on surplus on ordinary activities Retained surplus for the financial year All activities derive from continuing operations Net income after tax in the financial year Net income before tax in the financial year Investment income |
2024 £ 954,581 1,487 956,068 956,068 768,066 8,087 - - 776,153 179,915 - 179,915 179,915 |
2023 £ 880,216 211 880,427 880,427 679,556 7,644 3,900 - 691,100 189,327 - 189,327 189,327 |
|---|---|---|
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
The notes attached on pages 19 to 34 form an integral part of these accounts.
15
The Toby Henderson Trust Limited - Balance Sheet as at 31 March 2024
| Notes SOR P Ref 2024 £ Fixed assets A Tangible assets 11 A2 15,125 Current assets B Debtors 13 B2 278,927 Cash at bank and in hand B4 856,964 Total current assets 1,135,891 Creditors: amounts falling due within one year 14 C1 (220,535) Net current assets 915,356 The total net assets of the charity 930,481 Endowment funds - Restricted funds Restricted Revenue Funds 17 D2 3,433 3,433 Unrestricted Funds Unrestricted Revenue Funds 17 D3 927,048 927,048 Designated Funds - Total charity funds 930,481 The total net assets of the charity are funded by the funds of the charity, as |
2023 £ 18,841 406,822 863,237 1,270,059 (541,334) 728,725 747,566 - 3,433 3,433 744,133 744,133 - 747,566 follows:- |
|---|---|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 11.
J C C TURNER
Trustee
Approved by the board of trustees on 31 October 2024
The notes attached on pages 19 to 34 form an integral part of these accounts.
16
The Toby Henderson Trust Limited
Cash Flow Statement for the year ended 31 March 2024
| Cash flows from operating activities A Cash flows from investing activities Interest received Purchase of property, plant and equipment Net cash provided by investing activities B Cash flows from financing activities Net cash provided by operating activities as shown below |
2024 £ (3,389) 1,487 (4,371) (2,884) |
2023 £ 216,441 211 (5,439) (5,228) |
|---|---|---|
| Net cash provided by financing activities C Overall cash provided by all activities Cash movements Change in cash and cash equivalents from activities in the year ended 31 March 2024 Cash and cash equivalents at 1 April 2023 Change in cash and cash equivalents due to exchange rate movements A+B+C Cash at bank and in hand less overdrafts at 31 March |
- (6,273) (6,273) 863,237 - 856,964 |
- 211,213 211,213 - - 211,213 |
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The Toby Henderson Trust Limited
Cash Flow Statement for the year ended 31 March 2024 The Toby Henderson Trust Limited
Cash Flow Statement for the year ended 31 March 2024 - Continued
Reconciliation of net income to net cash flow from operating activities
| Net income as shown in the Statement of Financial Activities Adjustments for :- Depreciation charges Write downs of investments Net unrealised losses on investment assets Dividends, interest and rents from investments Decrease in debtors Increase in creditors, excluding loans Net cash provided by operating activities A Analysis of cash and cash equivalents Cash in hand at for the year ended 31 March 2024 Notice deposits - (less than 3 months) Total cash and cash equivalents |
182,915 8,087 - - (1,487) 127,895 (320,799) (3,389) 2024 £ 856,964 - 856,964 |
209,008 7,644 - - (211) - - 216,441 2023 £ 863,237 - 863,237 |
|---|---|---|
The Toby Henderson Trust Limited
Cash Flow Statement for the year ended 31 March 2024 - Continued
Analysis of change in net debt
| Cash Finance lease obligations Total |
At start of year 863,237 - 863,237 |
Cash Flows and (6,273) (6,273) 314,000 307,727 |
At end of year 856,964 (6,273) 314,000 307,727 |
|---|---|---|---|
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The Toby Henderson Trust Limited
Notes to the Accounts for the year ended 31 March 2024
1 Accounting policies
Policies relating to the production of the accounts.
Basis of preparation and accounting convention
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
Going Concern
The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 March 2025, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.
Risks and future assumptions
The charity is a public benefit entity.
Income from legacies
Income from legacies is recognised when the charity has sufficient evidence that a gift has been left to them, that where required, probate has been granted, the executor is satisfied that the property in question will not be required to satisfy claims in the estate, that it is probable that the amount will be received by the charity, and the amount to be received can be estimated with sufficient accuracy, and that any conditions attached to the legacy are either within the control of the charity or have been met.
Where a payment is received from an estate or is notified as receivable by the executors after the reporting date and before the accounts are authorised for issue but it is clear that the payment had been agreed by the executors prior to the end of the reporting period, then the amount concerned is treated as an adjusting event and accrued as income in the accounting period if receipt is probable.
Where the charity has established entitlement to a legacy but there is uncertainty as to the amount of the payment, details of the legacy aredisclosed as a contingent asset until the criteria for income recognition are met. Where a legacy is subject to the interest of a life tenant, the legacy is not recognised as income until the death of the life tenant.
If it is doubtful that full settlement of a legacy debtor will be received, then an adjustment is made to reduce the amount of the legacy debtor and legacy income rather than charging the adjustment as expenditure in the Statement of Financial Activities
19
The Toby Henderson Trust Limited
Notes to the Accounts for the year ended 31 March 2024
Policies relating to expenditure on goods and services provided to the charity.
Recognition of liabilities and expenditure
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
Allocating costs to activities
Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.
The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :-
Staffing - on the basis of time spent in connection with any particular activity. Staffing - on a per capita basis, based on the number of of people employed within any partiular activity. Premises related costs - on the proportion of floor area occupied by a particular activity.
Non specific support costs - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures
Estimation techniques used in apportioning costs
Policies relating to assets, liabilities and provisions and other matters.
Tangible fixed assets
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.
Property alterations Over term of lease Furniture equipment 3 years straight line
Debtors
Debtors are measured at their recoverable amounts at the balance sheet date.
20
The Toby Henderson Trust Limited
Notes to the Accounts for the year ended 31 March 2024
Creditors and provisions
Trade creditors are obligations to pay for goods or services that have been aquired in the ordinary course of business form suppliers. Accounts payable are classified as current liabilities if the chairty does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. if there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current libabilites.
Trade creditors are recognised initally at the transaction price and subsequently measured at amortised cost using the effective interest method.
Pensions - defined contribution schemes
The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Pensions - defined benefit schemes
The charity operates a defined benefit pension scheme. Contributions are charged to the profit and loss account and liabilities are accounted for in accordance with the principles set out in module 17 of the SORP.
1 Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
2 Liability to taxation
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
3 Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
4 Significance of financial instruments to the charity's position
There are no implications of such matters
5 Net surplus before tax in the financial year
| The net surplus before tax in the financial year is stated after charging:- Depreciation of owned fixed assets |
2024 £ 8,087 |
2023 £ 7,644 |
|---|---|---|
21
The Toby Henderson Trust Limited
Notes to the Accounts for the year ended 31 March 2024
6 Staff costs and emoluments
| Salary costs Gross Salaries excluding trustees and key management personnel Employer's National Insurance for all staff Total salaries, wages and related costs The average number of full time staff employed in the year was |
2024 £ 611,573 51,247 662,820 22 |
2023 £ 539,154 45,489 584,643 22 |
|---|---|---|
7 Defined contribution pension schemes
The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £12,575 (2023-£9712). Contributions totalling £2,755 (2023-£2,259) were payable to the scheme at the end of the year and are included in creditors.
8 Defined benefit pension scheme
The charity operates a defined benefit pension scheme, and the contributions charged in the SOFA in the year are shown above.
Any liabilites and assets associated with the scheme are shown under debtors and creditors.
9 Remuneration and payments to Trustees and persons connected with them
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
10 Deferred income - Unrestricted and Designated funds
| Current Year Sundry items under £1000 Total |
Opening Deferrals £ 510,000 510,000 |
Released from prior years £ (510,000) (510,000) |
Received less released in year £ 196,000 196,000 |
Deferred at year end £ 196,000 196,000 |
|---|---|---|---|---|
22
The Toby Henderson Trust Limited
Notes to the Accounts for the year ended 31 March 2024
| These deferrals are included in creditors Prior Year Sundry items under £1000 Total These deferrals are included in creditors 11 Tangible fixed assets Current Year Cost At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 Prior Year Cost 01 April 2023 |
Opening Deferrals £ - - Property Alterations £ 19,131 - 19,131 7,652 3,826 11,478 7,653 11,479 Property Alterations £ 19,131 |
Released from prior years £ - - Furniture and Equipment £ 35,271 4,371 39,642 27,909 4,261 32,170 7,472 7,362 Furniture and Equipment £ 35,271 |
2024 £ 196,000 Received less released in year £ - - 2023 £ 510,000 Motor Vehicles £ - - - - - - - - Motor Vehicles £ - |
2023 £ 510,000 Deferred at year end £ 510,000 510,000 2022 £ - Total £ 54,402 4,371 58,773 35,561 8,087 43,648 15,125 18,841 Total £ 54,402 |
|---|---|---|---|---|
23
The Toby Henderson Trust Limited
Notes to the Accounts for the year ended 31 March 2024
| Depreciation Net book value 01 April 2023 |
7,652 19,131 11,479 |
27,909 35,271 7,362 |
- - |
35,561 54,402 18,841 |
|---|---|---|---|---|
| 12 Investment pooling schemes and arrangements 13 Debtors Trade debtors Other debtors 14 Creditors: amounts falling due within one year Trade creditors Accruals Deferred Income - Unrestricted & designated funds PAYE, NIC VAT and other taxes Other creditors 15 Income and Expenditure account summary At 1 April 2023 Surplus after tax for the year At 31 March 2024 Not applicable |
2024 £ 272,306 6,621 278,927 2024 £ 2,868 4,906 196,000 - 16,761 220,535 2024 £ 727,885 179,915 907,800 |
2023 £ 402,067 4,755 406,822 2023 £ 6,054 11,090 510,000 211 13,979 541,334 2023 £ 538,558 189,327 727,885 |
|---|---|---|
16 Particulars of how particular funds are represented by assets and liabilities
| At 31 March 2024 | Unrestricted | Designated | Endowment | Restricted | Total | |
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | Funds | ||
| £ | £ | £ | £ | £ | ||
| Tangible Fixed Assets | 15,125 | - | - | - | 15,125 | |
| Current Assets | 1,132,458 | - | 3,433 | 1,135,891 | ||
| Current Liabilities | (220,535) | - | - | - | (220,535) |
24
The Toby Henderson Trust Limited
Notes to the Accounts for the year ended 31 March 2024
| 927,048 | - - 3,433 930,481 |
|
|---|---|---|
| At 1 April 2023 Tangible Fixed Assets Current Assets Current Liabilities |
Unrestricted funds £ 18,841 1,266,626 (541,334) |
Designated Endowment Restricted Total funds funds funds Funds £ £ £ £ - - - 18,841 - - 3,433 1,270,059 - - - (541,334) |
| 744,133 | - - 3,433 747,566 |
|
| Change in total funds over the year as shown in Note 16 , analysed by individual funds Funds brought forward from 2023 Movement in funds in 2024 Funds carried forward to 2025 See Note 18 See Note 0 £ £ £ £ Unrestricted and designated funds:- Unrestricted Revenue Funds 744,133 182,915 - 927,048 Transfers between funds in 2024 |
||
| Total unrestricted and designated funds | 744,133 182,915 - 927,048 |
|
| Restricted funds:- Restricted funds |
3,433 - - 3,433 |
|
| Total restricted funds | 3,433 - - 3,433 |
|
| Total charity funds | 747,566 182,915 - 930,481 |
17 Change in total funds over the year as shown in Note 16 , analysed by individual funds
18 Analysis of movements in funds over the year as shown in Note 17
| Other | |||||
|---|---|---|---|---|---|
| Income | Expenditure | Gains & | Movement | ||
| Losses | in funds | ||||
| 2024 | 2024 | 2024 | 2024 | ||
| £ | £ | £ | £ | ||
| Unrestricted and designated funds:- | |||||
| Unrestricted Revenue Funds | 959,068 | (776,153) | - | 182,915 | |
| Restricted funds:- | |||||
| Restricted Revaluation Reserve | - | - | - | - |
Endowment funds:-
25
The Toby Henderson Trust Limited
Notes to the Accounts for the year ended 31 March 2024
| 959,068 (776,153) - 182,915 |
|
|---|---|
| The purposes for which the | |
| Unrestricted and designated funds:- | |
| These funds are held for the meeting the objectives of the charity, and to | |
| Unrestricted Revenue Funds | provide reserves for future activities, and , subject to charity legislation, are |
| free from all restrictions on their use. | |
| Unrestricted Revaluation Reserve | This fund represents the unrestricted surplus arising on the revaluation of the charity's assets. |
| Designated Fixed Asset Funds | The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'. |
| Restricted funds:- | |
| Restricted Fixed Asset Funds | The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'. |
| Restricted Revaluation Reserve | This fund represents the restricted surplus arising on the revaluation of the charity's assets. |
| - | |
| Endowment funds:- | |
| Endowment Fixed Asset Funds | The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'. |
| Endowment Revaluation Reserve | This fund represents the restricted surplus relating to endowment funds arising on the revaluation of the charity's assets. |
19 The purposes for which the
20 Ultimate controlling party
The charity is under the control of its legal members.
26
The Toby Henderson Trust Limited
Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015
This analysis is classsified by conventional nominal descriptions and not by activity.
| 21 Donations, Grants and Legacies Donations and gifts from individuals Total private sector revenue grants Revenue grants and donations from non public bodies Gift Aid Donations from subsidiaries Small donations individually less than £1000 Total donations and gifts from individuals |
Current year Unrestricted Funds 2024 £ 40,177 40,177 Current year Unrestricted Funds 2024 £ 2,340 2,340 |
Current year Restricted Funds 2024 £ - - Current year Restricted Funds 2024 £ - - |
Current year Endowment Funds 2024 £ - - Current year Endowment Funds 2024 £ - - |
Current year Total Funds 2024 £ 40,177 40,177 Current year Total Funds 2024 £ 2,340 2,340 |
Prior Year Total Funds 2023 £ 132,660 132,660 Prior Year Total Funds 2023 £ 2,128 2,128 |
|---|---|---|---|---|---|
| Charity Aids Foundation Total public sector capital grants Capital grants from government and public bodies Small grants individually less than £1000 |
Current year Unrestricted Funds 2024 £ - 3,000 3,000 |
Current year Restricted Funds 2024 £ - - - |
Current year Endowment Funds 2024 £ - - - |
Current year Total Funds 2024 £ - 3,000 3,000 |
Prior Year Total Funds 2023 £ 19,681 - 19,681 |
|---|---|---|---|---|---|
27
The Toby Henderson Trust Limited
Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015
==> picture [461 x 412] intentionally omitted <==
----- Start of picture text -----
Total Donations, Grants and Legacies
Total Donations, Grants and A1 45,517 - - 45,517 154,469
Legacies
22 Income from charitable activities - Trading Activities
Current year Current year Current year Current year Current year Prior Year
Unrestricted Restricted Endowment Total Funds Total funds
Funds Funds Funds
2024 2024 2024 2024 2023
£ £ £ £ £
Primary purpose and ancillary trading
Assesment and post diagnostic services 708,365 - - 708,365 742,734
Family registrations 420 - - 420 1,125
Training 545 - - 545 668
MATES 2,732 - - 2,732 901
Diagnostic support 200,002 - - 200,002 -
Total Primary purpose and ancillary trading 912,064 - - 912,064 745,428
23 Total Income from charitable activities
Current year Current year Current year Current year Prior Year
Unrestricted Restricted Endowment Total Funds
Total Funds
Current year Funds Funds Funds
2024 2024 2024 2024 2023
£ £ £ £ £
Total income from charitable trading 912,064 - - 912,064 745,428
Total from charitable activities A2 912,064 - - 912,064 745,428
----- End of picture text -----
24 Investment income
| Bank Interest Receivable Total investment income A4 |
Current year Unrestricted Funds 2024 £ 1,487 1,487 |
Current year Restricted Funds 2024 £ - - |
Current year Endowment Funds 2024 £ - - |
Current year Total Funds 2024 £ 1,487 - 1,487 |
Prior Year Total Funds 2023 £ 211 211 |
|---|---|---|---|---|---|
28
The Toby Henderson Trust Limited
Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015
25 Expenditure on charitable activities - Direct spending
| Current year Current year Current year Current Year Unrestricted Funds Restricted Funds Endowment Funds 2024 2024 2024 £ £ £ 611,573 - - 51,247 - - 80 - - 31,017 - - 1,586 - - 10,986 - - 2,365 - - (4,678) - - 4,875 - - 9,972 - - 9,436 - - Total direct spending B2a 728,459 - - 26 Current year Current year Current year Current Year Unrestricted Funds Restricted Funds Endowment Funds 2024 2024 2024 £ £ £ Employee costs not included in direct costs - - - Premises Expenses 23,528 - - Administrative overheads 5,022 - - 5,844 - - 2,158 - - 2,831 - - - - - - - - Professional fees paid to advisors other than the auditor or examiner - - - Repairs and maintenance Charitable activities Employers' NI - Charitable activities Gross wages and salaries - charitable activities Stationery and printing Rent Staff training Service charges Sundry expenses Support costs for charitable activities Other salaries Membership subscriptions Hire of equipment Computer running costs Telephone, fax and internet Advertising and marketing Utilities Professional Indemnity insurance Cleaning Travel and Subsistence - Charitable Activities Other legal and professional |
Current year Total Funds 2024 £ 611,573 - 51,247 - 80 - 31,017 - 1,586 - 10,986 - 2,365 - (4,678) - 4,875 - 9,972 - 9,436 - 728,459 Current year Total Funds 2024 £ - 23,528 5,022 5,844 2,158 2,831 - - - |
Prior Year Total Funds 2023 £ 512,574 45,489 325 23,766 2,405 5,006 2,583 3,082 1,833 9,017 3,841 609,921 Prior Year Total Funds 2023 £ 26,580 24,134 3,109 4,179 4,887 3,500 280 2,075 650 |
|---|---|---|
29
The Toby Henderson Trust Limited
Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015
| Financial costs 224 - - 8,087 - - Support costs before reallocation 47,694 - - Total support costs - Current Year 47,694 - - The basis of allocation of costs between activities is described under accounting policies Bank charges Depreciation & Amortisation in total for the |
224 8,087 47,694 47,694 |
241 7,644 77,279 77,279 - - - |
|---|---|---|
All the expenditure in the prior year was unrestricted.
The basis of allocation of costs between activities is described under accounting policies
27 Other Expenditure - Governance costs
| Current Year Independent Examiner's fees Total Governance costs |
Current year Unrestricted Funds 2024 £ - - |
Current year Restricted Funds 2024 £ - - |
Current year Endowment Funds 2024 £ - - |
Current year Total Funds 2024 £ - - |
Prior Year Total Funds 2023 £ 3,900 3,900 |
|---|---|---|---|---|---|
All the expenditure in the prior year was unrestricted.
28 Total Charitable expenditure
| Current Year Total direct spending B2a Total support costs B2d Total Governance costs B2e Total charitable expenditure B2 |
Current year Unrestricted Funds 2024 £ 728,459 47,694 - 776,153 |
Current year Restricted Funds 2024 £ - - - - |
Current year Endowment Funds 2024 £ - - - - |
Current year Total Funds 2024 £ 728,459 47,694 - 776,153 |
Prior Year Total Funds 2023 £ 609,921 77,279 3,900 691,100 |
|---|---|---|---|---|---|
All the expenditure in the prior year was unrestricted.
| Prior Year Total direct spending B2a Total support costs B2d Total Governance costs B2e Total charitable expenditure B2 |
Prior Year Unrestricted Funds 2023 £ 608,088 77,279 3,900 689,267 |
Prior Year Prior Year Prior Year Restricted Funds Endowment Funds Total Funds 2023 2023 2023 £ £ £ - - 609,921 - - 77,279 - - 3,900 - - 691,100 |
|---|---|---|
30
The Toby Henderson Trust Limited
Activity analysis of Income and expenditure for the for the year ended 31 March 2024
This analysis is classsified by activity and not by conventional nominal descriptions.
| 29 Analysis of income by activity SOFA ref Primary purpose and ancillary trading1 Summary of Total Income, including the items above Charitable activities A2 Donations & Legacies A1 Investment income A4 Total income as shown in the SOFA A Categories of income Income from exchange transactions 30 Analysis of charitable expenditure by activity Direct costs Support costs 2024 2024 £ £ Primary purpose and ancillary trading1 Direct costs 728,459 - Premises expenses - 23,528 Administrative overheads - 15,855 Financial costs - 8,311 728,459 47,694 Income from charitable activities Activity Total Primary purpose and ancillary trading1 Activity |
29 Analysis of income by activity SOFA ref Primary purpose and ancillary trading1 Summary of Total Income, including the items above Charitable activities A2 Donations & Legacies A1 Investment income A4 Total income as shown in the SOFA A Categories of income Income from exchange transactions 30 Analysis of charitable expenditure by activity Direct costs Support costs 2024 2024 £ £ Primary purpose and ancillary trading1 Direct costs 728,459 - Premises expenses - 23,528 Administrative overheads - 15,855 Financial costs - 8,311 728,459 47,694 Income from charitable activities Activity Total Primary purpose and ancillary trading1 Activity |
2024 £ 912,064 912,064 45,517 1,487 959,068 959,068 |
2023 £ 745,428 745,428 154,469 211 900,108 900,108 |
|
|---|---|---|---|---|
| Support costs 2024 £ - 23,528 15,855 8,311 47,694 |
Grant funding of activities 2024 £ - - - - - |
Total 2024 £ 728,459 23,528 15,855 8,311 776,153 |
Total 2023 £ - - - - - |
31
The Toby Henderson Trust Limited
Activity analysis of Income and expenditure for the for the year ended 31 March 2024 Summary of charitable costs by activity
| Direct costs 2024 £ Total Primary purpose and ancillary tradi 728,459 - 728,459 Total Governance costs as detailed in Note 27 Total charitable expenditure |
Support costs 2024 £ 47,694 - 47,694 |
Grant funding of activities 2024 £ - - - |
Total 2024 £ 776,153 - 776,153 |
Total 2023 £ 687,200 3,900 691,100 |
|---|---|---|---|---|
The basis of allocation of costs between activities is described under accounting policies
The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 28
Analysis of support and governance costs by charitable activities
| Activity | Governance Finance Human Other Total Resources Overheads |
|---|---|
| Primary purpose and ancillary trading1 | - 8,311 - 39,383 47,694 |
31 Analysis of non charitable expenditure by activity
| Governance costs Other Expenditure - Governance costs as detailed in Note 27 |
Governance costs 2024 £ - |
Governance costs 2023 £ 3,900 |
|---|---|---|
32