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
1
## **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.
2
## **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.
3
## **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.
4
## **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
5
## **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.
6
## **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.
7
## **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
8
## **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
9
## **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**|
17
## **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|
|---|---|---|---|
18
## **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**
**----- 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