The Café Project Basingstoke Trustees Annual Report for the period 1[st ] October 2023 to 30[th ] September 2024 Charity Name: The Café Project Basingstoke Registered Charity Number: 1150811 Company Number: 8146848 Principal Address: Café Dome, Sullivan Road Brighton Hill Basingstoke RG22 4EH Names of the Trustees who manage the Charity Ann Moorcroft – Chair Ian Rowe - Treasurer David Green Lisa Willmot Simon Rickard The Café Project Basingstoke Page 1 ## Names and addresses of advisers |Banking|CAF Bank
(Charity Aid Foundation)|West Mailing
Kent
ME19 4TA| |---|---|---| |Bookkeeping|Katherine Leigh
Accountants TEAM Whitchurch Ltd
www.accountantsTEAM.co.uk|46 Kingsley Park
Whitchurch
RG28 7HA| |Accountants|Caroline Scull BA FCCA
B20 Limited
Chartered Certified Accountants
www.b20ltd.co.uk|Charwell House
Wilsom Road
Alton
GU34 2PP| ## Governance The Café Project Basingstoke is an incorporated charity company limited by guarantee. The Café Project Basingstoke Page 2 ## Objectives and Activities ## Charity Objects from Governing Document: The relief of learning disabled people in Basingstoke through the provision of employment, volunteering and development opportunities and the operation of a cafe in an effort to build their self-esteem, skills, independence and integrate them into mainstream employment. ## Summary of main activities undertaken for the public benefit: The Trustees of the Cafe Project have read the Charity Commission's general guidance on public benefit and as a group have considered this guidance in their planning and decision making. During the reporting period, the Trustees have delivered public benefit in pursuit of their stated charitable objects through the creation of an operational cafe and associated student vocational programme. This has not only directly benefited the students but also the wider community through access to the services offered by the cafe. ## Additional details of objectives and activities To develop a catering facility and appropriate stepping stone training and employment experience for people with learning disabilities, according to their individual needs. This may be to position them for mainstream employment or provide a ‘day opportunities’ version of supported training for those students whose particular vulnerabilities will preclude them from mainstream employment. To identify potential employers, advocate the skills of people with learning disabilities and provide transitional support to place them in paid or voluntary employment. To engage people in fundraising activities to support the financial requirements of the Café Project. To empower people with learning disabilities to help themselves and raise awareness of the challenges people with learning disabilities face. As a charity working towards financial sustainability, we rely heavily on the generosity of time, spirit, commitment and dedication of our staff and volunteers to develop the organisation in a friendly and professional way to create an environment that changes people's lives. ## Policy on Financial Reserves It is the policy of the charity to maintain free reserves at a level which balances our objectives to develop and support services with our need to remain financially stable. A minimum level of free reserves equating to at least six months of unrestricted expenditure is considered sufficient to cover salaries, administration and support costs and to respond to emergency needs which arise from time to time. In addition, there is also a need to designate certain sums from free reserves for anticipated expenditure in the short to medium term. This would generally be for capital expenditure, for grant funds allocated to a specific project, and will be specified in the notes to the annual accounts. The Café Project Basingstoke Page 3 ## Key activities in reporting period: The café Dome has continued to thrive in 2023 – 2024 and continues to grow within the community. Our trip advisor reports remain at 5* and we have a wonderful footfall of loyal and returning customers. Training continues to support and help our trainees to grow and develop, in confidence, social and hospitality skills. With the support of a chef, trainer and volunteers we offer our trainees practical cookery classes, speakers, hospitality training, and social skills, so that they can become more independent and self-sufficient. We continue to make links with other similar charities, offering each other advice, new ideas, guidance and we are offering trainee exchanges, which give the trainees new skills, new friends and helping them to have different experiences. Our annual AGM at the end of September 2024 was well attended. Two of our trustees, Lisa Wilmot and Simon Rickard chose not to stand for re-election. Subsequently we have appointed two new trustees and are seeking additional trustees to complement the board. Christmas lunches and dinners were very well supported, and the trainees enjoyed their own Christmas party. We held our second family day in August, which was well attended. In early September 2024 we investigated the opportunity to open a café in Basingstoke in the offices of Basingstoke Voluntary Association (BVA), The Orchard Cafe. _Subsequently we have chosen to go ahead, with an opening date of 02/06/2025. This second café provides a means of progression for some of our existing trainees and allows us to offer more training placements overall._ ## AIMS for 2024-2025 To ensure the success of The Orchard Café. To seek additional trainees to fill the additional training placements now available. We would like to be able to offer more students with learning disabilities a more sheltered and enhanced training environment for those who would benefit from a quieter pace of learning. With support and guidance The café remains viable with money to invest. ## Organisation Structure |isation Structure|| |---|---| |Trustees|5| |Trustee secretary|1| |Full time staff|8| |Student employees|2| |Students|30| |Volunteers|11| The Café Project Basingstoke Page 4 ## Aims for the next 12 months - Continue to maintain a strong Trustee board who are all committed to the future of the Dome and its expansion program. - Work towards making The Orchard Café a success in 2025 including the employment of another member of staff. - Revitalize the branding, messaging and reach of The Café Project. Update our website and social media presence. - Seek to develop links with businesses, sponsorship and new grants in support of our plans to develop further training placements and opportunities. - Maintain a sound business strategic plan for the next 5 years. **Ann Moorcroft Chair The Café Project** The Café Project Basingstoke Page 5 REGISTERED COMPANY NUMBER: 08146848 (England and WAles) REGISTERED CHAIUTY NUMBER: 1150811 Report of the Trnjtees #nd UnAudlt¢d Flnan¢lal Ststements for the Year Ended 30 S¢ptemb¢r 2024 for THE CAFE PROJE￿ BASINGSTOKE B20 Limited Cbartcred Certified Accountants Charw¢ll House Wilsom Road Alton Hampshire GU34 2PP THE CAFE PROJEcf BASINGSTOKE Contents of the Flnanclal Ststements ror the Year Ended 30 September 2024 Page Report of the Trnstees Independent ExamlAer'# Report St#tement of FIRAncknl Actfvlti Balance Sheet 4 to 5 Notes to tbe Flnanelal Stst¢m¢ats 6 to 11 Detalled Statement of FIMnclal Admt 12 THE CAFF. PRoJEcf BASU¥GSTOKE Report of the Tr•s*eeJ ror the Y¢*r E•dAI 30 September 2024 The tn&stees who ore dIr￿tL￿ of the Charity for the of the C(wnpanic5 Act 21M preseni their re￿rt with the fIn￿CIal of the CI￿lty f(Y the year ¢nd&l 30 Sep*mbcr 2024. The trustees have ￿0p￿41 the ptQVi510ns of Accounling and Ryrling by Charities: Swcment of Recommendal Pr￿l¢e applicable th charities prepoTill8 their accounts in accordance with the Finartci￿ Reprting Stsndard applicable sn the UK and Republic of Ireknd (FRS 102) {ctfcthiVC l January 2019). STRucfuRE. GOVERNANCE AND MANAGEMENT Governlnt document The charity is controlled by tts 8overnin8 do¢umfflL • dea of aTMI ¢(￿Al￿At5 a limi(ed mpany, limited by guar4nt¢c, Bs defined by the com￿1￿8 Acl 2(￿. REFERENCE AND ADMINISTRA TIVE DETAILS Reptered Compa•y nymbtr 08146848 (Fmgland and Wales) Regijtertd Cbarfty 1150811 Retiitered o(Ike Caf¢ Dome Brighton Hill Par*le Basingbtoke RG22 4EH Trustets l Row¢ L J Willmot (rosi8ned l.10.24) A E M(M)r¢roft D A Green S F ￿'(kard (re5i8ned 1.1024) C J M Berry (appointed 1.12.24) D J WaiAell (appoint¢d 18.225) Inde￿adent Euwth¢r Caroline Scull B20 Limited Chartered Certified CharwEII House Wilsom lioad Alton IIBmpthir¢ GU34 2PP Approved by order of the ix)*d of ¢ruAe¢s on .... . And S&80￿ on its bthalf by: Rowe- Trustee Page I lodependent Examlner's Report to the Tr¥Jte¢s of THE CAFE PROJECT BASINGSTOKE Independent eiamlner'i report to the trnittes of THE CAFE PROJE￿ BASINGSTOKE ('the Company,) I retx)rt to the charity tntstees on my examination of the accounts of the Company for the y¢ar ended 30 September 2024. Responilbllltlel and bas1# of report As the charity's trustees of the Company (w)d also its directrn for the purp)ses of company law) you are resp)nsible for the preparation of the accounts in accordance with the requirrnts of the Companies Act 21K16 (Ihe 2006 Act). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2(M Act and are eligible for independcnt examinatio￿ I rep￿ in respect of my examination of your cl)arity's accounts as carried out under Section 145 of the Charities Act 2011 Cthe 2011 ACV). In carrying out my eXamI￿tion I have followed the Directions given by the Clthrity comm￿100 under Sc¢¢ion 145{5) (b) of the 2011 A¢L Independent ezamlDer'• 8talem•nt Since your ¢lwity's gross income exceeded £250.IKK) your examiner must bc a member of a listed body. I c8n confirm thal l am qualified to undertake the examination because J am a member of the Association of Chartered Certified Accountants. which is one of the listrd IK)dies. I have ¢omple*d my exaniination. I confirm no ll￿tter5 have come to my attention in COllDectioD with the examination giving me cause to believe: a¢couttting r¢rords wcrc Dot kept in reSP￿t of the Company L8 requir￿1 by S¢¢tion 386 of th¢ 2(K16 Act: or th¢ accounts th) not aword with those records: or the accounts do not comply with the accounling requircments of Section 396 of the 2￿6 Act other than any requirement that the accounts 8ive a true and fair view which is Dol a mgtter coJ)sidered as part of an independent exaMIn￿On. or the accounts have not been Preparnl in accordance with the methods and priDciple3 of the Ststrment of Recommended Practice for accounting and rew)rting by charities (4wlicable to charities preparing their accounts in a¢cordJn¢e with the Fillanci￿ Repotsng Si8ndard app]ithlc in the UK aDd Republic of treland (FRS 102)). I have no concerns and have come Acro￿ no IAhcr malters in connection with the ex8miJthon lo which attention should bc drawn io this report An Lyder tt) enable a proper undffslanding of the accounts to be reached. Caroline Scull B20 Limited Chartered Certified Accountants Charwell Ho Wilsom Road Alton Hampshire GU34 2PP Page 2 THE CAFE PROJE￿ BASINGsfoKE Statement of Fln*nclal Actlvlt for the Year Ended 30 September 2024 30.9.24 Total fund8 30.9.23 Total funds fimds Notes ¥COME AND ENDOWMENTS FROM Don8tions and legacies 10,183 10,183 10,719 Charlt•ble #edvltlel The Cafe 307.043 307,043 273,239 Investment incom¢ Totsl 320 320 232 285 568 EXPENDITURE ON Chgrhable Xcdvltlej The Cafe 299,373 425 299,798 279.763 Total 301739 425 279 763 NET INCOMFJ(EXPENDITURE) 18.493 (425) 18,068 5,805 RECONCILIATION OF FUNDS Total funds brought forward 136.628 425 137,053 131248 TOTAL FUNDS CAIiRIED FORWARD 155 121 155 121 137 053 Page 3 THE CAFE PROJEcf BASINGsfoKE Balance Sheet 30 September 2024 30.9.24 Totsl 30.9.23 Totsl funds Unrestricted Restricted Notrs FIXED ASSETS Tangible assets 18.776 18,776 22,247 CURRENT ASSETS Debtors Casb at bank and in band 13,573 13,573 11,796 121886 158J30 158.330 133,682 CRED￿oRs Amounts falling thie within one year (21.985) (21.985) (18.876) ET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 155,121 155,121 137,053 NET ASSETS 155 121 155 l21 137053 10 Unrestricted fimds Restricted funds 155.121 136.628 425 TOTAL FUNDS 155 121 137053 The charitable company is cntitl¢d to ¢x¢rnption from audit uod¢r S¢¢tion 477 of th¢ Con)panies Act 2006 for th¢ year ended 30 September 2024. The members have Dot required the company to obtain on audit of its fitiati¢￿ statements for the year ended 30 September 2024 in accordance with Section 476 of thc Companies Act 2(Xl6. The trustees acknowledge their responsibilities for (a) ensuring that the charitable cOn￿anY keq)s accounting records that comply with Sections 386 and 387 of th¢ Companies Ac$ 2(M)6 and preparing fU￿￿la1 statcmcnts which give a true and fair vivw of the state of affairs of the charitsbl¢ ¢ompany at the end of each financial year and of its sutplus or deficit for cach financial year ID accothce with the requirements of Sections 394 and 395 and wbich otberwis¢ c<)t))ply with the r¢quir¢m¢nts of the con￿an1¢S A¢t 2(X)6 relating to finoncial s¢atcmcnty so far a8 applicable to the ciwitable compw. (b) The notes fm part of these financial statemeDts Pa8e 4 continued.. THE CAFE PRO￿ BASINGSTOKE BalaAC¢ Sh¢et. cwtimvd 30 S¢plember 2024 Thcsc fthancid ￿tsMents have been prepu￿ in wilh the PTOViSifm ar4)licable to th•rithbl¢ companies subjecl to thc small companies rc8ime. The fmancial ststements were apwoved by thc Board of TTUSttts and autIm￿LSed for i&sue ( l.%....£(w*.A•2<..... and weTe signed on its Ixhalf by: Rowe- Trnslee Page 5 THE CAFE PROJE￿ BASINGSTOKE Notsg to the Fln*nclal Stst¢mellts for the Y¢•r Ended 30 S¢ptrmber 2024 ACCOUNTING POLICIES Ba$18 of preparlng the IlnaDcl#l itatements The financial stalements of the clwitable company, which is a public benefit entity und¢r FRS 102. have been prepared in ac￿rdanCe with the Charitics SORP (FRS 102) 'Accounting and Reporting by Clwities: Statement of Recommended Practice appli¢Abl¢ to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of treland {FRS 102) (effective l January 2019),. Financial Reporting Standard 102 The Finaocial Reporting Standard applicable in the UK and Republic of Ireland, and the ConwariTh Act 21X)6. Th¢ financi￿ stateM￿ts have prwared under the historical cost ¢onv¢ntion. ID¢ome All income is re¢ognised in the Statement of Fin8ncial Activities once the ¢barity bas entitlement to the funds. it is probable that the income will b¢ receiv￿ and the amount ¢4n be mcasured Teliabty. Eipendlture Liabilities are recognised as expenditu￿ as soon as there is a le8al or constructive obligation committing the charity to that expenditure, it is probable that a trawfer of ￿onoMiC benefits will be requir￿ in settlement and the amount of the obligation can be Measur￿ reliably. Expthditure is accountcd for on on accruals basis and has been cI￿lfied under headiogs that aggregate all cost re￿ to the category. Where costs caiinot be directly attributed to particular IKadings they have b¢¢n allocated to activities on a basis consistent with the use of resources. Tanglble fixed assets Depreciation is provided at the following annual rates in Order to vnite off each asset over its estimatsd useful life. Plant and machinery Fixtures and fittings Computer quipmeDt 33% on reducing balance 33% on r¢ducin8 balAnce 330/0 on rnlucing balance Taxatlon Th¢ ¢harity is exempt fn)m c(Kporation tax on its clwifable activities. Fund aceounthg Unrestricted funds can be used in accordance with the Charitable objectives a¢ the discretion of the trustees. Restricted fimds can only be ￿ed for particular restricted purposes within the objects of the clwity. Restrictions aris¢ when specified by the iknor or when fimds are rnised for particular restricted purposes. Further explanation of the nature and purp)se of each fund is included in the notes to the financial statenwits. INVESTMENT INCOME 30.9.24 30.9.23 Page 6 continued... THE CAFE PROJE￿ BASINGSTOKE ote• to the FIn￿ellI Statements- ￿￿thi￿ed for the Year Ended 30 Septrmber 2024 NET INCOMEI{EXPENDITURE) Net incomel(exFnditure) is ststed after ¢harginW(crediting): 30.9.24 30.9.23 Depreciation. owned assets TRUSTEES, REMUNERATION AND BENEFrrs Th￿¢ were no trusires, mnuncration or other benefits foT th¢ year ended 30 Srptcmber 2024 nor for thc ycar ended 30 September 2023. There were no tn￿, expenses paid for the year ended 30 September2024 nor for the year ended 30 September 2023. STAFF COSTS Th¢ average ￿￿1th1Y numb¢r of employees durin8 the year was as follows: 30.9.24 io 30.9.23 The Café No employee5 received emohunents in exc￿ of £60.(￿. COMPARATIVES FOR THE STATEMENT OF FINANCIAL A￿1VITIEs Unrestricted Restricted fimds Total INCOME AND ENDOWMENTS FROM Dott&tion8 and legacies 10,719 10,719 Charltsble actlvltlej The Cafe 273,239 273.239 Investsnent income Total 285 568 EXPENDTfuRE ON Charitable gctlvltlej The Caf¢ 279 763 279 763 NET INCOME 5,805 5,805 RECONCILIATION OF FUNDS Total funds brought forward 130.823 425 131248 Pa8e 7 continued.. THE CAFE PROJE￿ BASINGSTOKE Notej to the Stxt¢mats- eonthined ror the Year Ended 30 September 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVTTIES- cotttthu•d Unrestricted Restrict¢d fimds Total TOTAL FUNDS CARIUED FORWARD 136628 425 137 053 TANGIBLE FIXED ASSETS Improvements Fixtt Plant and Computer cquipment Totals COST At l October 2023 Additions 4230 42.970 14,825 5,824 67,849 At 30 September 2024 DEPRECIATION At i October 2023 Charge for year 30.112 11.311 4,179 543 45.602 At 30 September 2024 YET BOOK VALUE At 30 September 2024 At 30 September 2023 DEBTORS: AMOUNTS FALLINC DUE WITFllN ONE YEAR 30.9.24 30.9.23 Trade dcbtors PrepaymcDts 10,343 9,674 11.796 Page 8 continued... THE CAFE PROJEcf BASINGSTOKE Notss ts the FIllud￿ Stslements- eonilnued for the Year End￿ 30 SW¢mbtr 2024 CREDrroRS: AMOUNTS FALUNC DUE wrrHIN ONE YEAR 30.9.24 30.9.23 Trade credito VAT Other creditors Accrued expenses 7,357 6,429 395 6,407 5.714 345 10. MOVEM£F4T IY4 FUNDS Net movement At 1.10.23 At 30.9.24 Unrestrlcted 136.628 18.493 155,121 Rtttrlcted fundj Friendship Circle 425 (425) TOTAL FUNDS 137 053 155 121 Net n￿veMent in fimd& inchmled in the above are as follows: Incoming Resources expended Movement in funds Unrestrlcted fu•ds Gener81 fill 320232 (301.739) 18.493 Reitrlcted fundi Friendship Circle {425) (425) TOTAL FUNDS 320 302 164) CornpAr#tlvu for movement ID fiwds Net mov¢rnent At 1.10.22 At 30.9.23 Unrertrfcted fund• Gcneral fiu 130,823 5,805 136,628 Rejtrkted fundi Friendship Circle 425 425 TOTAL FUNDS 137053 Page 9 continue(L.. THE CAFE PROJECT BASINGSTOKE to Ib¢ FlnAlld￿ Statements. conthiu¢d for the Yur Ended 30 September 2024 io. MOVEMENf IN FUNDS- eoptlnv Comparative nct movement in fund& inchmled ID the aknve are as follows: Incoming Resourccs expended Movement Unreitrleted 285.568 (279,763) 5,805 TOTAL FUNDS 285 568 279 763) A current year 12 months and prior yeAr 12 months ￿bined p)sition is as follows: Net movetn¢nt in funds At 1.10.22 At 30.9.24 Unre8trlcted funth Gener81 fund 130,823 24298 155,121 ReAtrkted fMnd$ Friendship cl￿1¢ 425 (425) TOTAL FUNDS 131248 155 121 A current year 12 months and Prior year 12 months combined net movement in fijods. included in the above ar¢ Js follows: Incomin8 Resources Movement in funds Unrestrlcted funds General fund 605,8(K) {581.502} 24.298 Restrlrted funds Friendship Circle (425) (425) TOTAL FUNDS Pa8e 10 Continued... THE CAFE PROJE￿ BASINGSTOKE Notu to the FIMnd*l Statements- ¢oathiDed for the Yw Ended 30 Septeother 2024 RELATED PARTY DISCLOSURES There were no ￿lated party transactions for the year endcd 30 September 2024. Pagell THE CAFE PROJE￿ BASINGSTOKE Det•lled StAiemeDt of FlnaKtsI A¢dvltk• for the Yellr EDded 30 S¢pt¢mber 2024 30.9.24 30.9.23 INCOME AND ENDOWMENTS DonatloDJ and legackj Donations 10.183 10,719 IDv¢stment Income Ikposit account interest 1,610 Charitsble •rtlvld Grants Café Revenu¢ Student fees 750 J 78.606 127 687 167,269 105 970 273 239 Total Ineomlng re￿￿r¢e# 320,232 285,568 EXPENDITURE Ch*rhable actlvld Wa8¢s Café purchases TraiDin8 and welf Premises costs Telephone Marketing and stationery Travel exp¢uses 173.964 82.336 9.263 21.fKKI 648 2,420 145,169 77.552 5,077 32,718 813 2,865 290.727 265.299 Support costs FlngDce Bank ¢har8eB 2.367 2,050 Other Plant and machinery Fixtutes and fittings Computer equipment 4243 1.159 543 6,333 2,278 810 5,945 9,421 Governxnce costs Accountancy fees Book ke¢pin8 and payroll 725 725 Total resources expcn 279 763 Net Incom¢ This page (kns not forni part of the s¢atutory financial statements Page 12 REGISTERED COMPANY NUMBER: 08146848 (England and WAles) REGISTERED CHAIUTY NUMBER: 1150811 Report of the Trnjtees #nd UnAudlt¢d Flnan¢lal Ststements for the Year Ended 30 S¢ptemb¢r 2024 for THE CAFE PROJE￿ BASINGSTOKE B20 Limited Cbartcred Certified Accountants Charw¢ll House Wilsom Road Alton Hampshire GU34 2PP THE CAFE PROJEcf BASINGSTOKE Contents of the Flnanclal Ststements ror the Year Ended 30 September 2024 Page Report of the Trnstees Independent ExamlAer'# Report St#tement of FIRAncknl Actfvlti Balance Sheet 4 to 5 Notes to tbe Flnanelal Stst¢m¢ats 6 to 11 Detalled Statement of FIMnclal Admt 12 THE CAFF. PRoJEcf BASU¥GSTOKE Report of the Tr•s*eeJ ror the Y¢*r E•dAI 30 September 2024 The tn&stees who ore dIr￿tL￿ of the Charity for the of the C(wnpanic5 Act 21M preseni their re￿rt with the fIn￿CIal of the CI￿lty f(Y the year ¢nd&l 30 Sep*mbcr 2024. The trustees have ￿0p￿41 the ptQVi510ns of Accounling and Ryrling by Charities: Swcment of Recommendal Pr￿l¢e applicable th charities prepoTill8 their accounts in accordance with the Finartci￿ Reprting Stsndard applicable sn the UK and Republic of Ireknd (FRS 102) {ctfcthiVC l January 2019). STRucfuRE. GOVERNANCE AND MANAGEMENT Governlnt document The charity is controlled by tts 8overnin8 do¢umfflL • dea of aTMI ¢(￿Al￿At5 a limi(ed mpany, limited by guar4nt¢c, Bs defined by the com￿1￿8 Acl 2(￿. REFERENCE AND ADMINISTRA TIVE DETAILS Reptered Compa•y nymbtr 08146848 (Fmgland and Wales) Regijtertd Cbarfty 1150811 Retiitered o(Ike Caf¢ Dome Brighton Hill Par*le Basingbtoke RG22 4EH Trustets l Row¢ L J Willmot (rosi8ned l.10.24) A E M(M)r¢roft D A Green S F ￿'(kard (re5i8ned 1.1024) C J M Berry (appointed 1.12.24) D J WaiAell (appoint¢d 18.225) Inde￿adent Euwth¢r Caroline Scull B20 Limited Chartered Certified CharwEII House Wilsom lioad Alton IIBmpthir¢ GU34 2PP Approved by order of the ix)*d of ¢ruAe¢s on .... . And S&80￿ on its bthalf by: Rowe- Trustee Page I lodependent Examlner's Report to the Tr¥Jte¢s of THE CAFE PROJECT BASINGSTOKE Independent eiamlner'i report to the trnittes of THE CAFE PROJE￿ BASINGSTOKE ('the Company,) I retx)rt to the charity tntstees on my examination of the accounts of the Company for the y¢ar ended 30 September 2024. Responilbllltlel and bas1# of report As the charity's trustees of the Company (w)d also its directrn for the purp)ses of company law) you are resp)nsible for the preparation of the accounts in accordance with the requirrnts of the Companies Act 21K16 (Ihe 2006 Act). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2(M Act and are eligible for independcnt examinatio￿ I rep￿ in respect of my examination of your cl)arity's accounts as carried out under Section 145 of the Charities Act 2011 Cthe 2011 ACV). In carrying out my eXamI￿tion I have followed the Directions given by the Clthrity comm￿100 under Sc¢¢ion 145{5) (b) of the 2011 A¢L Independent ezamlDer'• 8talem•nt Since your ¢lwity's gross income exceeded £250.IKK) your examiner must bc a member of a listed body. I c8n confirm thal l am qualified to undertake the examination because J am a member of the Association of Chartered Certified Accountants. which is one of the listrd IK)dies. I have ¢omple*d my exaniination. I confirm no ll￿tter5 have come to my attention in COllDectioD with the examination giving me cause to believe: a¢couttting r¢rords wcrc Dot kept in reSP￿t of the Company L8 requir￿1 by S¢¢tion 386 of th¢ 2(K16 Act: or th¢ accounts th) not aword with those records: or the accounts do not comply with the accounling requircments of Section 396 of the 2￿6 Act other than any requirement that the accounts 8ive a true and fair view which is Dol a mgtter coJ)sidered as part of an independent exaMIn￿On. or the accounts have not been Preparnl in accordance with the methods and priDciple3 of the Ststrment of Recommended Practice for accounting and rew)rting by charities (4wlicable to charities preparing their accounts in a¢cordJn¢e with the Fillanci￿ Repotsng Si8ndard app]ithlc in the UK aDd Republic of treland (FRS 102)). I have no concerns and have come Acro￿ no IAhcr malters in connection with the ex8miJthon lo which attention should bc drawn io this report An Lyder tt) enable a proper undffslanding of the accounts to be reached. Caroline Scull B20 Limited Chartered Certified Accountants Charwell Ho Wilsom Road Alton Hampshire GU34 2PP Page 2 THE CAFE PROJE￿ BASINGsfoKE Statement of Fln*nclal Actlvlt for the Year Ended 30 September 2024 30.9.24 Total fund8 30.9.23 Total funds fimds Notes ¥COME AND ENDOWMENTS FROM Don8tions and legacies 10,183 10,183 10,719 Charlt•ble #edvltlel The Cafe 307.043 307,043 273,239 Investment incom¢ Totsl 320 320 232 285 568 EXPENDITURE ON Chgrhable Xcdvltlej The Cafe 299,373 425 299,798 279.763 Total 301739 425 279 763 NET INCOMFJ(EXPENDITURE) 18.493 (425) 18,068 5,805 RECONCILIATION OF FUNDS Total funds brought forward 136.628 425 137,053 131248 TOTAL FUNDS CAIiRIED FORWARD 155 121 155 121 137 053 Page 3 THE CAFE PROJEcf BASINGsfoKE Balance Sheet 30 September 2024 30.9.24 Totsl 30.9.23 Totsl funds Unrestricted Restricted Notrs FIXED ASSETS Tangible assets 18.776 18,776 22,247 CURRENT ASSETS Debtors Casb at bank and in band 13,573 13,573 11,796 121886 158J30 158.330 133,682 CRED￿oRs Amounts falling thie within one year (21.985) (21.985) (18.876) ET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 155,121 155,121 137,053 NET ASSETS 155 121 155 l21 137053 10 Unrestricted fimds Restricted funds 155.121 136.628 425 TOTAL FUNDS 155 121 137053 The charitable company is cntitl¢d to ¢x¢rnption from audit uod¢r S¢¢tion 477 of th¢ Con)panies Act 2006 for th¢ year ended 30 September 2024. The members have Dot required the company to obtain on audit of its fitiati¢￿ statements for the year ended 30 September 2024 in accordance with Section 476 of thc Companies Act 2(Xl6. The trustees acknowledge their responsibilities for (a) ensuring that the charitable cOn￿anY keq)s accounting records that comply with Sections 386 and 387 of th¢ Companies Ac$ 2(M)6 and preparing fU￿￿la1 statcmcnts which give a true and fair vivw of the state of affairs of the charitsbl¢ ¢ompany at the end of each financial year and of its sutplus or deficit for cach financial year ID accothce with the requirements of Sections 394 and 395 and wbich otberwis¢ c<)t))ply with the r¢quir¢m¢nts of the con￿an1¢S A¢t 2(X)6 relating to finoncial s¢atcmcnty so far a8 applicable to the ciwitable compw. (b) The notes fm part of these financial statemeDts Pa8e 4 continued.. THE CAFE PRO￿ BASINGSTOKE BalaAC¢ Sh¢et. cwtimvd 30 S¢plember 2024 Thcsc fthancid ￿tsMents have been prepu￿ in wilh the PTOViSifm ar4)licable to th•rithbl¢ companies subjecl to thc small companies rc8ime. The fmancial ststements were apwoved by thc Board of TTUSttts and autIm￿LSed for i&sue ( l.%....£(w*.A•2<..... and weTe signed on its Ixhalf by: Rowe- Trnslee Page 5 THE CAFE PROJE￿ BASINGSTOKE Notsg to the Fln*nclal Stst¢mellts for the Y¢•r Ended 30 S¢ptrmber 2024 ACCOUNTING POLICIES Ba$18 of preparlng the IlnaDcl#l itatements The financial stalements of the clwitable company, which is a public benefit entity und¢r FRS 102. have been prepared in ac￿rdanCe with the Charitics SORP (FRS 102) 'Accounting and Reporting by Clwities: Statement of Recommended Practice appli¢Abl¢ to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of treland {FRS 102) (effective l January 2019),. Financial Reporting Standard 102 The Finaocial Reporting Standard applicable in the UK and Republic of Ireland, and the ConwariTh Act 21X)6. Th¢ financi￿ stateM￿ts have prwared under the historical cost ¢onv¢ntion. ID¢ome All income is re¢ognised in the Statement of Fin8ncial Activities once the ¢barity bas entitlement to the funds. it is probable that the income will b¢ receiv￿ and the amount ¢4n be mcasured Teliabty. Eipendlture Liabilities are recognised as expenditu￿ as soon as there is a le8al or constructive obligation committing the charity to that expenditure, it is probable that a trawfer of ￿onoMiC benefits will be requir￿ in settlement and the amount of the obligation can be Measur￿ reliably. Expthditure is accountcd for on on accruals basis and has been cI￿lfied under headiogs that aggregate all cost re￿ to the category. Where costs caiinot be directly attributed to particular IKadings they have b¢¢n allocated to activities on a basis consistent with the use of resources. Tanglble fixed assets Depreciation is provided at the following annual rates in Order to vnite off each asset over its estimatsd useful life. Plant and machinery Fixtures and fittings Computer quipmeDt 33% on reducing balance 33% on r¢ducin8 balAnce 330/0 on rnlucing balance Taxatlon Th¢ ¢harity is exempt fn)m c(Kporation tax on its clwifable activities. Fund aceounthg Unrestricted funds can be used in accordance with the Charitable objectives a¢ the discretion of the trustees. Restricted fimds can only be ￿ed for particular restricted purposes within the objects of the clwity. Restrictions aris¢ when specified by the iknor or when fimds are rnised for particular restricted purposes. Further explanation of the nature and purp)se of each fund is included in the notes to the financial statenwits. INVESTMENT INCOME 30.9.24 30.9.23 Page 6 continued... THE CAFE PROJE￿ BASINGSTOKE ote• to the FIn￿ellI Statements- ￿￿thi￿ed for the Year Ended 30 Septrmber 2024 NET INCOMEI{EXPENDITURE) Net incomel(exFnditure) is ststed after ¢harginW(crediting): 30.9.24 30.9.23 Depreciation. owned assets TRUSTEES, REMUNERATION AND BENEFrrs Th￿¢ were no trusires, mnuncration or other benefits foT th¢ year ended 30 Srptcmber 2024 nor for thc ycar ended 30 September 2023. There were no tn￿, expenses paid for the year ended 30 September2024 nor for the year ended 30 September 2023. STAFF COSTS Th¢ average ￿￿1th1Y numb¢r of employees durin8 the year was as follows: 30.9.24 io 30.9.23 The Café No employee5 received emohunents in exc￿ of £60.(￿. COMPARATIVES FOR THE STATEMENT OF FINANCIAL A￿1VITIEs Unrestricted Restricted fimds Total INCOME AND ENDOWMENTS FROM Dott&tion8 and legacies 10,719 10,719 Charltsble actlvltlej The Cafe 273,239 273.239 Investsnent income Total 285 568 EXPENDTfuRE ON Charitable gctlvltlej The Caf¢ 279 763 279 763 NET INCOME 5,805 5,805 RECONCILIATION OF FUNDS Total funds brought forward 130.823 425 131248 Pa8e 7 continued.. THE CAFE PROJE￿ BASINGSTOKE Notej to the Stxt¢mats- eonthined ror the Year Ended 30 September 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVTTIES- cotttthu•d Unrestricted Restrict¢d fimds Total TOTAL FUNDS CARIUED FORWARD 136628 425 137 053 TANGIBLE FIXED ASSETS Improvements Fixtt Plant and Computer cquipment Totals COST At l October 2023 Additions 4230 42.970 14,825 5,824 67,849 At 30 September 2024 DEPRECIATION At i October 2023 Charge for year 30.112 11.311 4,179 543 45.602 At 30 September 2024 YET BOOK VALUE At 30 September 2024 At 30 September 2023 DEBTORS: AMOUNTS FALLINC DUE WITFllN ONE YEAR 30.9.24 30.9.23 Trade dcbtors PrepaymcDts 10,343 9,674 11.796 Page 8 continued... THE CAFE PROJEcf BASINGSTOKE Notss ts the FIllud￿ Stslements- eonilnued for the Year End￿ 30 SW¢mbtr 2024 CREDrroRS: AMOUNTS FALUNC DUE wrrHIN ONE YEAR 30.9.24 30.9.23 Trade credito VAT Other creditors Accrued expenses 7,357 6,429 395 6,407 5.714 345 10. MOVEM£F4T IY4 FUNDS Net movement At 1.10.23 At 30.9.24 Unrestrlcted 136.628 18.493 155,121 Rtttrlcted fundj Friendship Circle 425 (425) TOTAL FUNDS 137 053 155 121 Net n￿veMent in fimd& inchmled in the above are as follows: Incoming Resources expended Movement in funds Unrestrlcted fu•ds Gener81 fill 320232 (301.739) 18.493 Reitrlcted fundi Friendship Circle {425) (425) TOTAL FUNDS 320 302 164) CornpAr#tlvu for movement ID fiwds Net mov¢rnent At 1.10.22 At 30.9.23 Unrertrfcted fund• Gcneral fiu 130,823 5,805 136,628 Rejtrkted fundi Friendship Circle 425 425 TOTAL FUNDS 137053 Page 9 continue(L.. THE CAFE PROJECT BASINGSTOKE to Ib¢ FlnAlld￿ Statements. conthiu¢d for the Yur Ended 30 September 2024 io. MOVEMENf IN FUNDS- eoptlnv Comparative nct movement in fund& inchmled ID the aknve are as follows: Incoming Resourccs expended Movement Unreitrleted 285.568 (279,763) 5,805 TOTAL FUNDS 285 568 279 763) A current year 12 months and prior yeAr 12 months ￿bined p)sition is as follows: Net movetn¢nt in funds At 1.10.22 At 30.9.24 Unre8trlcted funth Gener81 fund 130,823 24298 155,121 ReAtrkted fMnd$ Friendship cl￿1¢ 425 (425) TOTAL FUNDS 131248 155 121 A current year 12 months and Prior year 12 months combined net movement in fijods. included in the above ar¢ Js follows: Incomin8 Resources Movement in funds Unrestrlcted funds General fund 605,8(K) {581.502} 24.298 Restrlrted funds Friendship Circle (425) (425) TOTAL FUNDS Pa8e 10 Continued... THE CAFE PROJE￿ BASINGSTOKE Notu to the FIMnd*l Statements- ¢oathiDed for the Yw Ended 30 Septeother 2024 RELATED PARTY DISCLOSURES There were no ￿lated party transactions for the year endcd 30 September 2024. Pagell THE CAFE PROJE￿ BASINGSTOKE Det•lled StAiemeDt of FlnaKtsI A¢dvltk• for the Yellr EDded 30 S¢pt¢mber 2024 30.9.24 30.9.23 INCOME AND ENDOWMENTS DonatloDJ and legackj Donations 10.183 10,719 IDv¢stment Income Ikposit account interest 1,610 Charitsble •rtlvld Grants Café Revenu¢ Student fees 750 J 78.606 127 687 167,269 105 970 273 239 Total Ineomlng re￿￿r¢e# 320,232 285,568 EXPENDITURE Ch*rhable actlvld Wa8¢s Café purchases TraiDin8 and welf Premises costs Telephone Marketing and stationery Travel exp¢uses 173.964 82.336 9.263 21.fKKI 648 2,420 145,169 77.552 5,077 32,718 813 2,865 290.727 265.299 Support costs FlngDce Bank ¢har8eB 2.367 2,050 Other Plant and machinery Fixtutes and fittings Computer equipment 4243 1.159 543 6,333 2,278 810 5,945 9,421 Governxnce costs Accountancy fees Book ke¢pin8 and payroll 725 725 Total resources expcn 279 763 Net Incom¢ This page (kns not forni part of the s¢atutory financial statements Page 12