REGISTERED COMPANY NUMB£I R: 08415295 (Eng]and and Wales) RLGISTERED CHARITY IWMBER: 1151319 Report of the Thistees And Unaudlted Trlnancial Statements For The Year Ended 31 March 2024 for The JO] Hartson Foundation Atkinsoii Donn¢lly LI I Canibuslang Court Cambuslang Gl&8gow Strath¢lyd¢ G32 8FH
Independent x%wilnerl8 Report to the Trustees of The JDhn Hartsoll fioundalion I repoi'l on the awounts for tlie yeaT ended 31 March 2024 set out on pages four to ta). Respective responsibiliti of trustees and QMIller Tb¢ ¢haTity's trust¢es are responsible for the 'eParatiOn of the acCOltS iii accordance with the t&Ths of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulatiotts 2006 (as amended). The cbarity's trn8tees cfflisider that the Audit reqiuremeiit of Regulation 10(I)(a} lo {¢) of the Ac¢ounts Regulations does not apply. It is my responsibility to examinG th¢ aunt8 as requiwd under Section 44(1)(c) of the Act and tr> state whether partiwlar inatters hav¢ wm¢ to my attention. Ba8lB of the Independ(>nt examlner's report My ¢xaminatioii was Caled out in accordance with Regul&tioii I l of the Chariti&4 AG¢ounts (Scol'land) Regulations 2(N)6. An exarnination in¢lud¢8 a i'eview of th¢ &Gcounting records kept by the chlty and a COmp80n of the accoiints presentsd with those records. It also illcludcs consideration of tY iUla[ items or disclosuLe8 in the &ccountS, oJ]d seeking explanations from you as trustees Concerning any such matters. The PTo¢edure8 undertaken do llot provide all the eviden¢e that would be required in an audiL and collsequeiilly I do not express an audit opinion on the view givell by th¢ a¢¢ounts. Indepelldellt eAan)In¢r's statement In conn¢¢Éion wit& my exaInatiOn, tto rnal'ter has con* to my attention . (l) which givu me reesthiable llse to believc thal in any Matla1 respect, the requirements to keep a¢¢ounting recoth in accordwiG¢ with Sethion 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 A¢count8 ReguLations" at to prepe accoiints which &C'd with the accounting Tecords and to comply wtth R¢gLdation 8 of the 2006 Accouiits Regulations have notbeen or (2) to which, in my opniion, attention thould be drawn in old. to enable a piopei. undersEanding of the accounts to be r&2ched. Micha¢l Donnelly The ]nstitute of Chartered Accountants of SCotld Atkinson Donnelly LLP I Cambi]ng Coi Cambuslang Glasgow Strathclyde G32 8FH Page 3
The Jobn Hart50n fiouiidatio Statement of Financlal Actlvities For The Year Ei nded 31 Mar¢h 2024 31J.24 Unreslricted nds 31.3.23 Totsl funds Notes JNCOME AND EI¥DOWMENTS VROM Donation8 and legacies 5J,669 25,775 Other cliaritable activities 134,989 124,617 Total 188,658 150,392 ExPELITuRE ON R&ising fiulds 104,110 87,893 ChAritAble g¢tlvitles Cbarilable Activities 6S064 64,824 Totsl 169,174 152,717 EI T INCOMEI(tXPENDITURE) 19,484 {2J25) REI CONCILIATION ofi FUNDS Totsl funds bi'ought fonvard 35,300 37,685 TOTAL FUM)S CARRIED FORWARD 54044 35,360 Tkn note8 forn part of these financial 8tatements Pagc 4
Th¢ JOI H•rtson fi oundAtion BAIRnee Sheet 31 March 2024 31J24 Unrestricted funds 31.3.23 Total funds Notes FIXED ASSEI IS Tangible assets 1,201 1,643 CURRENT ASSETS Debtors Cash at bat]k 4,815 51,994 5,740 30,657 56,809 36,397 CREDITORS Amounts falling due witbin onc year (3,106) (2,680) T CURRENT AS4 53,043 33,717 T(yfAL ASSETS LE&S CURRENT IIABILITIES 54,844 35,360 IYKT ASSEI TS 54,844 35,360 io Unrestricted funds 54,844 35J60 TOTAL FUNDS 35.360 The charitable coinpany is ciitilled to ex¢mption audit under Sectton 477 of th¢ Compani&8 Act 2006 for the year ended 31 Mawh 2024, The m¢mb¢rs bave iiot required the company to obtain an audit Df its financial statements for th¢ y¢ar ¢nded 31 March 2024 in accoi'danc¢ witb S¢ction 476 of the Companies Acl 2006. The tnte¢S acknowl¢dg¢ their r¢8ponsibiliti8s for {a) ¢nsuring that the charitable ¢oinpany keeps accounting records that comply with S¢¢tions 386 and 387 of the Companies Act 21M)6 and pieparing fmaucial statements which give a true and fair view of the stat¢ of affairs of the Gharitablc company a8 at the end of each financial year and of its swplus or deficit for each financial year in accordance with the requiremgnls of Sections 394 and 395 and which (rthenvise Comply with the requirements of the Companies Act 2006 relating to finaii¢ial staÉ¢in¢nt4 so far as applicable to the charitable company. (b) These fitTrncial statements have been preparnl in accordance with'the provisions 4)plicable to charitable companies subject to the small companies regime. The fAnall¢ial statements we approved by the Boatd of ThisÉees and audioris&l for issue . and were signed on its behalf by,. S A Harlson- The not&8 form part of these finaiicial stat¢m¢nts Page 5
The John Hartson fioundatlon Notss to the Finan¢ial Statcmenls For Th¢ Year nded 31 March 2024 ACCOUNTING POIJCIES Basls of preparlng the llnallelAI stAtemtnts The fituncial statemeiits of the charitable company, which 15 a public baiefit entity iindcr FRS 102, have bee prepared in accordance with the Cbarities SORP IFRS 102) 'Accoimtillg And Rew)rting by Charitie8'. Statement of Re¢ommended Practice applicable to chariti&8 preP.1g their accounts in a¢¢ordan¢¢ with the Financial Reporting Standw'd applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Stalld 102 The FinanciaI Reportillg Stand'd applic&ble in the UK and Republic of Ii'eland, and the C¢)mpanies Act 2006. The finan¢ial statements have been prepad under the historical cost conventio Income All income is recogllÉsed in the Stal'ement of Financial Activities once the charity has entitlement to the funds, it is pi'obable thatthe income will be received and the amount can be MSU1¢d Telirlbly, Expenditure Lidbiliti¢s recoBnised as expenditure as soon as there is a legal or cOtruCtive obligati(m Committing th¢ charity to tIHt eKp¢nditUTe, it is probable that a transfer of economic benefits will be reIll'ed in settlement and the amount of the obligation can be measured reliably. Expellditu is accounted for on acctuals basis has been Clalfied under headings that aggregate all cost r¢lYAt¢d to the category. Where costs cannot be direcdy attribitted to particular headings tbey have been allocated to activities on & b1$ ¢onsistent with the use of resources. Tanglble fixed assets Depreciation is provided at the following annual rates in order lo write off eacE] asset over its estimated lif¢. FiKture8 and fitlings Computer equipment 25 /0 on reducing balance 330/0 on reducing balance Taxation The cl]arity is exempt from cooration tsx on its ¢haritabl¢ a¢tLVLti¢s. Fund aeeounting Unrestricted fimds can be uscd in accordance with the charitable objeLtive5 at the diSction of the Inths. R¢sltithd LId8 Can only be used for particu. restrictcd purpose8 Witbin the objects of the charAty. R¢striclions arise when specified by th¢ donor orwh¢n fijttds ai'¢ raised for particular restt'icl'ed purposes. Further explanation of the nattlre pun)ose of eh thnd is included in the notcs to the fllW]cial ststements. OTHEI R CHARrrABLK ACTIVITIES 31.3.24 31.3.23 Fundraising events 134,989 124,617 Pug¢ 6 continued...
The Joh]i Hartson Folliidatio Notes to the Financlal Statements- eontiThued For The Year Ended 31 Marcli 2024 ET INCOMEI(EXPENDITURE) Nel income/(expendikne) is stated after ch.ging/(Crcdltlng). 31J.24 31.3.23 Depre¢iation- owned assets 442 611 TRUSTEES, REMUNERATION AND BENEFITS There were llo lrntss, remieration or other benefits for the year etsdcd 31 March 2024 nor for tbe year ended 31 March 2Q23. STAFF COSTS Tbe avernge monthly niullb" of en]ployees during th¢ Ye was follows: 31.324 31.3.23 io Volullleer No cu]ployfj¢s elVed emoluments in exce&8 of £60,000. COMPARATIV1 S FOR THIC STATEI MEIYT OF FINANCIAL ACTIVITIES Ullrestricted funds INCOME AND EI NDOWMENTS FROM Donations and 1¢gleS 25,775 Other charitable activil'ies 124,617 Total 150,392 EXPENDITURE ON Ralsing funds 87,893 Charitable activities Clwitable Artivities 64,824 Totsl 152,717 NET INCOMEI(II XPENDrruRE) (2,325) RECONCILIATION OF FUNDS Total fiithJ8 brought foThvard 37,685 TOTAL fiUNDS CARRIED FORWARD 35,360 Page 7 continued...
The John Hartsoll Foulldation Not¢s th the FlnAnclal Statements- eontinued For The Year Ended 31 March 2024 TANGIBLE FIXED ASSETS FixlMTes Comwit¢r e4]uipment fittings Totsls cosr At l April 2023 and 31 March 2024 5,671 &538 14309 DEPRECIATIOT4 At l April 2023 Charge for year 4,421 312 8,145 130 12,566 442 At 31 March 2024 4,733 8275 13,008 NET BOOK VALUE At 31 March 2024 938 263 1,201 At31 Mch 2023 1250 393 ,643 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Prep&yments 4015 5,740 CREDITORS*.AMOUNTS f4ALLING DUE WITHIN ONEI YEAR 31.3.24 31.3.23 Trade creditor A¢crLied expenses Joo 2,866 2,680 3,166 2,680 io. MOVEMKNT IN FUNDS Net movement in fimds At 31.3.24 At1.4.23 UnrL¥trleted funds General fund Fixed asset r¢serve 33,ll7 1,643 19,920 {442) 53,643 1,201 35,360 19,484 54,844 TOTAL FUNDS 35J60 19,484 54,844 Page 8 Contini(L..
The John Hrts01) Foundatlon Notes to tlie IPinHncial Slat¢m¢nls- contlnued For The Y¢llr Ellded 31 Mfirch 21124 io. MOVEMENT IN FUIYDS - continued Net movement in funds, iiicluded in the above are as follows: Incoming sources Resources expaided Movement in fid8 Unrestrieted funds Gen¢ral fimd Fixed &8set reserve IW657 (168,731) (443) 19,926 (442) 188,658 (169,174) 19,484 TOTAL FUNDS 188,658 {169,174) 19,484 Comparatlves for movement in fulld8 Net movement in funds At 31.3.23 At 1,4.22 Unrestricted funds GeThcral fund Fixed aBset r¢serYe 35,432 2,253 (1.715) (610) 33,717 1,643 37,685 (2,325) 35,360 TOTAL FUNDS 37,685 (2.325) 35,360 CompaTativ¢ net movement in funds, included in the above are as follow8: Irtcorning Resources resource8 expIded Movement in fimd5 Ullr¢strlcted funds General fund Fixed asset reserve 150,3Y2 {152,107) (610) (1,715) (610) 150,392 (152,717) (2,325) TOTAL FULYDS 150,392 (152,717) (2,325) Page 9 coThtinued...
The John Hartson Fowidxtion Not¢s to the FlnaThciAI Sl*tements- continued For The Yemr Ei nded 31 March 2024 10. MOVEMEI NT IN FUNDS - eontlnued A current year 12 rnonths and prioryear 12 months combined position is as follows: N¢t movem¢llt in ftllids At 31.3.24 At 1.4.22 Unrestiieted fulldg General fund Fixed a&set Teserye 35,432 2,253 18,211 (1,052) 53,643 1.201 37,685 17,159 54,844 TOTAL FUIYDS 37,685 17,159 54,844 A wrretlt year 12 month& and prior year 12 moiiths combined net movemelll. in funds, included ill tlie &bove are as follows: Incoming resourccs Resources eXpeled Movernent in fllnd8 Unres¢riLteA funds General fi]nd Fixed asset I'eserv¢ 339,049 (320,838) (1,053) 18,211 (1.052) 339,050 (321,891) 17,159 TOTAL FUNDS 339,050 (321,891) 17,159 ii. RELATED PARTY DISCLOSURES Tbere were no lated pty transacts'ons for th¢ y¢ar ended 31 Mawh 2024. Page 10
Tlie John Harl8on fioiind&tiort Detsiled Statsment of Finanelal Activltles For The Year 31 Mareh 2024 31.3.24 31.323 INCOMEI AND llNDOWMENTS Donalions and lega¢ies Donatiolls 53,669 25.775 Other ch&rit*blt A¢dvAties Fundraisiiig events 134,989 124,617 Total fin¢oming rourCeS 18&658 150,392 EXPENDITURE R#lsfing donations and leg#¢ies Fundraising expenses 87,893 Support ¢osts Management RaÉe8 and water tllsiwance Advertising Donations Travel & subsisten¢e Professional fee8 Softwflle C081s FixtLlles and fJtting8 Computer gqillpment 796 1218 5,828 50,131 595 348 1,134 417 193 1,373 678 50,01)0 635 944 313 130 60,869 60,660 Finaiice Bank clwges 125 Governance cost5 Accoulltmcy and legal fees 4,07 4,070 Total Te8our¢e8 expended 169,174 152,717 Net incornel(expondi¢ure) 19084 (2,325) Tbis page does not form part of the stathtory financial statements Page 11