HELPIING OLDER PEOPLE NEW FOREST (A Companv Limited By Guarantee) Registered Company No: 08326735 ngland and Wales) Registered Charity No: 1152294 REPORT OF THE TRUSTEES AND FINANCLIL STATEMENTS FOR THE YEAR ENDED 31 March 2024
HELPING OLDER PEOPLE NEW FOREST CONTENTS Page Reference and Administrative Details Report of the Trnstees 2104 Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 8t012
HELPING OLDER PEOPLE NEW FOREST REFERENCE AND ADMINISTIUTIVE DETAILS Charity Number 1152294 Registered Company Number 08326735 {England and Wales) Principal Address la Kingsburys Lane Ringwood BH24 1 EL Trustees Mr D N W Tungate Mr S R Williams MTS M Morgan Mrs P C Inglis Mrs M Clarke (Resigned) Directors Mr D N W Tungate Mr S R Williams Mrs M Morgan Accountants and Independent Examiners MB Accountancy
HELPING OLDER PEOPLE NEW FOREST TRUSTEES, ANNUAL REPORT R THE YEAR ENDED IMAR H 2024 Objectives and Activities The charitable objectives of the Charity as set out in our governing document are to promote the following purposes for the benefit of the public andlor older people in and around the New Forest in Hampshire: assisting older people in need by reason of ill health, disability, funCIal bardship, social exclusion or other disadvantage. and such other charitable purposes for the benefit of older people as the trustees may from time to time decide, tbe outcome of this being the promotion of the w¢llb¢ing of old¢r people. Thc Charity's ovcrall aim is to dclivcr good quality, sustainablc scrviccs to oldcr pcoplc, thcir carcrs, fricnds and relatives by virtue of inforniation, advice and befriending. Services are provided by fully trained advisers. The Charity also runs a befriending service. All services are safe, impartial, fully accessible, confidential avjd user friendly. The Charity has developed our approache5 based on OUT charitable ojectives a5 follows: support in tenns of need, bereavement, loneliness and isolation oldcr p¢opl¢ arc supportcd to livc indcpcndcntly older people are less likely to use health and care services assist pensioners with financial matters including benefits and the filling in of fornjs older people are supported to engage with local service delivery The trnstees in complying with these duties report thal the Charity works to provide benefit to older people, their carers, friends and relatives in the New Forest. It does this by providing services to Tneet known needs. Services ale open and accessible and involve ihe local community. and are free al the point of delivery. The Charity works coopeTatively with other organisations to maximise public benefit. Achievements and Performance The trustee board met on four occasions during the period and the trustees attendance at the meetings were: Mr D N W Tungate Mr S R Williams 4of4 4of4 Mrs M Morgan Mrs P C Inglis 4of4 4of4 As always. our fundraising t¢am hav¢ be¢n busy se¢king funding to cover boih ihe cost of Providing services and cor¢ funding. We make many applications for grants and began the year with a successful award from a very supportive foundation. A kcy ¢l¢mcnl of our corc funding comcs from our two shops at Ncw Milton and Ringwood and so we have been carefully monitoring shop income and cosls throughout the year.
HELPING OLDER PEOPLE NEW FOREST TRUSTEES, ANNUAL REPORT R THE YEAR ENDED IMAR H 2024 We provide two vital services for older people in the western side of the Ne1 Forest. Although ours is often thought of as an affluent area, there is widespread isolation and loneliness among older residents. This is where our befriending service comes in. We have been able to recruit more enthusiastic volunteers to act as befrienders but deinand for the service continues to grow. We have been planning an expansion of befriending in the northern part of our district to try to meet the needs of older people there. Our other service is support which gives advice, infonnation and help oll a wide range of issues such as access to health and social car¢, housing, finance and benefits. We maintain a 'drop in, arrangement at New Milton but the bulk of the service is delivered by home visits. We held a staff event at Bransgore during the summer to recognise the importance of the contributions from our staff and volunteers in providing and developing our services which was well received. Overall, it has been another positive and successful year. Financiydl Review W¢ havc maintaincd a satisfactory financial p)silion but would likc to incrcasc our Icvcl of rcscrvcs whcn possiblc. The lease for our New Milton shop was due to expire during the remaining part of 2024 so trustees had to carry out a careful and detailed assessment of income and costs to enable an infomied decision to be made on renewal of the lease in the coming financial year. We are mind1 that our shop provides a 'pTesence' for our Charity in New Milton as well as a source of income. Structure, Governance and Management The Company was incorporated on I l December 2012 as a charitable company limited by guarantee and not having a share capital. The Charity has no current members. Statement of Trustees Responsibilities The trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the financial statements in accordance with applicable law and United Kingdom Accounting StandaTds (United Kingdom Generally Accepted Accounting Practice}. Company law requires the trnstees to prepar¢ financial statement.s for each financial period which giv¢ a trne and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including th¢ income and exp¢nditur¢, of th¢ charitable company for that period. In preparing those financial statements, the trustees are required to= select suitable accounting practices and then apply them consistently-
HELPING OLDER PEOPLE NEW FOREST TRUSTEES, ANNUAL REPORT R THE YEAR ENDED IMAR H 2024 observe the meth(Kls and principles in the Charity SORP; make judgements and estimates that are reasonable and prudent" and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. Th¢ tNst¢es ar¢ r¢sponsibl¢ for k¢¢ping proper accounting records which disclos¢ with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with thc Companics Act 2006. Thcy arc also rcsponsiblc for saf¢guarding th¢ asscts of thc charitsblc company and hence for taking Teasonable steps for the preN'ention and detection of fraud and other IgUlarIties. In so far as the trustees are aware" th¢r¢ is no relevant examination infonnation of which th¢ ¢haritabl¢ company's ¢xamin¢rs ar¢ unaware: and the trustee5 have taken all steps that they ought to have taken to tnake thelnselves aware of any relevant exatnination infonnation and to establish that the examiners are awar¢ of that infomiation. Signcd on Bchalf of thc Board of Trustccs: Mr S R Williams Chairm(tn Date.. 9th January 2025
HELPING OLDER PEOPLE NEW FOREST INDEPENDENT EXAMIN'ER'S REPORT R THE YEAR ENDED IMAR H 2024 I report to the tnteeS on my examination of the accounts (set out on Pages 6 to I l ) of the above charity ("the Trust"). Responsibilities and Basis of Report As the Charily's trustees. you are responsible for the preparalion of the accounls in accordance 11th the requirements of the Cbarities Act 2011 ( the Act ). I report in respect of my examination of the Trust's accounts Caled out under section 145 of the 2011 Act and in carrying out my examination, I hav¢ followed all the applicable Directions given by the Charity Commission under section 145(5){b) of the Act. Independent Examiner's Statement I have COTnpleted my examination. I confirm that no material matters have come to my attention in connection with the examination which gives m¢ caus¢ to beli¢v¢ that in. any material resp¢ct= the accounting records were not k¢pt in accordanc¢ with section 130 of the Charities Acl; - the accounts did not accord with the accounting records; or thc accounts did not comply with thc applicabl¢ r¢quir¢mcnts conccrning thc forn] and contcnt of accounts sct out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'trne and fair, view which is not a matter considered as part of an independent examination. I have llo concerns and have come acTOSS VIO Other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of ihe accounts to be reached. MrMGTBaker MB Accountancy Date:
HELPING OLDER PEOPLE NEW FOREST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR EIIDED I MARCH 2024 Unrestricted Funds Restricted Endowment 2024 2023 Funds Funds Total Funds Total Funds Notc Incoming Resources Grants and Donations 4,298 106,568 669 40.000 44.298 21.720 109,389 Charitable Activities 106,568 669 Other Income Total Incoming Resources 111,535 40,000 151,535 131,109 Resources Eipended Prelnises Costs 28,366 18,325 59,603 1,414 1,564 741 28,366 34,787 77,299 1,414 1,564 741 34,162 34,002 63.932 2,603 1,735 2.819 139,253 Administration Expenses Charitable Activities 16,462 17.696 Legal and Professional Finance Costs Depreciation Total Resources Expended 110,013 34,158 144,171 Net Incomel(Expenditure) 1522 5,842 7,364 -8,144 Other Recognised Gains1(Losses) Net Movement in Funds 1,522 5,842 7,364 -8,144 Reeoneiliation of Funds Total Funds Brought Fonvard Total Funds Carried Forward -5,642 4,120 8,676 14,518 3,034 IOJ98 11,178 3,034 All activities for the current period derive from continuing operdtions. None of the Company's activities were acquired OT discontinued during the year and there were DO recognised gains and losses for 2024 or 2023 otber than those includcd in thc Statcmcnt of Financial Activitics. The notes on Pages 8 to 12 forn] an integral part of these accounts.
HELPING OLDER PEOPLE NEW FOREST BALANCE SHEET AT IMAR 24 Unrestricted Funds Restricted Endowment 2024 2023 Fund5 Funds Total Funds Total Funds Note Fixed Assets Tangible Assets 207 207 948 Current Assets Stocks 3,500 9,592 13,876 26,968 3,500 9,592 28.394 4,000 5,994 26,454 36,448 Debtors Cash at Bank and in Hand 14,518 14,518 41,486 Creditors 1,295 1,295 1,295 1,295 4,362 4,362 Net Current Assetsl(Liabilities) 25,673 14,518 40.191 32,086 Creditors: Amounts Falling t)ue After One Year 30.0(K) 30.000 30,000 Total Net A5setsl(Liabilities) 4,120 14,518 10,398 3,034 Total Funds 4,120 14,518 10,398 3,034 FOT the financial year in question the cornpany was entitled to exemption under Section 477 of the CoTnpanies Act 2006 relating to small companies. No meTnbeTS have required the company to obtain an audit of its accounts for the year in question in accordance with Section 476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting r¢cords and for the pr¢paration of accounts. The accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. Approved by the Trnstees and Signed on Their Behalf by: Mr S R Williams (Chainnan) Date.. 9th January 2025
HELPING OLDER PEOPLE NEW FOREST NOTES TO THE FINANCIAL STATEMENTS Accounting Policies (a) Basis of Accounting These fanCIal statements have been prepared under the bislorical cost convention with items recognised at cost or transaction value unless otherw'ise stated in the relevant note(s) to these fmancial statements. The financial statements have been prepared in accordance with the Statement of Recon]mended Prdctice.. Accounting and Reporting by Charities preparing their financial stat¢m¢nts in accordance with the Financial Reporting Standard applicable in the UK and Republic ollreland (FRS 102) issued on 16 July 2014 and with the Charities Act 2011. The Charily constitutes a public benefil entity as defmed by FRS 102. {b) Going Concern There are no concerns about the Charity's ability to continue as a going concern. (c) Recognition of lllcome Grants and Donations Grants and donations are only included in the SOFA when the general income recognition criteria are met {5.10 to 5.12 FRS102 SORP). Tax Reclaims on Donations and Gifts Gift Aid receivable is included in income when ther¢ is a valid declaration from the donor. Any Gift Aid amount recovered on a donation IS COIlsidered to be part of that gift and is treated as an addition to the same fund as the initial donation unl¢ss th¢ donor or th¢ tenns of th¢ app¢al hav¢ sp¢cifi¢d oth¢nvis¢. Charitable Activities These are included in the Siatement of Financial Activities (SOFA) when the Charity becomes entitled to the resources, it is tnore likely than not that the trustees will receive the resouTces and the monetary value can be m¢asur¢d ivith suffici¢nt reliability. {d) Stock Stocks held for sale as part of non-charitable trade are measured at the lower of cost or net realisable value. (c) Liability Recognition Liabilities are r¢cognised where it is more likely than not thal there is a legal or constructive obligation coinmitting the Charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Resources Eipended Costs have been allocated based on how they were consumed in relation to each activity. The allocation of expenditure is shown in note 3.
HELPING OLDER PEOPLE NEW FOREST NOTES TO THE FINANCIAL STATEMENTS (g) Tangible Assets These are capitalised if they can be used for more than one year and cost at least £250. They are valued at cost and the depreciation rates and methods used are as follows: Premises Over Lease Tern] Computers Fixtures and Fittings Office Equipment 25/0 Straight Line Basis 200/0 Straight Line Basis 200/, Straight Line Basis Allocation of Income Befriending Seri'ice Support Service Shops Fundraising Total Costs Grants and Donations 4.298 21,500 18,500 44,298 106,568 669 Charitable Activities 106,568 Other Incom¢ 669 Total Income 106,568 4,967 21,500 18,500 151,535 Allocation of Expenditure Befriending Service Support Service Shops Fundraising Total Costs Premises Costs 28,366 9.063 57,451 28,366 34,787 77,299 1,414 1,564 741 Administration Expenses Charitable Activities 9.262 2,152 1.414 8.629 7,833 8,962 8,734 Legal and Professional Finance Costs 1,564 Depreciation Total Expenditure 741 96,444 13.569 17J63 16,795 144,171
HELPING OLDER PEOPLE NEW FOREST NOTES TO THE FINANCIAL STATEMENTS Paid Employees Staff Costs 2024 2023 Salaries and Wages Social Security Costs Pension Costs 77,299 71,747 77,299 71,747 No employees received employee benefits (excluding employer pension costs) of more than £60,000. Average Head Count in the Year 2024 2023 Shops Fundraising Befriending Service Support Service 10 14 li Tangible Fixed Assets Fixtures and Fittings Office Equipment Premise5 Computers Total COST Brought Fonvard Additions 25,523 2.805 6,717 3,510 38,555 Disposals Carried Forward 25,523 2,805 6,717 3,510 38,555 DEPRECIATION Brought Forward Charge for Year Disposals Carried Forivard 25,523 1,975 701 6,717 3,392 40 37,607 741 25,523 2,676 6,717 3,432 38,348 NET BOOK VALUE At 31 Mareh 2024 129 78 207 At 31 March 2023 830 118 948 io
HELPING OLDER PEOPLE NEW FOREST NOTES TO THE FINANCIAL STATEMENTS Stocks 2024 2023 Donated Goods 3,500 3,500 4,000 4,000 Debtors and Prepayments 2024 2023 Rent Deposit Gift Aid 2,539 3,552 3,501 9,592 2,539 2,500 955 Prepayments and Accrued Income 5,994 Cash at Bank and in Hand 2024 2023 Cash at Bank 28,344 50 26,358 96 26,454 Petty Cash 28,394 Creditors and Accruals 2024 2023 Accruals and D¢ferr¢d In¢om¢ 272 4,244 118 Taxation and Social Security ,023 1,295 4,362 Amounts Falling Due After One Year: Loans 30,000 30,000 10 Transactions with Trustees and Related Parties Non¢ of th¢ trnst¢¢s hav¢ be¢n paid any r¢muneration or received any other benefits from an ¢mployment with the Charity or a related party. No trustee expenses have been incurred and there have been no related paty transactions ID the reporting period.
HELPING OLDER PEOPLE NEW FOREST NOTES TO THE FINANCIAL STATEMENTS li Pension Commitments The Charity operate5 a defined contribution scheme INEST). 12