2024-03-31-accounts

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Tackling The Impact Of Substance Misuse (Registered number: 1153938)

Income Statement

for the Year Ended 31 March 2024

		31.3.24	31.3.23
	Notes	£	£
TURNOVER		1,311	2,597
Administrative expenses		18,380	23,343
		(17,069)	(20,746)
Other operating income		50,450	16,087
OPERATING SURPLUS/(DEFICIT) and
SURPLUS/(DEFICIT) BEFORE TAXATION		33,381	(4,659)
Tax on surplus/(deficit)		-	-
SURPLUS/(DEFICIT) FOR THE
FINANCIAL YEAR		33,381	(4,659)

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Tackling The Impact Of Substance Misuse (Registered number: 1153938)

Balance Sheet
~~31 March 202~~4
		31.3.24	31.3.23
	Notes	£	£
CURRENT ASSETS
Cash at bank		34,303	1,150
CREDITORS
Amounts falling due within one year	6	600	828
NET CURRENT ASSETS		33,703
			322
TOTAL ASSETS LESS CURRENT
LIABILITIES
		33,703	322
RESERVES
Income and expenditure account	7	33,70	322
		3	322
		33,70
Approval		3

This balance sheet was approved by the Board of Trustees on 31/05/2024 and signed on its behalf

........................................................................ Chairman

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Tackling The Impact Of Substance Misuse (Registered number: 1153938)

LJS Accounting Services (UK) Ltd

Independent Examiner’s Report to the Trustees of

Evolve Tackling The Impact Of Substance Misuse

I report on the accounts of the charity for the year ended 31st March 2024 which are set out on the following pages. Respective responsibilities of trustees and examiner

The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the 2011Act) and that an independent examination is needed.

Having satisfied myself that the charity is eligible for independent examination, it is my responsibility to:

• (a) Examine the accounts under section 145 of the 2011 Act

• (b) Following procedures laid down in the general directions given by the CharityCommission (under section 145(5)(b) of the Act, as amended)

• (c) State whether particular matters have come to my attention

Basis of independent examiner’s statement

My examination was carried out in accordance with generation directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the account presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustee’s concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in thestatement below. Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

To which, in my opinion, attention should be drawn in order to enable a properunderstanding of the accounts to be reached.

LJS Accounting Services (UK) Ltd

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Tackling The Impact Of Substance Misuse (Registered number: 1153938)

Notes to the Financial Statements

for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Evolve Tackling The Impact Of Substance Misuse is a charity, registered in England and Wales. The charity’s registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

1. Basis of preparation of accounts

2. The accounts are prepared under the historical cost convention. The accounts have been prepared in accordance with the statement of recommended practice, accounting and reporting by Charities (SORP 2005) issued in March 2005.

3. Incoming resources Voluntary income and donations are included in incoming resources when they are received, except when the donors specify that they must be used for future accounting periods or donors conditions have been fulfilled, then the income is deferred. The income from fundraising ventures is shown gross, with the associated costs in fundraising costs.

4. Resources expended Resources expended are included in the statement of financial activities on an accrual basis, inclusive of VAT which cannot be recovered.

Expenditure which is directly attributable to specific activities has been included in these cost categories. Where costs are attributable to more than one activity, they have been apportioned across the cost categories on a basis consistent with the use of these resources.

1. Tangible fixed assets

Individual fixed assets costing £1,000 or more are capitalised at cost after deducting any specific grants received. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost over their expected useful economic lives.

5. Governance Costs

• Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 2).

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Tackling The Impact Of Substance Misuse (Registered number: 1153938)

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

4.	OPERATING SURPLUS/(DEFICIT)
	The operating surplus (2023 - operating deficit) is stated after charging:
		31.3.24	31.3.23
		£	£
	Depreciation - owned assets	-	105
5.	TANGIBLE FIXED ASSETS
			Fixtures
			and
			fittings
			£
	COST
	At 1 April 2023 and 31 March 2024		630
	DEPRECIATION
	At 1 April 2023 and 31 March 2024		630
	NET BOOK VALUE
	At 31 March 2024		-
	At 31 March 2023		-
6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		31.3.24	31.3.23
		£	£
	Social security and other taxes	-	228
	Accruals and deferred income	600	600
		600	828
7.	RESERVES
			Income
			and
			expenditure
			account
			£
	At 1 April 2023		322
	Surplus for the year		33,381
	At 31 March 2024		33,703

Evolve Tackling The Impact Of Substance Misuse (Registered number: 1153938)

Detailed Income and Expenditure Account ~~for the Year Ended 31 March 202~~ 4

Detailed Income and Expenditure Accountnt ~~for the Year Ended 31 March 202~~4
	31.3.24		31.3.23
	£	£	£	£
Turnover
Unrestricted Funds		1,311		2,597
Other income
Government grants		50,45		16,08
		0		7
Expenditure		51,76		18,68
Insurance	270		270
Wages Social security Pensions	7,846 - 269	1	14,707 3,979 686	4
Telephone Post and stationery Travel and subsistence	- 3,371 5,573		300 758 1,450
Computer costs Subscriptions Accountancy	246 204 600		181 307 600
Depreciation of tangible fixed assets	-		105
Fixtures and fittings
		18,37		23,343
		9		(4,659)
Finance costs		33,38
Bank charges NET SURPLUS/(DEFICIT)		1 2		-
		33,381		(4,659)