Evolve ## 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)| Evolve ## 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 Evolve 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 Evolve ## 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 - 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. 2. 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. 3. 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. 4. 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). Evolve ## 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)|