**Registered Charity Number 1154326 Registered Company Number 08676152**
**THE AMELIA-MAE FOUNDATION REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2022**
**THE AMELIA-MAE FOUNDATION** Reports and accounts
## **Contents**
||Page|
|---|---|
|Trustees’ Report|3|
|Statement of Directors’/Trustees’ Responsibilities|6|
|Independent Examiner’s Report|8|
|Statement of Financial Activities
|9|
|Balance Sheet
|12|
|Statement of cash flows
|13|
|Notes to the accounts
|14|
2
## **THE AMELIA-MAE FOUNDATION**
## **The report of the Trustees for the year ended 30 September 2022**
## **Introduction**
The trustees present their annual director’s report and financial statements for the year ended 30 September 2022, which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
## **Purpose and Activities of the Charity**
The principal activities of the charity set out in its memorandum and article of association are:
- To support families and individuals affected by Neuroblastoma, both financially and via pastoral care
- To publicly raise awareness of Neuroblastoma
- To raise sufficient funds to continue our mission
## **Public benefit that is provided by the charity**
The charity operates for the public benefit so far as it provides support, advice, guidance to families, whilst raising awareness of Neuroblastoma.
## **Achievements and performances**
We, the Trustees of The Amelia-Mae Foundation ( **AMF** ) would like to report the following since our last report:
## **Support**
- We have maintained the reduction of face-to-face visits due to the continued risks of COVID but have also maintained the 24/7 emotional support.
- We have introduced some Skype/Facetime meetings with families.
- We have conducted some targeted fundraising events for families to offer financial support due to the cost of living and pressures that Neuroblastoma treatment present.
- We have offered several grants to families for a number of different reasons.
- We have continued to share targeted campaigns by families whilst trying to raise the profile of Neuroblastoma.
- We have conducted some hospital presents drop offs.
- In Aug/Sep 22 we purchased our Holiday Home at Lyon's Holiday Park, Robin Hood, Rhyl. Our first family are due to be there on Saturday 22 October 2022 and we have bookings up to the 6-week closure in January 2023.
3
**THE AMELIA-MAE FOUNDATION The report of the Trustees for the year ended 30 September 2022**
## **Training**
- We have continued to offer our committee members and Trustees training to assist them with the development of AMF. Our social media and branding manager, Ryan has conducted multiple online courses to enhance our brand.
- We have renewed our annual membership to the bereavement association status for our family liaison team led by Angie.
- We have migrated to Microsoft Team and Andy has given training to all our committee and trustees.
- Our annual AGM has been postponed due to our Chair of Trustees attending the Mera Peak challenge in November 2022 and is planned for January 2023.
## **AMF Holiday Home**
- During August 2022 the Trustees voted unanimously to purchase a brand-new Holiday Home at Robin Hood, Lyons in Rhyl. We spent £110,000 on the home with a further £5,000 dedicated to the set up. The home will be launched on 22 October and a family is due to be in, that day. We have set up a 'Holiday Home committee' and Rosalind Murray will manage the booking through assistance from Angie Davies, our family liaison lead. We intend to rent the Holiday Home out to the public for up to 7 weeks of the year which will assist us with the annual site fees and energy bills. We have already agreed a corporate partnership with Fortress Energy who have agreed to offer financial support throughout 2022/23. There is still a healthy £80,000 plus a further £30,000 still to come in from 'Ben's Cause', which will have donated £60,000 to AMF when it arrives. This was decided by Judy Edwards, Ben's mum, who continues to receive support from AMF.
## **Summary**
In summary, over the last 12 months we have commenced our core events again but have not yet regained the momentum of pre COVID. We have conducted a successful 3 peaks where over £10,000 was raised and have Mera Peak 22 ongoing in November, where we expect to raise in excess of £10,000. During 2022/23 our aim is to conduct more events and raise awareness of Neuroblastoma. We have also been in contact with Neuroblastoma UK and we are trying to select smaller research projects we can fund in their entirety.
## **Financial Review**
## **Policies on reserves**
The charity aims to maintain sufficient reserves to cover approximately six months running costs. The trustees have the power to invest in such assets as they see fit. Surplus funds are invested with Barclays Bank plc.
## **Availability and adequacy of assets of the funds.**
The board of Trustee is satisfied that the charity assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
4
**THE AMELIA-MAE FOUNDATION The report of the Trustees for the year ended 30 September 2022**
## **Transactions and Financial position**
The Statement of Financial Activities show net incoming resources for the year of a revenue nature of £17,282 (2021: £51,665).
The total reserves at the yearend stand at £223,097 (2021: £205,815)
Free unrestricted liquid reserves at the yearend amounted to £113,097 (2021: £205,815).
## **Share Capital**
The Company is limited by guarantee and therefore has no share capital.
## **Reference and administrative details**
Date of incorporation 30[th] September 2013 Company Registration Number 08676152 The Registered Office is 13 Village Road, Higher Bebington, Wirral CH63 8PP Charity Registration Number 1154326
## **Directors and trustees**
The trustees of the charity are also directors of the company. The following trustees are registered as company directors:
John R Murray Andrew Bowie
Angela Davies
Fr David Gamble
The Trustees are also directly engaged in the activities of the charity, providing leadership and direction, this is to be reviewed annually via a vote - normally between 1 August – 30 September. The day-to-day operations of the charity are governed by trustees who are directly engaged in the activity of the charity. Operational and tactical decisions are made by this group. The direction and strategy are discussed at a regular trustees meeting.
Our committee values remain strong and intact, with regular meetings and updates to our supporters. We continue to recruit the right committee members who can have a positive impact with the daily activities of the charity.
## **Nature of the Governing Documents and Constitution of the Charity**
The Organisation is a charitable company limited by guarantee, incorporated on 4[th] September 2013 and registered as a charity on 22 October 2013. The Company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Article of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.
## **The methods adopted for the recruitment and appointment of new trustees**
The directors of the company are also charity trustees for the purpose of charity law and under the Company’s Articles the directors are known as members of the charity. The directors are chosen to bring a wide variety of skills to the charity management. Trustees are selected on the basis of the sharing of the vision for the charity and whether their skills are those needed in order for the charity's objectives to be advanced.
5
## **THE AMELIA-MAE FOUNDATION**
## **The report of the Trustees for the year ended 30 September 2022**
Any new appointment is considered by the trustees in their regular meetings and one of their number is deputed to approach the individual concerned.
It is intended that in future new trustees will be required to shadow existing trustees prior to their appointment. New trustees are encouraged to engage in a suitable period of training.
All decisions are made directly by or by consultation with the trustees as a body.
## **Independent Examiner**
Malcolm Wright FCA, Elpizo Limited, Chartered Accountants, 13 Village Road, Higher Bebington, Wirral, CH63 8PP
## **Statement of Director’s and Trustees’ Responsibilities**
The charity trustees (who are also the directors of the charitable company for the purpose of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing the financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
## **Statements as to disclosure to our independent examiner**
In so far as the trustees are aware at the time of approving our trustees’ annual report: There is no relevant information, being information needed by the independent examiner in connection with preparing their report, of which the group’s auditor is unaware, and the trustees, having made enough enquiries of fellow directors that they ought to have individually taken, have each taken all steps that he/she is obliged to take as a director in
6
## **THE AMELIA-MAE FOUNDATION**
## **The report of the Trustees for the year ended 30 September 2022**
order to make themselves aware of any relevant independent examination information and to establish that the independent examiner is aware of that information.
By order of the board of trustees
This report was approved by the board of Trustees on 1 December 2022
**Andrew Bowie Deputy Chair/Trustee**
7
## **THE AMELIA-MAE FOUNDATION**
## **Independent Examiner’s Report to the Trustees of the Charity**
## **Report of the Independent Examiners to the Trustees on the account of the Charity for the year ended 30 September 2022**
I report on the financial statement of the charitable company on page 9 to 19 for the year ended 30 September 2022.
## **Respective responsibilities of the Trustees and Examiner**
As the charity trustees, who are also directors of the company for the purpose of the company law, you are responsible for preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law and under section 144(2) of the Charities Act 2011 (“the Charities Act”) and is eligible for independent examination. It is my responsibility to:
- Examine accounts under the section145 of the Charities Act;
- Follow the procedure laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and
- To state whether particular matters have come to my attention
## **Basis of opinion and scope of work undertaken**
My examination was carried out in accordance to general directions given by the charity commission. An examination includes a review of accounting records, kept by the charity and a comparison of accounts presented with those records. It also includes consideration of any unusual items of disclosures in the accounts and seeks explanations from the Trustees concerning any such matters. The procedure undertaken does not provide all the evidence that would be required in an audit. Consequently, no opinion is given to whether the accounts present a true and fair view and report is limited to the matters set out in the statement below.
## **Independent Examiner’s Statement**
In connection with examination, no matters have come to my attention.
Which gives me reasonable cause to believe that in any material respect the requirements;
- To keep accounting records in accordance with section 386 of the Companies Act 2006; and
- To prepare accounts which accord with the accounting records and comply with accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statements of Recommended Practice: Accounting and reporting by Charities have not been met; or,
- To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Malcolm Wright, Chartered Accountant Elpizo Limited, 13 Village Road, Higher Bebington, Wirral CH63 8PP
The date upon which my opinion is expressed is: 1 December 2022
8
## **THE AMELIA-MAE FOUNDATION Statement of Financial Activities For the year ended 30[th] September 2022**
||||**Unrestricted**|**Restricted**|**Total**|**Last Year**|
|---|---|---|---|---|---|---|
||||**Funds**|**Funds**|**Funds**|**Total Funds**|
||**Notes**||
**2022**|**2022**|**2022**|**2021**|
||||**£**|**£**|**£**|**£**|
|**Income**|||||||
|Fundraising, donations, and legacies||**3**|82,543|-|82,543|96,636|
|Interest Income||**4**|
15|-|15|20|
|**Total Income**|||**82,558**|**-**|**82,558**|**96,656**|
|**Expenditure**|||||||
|Expenditure on charitable activities|**5**||63,656|-|63,656|43,514|
|Governance
|**6**||1,620|-|1,620|1,477|
|**Total expenditure**|||**65,276**|**-**|**65,276**|**44,991**|
|**Net income for the year**|||**17,282**|**-**|**17,282**|**51,665**|
|**Gross transfer between funds**|||**-**|**-**|**-**|**-**|
|**Net movement in funds**|||**17,282**|**-**|**17,282**|**51,665**|
|**Reconciliation of funds:**|||||||
|**Total funds brought forward**|||**205,815**|**-**|**205,815**|**154,150**|
|**Total funds carried forward**|||**223,097**|**-**|**223,097**|**205,815**|
The net movement in funds to above in the net incoming resources as defined in the statement of Recommendation Practice for Accounting and reporting issued by the Charity Commission for England and Wales and is reconciled to the total funds as shown in the Balance Sheet on page 12 as required by the said statement.
**All activities derive from continuing operation**
## **The notes on page 14 to 19 form an integral part of these accounts**
9
## **THE AMELIA-MAE FOUNDATION Statement of Financial Activities for the year ended 30[th] September 2022 Analysis of prior year total funds as required by paragraph 4.2 of Statement of Recommended Practice (SORP)**
|||**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|
|||**Funds**|**Funds**|**Funds**|
||**Notes**|
**2021**|**2021**|**2021**|
|||**£**|**£**|**£**|
|**Income**|||||
|Fundraising, donations, and legacies**3**||96,636|-|96,636|
|Interest Income|**4**|
20|-|20|
|**Total Income**||**96,656**|**-**|**96,656**|
||||||
|**Expenditure**|||||
|Expenditure on charitable activities|**5**|43,514|-|43,514|
|Governance
|**6**|1,477|-|1,477|
|**Total expenditure**||**44,991**|**-**|**44,991**|
|**Net income for the year**||**51,665**|**-**|**51,665**|
|**Gross transfer between funds**||**-**|**-**|**- **|
|**Net movement in funds**||**51,665**|**-**|**51,665**|
|**Reconciliation of funds:**|||||
|**Total funds brought forward**||**154,150**|**-**|**154,150**|
|**Total funds carried forward**||**205,815**|**-**|**205,815**|
**All activities derive from continuing operation**
**The notes on page 14 to 19 form an integral part of these accounts**
10
## **THE AMELIA-MAE FOUNDATION**
## **Statement of Financial Activities for the year ended 30 September 2022 Income and Expenditure Account as required by the Companies Act for the year ended 30 September 2022**
|**Turnover**
Direct costs of turnover
**Gross surplus**
Governance costs
**Operating surplus**
Interest receivable
**Surplus on ordinary activities before tax**
**Retained surplus for the financial year**|**2021**
**2020**
**£**
**£**
82,543 96,636
63,656 43,514
**18,887 53,122**
1,620 1,477
17,267 51,645
15
20|
|---|---|
||**17,282 51,665**
**17,282 51,665**|
**All activities derive from continuing operations**
**The notes on pages 14 to 19 form integral part of these accounts.**
11
|**THE AMELIA-MAE FOUNDATION**
**Company Number**
**08676152**
**Balance Sheet**
**As at 30th September 2022**
**2022**
**Notes £**
**£**
**Fixed Assets**
Tangible assets
**10**
110,000
**Total fixed assets**
110,000
**Current Assets**
Cash at the bank and in hand
114,324
**Total current assets**
**114,324**
**Creditors: -**
Amount due within one year
**11**(1,227)
**Net current assets**
113,097
**Net assets**
**223,097**
**The funds of the charity**
**Unrestricted income funds**
Unrestricted revenue accumulated funds
**12**223,097
Total unrestricted funds
223,097
**Total charity funds**
**223,097**|**THE AMELIA-MAE FOUNDATION**
**Company Number**
**08676152**
**Balance Sheet**
**As at 30th September 2022**
**2022**
**Notes £**
**£**
**Fixed Assets**
Tangible assets
**10**
110,000
**Total fixed assets**
110,000
**Current Assets**
Cash at the bank and in hand
114,324
**Total current assets**
**114,324**
**Creditors: -**
Amount due within one year
**11**(1,227)
**Net current assets**
113,097
**Net assets**
**223,097**
**The funds of the charity**
**Unrestricted income funds**
Unrestricted revenue accumulated funds
**12**223,097
Total unrestricted funds
223,097
**Total charity funds**
**223,097**|
|**2021**
**£ £**
-
-
207,019
**207,019**
(1,204)
205,815
**205,815**
205,815
205,815
**205,815**|**2021**
**£ £**
-
-
207,019
**207,019**
(1,204)
205,815
**205,815**
205,815
205,815
**205,815**|
|---|---|---|---|---|
||110,000
113,097||||
|||
|||
||**223,097**
223,097
**223,097**||||
||||
||
|||||**205,815**|
The directors are satisfied that the year ended on 30 September 2022 the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that no members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the act. However, in accordance with section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner whose report appears on page 8.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
## **Andrew Bowie - Deputy Chair/Trustee**
## **Approved by the board of Trustees on 1 December 2022**
## **The notes on page 14 to 19 form an integral part of these accounts**
12
**THE AMELIA-MAE FOUNDATION Statement of Cash Flows For the year ended 30 September 2022**
|**Notes**
**Cash generated from operating activities**
**13**
Interest Income
Purchase of fixed asset
**(Decrease)Increase in cash**
Cash and cash equivalents at the beginning of
the year
**Total cash and cash equivalents at the end**
**of the year**
|**2022**
**£**
**17,290**
15
(110,000)
**(92,695)**
207,019
**114,324**|**2021**
**£**
**51,549**
20
-
**51,569**
155,450|
|---|---|---|
|||**207,019**|
13
**THE AMELIA-MAE FOUNDATION**
**Notes to the Accounts for the year ended 30 September 2022**
## **1. Accounting policies**
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## a) Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard application in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) – (Charities SORP(FRS 102) the Financial Reporting Standard application in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Charity meets the definition of a public benefit entity under FRS 102. Assets & liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes(s).
## b) Preparation of the accounts on a going concern basis
The financial statements are prepared on a going concern. The Charity is entirely dependent on continuing grant and donation support and as a consequence the going concern basis is also dependent on that continuing financial support.
## c) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably. Income received in advance of the provision of specified services is deferred until the criteria for income recognition are met.
## d) Donated services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised and refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## e) Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
14
## **THE AMELIA-MAE FOUNDATION Notes to the Accounts for the year ended 30 September 2022**
## f) Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds f the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
## g) Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Costs of raising funds comprise the consists of commercial trading.
- Expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the charity and their associated support costs
- Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## h) Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charitable activities. These costs have been allocated between costs of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note1.
## i) Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## j) Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimating reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## k) Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised
15
**THE AMELIA-MAE FOUNDATION Notes to the Accounts for the year ended 30 September 2022**
at transaction value and subsequently measured at their settlement value with the exception of bank loan which are subsequently measured at amortised cost using the effective interest method.
## **2 Legal status of the Trust**
The charity is a company limited by guarantee and has no share capital. In the event of the charity being would up, the liability in respect of the guarantee is limited to £1 per member of the charity.
## **3 Income from fundraising donations and legacies**
|Gifts and donations from fundraising
Corporate gift aid
Donated services
|**2021**
**2020**
**£**
**£**
82,123 85,767
- 10,509
420 360
**82,543 96,636**|
|---|---|
The Trust benefits from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts.
## **4 Investment Income**
All of the Charity’s investment income of £l5 (2021: £20) arises from money held in interest bearing deposit accounts.
## **5 Analysis of expenditure on charitable activities**
|Publicising and fundraising activities
Grants and gifts
Wages and salaries
Administration
Travel and other related expenses
Total
|**2022**
**2021**
**£**
**£**
6,061
4,579
35,794
18,639
2,410 5,460
6,850
7,224
12,540
7,613
**63,655**
**43,514**|
|---|---|
The expenditure on charitable activities of £63,655 (2021: £43,514) was all unrestricted.
16
**THE AMELIA-MAE FOUNDATION**
## **Notes to the Accounts for the year ended 30 September 2022**
## **6 Analysis of governance and support costs**
The charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Having identified its governance cost, the remaining support costs together with the governance costs are allocated between the key charitable activities undertaken in the year.
||**Analysis of support and governance costs**|**Analysis of support and governance costs**|**Analysis of support and governance costs**|**Analysis of support and governance costs**||
|---|---|---|---|---|---|
||**General**|**support Governance**||**Total**|**Basis of**|
||||**Function**||**apportionment**|
|||**£**|**£**|**£**||
||Independent Examiner|-|1,620
|
1,620|
Governance|
|**7**|**Analysis of staff costs, trustee remuneration and**|||**expenses, and the cost of key**||
||**management personnel.**|||||
||||||**2022 2021**|
||||||**£**
**£**|
||Salaries and wages||||2,410 5,460|
No employees had employee benefits in excess of £60,000 (2021: nil). Pension costs are allocated to activities in proportion to the related staffing costs incurred and are wholly charged to unrestricted funds.
The charity trustees were not paid or received any other benefits from employment with charity in the year neither were they reimbursed expenses during the year.
The key management personnel of the charity comprise the Trustees.
## **8 Staff Numbers**
The average monthly head count was 1 part time person (2021: 1) and the average monthly number of staff during the year were as follows:
||**2022**|**2021**|
|---|---|---|
||**Number**|**Number**|
|Charitable activities|-|1|
## **9 Corporation Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
17
**THE AMELIA-MAE FOUNDATION Notes to the Accounts for the year ended 30 September 2022**
## **10 Tangible fixed assets**
|||||**Freehold**|**Freehold**||||
|---|---|---|---|---|---|---|---|---|
|||||**Land and**|||||
|||||**Buildings**
|||**Total**||
||||||**£**||**£**||
||Cost:||||||||
||As of 1 October 2021,||||-
|||-|
||Additions: Building|||110,000
|||110,000||
|||||_________________________________|||||
||**As of 30 September 2022**|||**110,000**|||**110,000**||
||Depreciation:||||||||
||As of 1 October 2021||||-
||-||
||Charge for the year||||-||-||
|||||_________________________________|||||
||**As of 30 September 2022**||||**-**
||**-**||
||Net book value||||||||
||As of 1 October 2021||||**-**||**-**||
||**As of 30 September 2022**|||**110,000**
|||**110,000**||
|**11**|**Creditors: amounts**|**falling**|**due within one**||**year**||||
|||||||**2022**||**2021**|
|||||||**£**||**£**|
||Accrued expenses|||||**1,227**||**1,204**|
|**12**|**Analysis of charitable funds**||||||||
||**Analysis of movements in**||**funds**||||||
|||**Balance**||||||**Funds**|
|||**1 October**||**Income**|**Expenditure Transfers**||**30 September**||
|||**2021**||||||**2022**|
||||**£**|**£**|**£**|**£**||**£**|
||**General fund**|205,815||82,558|(65,276)|-|223,097||
||General fund|The ‘free reserves’ after allowing for all designated funds|||||||
18
## **THE AMELIA-MAE FOUNDATION**
## **Notes to the Accounts for the year ended 30 September 2022**
|**13**
**Reconciliation of net movement in funds to net cash flow**
Net movement in funds
Interest income
Increase (decrease) in creditors
**Net cash generated from operating activities**
|**from operating activities**
**2022**
**2021**
**£ £**
17,282 51,665
(15) (20)
23 (96)|
|---|---|
||
**17,290**
**51,549**|
## **14 Related party transactions**
There are no transactions with related parties requiring to be reported in these accounts.
19