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← The Amelia-Mae Foundation

2024-09-30-accounts

Registered Charity Number 1154326 Registered Company Number 08676152

THE AMELIA-MAE FOUNDATION

REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

THE AMELIA-MAE FOUNDATION Reports and accounts

Contents

Page
Trustees’ Report 3
Statement of Directors’/Trustees’ Responsibilities 7
Independent Examiner’s Report 8
Statement of Financial Activities 9
Balance Sheet 12
Notes to the accounts 13

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THE AMELIA-MAE FOUNDATION The report of the Trustees for the Year Ended 30 September 2024

Introduction

The trustees present their annual director’s report and financial statements for the year ended 30 September 2024, 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 Reporting by Charites: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard 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:

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

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THE AMELIA-MAE FOUNDATION The report of the Trustees for the Year Ended 30 September 2024

Training

Fundraising

Most outlay is paying for the foundation of the events we hold however, as a committee we always ensure we always aim to hit a higher % raise for all events and have continued to achieve 100% success rate if this. Stand out events include:

Holiday Home

Our Holiday Home continues to go from strength to strength with over 30 families visiting our North Wales site throughout this financial year (23/24). We have offered some grants to ensure the visits can remain inclusive and continue to receive great feedback from families.

We conducted an appraisal of the home at the end of this season with the trustees deciding to continue with our current home for at least 5 more years.

Serco have been our sponsor for 23/24 with a £6,500 donation to cover site fees and insurance. We are pleased to announced Wayne Smith from Fairway Drives (Hampshire) has kindly offered to sponsor our holiday home for 24/25.

Summary

Over the last 12 months we have worked extremely hard to ensure our social media footprint has grown and are working on launching a CRM tool in 2025. We are proud to maintain a voluntary status and have decided as trustees and committee we will maintain this to ensure the identity of the charity is sustained.

Our aim for 2025 is to recruit another trustee to offer fresh, innovative ideas to assist in moving AMF forward.

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THE AMELIA-MAE FOUNDATION

The report of the Trustees for the Year Ended 30 September 2024

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.

Transactions and Financial position

The Statement of Financial Activities show net incoming resources for the year of a revenue nature of £48,968 (2023: £40,754).

The total reserves at the year end stand at £312,819 (2023: £263,851)

Free unrestricted liquid reserves at the yearend amounted to £202,819 (2023: £153,851).

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 C/O Wainwrights Accountants Faversham House, Wirral International Business Park, Old Hall Road, Bromborough, Wirral, CH62 3NX 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.

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THE AMELIA-MAE FOUNDATION

The report of the Trustees for the Year Ended 30 September 2024

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.

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

Andrew Wainwright, Wainwrights Accountants, Faversham House, Wirral International Business Park, Old Hall Road, Bromborough, Wirral, CH62 3NX.

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:

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.

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THE AMELIA-MAE FOUNDATION

The report of the Trustees for the Year Ended 30 September 2024

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 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 13[th] January 2025

.

Andrew Bowie Deputy Chair/Trustee

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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 2024

I report on the financial statement of the charitable company on page 9 to 17 for the year ended 30 September 2024.

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:

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;

Andrew Wainwright, Wainwrights Accountants, Faversham House, Wirral International Business Park, Old Hall Road, Bromborough, Wirral, CH62 3NX.

The date upon which my opinion is expressed is: 13[th] January 2025

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THE AMELIA-MAE FOUNDATION Statement of Financial Activities For the year ended 30[th] September 2024

Income
Notes
Fundraising, donations, and legacies
3
Interest Income
4
Total Income
Expenditure
Expenditure on charitable activities
5
Governance
6
Total expenditure
Net income for the year
Gross transfer between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward

Total funds carried forward		 Unrestricted
Restricted Total
Last Year
Funds
Funds
Funds Total Funds

2024
2024
2024
2023
£
£
£
£
127,407
-
127,407
100,750
2,147
-
2,147
699
129,554
-
129,554
101,449
79,866
-
79,866
59,255
720
-
720
1,440
80,586
-
80,586
60,695
48,968
-
48,968 40,754
-
-
-
-
48,968
-
48,968 40,754
263,851
-
263,851 223,097
312,819
-
312,819
263,851

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 13 to 17 form an integral part of these accounts

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THE AMELIA-MAE FOUNDATION Statement of Financial Activities for the year ended 30[th] September 2024 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
2023		 2023 2023
£ £ £
Income
Fundraising, donations, and legacies
3		 100,750 - 100,750
Interest Income 4 699 - 699
Total Income 101,449 - 101,449
Expenditure
Expenditure on charitable activities 5 59,255 - 59,255
Governance 6 1,440 - 1,440
Total expenditure 60,696 - 60,696
Net income for the year 40,754 - 40,754
Gross transfer between funds - - -
Net movement in funds 40,754 - 40,754
Reconciliation of funds:
Total funds brought forward 223,097 - 223,097
Total funds carried forward 263,851 - 263,851

All activities derive from continuing operation.

The notes on page 13 to 17 form an integral part of these accounts

10

THE AMELIA-MAE FOUNDATION Statement of Financial Activities for the year ended 30 September 2024 Income and Expenditure Account as required by the Companies Act for the year ended 30 September 2024

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		 2024
£
2023
£
127,407
100,750
79,866
59,255
47,541
41,495
720
1,440
46,821
40,055
2,147
699
48,968
40,754
48,968
40,754

All activities derive from continuing operations

The notes on pages 13 to 17 form integral part of these accounts.

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THE AMELIA-MAE FOUNDATION Company Number 08676152 Balance Sheet As at 30[th] September 2024

2024 2023
Notes £ £ £ £
Fixed Assets
Tangible assets 10 110,000 110,000
Total fixed assets 110,000 110,000
Current Assets
Cash at the bank and in hand 204,712
154,969		 154,969
Total current assets 204,712 154,969
Creditors: -
Amount due within one year 11
(1,893)		 (1,893) (1,893) (1,118)
Net current assets 312,819 153,851
Net assets 312,819 263,851
The funds of the charity
Unrestricted income funds
Unrestricted revenue accumulated funds 12312,819 312,819 263,851
Total unrestricted funds 312,819 263,851
Total charity funds 312,819 263,851

The directors are satisfied that the year ended on 30 September 2024 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. . p.p. Andy Bowie John Murray - Trustee

Approved by the board of Trustees on 13[th] January 2025

The notes on page 13 to 17 form an integral part of these accounts

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THE AMELIA-MAE FOUNDATION Notes to the Accounts for the year ended 30 September 2024

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.

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THE AMELIA-MAE FOUNDATION Notes to the Accounts for the year ended 30 September 2024

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:

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

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THE AMELIA-MAE FOUNDATION Notes to the Accounts for the year ended 30 September 2024

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

Fundraising
Gifts and donations
Grants from charities
Donated services		 2024
£
2023
£
82,842
39,738
46,565
30,532
-
30,000
-
480
127,407
100,750

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 £2,147 (2023: £699) arises from money held in interest bearing deposit accounts.

5 Analysis of expenditure on charitable activities

Publicising and fundraising activities
Grants and gifts
Holiday home running cost
Wages and salaries
Administration
Travel and other related expenses
Total		 2024
2023
£
£
35,249
27,641
29,853
21,120
6,586
5,546
-
-
6,386
3,833
1,792
1,115
79,866
59,255

The expenditure on charitable activities of £79,866 (2023: £59,225) was all unrestricted.

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THE AMELIA-MAE FOUNDATION Notes to the Accounts for the year ended 30 September 2024

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 Analysis of support and governance costs
General support
Governance		 Total Basis of
Function apportionment
£ £ £
Independent Examiner - 720 720 Governance

7 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel.

agement personnel.
2024 2023
£ £
Salaries and wages - -

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 (2023: 1) and the average monthly number of staff during the year were as follows:

Charitable activities 2024
2023
Number
Number
1
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.

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THE AMELIA-MAE FOUNDATION Notes to the Accounts for the year ended 30 September 2024

10 Tangible fixed assets

Freehold
Land and
Buildings
£
Cost:
As of 1 October 2023,
110,000
As of 30 September 2024
110,000
Net book value
As of 1 October 2023
110,000
As of 30 September 2024
110,000
11
Creditors: amounts falling due within one year
Accrued expenses		 Freehold
Land and
Buildings
£
110,000
110,000		 Freehold
Land and
Buildings
£
110,000
110,000		 Total
£
110,000
110,000
110,000
110,000
2024
2023
£
£
1,893
1,118
110,000

110,000

110,000
one year

12 Analysis of charitable funds Analysis of movements in funds Balance Funds 1 October Income Expenditure Transfers 30 September 2023 2024 £ £ £ £ £ General fund 263,851 129,554 (80,586) - 312,819 General fund The ‘free reserves’ after allowing for all designated funds

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