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2021-04-30-accounts

REGISTERED CHARITY NUMBER: 1157743

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2021

FOR

ONE GREAT DAY

Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH

ONE GREAT DAY

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2021

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 7

ONE GREAT DAY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2021

The trustees present their report with the financial statements of the charity for the year ended 30 April 2021. The trustees have adopted the provisions of 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 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The main object of the charity is the relief of sickness and the preservation of health.

Significant activities

The charity aims to support local hospitals and other children's health charities nationwide such as Great Ormond Street Hospital for children. Such funding will provide services and facilities not otherwise provided by the local authority and will also fund research activities for the benefit of the general public.

Public benefit

The trustees confirm that the charity is of benefit to the public in accordance with Charity Commission guidelines.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The trustees are satisfied with the performance of the charity, having made grants to charitable institutions of £78,305 (2020: £68,495).

Fundraising activities

The charity raises funds from the public by arranging 'one great day' of fun activities at shopping centres and office buildings throughout the country. Details of this event can be found on the charity's website at www.theonegreatday.com.

Internal and external factors

The Trustees have considered the potential impact of the Covid-19 pandemic, which has been spreading since early 2020, on the Charity's activities. The charity normally holds an annual fundraising event in shopping centres, so the closure of shopping centres due to Covid-19 had a material affect on the charity's income this year. However, the Trustees have taken appropriate action to follow government guidance and to mitigate the effects of Covid-19 on the finances of the charity.

FINANCIAL REVIEW

Reserves policy

The trustees do not consider it necessary to hold money in reserves because grant making is the main way in which the charity carries out its purpose. At the balance sheet date the charity had unrestricted funds of £90,312 (2020: £153,147), most of which was given out as grants to charitable institutions after the balance sheet date.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

The charity is governed by its constitution dated 6 May 2014 and registered with the Charity Commission as a charitable incorporated organisation (CIO) on 7 July 2014.

Induction and training of new trustees

Apart from the first charity trustees, every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees.

In selecting individuals for appointment as charity trustees, the charity must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1157743

Page 1

ONE GREAT DAY

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 APRIL 2021

Principal address

Fourth Floor 30 Market Place London W1W 8AP

Trustees

Mr A M Jacobs Mr S M Noe Mrs M B Noe Mrs E Bloom

Independent Examiner

Aryeh Melinek, FCA Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH

Approved by order of the board of trustees on 22 December 2021 and signed on its behalf by:

Mr S M Noe - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ONE GREAT DAY

Independent examiner's report to the trustees of One Great Day

I report to the charity trustees on my examination of the accounts of One Great Day (the Trust) for the year ended 30 April 2021.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Aryeh Melinek, FCA Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH

23 December 2021

Page 3

ONE GREAT DAY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2021

2021
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
18,569
EXPENDITURE ON
Raising funds
2,067
Charitable activities
Charitable activities
79,337
Total
81,404
NET INCOME/(EXPENDITURE)
(62,835)
RECONCILIATION OF FUNDS
Total funds brought forward
153,147
TOTAL FUNDS CARRIED FORWARD
90,312
2020
Total
funds
£
231,380
25,246
71,490
96,736
134,644
18,503
153,147

The notes form part of these financial statements

Page 4

ONE GREAT DAY

BALANCE SHEET 30 APRIL 2021

2021
Unrestricted
fund
Notes
£
CURRENT ASSETS
Cash at bank
90,912
CREDITORS
Amounts falling due within one year
4
(600)
NET CURRENT ASSETS
90,312
TOTAL ASSETS LESS CURRENT LIABILITIES
90,312
NET ASSETS
90,312
FUNDS
Unrestricted funds
90,312
TOTAL FUNDS
90,312
2020
Total
funds
£
153,747
(600)
153,147
153,147
153,147
153,147
153,147

The financial statements were approved by the Board of Trustees and authorised for issue on 22 December 2021 and were signed on its behalf by:

Mr S M Noe - Trustee

The notes form part of these financial statements

Page 5

ONE GREAT DAY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Financial reporting standard 102 - reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. GRANTS PAYABLE

Charitable activities 2021
£
78,305
2020
£
68,495

continued...

Page 6

ONE GREAT DAY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2021

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 April 2021 nor for the year ended 30 April 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 April 2021 nor for the year ended 30 April 2020.

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2021 2020 £ £ Other creditors 600 600

5. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 April 2021.

Page 7