2023-12-31-accounts - Acts Of Kindness

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REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

ACTS OF KINDNESS

Registered Number 1157916

Acts of Kindness presents its report and accounts for the 16 month period ending 31 December 2023. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with applicable law and the requirements of the Church Accounting regulations 2011.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number 1157916

Principal address 24 Church Green East Redditch B98 8DG

Trustees

Mr Robin Baker Mr Neil Bishop Mr Richard Sturdey Mrs Diane Tolson Mr Ian Donnan Mrs Elaine Palmer-Taylor Mrs Mary Shaw Mrs Caroline Baker

Independent examiner Matthew Elmes BA (Hons) FCCA ACA 11 Swan Street, Alcester B49 5DP

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

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

The day to day management of the charity is carried out by the Trustees of the Charity.

Acts of Kindness

Acts of Kindness is a local Charity serving the town and surrounding area of Redditch. Trustees are drawn from and represent various churches and denominations within the town.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The primary objective of the charity is to assist people of Redditch through initiatives as needs arise, including Redditch Foodbank, Christmas Gifts and Food, Breakfast Clubs, Well Being and Financial Inclusion

Public benefit

The trustees have complied with their duty to have due regard to the public benefit guidance published by the Charities Commission; the trustees consider that the charity meets the public benefit requirements of the Charities Act 2011 by carrying out its normal activities.

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgments and estimates that are reasonable and prudent;
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 which 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 Charities Act 2011, the Charity

(Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Going Concern:

It is the view of the Trustees that AOK finances are sufficient to continue activities as a going concern for the foreseeable future

Approved by order of the board of trustees on 20 March 2024 and signed on its behalf by:

.............................................

N R Bishop - Trustee

AOK Accounts Report

16 Months Ending 31 December 2023

Income

Our core group of individual and corporate donors has remained constant throughout this year. There have also been significant donations received from corporate donors and online giving platforms, notably Just Giving.

Grant funding from Borough Council has continued, enabling us to address fuel poverty support and, working closely with Council Housing Office and a local carpet firm, we are offering a growing range of practical household needs to clients, along with one to one support in areas such as debt advice, budgeting and managing of benefit claims etc.

Summarising annual income for the year:

	2023	2022
Donations all sources	55,706	67,760
Gift Aid	2,868	3,025
All Grants	118,755	96,489
Rentals	6,250	3,398
Total Income	183,579	170,672

Expenditure

Foodbank operations continue as previous, and CAP and Well Being offices are seeing increased activity, notably in the area of Household support, working with local Borough Council.

In November our tenant legal firm moved away, giving us access to additional floor area. This space is now being refurbished in advance of additional project work with other town centre charity partners, aiming to be operational early 2024.

	2023	2022
Total Annual Expenditure :	179,285	125,575

Funds

Closing funds for the year amounted to £241,654, an increase of £4,293 for the year.

All Project areas are well funded for the year ahead. Trustees are continuing to look at funding strategies for future development of new and existing Projects

NOTES TO THE FINANCIAL STATEMENTS FOR 12 MTHS ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES Accounting convention

These financial statements have been prepared in compliance with FRS 102 Section 1A, the Financial Reporting Standard applicable to the UK and Republic of Ireland, the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

All 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.

Tangible fixed assets

The Charity received by way of donation, the freehold interest in 24 Church Green East, Redditch, B98 8DE, Land registry title number WR36304. A valuation has been sought and will be introduced within the accounts once signed off by a suitably qualified surveyor.

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.

2. ACTIVITIES FOR GENERATING FUNDS

No Fundraising events were held during this financial year.

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023

There were no trustees' expenses paid for the year ended 31 December 2023

4. Debtors

Debtors outstanding at 31 December 2023 comprise Gift Aid Claim in hand

5. Creditors

At 31 December 2023 provisions in accounts comprise:

• Operating Costs £ 13,490

- Acts of Kindness Trustees Annual Report

12 months ended 31 December 2023

The main area of activity through the year continues to be Redditch Foodbank. With personnel now in place, additional work has developed in the area of Household Support operating in town centre premises, closely aligned with CAP and Foodbank work.

The Christians Against Poverty (CAP) project is progressing well, and Well Being project has had a major impact in the local community, particularly supporting homelessness and DV clients in areas such as white goods, carpets, fuel poverty, household emergencies, food and budgeting.

Warehousing continued at out of town premises, generously provided by Oaklands Trust.

Foodbank Client Statistics continue to be entered into Trussell Trust system in order to produce national statistics on foodbank usage.

Redditch Foodbank numbers :

Adults Children	2023 (12 mths) 2021/22 (16 mths)	2020/21 2019/20	2018/19
	2,363 3,405 1,464 1,909	1,750 2,257 1,019 1,013	1,897 735
Total	3,827 5,314	2,769 3,270	2,632
	34.2 56.9	37.3 36.2	30.8
	£80.50 £134.85	£65.30 £63.40	£53.90

The Trustees are committed to developing the range of services in the year ahead.

Financial and physical resources, secure premises and a strong base of volunteers are enabling new projects to be considered, synergies with other agencies and development of existing services.

Statement of Financial Activities

	Unrestricted funds Restricted funds Endowment funds Total funds Prior year total funds 55,595.00 - - 55,595.00 67,760.34 121,623.02 - - 121,623.02 99,514.50 6,249.56 - - 6,249.56 3,398.09 - - - - - 111.00 - - 111.00 - 183,578.58 - - 183,578.58 170,672.93 - - - - - 176,303.91 2,535.00 - 178,838.91 125,575.33 446.05 - - 446.05 - 176,749.96 2,535.00 - 179,284.96 125,575.33 6,828.62 (2,535.00) - 4,293.62 45,097.60 9,526.00 - - 9,526.00 62,234.89 (9,526.00) - - (9,526.00) (62,234.89) - - - - - - - - - - 6,828.62 (2,535.00) - 4,293.62 45,097.60 226,650.86 10,710.00 - 237,360.86 192,263.26 233,479.48 8,175.00 - 241,654.48 237,360.86
Income and endowments from: Donations and legacies Income from charitable activities Other trading activities Investments Other income Total income Expenditure on: Raising funds Expenditure on charitable activities Other expenditure Total expenditure Net income / (expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out Other recognised gains / losses Gains/losses on investment assets Gains on revaluation, fixed assets, charity's own use Net movement in funds Total funds brought forward Total funds carried forward

Unrestricted
funds
Restricted
funds
Endowment
funds
Total
funds
Prior year
total
funds
55,595.00
-
-
55,595.00
67,760.34
121,623.02
-
- 121,623.02
99,514.50
6,249.56
-
-
6,249.56
3,398.09
-
-
-
-
-
111.00
-
-
111.00
-
183,578.58
-
- 183,578.58 170,672.93
-
-
-
-
-
176,303.91
2,535.00
- 178,838.91 125,575.33
446.05
-
-
446.05
-
176,749.96
2,535.00
- 179,284.96 125,575.33
6,828.62
(2,535.00)
-
4,293.62
45,097.60
9,526.00
-
-
9,526.00
62,234.89
(9,526.00)
-
-
(9,526.00) (62,234.89)
-
-
-
-
-
-
-
-
-
-
6,828.62
(2,535.00)
-
4,293.62
45,097.60
226,650.86
10,710.00
- 237,360.86 192,263.26
233,479.48
8,175.00
- 241,654.48 237,360.86

Income and endowments from:
Donations and legacies
Income from charitable activities
Other trading activities
Investments
Other income
Total income
Expenditure on:
Raising funds
Expenditure on charitable activities
Other expenditure
Total expenditure
Net income / (expenditure) resources
before transfer
Transfers
Gross transfers between funds - in
Gross transfers between funds - out
Other recognised gains / losses
Gains/losses on investment assets
Gains on revaluation, fixed assets, charity's
own use
Net movement in funds
Total funds brought forward
Total funds carried forward

Represented by

		Unrestricted funds	Restricted funds	Endowment funds	Total funds	Prior year total funds
Unrestricted
General fund		153,938.24	-	-	153,938.24	116,612.79
Designated
CAP Project		30,323.97	-	-	30,323.97	33,406.14
Christmas Project		2,190.48	-	-	2,190.48	4,371.88
DEFRA		-	-	-	-	-
Foodbank		53,998.84	-	-	53,998.84	57,412.61
Number24		(21,416.42)	-	-	(21,416.42)	(13,822.99)
Well Being / Financial Inclusion		14,444.37	-	-	14,444.37	28,670.43
Restricted
Eat Well Spend Less		-	-	-	-	-
Fuel Payments		-	8,175.00	-	8,175.00	10,710.00
Money Life		-	-	-	-	-
	Total funds	233,479.48	8,175.00	-	241,654.48	237,360.86

Balance Sheet (Summary)

	As at 31/12/2023 As at 31/12/2022
Fixed assets Current assets Debtors Cash At Bank And In Hand Liabilities Creditors: Amounts Falling Due In One Year Net current assets less current liabilities Total assets less current liabilities Liabilities Total net assets less liabilities Represented by Unrestricted Unrestricted - General Funds Designated Designated - CAP Project Designated - Christmas Project Designated - Foodbank Designated - Number24 Designated - Well Being / Financial Inclusion Restricted Restricted - Fuel Payments Fund Totals
	- - 5,054.19 2,186.50 250,632.03 241,265.63
	255,686.22 243,452.13 14,031.74 6,091.27
	14,031.74 6,091.27
	241,654.48 237,360.86

	241,654.48 237,360.86 - -
	241,654.48 237,360.86 153,938.24 116,612.79 30,323.97 33,406.14 2,190.48 4,371.88 53,998.84 57,412.61 (21,416.42) (13,822.99) 14,444.37 28,670.43 8,175.00 10,710.00
	241,654.48 237,360.86

Statement of Assets and Liabilities (by code)

Class and nominal code General Designated Restricted Endowment

Total Last year

Current Asset - Cash At Bank	And In Hand
301: Bank Current Account	148,011.76	67,811.50	8,175.00	-	223,998.26	216,592.98
302: Petty Cash	(175.00)	200.00	-	-	25.00	25.00
303: CAP Account (Oasis)	-	26,608.77	-	-	26,608.77	24,647.65
Total	147,836.76	94,620.27	8,175.00	-	250,632.03	241,265.63
Current Asset - Debtors
Z05: Accounts Receivable	1,185.00	3,869.19	-	-	5,054.19	2,186.50
Total	1,185.00	3,869.19	-	-	5,054.19	2,186.50
Liability - Creditors: Amounts	Falling Due In	One Year
Z04: Accounts Payable	(4,980.00)	5,521.57	-	-	541.57	6,091.27
Z10: Accruals	63.52	13,426.65	-	-	13,490.17	-
Total	(4,916.48)	18,948.22	-	-	14,031.74	6,091.27
Net total assets	153,938.24	79,541.24	8,175.00	-	241,654.48	237,360.86
Represented by
General (Unrestricted)	153,938.24	-	-	-	153,938.24	116,612.79
Designated - CAP	-	30,323.97	-	-	30,323.97	33,406.14
Designated - Christmas	-	2,190.48	-	-	2,190.48	4,371.88
Designated - Foodbank	-	53,998.84	-	-	53,998.84	57,412.61
Designated - No24	-	(21,416.42)	-	-	(21,416.42)	(13,822.99)
Designated - WB	-	14,444.37	-	-	14,444.37	28,670.43
Restricted - Fuel	-	-	8,175.00	-	8,175.00	10,710.00
Total	153,938.24	79,541.24	8,175.00	-	241,654.48	237,360.86

Fund movement summary

	Fund	Opening	Incoming	Outgoing	Transfers	Gains/Losses	Journals	Closing
CAP
Designated		33,406.14	31,601.00	34,683.17	-	-	-	30,323.97
	Sub-totals	33,406.14	31,601.00	34,683.17	-	-	-	30,323.97
WB
Designated		28,670.43	63,646.95	77,873.01	-	-	-	14,444.37
	Sub-totals	28,670.43	63,646.95	77,873.01	-	-	-	14,444.37
General
Unrestricted		116,612.79	36,659.77	(665.68)	-	-	-	153,938.24
	Sub-totals	116,612.79	36,659.77	(665.68)	-	-	-	153,938.24
Foodbank
Designated		57,412.61	43,254.15	46,667.92	-	-	-	53,998.84
	Sub-totals	57,412.61	43,254.15	46,667.92	-	-	-	53,998.84
No24
Designated		(13,822.99)	6,416.71	14,010.14	-	-	-	(21,416.42)
	Sub-totals	(13,822.99)	6,416.71	14,010.14	-	-	-	(21,416.42)
Christmas
Designated		4,371.88	2,000.00	4,181.40	-	-	-	2,190.48
	Sub-totals	4,371.88	2,000.00	4,181.40	-	-	-	2,190.48
Fuel
Restricted		10,710.00	-	2,535.00	-	-	-	8,175.00
	Sub-totals	10,710.00	-	2,535.00	-	-	-	8,175.00
	Totals	237,360.86	183,578.58	179,284.96	-	-	-	241,654.48

Total

Analysis of income and expenditure

Unrestricted Designated Restricted Endowment This year Last year

INCOME AND ENDOWMENTS FROM:

Donations and legacies
101 - Planned Giving	1,768.50	14,589.00	-	-	16,357.50	9,800.00
103 - Other Donations	5,476.79	15,678.58	-	-	21,155.37	20,083.74
108 - Corporate Donors	12,517.48	5,564.65	-	-	18,082.13	37,876.60
Donations and legacies Totals	19,762.77	35,832.23	-	-	55,595.00	67,760.34
Income from charitable activities
104 - Gift Aid	680.00	2,187.69	-	-	2,867.69	3,025.49
106 - Grants - General	16,106.00	95,247.95	-	-	111,353.95	93,521.00
107 - Trussell Trust	-	7,401.38	-	-	7,401.38	2,968.01
112 - ASDA Grant	-	-	-	-	-	-
Income from charitable activities Totals	16,786.00	104,837.02	-	-	121,623.02	99,514.50
Other trading activities
110 - Rentals Received	-	6,249.56	-	-	6,249.56	3,398.09
Other trading activities Totals	-	6,249.56	-	-	6,249.56	3,398.09
Investments
Investments Totals	-	-	-	-	-	-
Other income
111 - Fund Raising	111.00	-	-	-	111.00	-
902 - Transfers In	-	-	-	-	-	-
Other income Totals	111.00	-	-	-	111.00	-
Income and endowments Grand totals	36,659.77	146,918.81	-	-	183,578.58	170,672.93

EXPENDITURE ON:

Raising funds

Raising funds Totals	-	-	-	-	-	-
Expenditure on charitable activities
201 - Food	-	2,366.10	-	-	2,366.10	942.06
202 - Toys	-	2,681.40	-	-	2,681.40	1,136.79
203 - Website	-	-	-	-	-	-
204 - Insurance	890.79	1,377.27	-	-	2,268.06	2,100.34

205 - Equipment	-	5,450.38	-	-	5,450.38	2,932.47
206 - Vehicle Costs	-	-	-	-	-	-
207 - Administration	1,610.01	8,866.68	-	-	10,476.69	23,125.46
208 - Salaries	-	55,990.38	-	-	55,990.38	40,690.32
209 - Expenses	-	1,667.44	-	-	1,667.44	1,641.84
210 - Rent & Rates	-	1,451.60	-	-	1,451.60	8,372.29
211 - Fund Raising	-	-	-	-	-	-
214 - Packaging	-	1,481.66	-	-	1,481.66	1,522.52
215 - Clothing	-	-	-	-	-	-
216 - Printing & Stationery	-	359.98	-	-	359.98	289.12
217 - Phone top up	-	150.00	-	-	150.00	60.00
219 - Fuel Payments	-	-	2,535.00	-	2,535.00	1,935.00
222 - Training	-	319.00	-	-	319.00	19.20
223 - Number24 set-up costs	(4,980.00)	9,974.65	-	-	4,994.65	13,356.50
251 - Electricity	63.52	5,715.78	-	-	5,779.30	2,400.40
252 - Gas	-	1,814.80	-	-	1,814.80	2,112.23
253 - Water	-	1,275.39	-	-	1,275.39	-
254 - Rubbish Removal	-	375.96	-	-	375.96	453.33
255 - General Site Costs	-	65.78	-	-	65.78	1,104.81
257 - PPE	-	-	-	-	-	-
258 - Phone/Broadband	-	625.19	-	-	625.19	816.47
260 - Food Vouchers	-	-	-	-	-	4,000.00
261 - White Goods	-	61,739.94	-	-	61,739.94	10,939.58
262 - Hardship Payments	-	5,215.01	-	-	5,215.01	-
297 - EWSL	-	-	-	-	-	-
299 - Miscellaneous	1,750.00	8,005.20	-	-	9,755.20	5,624.60
901 - Transfer Out	-	-	-	-	-	-
Expenditure on charitable activities Totals	(665.68)	176,969.59	2,535.00	-	178,838.91	125,575.33
Other expenditure
220 - Christmas Meal	-	446.05	-	-	446.05	-
249 - Gifts	-	-	-	-	-	-
250 - Legal Costs	-	-	-	-	-	-
Other expenditure Totals	-	446.05	-	-	446.05	-
Expenditure Grand totals	(665.68)	177,415.64	2,535.00	-	179,284.96	125,575.33

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Charity Name ACTS OF KINDNESS	Charity Name ACTS OF KINDNESS	Charity Name ACTS OF KINDNESS

31/12/2023	Charity no (if any)	1157916

1 - 14 (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended31 / 12 / 2023.

Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report 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 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:

accounting records were not kept in accordance with section 130 of the Act or
the accounts do not accord with the accounting records

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

Please delete the words in the brackets if they do not apply.

Signed: Name: Relevant professional qualification(s) or body (if any): Address:	Date:04/09/2024	Date:04/09/2024
	Matthew Elmes

	ICAEW / ACCA

	11 Swan Street
	Alcester
	Warwickshire, B49 5DP

Section B Disclosure

Give here brief details of N/A any items that the examiner wishes to disclose .