## **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
2
## **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.
3
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
4
## **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
5
## **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
6
## - 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 :
|Numbers of individuals
supported
Food supplied to
clients:
(metric tonnes)
Value equivalent (£000)|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**||
## **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**
|**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**|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 ended**31 / 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** .