```
REGISTERED CHARITY NUMBER: 1158100
```

## **`REPORT OF THE TRUSTEES AND`** 

```
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
```

## **`FOR`** 

## **`THE GIVING TREE FOUNDATION`** 

```
KBSP Partners LLP
Chartered Accountants
Harben House
Harben Parade
Finchley Road
LONDON
NW3 6LH
```



```
THE GIVING TREE FOUNDATION
```

## **`CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021`** 

|||**`Page`**||
|---|---|---|---|
|**`Report of the Trustees`**||`1`||
|**`Statement of Financial Activities`**||`2`||
|**`Balance Sheet`**||`3`||
|**`Notes to the Financial Statements`**|`4`|`to`|`6`|
|**`Detailed Statement of Financial Activities`**||`7`||





```
THE GIVING TREE FOUNDATION
```

## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021`** 

```
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31March2021. The
trusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableinthe UK
and Republic of Ireland (FRS 102) (effective 1 January 2019).
```

## **`OBJECTIVES AND ACTIVITIES`** 

## **`Objectives and aims`** 

```
TheobjectsoftheCharityaretopromoteandprotectthephysicalandmentalhealthofchildrenwithautismthrough the
provisionoffinancialassistance,supporteducationandpracticaladvise.Andtoadvancetheeducationofthe general
public in all areas relating the autism.
```

## **`Public benefit`** 

```
InaccordancewithSection17oftheCharitiesAct2011,theTrusteeshavegivencarefulconsiderationtothe Charity
Commission's general guidance on public benefit.
```

## **`ACHIEVEMENT AND PERFORMANCE`** 

## **`Charitable activities`** 

```
Duringtheperiod,thecharityspentmoneyonprovidingbehaviouralworkshopstorecipients,totalling£9,989 (2020:
£Nil). Other expenses totalled £3,842 (2020: £6,862).
```

## **`FINANCIAL REVIEW`** 

## **`Financial position`** 

```
The charity had cash resources of £53,589 (2020: £61,941) at the year end.
```

## **`Reserve policy`** 

```
ThereserveissetoutintheBalanceSheetandaccompanyingnote.TheTrusteesregularlyreviewthelevelofthe cash
reserves maintained, which represents the unrestricted fund.
```

## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** 

## **`Governing document`** 

```
TheCharityiscontrolledbyitsgoverningdocument,adeedoftrustandconstitutesacharitable incorporated
organisation.
```

## **`REFERENCE AND ADMINISTRATIVE DETAILS`** 

## **`Registered Charity number`** 

```
1158100
```

## **`Principal address`** 

```
86 Prince of Wales Mansions
```

```
Prince of Wales Drive
London
```

```
SW11 4BL
```

## **`Trustees`** 

```
Mrs T Gullestrup
Mrs A Chandris
C L Watts
Ms W Challen
```

```
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
```

```
.................................................................
Mrs T Gullestrup - Trustee
```

```
Page 1
```



```
THE GIVING TREE FOUNDATION
```

## **`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021`** 

|**`2021`**<br>**`Unrestricted`**<br>**`fund`**<br>`Notes`<br>**`£`**<br>**`INCOME AND ENDOWMENTS FROM`**<br>`Donations and legacies`<br>**`4,497`**<br>**`EXPENDITURE ON`**<br>`Raising funds`<br>**`2,353`**<br>**`Charitable activities`**<br>`Grants to individuals`<br>**`9,989`**<br>`Other`<br>**`1,490`**<br>**`Total`**<br>**`13,832`**<br>**`NET INCOME/(EXPENDITURE)`**<br>**`(9,335)`**<br>**`RECONCILIATION OF FUNDS`**<br>**`Total funds brought forward`**<br>**`60,861`**<br>**`TOTAL FUNDS CARRIED FORWARD`**<br>**`51,526`**|`2020`<br>`Total`<br>`funds`<br>`£`<br>`7,159`<br>`4,428`<br>`-`<br>`2,434`|
|---|---|
||`6,862`|
||`297`<br>`60,564`|
||`60,861`|



```
The notes form part of these financial statements
```

```
Page 2
```



```
THE GIVING TREE FOUNDATION
```

## **`BALANCE SHEET 31 MARCH 2021`** 

|**`2021`**<br>**`Unrestricted`**<br>**`fund`**<br>`Notes`<br>**`£`**<br>**`CURRENT ASSETS`**<br>`Cash at bank`<br>**`53,589`**<br>**`CREDITORS`**<br>`Amounts falling due within one year`<br>`3`<br>**`(2,063)`**<br>**`NET CURRENT ASSETS`**<br>**`51,526`**<br>**`TOTAL ASSETS LESS CURRENT LIABILITIES`**<br>**`51,526`**<br>**`NET ASSETS`**<br>**`51,526`**<br>**`FUNDS`**<br>`4`<br>`Unrestricted funds`<br>**`51,526`**<br>**`TOTAL FUNDS`**<br>**`51,526`**|`2020`<br>`Total`<br>`funds`<br>`£`<br>`61,941`<br>`(1,080)`<br>`60,861`<br>`60,861`<br>`60,861`<br>`60,861`<br>`60,861`|
|---|---|



```
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
............................................. and were signed on its behalf by:
```

```
.............................................
```

```
T Gullestrup - Trustee
```

```
The notes form part of these financial statements
```

```
Page 3
```



```
THE GIVING TREE FOUNDATION
```

## **`NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021`** 

## **`1. ACCOUNTING POLICIES`** 

## **`Basis of preparing the financial statements`** 

```
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
StandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',Financial Reporting
Standard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andthe Charities
Act 2011. The financial statements have been prepared under the historical cost convention.
```

## **`Income`** 

```
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.
```

## **`Expenditure`** 

```
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
theamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.
```

```
Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedasa 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.
```

```
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
```

## **`2. TRUSTEES' REMUNERATION AND BENEFITS`** 

```
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2021norfortheyear ended
31 March 2020.
```

## **`Trustees' expenses`** 

```
There were no  trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.
```

```
continued...
```

```
Page 4
```



```
THE GIVING TREE FOUNDATION
```

## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021`** 

## **`3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`** 

|`Other creditors`<br>**`MOVEMENT IN FUNDS`**<br>**`Unrestricted funds`**<br>`General fund`<br>**`TOTAL FUNDS`**|`At 1.4.20`<br>`£`<br>**`60,861`**<br>**`60,861`**|**`2021`**<br>**`£`**<br>**`2,063`**<br>`Net`<br>`movement`<br>`in funds`<br>`£`<br>**`(9,335)`**<br>**`(9,335)`**|`2020`<br>`£`<br>`1,080`<br>`At`<br>`31.3.21`<br>`£`<br>**`51,526`**|`2020`<br>`£`<br>`1,080`|
|---|---|---|---|---|
||||**`51,526`**||



## **`4. MOVEMENT IN FUNDS`** 

```
Net movement in funds, included in the above are as follows:
```

|**`Unrestricted funds`**<br>`General fund`<br>**`TOTAL FUNDS`**|`Incoming`<br>`resources`<br>`£`<br>**`4,497`**<br>**`4,497`**|`Resources`<br>`Movement`<br>`expended`<br>`in funds`<br>`£`<br>`£`<br>**`(13,832)`**<br>**`(9,335)`**<br>**`(13,832)`**<br>**`(9,335)`**|`Resources`<br>`Movement`<br>`expended`<br>`in funds`<br>`£`<br>`£`<br>**`(13,832)`**<br>**`(9,335)`**<br>**`(13,832)`**<br>**`(9,335)`**|
|---|---|---|---|
||||**`(9,335)`**|



## **`Comparatives for movement in funds`** 

|||`Net`||
|---|---|---|---|
|||`movement`|`At`|
||`At 1.4.19`|`in funds`|`31.3.20`|
||`£`|`£`|`£`|
|**`Unrestricted funds`**||||
|`General fund`|`60,564`|`297`|`60,861`|
|**`TOTAL FUNDS`**|`60,564`|`297`|`60,861`|



```
Comparative net movement in funds, included in the above are as follows:
```

||`Incoming`|`Resources`|`Movement`|
|---|---|---|---|
||`resources`|`expended`|`in funds`|
||`£`|`£`|`£`|
|**`Unrestricted funds`**||||
|`General fund`|`7,159`|`(6,862)`|`297`|
|**`TOTAL FUNDS`**|`7,159`|`(6,862)`|`297`|



```
continued...
```

```
Page 5
```



```
THE GIVING TREE FOUNDATION
```

## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021`** 

## **`4. MOVEMENT IN FUNDS - continued`** 

```
A current year 12 months and prior year 12 months combined position is as follows:
```

|||`Net`||
|---|---|---|---|
|||`movement`|`At`|
||`At 1.4.19`|`in funds`|`31.3.21`|
||`£`|`£`|`£`|
|**`Unrestricted funds`**||||
|`General fund`|`60,564`|`(9,038)`|`51,526`|
|**`TOTAL FUNDS`**|`60,564`|`(9,038)`|`51,526`|



```
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedintheabove are
as follows:
```

||`Incoming`|`Resources`|`Movement`|
|---|---|---|---|
||`resources`|`expended`|`in funds`|
||`£`|`£`|`£`|
|**`Unrestricted funds`**||||
|`General fund`|`11,656`|`(20,694)`|`(9,038)`|
|**`TOTAL FUNDS`**|`11,656`|`(20,694)`|`(9,038)`|



## **`5. RELATED PARTY DISCLOSURES`** 

```
There were no related party transactions for the year ended 31 March 2021.
```

```
Page 6
```



```
THE GIVING TREE FOUNDATION
```

## **`DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021`** 

||`2021`|`2020`|
|---|---|---|
||`£`|`£`|
|**`INCOME AND ENDOWMENTS`**|||
|**`Donations and legacies`**|||
|`Donations`|**`4,497`**|`7,159`|
|**`Total incoming resources`**|**`4,497`**|`7,159`|
|**`EXPENDITURE`**|||
|**`Raising donations and legacies`**|||
|`Event costs`|**`2,353`**|`4,428`|
|**`Charitable activities`**|||
|`Grants to individuals`|**`9,989`**|`-`|
|**`Other`**|||
|`Travel and subsistence`|**`-`**|`355`|
|**`Support costs`**|||
|**`Management`**|||
|`Postage and stationery`|**`394`**|`703`|
|**`Finance`**|||
|`Bank charges`|**`16`**|`296`|
|**`Governance costs`**|||
|`Accountancy and legal fees`|**`1,080`**|`1,080`|
|`Total resources expended`|**`13,832`**|`6,862`|
|**`Net (expenditure)/income`**|**`(9,335)`**|`297`|



```
This page does not form part of the statutory financial statements
```

```
Page 7
```