Charity number: 1158212 THE ELLA ROBERTA FAMILY FOUNDATION UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
THE ELLA ROBERTA FAMILY FOUNDATION CONTENTS Page R&forence and administrative details of the Charity. Its Twslees and advSsers Trustees. roport Indgpgndgnt oxaminer's report 9-10 Statement ol financial activiti8s 11 Balance sheat 12 Notes lo the flnancial stat¢ments 13-26
THE ELLA ROBERTA FAMILY FOUNDATION REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2023 Tru$t¢es Andrea Carey Fuller. Chair Jennifer Davis. Treasurer Joseph Taylor, Trustee Sharon Famley. Trustee Rosamund Adoo-Kissi-Debrah. Founder Barbara Gray, Trustee Charity registered number 1158212 Cornpany Number CE001609 PTin¢ipal offi¢e Abbotshall Healthy Lrfe Centre Abbotshall Road Catford SE6 1SQ Secretary Ann Potter Independent Examlner Saifuddin & Co Chartered A¢¢ounlarrts 62 Widmore Road Bromley BR1 3BD
THE ELLA ROBERTA FAMILY FOUNDATION TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The Trustees present their annual report tc¥3elher with the financial statements of The Ella Roberta Family Foundalion for the 1 January 2023 10 31 December 2023. Objectives and actiylties a. Policies and objectives The Ella Roberta Famlty Foundation campaigns for aean Air for All in the UK and worldwide. Ella Roberta died a sudden death aged 9, from an asthma attack directly caused by air pollution. The Coroner's inquest. concluded on 16th December 2020. and his Prevention of Future Deaths report can be found on our website here- hll s."IIFllaFoberta oigic3m nslin uesi-coroners-re ort In setting objectives a planning lor activities, the Trustees have glven due consideratlon to general guidance published by the Charfty Commission l811rj to public benefit. including the guidance'Public benefit.. running a charity {P82)'. Achievements and performance Rosamund's profile, reputation and reath tx)ntinued to gn)w as she gav8 over fifty talkslpresentations at conferences and events both in the UK and intemationally as well contributing to working groups and roundtable discussions. She continued to expand her media presence by engaging with journalists and podcasters across a range of titles and shows. These events provide an opportunity for Rosamund to deliver a campaigning message for dean air. ¢x)nnecllng the cause of Ella's death and 8.8 million deaths woddwide every year. lo air pollution. Al the start of the year Rosamund ¢ampaigned alongside Caroline Lucas for the Govemment to give time lo the Clean Air {Human Rights) Bill. This was eventually introduced to Parfiament by Caroline in January 2a23. By March il wa5 evident that the ConseNative-led UK Govemment was not going to make time for the Bill as il had been pushed down the Bill agenda to No 851100. The Chair of ERFF supported Rosamund's efforts by writing lo Keir Slarmer and the Conservative Environm8nl Nerk lo see if they could put any pressure on the Government lo give Ilme to the Clean Air Bill given that il had already su(xessfully completed ils projress in the House of Lords. Rosamund attended the Mayor of London's briefing of the Healthy Air working group and the Healthy Cities Summtts in Marth and in Ihe same month contributed to inlematonal events such as the Spanish LovexAir Climate Impa¢t on Health event- the Earth Convention weblnar: and the Portugal Health Summit. Julian Knxx's film, Black Corporeal (Breathing by Numbers). narrated by Rosamund, was shown at the GLA in April. Rosamund mel with the Conservative Environment Network then went on to supwl the Environmental Rights Bill at an online event. Rosamund annually supports the Royal Ccllege of Physicians; in Marth she spoke at Iheir'Med23' conference along with Professor Stephen Holgate as well as attending their annual Conferen in June. Rosamund won the Yote for the Female Black Icon mural as part of Brockley Max art festival in Lewisham.. 'Rosamund Adoo-Kissi-Debrah received the most votes from the public and it is no surprise as her tireless work campaigning to introduce the Clean Air (Human Right51 Bill- or"Ella's law", named after her daughter, who died 10 years ago this year from the effects of air pollution. Her campaigning will save thousands of lives and a mural is a testament to both Rosamund and Ella." htt sjlbrockle ax.co.ukJmuralsl
THE ELLA ROBERTA FAMILY FOUNDATION TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 Childn and Young People with Asthma Air quality Conferen is anolher regular event that Rosawnund attends every year lo lend her support to their cause. On Clean Air Day in June, the ERFF Foundation launched a Parliamentary petition lo generate svpport lo get the Clean Air IHLsman Rights) Bill debated.. htt sjl etilion. iament.ukl etilions1639320 Much of June and July was focused on the planned expansion of the Ultra Low Emission Zone {ULEZ). R05amund, her Children and the Foundation were relieved that the High Court supported Sadiq's plans to expand ULEZ lo the whole of outer London by the end of August 2023. Rosamund took part in interviews leading vp to the Court Case and extensively following the decision on Sky News with Kate Burfey; BBC Radi04 Today.. TalkTV', iNews and LBC with Nick Ferrari.. litt %."Ilwww.bbG.(.'utnlnew51uk-e land-london-66289091.am Followng the HwJh Court Judgemef)t at the end of July 2023, enabling the Mayor of London to roll out the extension to the ULEZ. Rosamund made 8 plea in both press and other media. asking people to.make work htt 5JAwitter.comlEllaRobertaFdnlst t 1686636439243472896.. "Thank you @NickFerrariLBC for the opportunity to speak on your show this moming. All parttes in Ella's inquest know @MayorofLondon was strongly advised lo make #ULEZ London wide12020) & he has legal obligations as does Gov. Gov musl contribute lo scrappage to Sup[Kt Londoners." Throughout August, Rosamund continued to persuade people about the benefrts of the ULEZ expansion.. On the Day that the ULEZ expansion started Rosamund was ciied in the New Statesman and also made an appearance on BBC news raising awarenes$ about the positwe impact the ULEZ 8xpansion would have on reducing the numbers of children dying from air pollution.. htt s'.IlwvM.news tesrnan.coml otli huhe Ith re120231081rosamund-kissi-de ex ansion Ilution-ulez- In early September on the Internaltonal Day for Blue Skies, Rosamund joined a panel of healthcare professionals. environmental scientists. and patients. associations lo discuss the findings of the retx)rt al an event in Milan today, Itiled 'Patient Perspectives on the Impact of Climate Change on Respiratory W8llbelng°: hlt s:Ilwww. rnewswire.cornlnews-releaseslchiesi- rou -dimate-chan e-threaten ualit -of-life-slrelchin ical-heAllh.30191 0.hlml She also spoke at a UK ELA (Envlronmental Law Conference)"Clean Air for All.. Exploring Regulatory Fraffleworks to Address AY Pollutlon In the UK".
THE ELLA ROBERTA FAMILY FOUNDATION TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 other speaking engagements in October included the Lung Health inequality - The Economist impad briefing paper Launch in Milan- a 'Breathable Cities. event held at Elmgreen School in London and the Urban 95 academy City Mayor talk al the London School of EeomiCS. Also that month Rosamund filmed a talk for a conference in Manila entitled "Better Air Quality and was invited lo speak about her rmpaign work on the following of podcasts.. "The Guilty Feminist" (aired on 23rd October) and the Royal Society of Chemistry pojcast (aired 22nd November). She was also interviewed by The Lancet agazine and the Psychobjgisl Magazine. Rosamund received her CBE from lang Charles111 for her'$6Ni¢es to public health, on Wednesday 8th November 2023= htt s'.11w.h'a.neUnews-and-insl ress-releaseslcivll-llberties-human-rl htslclea n4ir-adv0cale-rosamund-adoo-kissi-debrah-relves-cbel Towards the end of OctobBr. Rosamund twk part in Everyone's Environment eommunitieg rwnd table as well as being involved in the Clean Air Anti-Pollution Mission Launch & Thought Leadership event in London, a GLA event about indoor air quality of Lewisham and Greenwich schools. During November she spoke about her campaign work. Calling for a 'just Iransilion, lo net zero at the UK'S Transport & Energy Forum in Birmingham-. htt s.'Illrans ortandene -com120231121071rosam vernment-action-to<r te-a- ust-transitionl nd- doo-kissi-debr8h-calls-for During November, Rosarnund took part in "Eviden Session 3.- Air Pollution & Access to Green Spaces" of the APPG IAII Party Parliamentary Group} on Race & Community Climate Change & Raasm Inquiry. The same month, Rosamund attended the World Health Organisalion's European Healthy Cities Network event in The Nelhedands as a speaker. Throughout the year, Rosamund campaigns alongside the World Health Organisalion as a "BrealheLife Champion- to raise awareness of the links behveen climate changelair pollution and health. Rosamund also visited Number 10 t)owning Str8el to drop off a petition signed by over 11.000 individuals urging the government to'Find titne to take the Clean Air (Human Rights) Bill through the House of Cgmmons'.ht sjl lition. at1iament.ukl itions1639320 Sh8 rounded off November with an interview for Japanese newspaper. Asahi Shimbun. Healine translation: 'A Molherfs Appeal.. 'Clean Air as a Human Right,. htt sJlwww.asahi. mla le DA3S158 684.html During DeMber. Rosamund spoke at The Royal College of PaedialriG5 atKI Child Health Cross-paty breakfast roundlable Ihosled by Wera Hobhouse MP, Liberal Democrat spokesper50n for Energy and Climate Change} contributing lo the discussion about the unequal impacts of climate change on children's health. Rosamund rounded off the year with an interview Time OUL The following week she was made"Time (t'S Communty Hero of the Yeaff..
THE ELLA ROBERTA FAMILY FOUNDATION TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 ERFF'S Structure, Governance and management During 2023. ERFF'S Trustees from 2022 remained- Chair of Trustees: Andrea Carey Fuller Trustees= Jenni DavFs. Joseph Taylor. Sharon Famley, Baara Gray and Rosamund AdcK)-Kis5i-Debra with our Secretarylminute taker: Ann Potter Financial revi¢w a. Golng ¢on¢¢rn After making appropriate enquiries. the Trustees have a reasonable expectation that the Charity has adequale resources to continue in operational existence for the foreseeable future. For this reason. they Gonlinue to adopt the golng concem basis in preparing the financial statements. Further details regarding the adoption of the going COnM basis can be found in the accounting policies struGture. governance and management a. Constitutlon The Ella Roberta Family Foundation is a registered charity. number 1158212, and is constituted under a Trust deed. b. Mèthods of appointment or eloction of Trustees The management of the Charlty is the responsibility of the Ttustees who are elected and co-opted under the terms of Ihe TNst deed. c. Finan¢ial risk management The Trustees have assessed the Ma)r risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity. In order lo improve the systems and procedureg in place and mitigate exposure to the major risks a full policy 8nd procedural review has been carried out following th6 balance sheet dale and recommendations from that review are currently in the process of being implemented. It is anticipated that t new pdicies and procedures will assist in improving documentats'on and financial management in the coming years. Members. liability The Members ofthe Charity guarantee to wntribule an amount not exceeding £110 the assets of the Charity in the event of wnding up.
THE ELLA ROBERTAFAMILY FOUNDATION TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 Statement of Trustses. responslbllStles The Trustees 8re responsible for preparing the Trustees, report and the financial statements in accordance with applicable law and United Kingdom AcGounling Slwjdards (United Kingdom Generally AcKepted Accounting Practice). The law applicablè lo ¢hartlies in England & Wales requires the Trustees lo prepare financial statements for each financial which give a Irue and fair view of Ihe state of affairs of the Charity and of its incoming resources and application of resources, including its InMe and expenditure. for that period. In preparing these financial statemen15, the TTuslees are required to: Select suitable acwunling policies and then apply them consistently; observe the methods and principles of the Charities SORP (FRS 1021- make judgments and accounting estirnates that are reasonable and prudent- state whether applicable UKAccounling Standards IFRS 102) have been followed. subjectto any material departures disclosed and explained in the financial statements- prepare the finana81 statements on the going concern basis unless il is inappropriate to presutne that the Charity wll continue in business. The Trustees afe responsible for keeping adequate accounting records that are sufficiant lo Show arKI explain the Charity's transactions and disclose with reasonable accuracy at any time the financial FK)Sition of the Charity and enable them to ensure that th8 financial statements wmply with the Charities Act 2011. the Charty (Accounts and Reports) Regul8tion$ 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Chartty and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the boar(J of TNstees and signed on thoir behalf by.. Barbara Gray Trustee 30 October 2024
THF, F.I.LA ROBERTA FAMILY FOUNDATION INDEPF.NDF.NT F.XAMINTr:R'.S RP.P()RT FOR THE YEAR ENDED 3 1 DECEfvIBER 2023 Imdepettdent examiners report to the Trustees of the Ella Roberta FAmily Foundation ('tbe Charity,) We report to the charity Trustees on our exam ination of ihe accounts of the charity for the year ended 31 December 2023. RespDnsibilities and basis of report As ihe Trustees of the Charity you are responsible for the prcparation of th¢ accounts in accordance with the requirements of the Charities Act 2011 {'Ihe 201 l Act.). We report in respect of our examination of the Charity's accounts carried oul under section 145 of the 2011 Aei and in carrying out our examination we have follo%ved the applicable Directions given by the Charity Commission under section 145(5}(b) of the 201 l Act. IDdependent Examiners Statement Your attention is draivn to the fact that the Charity has prepared the accounts in accordance with ihe Accounting and Reporting by C.harities= Sraiemeni of Recommended Practice applicable to charitics preparing their accounts in accordance with the Financial Repoi'ling Standard appli¢able in the UK and Republic of Ireland (FRS 102) in preference to tlie Accounting and Reporting by Charities.. Statement of Recommended Practice issued on l April 2005 which is referred to in the extant regulations but has been ¥vithdrawn. We underst&nd th&t this has been done in order for the accounis io provide a true and fair vieiv in accordance with the Generally Acccpled Accounting Practice effective for reporting periods beginning on or after l January 2015. We liave Completed our examination. We conflrffl that no Tnatters, other than ihose fully detailed below, have COTnC lo our attention in Lonnection with the examination giving us reasonable cause to believe that in 2ny material respect= accounting records were not kept in respect of the Ch8rity as required by section 130 of the 2011 the accounts do not accord iviih those records- or the accounls do not wmply wilh Ihe applicable requirements eoncerning the form and content of ccounts set out in the Charities (Accounts and Reports) Regulations 2008 oth¢r than any rcquirement that the accounts give a "true and fair. view which is not a matter considered as part of an independent examination. We confirm that there are no matters lo which your attention should be drawn lo enable a proper understanding of the accounts to be reached. Page 9
THE ELLA ROBERTA FAiWtILY FOUNDATIOIY INDEPENDENT F.XAMtNF.R'S REPORT (C.ONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Diselosure sectio We Confirm that there are no matters to iyhich your attention should be drawn to enable a proper understanding of the accounts to be reached. This report is made solely to the Charity's Trustee4 as a body, in accordance with Part 4 of the Lharities (Accounts and keports) Regulations 2008. Our ivork has been undertaken so that we might ate to the Chariry's Trustees those matters we are required to state io them in an independent examiner's report and for no oihcr purpose. To the fullest exteiit permitted by law, we do not accept or assume responsibility to anyone oiher than the Charity and ihe Charity's Trustees as a body, for our work for this report. Signed Datcd I,.lip Akhter Saifuddin ACA Saifuddin & C.0 62 Widmore Road Bromley BRI 3BD Page 10
THF. F,J,I,A ROBF.RTA FAMILY VOIINDATION STATEMETr4T OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 Restrtcied Unrestricted Funds Funds 2023 2023 Totsl Funds 2023 1.otal Funds 2022 notes Ineome from: Donations and legacies Other trading activities 213,801 13,269 2.179 227.070 2.179 188,796 7,066 Total ineome 213,801 15.448 229.249 195,862 Expenditure on Raising funds Charitable activities 324 324 149,912 4.572 138.197 138.714 Total Expenditure 138.714 11.522 150,236 142.769 Net movement in funds 75,087 3,926 79,013 53,093 ReeonciliAtioD of funds Total funds brought fonvard Net Inovement in funds 37.157 75,087 34,276 3,926 71,433 79.013 18,340 53,093 Total funds Carried forivard 112,244 38,202 1 $0,446 71,433 The statement of fan¢[al activities includes all gains and losses recognised in the year The notes on pages 13 to 26 form part of these financial statements Pagell
THE ELI.A ROBF.RTA FAMtLY FOUNDATION BALANCE SHEET AS AT 31 DECElVtBER 2023 notes 2023 2023 2022 2022 Fixed asset Tangible assets 7.386 7.892 7.386 7,892 Currellt assets Debtors Cash at bank and in hand 12 7.500 139.292 874 64,031 146,792 (3.732) 64,905 (1,364) Creditor5.' amounts falling due vithin one year Net current assels 143,060 63,541 Total assets less current liabilities 150.446 71,433 Net Assets excluding peu5ion assets 150,446 71,433 Total net att$ 150.446 71.433 Charity funds Restricted funds Unreslricled lunds 14 14 112,244 38,202 37.157 34.276 Total fullds 150,446 71.433 The financial statements iYeTe approv and authorised for issue by the Trustees and signed on their behalf by Barbara Gray Trustee Date g<)/io Ttle notes on pages 13 to 26 form part of these financial 5tatemenls Page 12
THE ELLA ROBERTA FAMtLY FOUNDATION I OTLS TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 General illfortDatio EIIA Roberla Famil), Foundalion is a charitable incorporated organisation registered in England and Wales under charity nuinbcr 1158212 and company number CEOO1609. Aeeounting policies 2.1 Basis of a¢couDtillg The financial statements have been prepared in accordance wilh the Charities SORP (FRS 102) Accounting and Reporting by C.harities'. Statenicnt of Recommended Practice applicable to charities preparing their accounts in accordance with ihe Financial Reporting Standard applicable in the UK and Republic of Ireland (FIL8 102) (effeclive l January 2019) the Financial Reporting Stgndard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Acl 2011. The fmancial statetnents have been prepared to give a "trlle and fair ' view and have departcd from the ChaTities (Accounts and Repoits) Regulation 2008 only lo the extent required lo provide a "true and fair" view. This departure has involved following the Charity SORF {FR8 I n2)-published in October 2019 rather than the Accounting and Reporting by C'harities: Statemcnt of Recommended Pra¢ti¢e effective froLll l April 2005 ivhich has since been withdrawn. The Ella Roberta FaTnily Foundation meets the definition of a public benefit entity under FRS 102. A55els aTid liabilities are initially recognised at historical cost or transaction value unless otherwise stated in ihe relevant accounting policy. 2.2 Income All income is recognised once the Charity has entitlemeni to the incomc. It is probable that the income ivill be received and the amount of income receivable can be measured reliably. Grants are included in the Siatemeni of Financial Activities on Teceivable basis. The balance of income received for specifjc purposes but nol expettded duriTtg the period is shoivn in the relevant fund5 on the balance sh¢¢t. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as d¢f¢rred income. Where entTtleTnent occurs before iincome is received. the income is accrued. 2.3 Expenditure Expenditure is recognised once there is a Icgal or conslru¢tiv¢ obligation to transfer the economic benefit to 8 third party. il is probable thal the e¢onomi¢ benefit will be required in settlement and the ILmount of ihe obligation can be measured reliably. Expenditure is classifi¢d by activity. The costs of each activity are made up of the total of direct costs and shared cost& inbluding support costs involved in undertaking each activity. Direct costs allributahle to a single activity are allocated direcily to the activity- Shared costs which contribute to more than one activity and support costs Page 13
THE ELLA ROBERTA FAfvllLY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDCD 31 DECEMBER 2023 2.3 Expenditure {¢ontinued) Ivhich are noi altribuiable to a single activity are apportioned between those activities on a basis consistent ivith the use of resources. Cenli'al staff Costs are allocated on the basis of time spent, and deprlatIOn Charges allocated on the poriion of the asset's use. Expenditue on raising funds includes all expenditure incurred by ttie Charity to raise funds for its charitable purpose5 and includes costs of all fundraising aclivitics events tsnd non-charitable trading. Expenditure on charitable activities is incurred on direcily undertaking the activities which further the Charity's objectives, as well as any 88SOCl8ted support costs. All expenditure 1$ inclusive of irrecoverable V AT. 2.4 Tangible fixed a&sets and depreciation Tangible assct5 C05ting £1 00 or more are capitalised and recognised when future economi¢ benefits are probable and the cost or value of the asset can bc measured reliably. Tangible fiked a55els ore initially recognised at cost. After recognition, under th¢ cosl model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All ¢osts incurred in bringing a tangible fixed asset into its intended working ondition should be inLluded in the measurement of cost. Depreciation is ¢harged so as lo allote the cost of tangible fixed assets less their residual value over their estimated useful lives, using ihe strai8hi line basis method. Depreciation is provided on ihe basis Office structhre Office equiptnent O /• of cost 25Q/o of cost 2.5 Debtors Trade and other debtors are recognised at the settl¢m¢nl amount after any trade discount offered. Prepayments are values at the amount prepaid net of any trade disounts due. 2.6 Cash at bank and in hond. Cash at bank and in hand includes cash and short term high liquidity investmenis with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar aeeount. Page14
TH F EJ.I.A ROBERTA FAT[Ly FOUNDATION f4OTKS TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBFR 2023 2.7 Liabilities and provision5 Liabilities are recognised where there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of cconomic benefit will be required in settlement, and the amount of ihe sett]einent can be estin7ated reliably. 2.8 Financial in8trument$ The Charity only has financial assets and financial liabilities of a kind that qualify as a basic financial instrument. Basic financial instruments are initially recognised at transaction value and subsequently measured at their s¥ttlgnienl value, with the exception of bank loans which are subsequently measured al omortised costs using the effective interest method. 2.9 Pensions The Charity operate5 a defined ¢ontribution pension scheme and the pension charge represents the amount payable by the Charity 10 the fund in respect of the year. 2.10 Fund accounting General funds are unrestricted funds which are available for us¢ at the discretion of the Trustees in furtherance of the geTreral objectives of the Charity and ivhich have not been designated for oth¢r purposes. Designated funds comprise unrestricled funds that have been set aside by the Trustees for particular purposes. The aitn and use of each designated fund is set out in the notes to Ihe financial statement& Resiricled funds are funds ivhich are to be used in accordance ivith the specific restrictions imposcd by donor5 or ivhich have bcen raised by the Charity for p8rticulHr purposes-l-he costs of raising and adminislering such funds are charged against the specific fund. The aim and the use of each restricted fund is set out in the notes to the financial statements. Page15
THE ELLA ROBERTA FALKtLY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEIMBER 2023 Incot from donjtions and leg&cies Restricted funds 2023 Unrestricted funds 2023 Total funds 2023 Donations CJrants 10,492 203,309 13,269 23,761 203.309 213,801 13,269 227,070 Restricted Unrestricted funds funds 2022 Total funds 2022 2022 Donations Grants 19,758 2.157 19,758 169,038 166.881 166,881 21,915 188,796 Income from other tr8dinE a¢tivi¢ies Income froln fund raising events Restricted funds Unrestricted funds 2023 To181 funds 2023 2023 Speaker fees 2,179 2,179 2.179 2,179 Page 16
THE ELLA ROBERTA FAMILY FOUNDATION NOTES TO THE FINANCIAL STATEfvIENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Inctsme from other tradin2 activities (continued) Income from fund raising events Restricted fundb 2022 Unrestricted funds 2022 Total funds 2022 Speaker fees 7,066 7.066 7,066 7.066 Expenditure OD raising funds C05t of rai5illg voluntary income Restricted funds Unrestricted funds Total funds 2023 2023 2023 Fundraising costs 324 324 324 324 Restricted funds 2022 Unrestricted funds 2022 Total funds 2022 rundraising costs Advertising Foreign exchange profit 3.900 165 503 4,403 165 4.065 507 4.572 Page17
THF, F.I.I.A RORERTA FAMN,Y FOUNDATION NOTES TO THE FINANCIAL STATEllNTs FOR THE YEAR ENDED 31 DECEiVIBER 2023 Anatysis of eApeDditore on charitable a¢tivilies Summary by fund type Restricted funds 2023 Unrestricted fund5 2023 Toial funds Camp&igning Consultants GD5t5 131,514 7,200 2,314 8,884 133,828 16,084 138,714 149.912 Restricted fund5 2022 Unrestricted fund5 2022 Total funds 2022 Campaigning Consultants costs 123,673 1.986 7,038 5,500 130,711 7,486 125,659 12,538 138,197 Analysis of expenditure by activities Activities undertaken directly 2023 Support costs Toial funds 2023 2023 Campaigning Ella Statue 122,052 9.430 16.867 1,563 138.919 10.993 131,482 18.430 149,912 Page 18
THE ELLA ROBERTA FAMILY FOUNDATION NOTES TO THE FINANCLiL sfATEMENTS FOR THE YEAR ENDED 31 DECEIVIBER 2023 Analysis of expellditure by Aclivitie5 (Contiued) Activities undertaken directly 2022 Supporl cost 2022 Total funds 2022 Campaigning Ella Ststue 122,777 6,620 7,934 866 130.711 7.486 129.397 8,800 1_38,197 Independent examiner's remuneralion 2023 2022 Fees 1.800 1,200 Slaff ¢os¢s 2023 2022 Wages and salaries Social security costs Contributions lo defined conlribulion pension schemes 93,336 6,416 7,200 107.754 6.061 7,202 106,952 121,017 Page19
THE ELLA ROBERTA FAMILY FOUNDATION NOTES TO THE FtNANCIAL STATEMENTS FOR THE YE&R ENDED 31 DECEf4lBER 2023 Staff costs (colltiDued) The average number of persons employed by th¢ charity during the year was as follows.. 2023 2022 Founder Adtninistrativc The number of employees iyhose etnployee benefits (excluding employer pension costs) exceeded £60,000 iva5 2023 2022 In ihe band £80.000 to £90.000 10 Truslees, remuneralioll expellbes During the ycar, onc or iiiore of the Trustees has be¥n remunerated or has received other benefits from an employment with the Charity. The remunei'ation was paid for services in promoting the aim5 of the charity and acting as a spokesperson, as authorised by the Charity's constitution. Truslee5' remuneration was paid as follows.. 2023 2022 Rosamund Adoo-Kissi-Debrah Retnuneralion Pension contributions paid 90,000 7.200 82.500 6,600 Page 20
THE ELLA ROBERTA FAMtLY FOUNDATION NOTES TO THE FINANCLtL STATEMENTS FOR THE YEAR ENDED 31 DECEIIqBER 2023 10 Trustees, remulleration and expenses (Continued) During ihe year ended 31 Deceinber 2023, expenses were reimbursed or paid directly lo tyvo Trusieeg broken doivn as follows 2023 2022 Travel Welfare l-eleplione 1.758 883 496 2,401 866 1,036 3,137 4,303 I l Tangible red assets Olee Office structure Total Cost or valuatioll At l January 2023 Additions Disposals 400 I,066 {400) 9,465 9.865 1,066 (400) At 31 December 2023 1,066 9,465 10.531 DepreeigtioD At l January 2023 Charge for the year Disposals 80 266 (80) 1,893 986 1,973 1.252 (80) At 31 December 2023 266 2,879 3.145 Net book value At 31 December 2023 800 6,586 7,386 At 31 De¢emb¢r 2022 320 7,572 7.892 Page21
THE EILA ROBERTA FAMILY FOUNDATION NOTLS TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEIMBER 2023 12 Debtors 2023 2022 Due within one year Trade d¢biors Other debtors 7.500 150 724 7,500 874 13 Creditors: Amounts falling dve witbiu one year 2023 2022 Creditors Accruals and deferred income ,932 1.800 164 1.200 3.732 1,364 14 StAteMet of fullds Statemen¢ of funds- currellt )'ear Balance at l January 2023 Balance at 31 December 2023 Income Expenditure Uorestrieted funds Designated funds - Ella Statue General funds 13,058 21,218 8,042 7,406 (9.430) (2,092) 11.670 26,532 Totgl unrestrieted funds 34.276 15,448 (11,522) 38.202 Page 22
THE ELLA ROBERTA FAhltLY FOUNDA TION NOTES TO THE FtNANCIAL STATEMF.NTS FOR THE YEAR F,NF JI DECF.MBER 2023 14 Stalement of funds (eontinued) Statement of funds - current year Balance at l January 2023 Balance at 31 Dec¢inber Income Expenditure 2023 Restricted funds CAF IOUH Ella Statue Grant Plus W¢lfar¢ Unalloeated amounts 12.652 16.328 156.809 37.500 19.492 (99,752) (31.598) 69,709 22,230 19,492 6,100 1,493 584 (6,100) (680) (584) 813 Total restricted funds 37,157 213,801 (138,714) 112,244 Balance at l January 2023 Balance at 31 December 2023 Income Exp¢nd&ture Total of funds 71.433 229.249 (150,236) 150,446 Statement of funds Statement of funds- previous year Balance at l January 2022 Balance at 31 December 2022 Income Expenditure Unrestricted funds Designated funds- Ella statue General funds 18,558 10.423 (5.500) (7,545) 13.058 21,218 18.340 Tot41 unrestricted funds 18.340 28,981 {13,045) 34.276 Page 23
THE ELLA ROBFRTA FAWLY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 14 Statemettt of funds (eontiDued} Statement of funds- previou.s year Balance at l January 2022 Balance at 31 December 2022 Incoffte Expenditure Restricted fund8 CAF IOUH Grant Plus Welfare Una]located amounts 129,381 25,000 i 0,000 2,500 (116,729) (8,672) {3.900) {1,007) 584 12.652 16,328 6.100 ,493 584 Total restrieted funds 166,881 (129,724) 37,157 BalanLe al l January 2022 Balance at 31 Decevnber 2022 In¢ome Expenditure Total of funds 18,340 195,862 (142,769) 71.433 IS Summary of funds Summary of fund5- ellrrent year Balance at l January 2023 Balance al 31 December 2023 Income Expcnditure J)e.4ignated funds General funds Reslricted funds 13,058 21.218 37.157 8.042 7,406 213.801 (9,430) (2.092) (138,714) 11.670 26,532 112.244 71,433 229.249 (150,236) 150.446 Page24
THF, ELLA ROBERTA FAIIfftY FOUNDATEOF4 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 16 Analysis of net assets between funds CurreDt year Restrieied funds 2023 Unrestricted funds 2023 Total funds 2023 Tangible fixed &wls Current assets Creditors due within one year 7,386 33,108 (1,800) 7.3 86 146,792 (3,732) 113,684 (1,932) Total 11,752 38,694 150.446 Prior year Restricted funds 2022 Unrestricted funds 2022 Total funds 2022 Tangible fixed sssels Current assets Creditors due within one year Difference 7,892 28,332 (1,364) (584) 7.892 64,905 (1,364) 36,573 584 Total 37,157 34,276 71.433 17 Reeonciliation of Det movemellt Ill funds to Del casb flow from operation activities 2023 2022 Nel incomel(expenditure) for the year (as per SOFA) Dcprecialion Fixed assets Debtors Creditoi's 79.013 1,572 (1.066) {6,626) 2,368 53,093 1.973 (874) (28,690) Net cash provided byl(used in) operating activities 75.261 25,502 Page25
THE EILA ROBERTA FAMILY FOUNDATION P40TL8 TO THF. FINANCIAL STATEMENTS FOR THE YEAR KNDTrD 31 DF.CEMBER 2023 18 ADals'sis of c8$h and eash equivalents 2023 2022 Cash at bank 139,292 64,031 19 Analysis of eh8nge in llet debt Balance at l Janu&ry cash Balance at flows 31 December 2023 2023 Cash at bank 64,031 75,261 139.292 20 Pension commitments The charity operates a defined pension ¢ontribution scheme. Th¢ assets of ih¢ scheme ar¢ held separately from those of the charity in an independently administered fund. The pension cost charge represents COT]tributions payable by the charity to the fund and amounted to £7.200 (2022- £7,202) 21 Aim and use of restricted funds The aim and use of the restricted fund5 IS to meet ihe ¢osls of raising aivareness and educaling the public about the itnpact of air pollution on the health of the population Page26