Charity number: 1158212 THE ELLA ROBERTA FAMILY FOUNDATION UNAUDrrED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
THE ELLA ROBERTA FAMILY FOUNDATION CONTENTS Page Reference and administrative details of the Charity, its Trustees and advisers Trustees, report Independ8nt examinefs report 10 Statoment of financlal a¢tivities 11 Balance sheet 12 Notes to Ihe financial statements 13-26
THE ELLA ROBERTA FAMILY FOUNDATION REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARifY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024 Trustees Emity Steadman Bart)ara Gray Sharon Famley Hannah OmoloIu. Rosamund Ad(M>Kissi-Debrah Jeffrey Smith- SeniorAdviser Charlty registered number 1158212 Company Number CE001609 Princlpal office Abbotshall Healthy Life Centre Abbotshall Road Catford SE6 1SQ Secrelary Catrierine Sution Independent Examiner MFKhan Chartered Accountants 375 Coventy Road Bimiingham West midla1$ B100SW
THE ELLA ROBERTA FAMILY FOUNDATION TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees present their annual report logethei wsth the financial statemenls of The Ella Roberta Family Foundalion for the year 1 January 2024 to 31 December 2024. Obje¢tives and actlvltles Policies and objectlves The Ella Roberta Family Foundation campaigns for Clean Air for All in the UK and worldwide. Ella Roberta died a sudden death aged 9, from an asthma attack directy caused by air pollution. The Coroner's inquest. concluded on 16th December 2020, and his Prevention of Fulure Deaths report can be found on our website here: htt s:Ilellaroberta.or Icarn nslin t-IX)roners-re ort In setting objeclives and planning for activiiies, the Trustees have given due consideration to general guidance published by the Charity Commission relating to wblic benef( induding the guidance 'Public benefit.. running a charity (PB2)'. b. Achievements and perforniance Issued in 2021. after the landmark second inquest into Ella's death. Coroner Philip Barlow released a Prevention of Future Deaths Report {PFD>. He highlighted Ihree concerns which pose ongoing risk to life: 1. World Health iTrganisation's IWHO) guidelines should be seen as minimum requirements for air pollution targets. 2. The need to raise public awareness about air pollution and its effects and increase the capacity to monitor air quality. 3. Improve patient advice about the impacts of air pollulion. indtsding addressing medical and nutsing training, professional guideline levels aThJ in undergraduate and postgraduate education. The Foundation continues lo campaign to make tt)e Coronerfs three recommendations a reality. The PFD report has shaped the narrative and broader campaign to dean up the air for all UK citizens. The Foundation's work is also to advocate for these guidelines to be followed by govemments, councils. medical professionals. all over the world. Our trustees, the founder and small team of employees have focused on several activities throughout the year, all of which are digned to the charty's objectNes and the PFD recommendations. Highlights include: 1.Reduce air pollution: national air pollution limits should be in line with WHO guidelines. The Foundation continued its policy and public affairs work. specifically campaigning for the UK government to set new air quality targets to those recommended in the WHO 2021 guidelines. This included tsvelve, high level meetings with MPS. policymakers and members of the Greatei London Authority over the course of the year. After SucsSfij1IY making its way through the House of Lords in 2023. The Clean Air (Human Right's) Bill, also known as Ella's Law. continued through the legislative process and had its first reading in the House of Commons in January 2024. Unfortunatety. Parliamenl was dissolved ahead of the general election before it could have its second reading. Ella's Law aims lo establish dean air as a human right and sets OLrt a pathway for the UK to reach the minimum air quality standards as sel by the World Health Organisation (WHO>. The Foundation will continue to advocate for Ella's Law.
THE ELLA ROBERTA FAMILY FOUNDATION TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 ERFF'S founder. RosarNnd spd(e al an event hosted by the UK Environmental Law Association (UKELA) about her experien of liligation, social and racial Justi and air pollution. Towards the end of the year, Rosamund atlended a Ministerial roundtable hosted by the new Air Quality Minister Emma Hardy MP. The purpose of the meeting was to look at the opportunities for taking forward the recommendations from the Air Quality Information System (AQIS) review, in addition to discussing the role that the health community a1 health professionals have in this area. as wdl as the opportunities to engage with the wider public and communrties. Following the release of new data on child asthma deaths in England between 2019-2023 (National Child Mortality Database's thematic report 'Child Deaths due to Asthma or Anaphylaxis), Rosamund released statement calling on the Govemment lo acl now to prevent more senseless child deaths from asthma. Key points from the report that Rosamund references in her statement are: There were 54 child deaths due lo asthma belMeen April 2019 and March 2023 That's 1 death every 4 weeks (aged 2-17) All of the 54 children who died had been exposed to air pollution above WHO guidelines The death Tate is 4 times higher in deprived areas The Foundation continues to campaign for an Asthma & Allergy Tsar (o champKM Ihe cause within government and hold decision makers to account on their actions. 2.Raise awareness of the dangers of air pollution amongst the general public. The PFD report found that most people were not aware of the impact air Follution has on their and their children's, health or where lo get find infortnation about air pollution levels. By sharing Ella's story and her campaign work, Rosamund believes she is enabling people to make infomied decisions so they can lower their exposure to air pollution and to advocate for their families to health professionals and poltticians demanding change to clean up the air they breathe. Rosamund continues to raise awareness of air pollution and its effects by gThfing lalks and piesentations across the UK and globally. Her impact has been far-read)ing with media appearances on podcasts. TV. radio and news publications outstde of the UK. Notable international engagements induded interviews wtth CBC'S (Canadian Broadcasting Corporation). Radio One 'VVhat on Earth, show. CBC Radio is the largest radio network in Canada" Ihe 'What on Earth, show has between 1.000-10.000 monthly listeners. As well as the US based Institute for Science & Policy for their 'Clearing the podcasL International TV appearances induded TRTS World Roundtable news discussion show. TRT World is the English-language channel of the Turkish Radio and Television Corporation (TRT). Turkiye's national public broadcaster. TRfs English4anguage intemational news channel alone reaches 260 million homes in 190 countries. Rosamund was interviewed by ARD TV. a popular TV d7annel in GernnY with the second highest audien share. She was also interviewed by a Brdzilian TV nelwork as part of a larger ple about the impact of air pollution, which is expected to reach 11 million viewers. Additionally, Rosamund gave interviews to a leading Ilalian daily newspaper. Corriere della Sera (with substantial digital audien of over 3.9 million daily unique users and a daily print circulation of around 269.000 copies). As well as for an article in Spanish publication, Publico. a Fx)pular online publication. has 7.6 million unique monthly visitors to ils website.
THE ELLA ROBERTA FAMILY FOUNDATION TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 UK p(Klcast guest appearances induded Quentin Wilson's, Stop Buming Sluff podcast which reaches a global audience of over 3 millton. She also appeared on the investigative and current affairs weeY podcast, Media Stonn as well as on The Mummafeslo p(xlcast. frThted by Stella Creasy. Laboui and Cooperative MP for Walthamstow. Rosamund regularty features in the UK media. during the period she was inteNiewed by The Times and The Guardian and ITN and could be heard on Times Radio speaking aboirt the "direct lin between PM 2.5 and ils impact on health. BBC Radio London, BBC Radio 5 and LBC. Rosamund was also interviewed live by Kay Burley on the evei-popular Sky News, Breakfast show. commenting on the expansion of ULEZ and the invisible threat to children's lungs as new data shows that most playgrounds in Britain exed World H8alth Organization (WHO) limits on air pollution. Rosamund's views were also shared in an interviewwith the British Medical Journal for a feature on the prevention of fulure deaths reports. Throughout the year, Rosamund was a guest speaker al several conferences, induding the 1 Dth Wired Heatth Festival in London. She discussed the right to dean air. sharing her own personal story in a Q&A session as well as participating in a panel discussion: 'The Climale Crisis Is a Health Crisis, alongside The Lancet's, Marina Romanello. The conference was attended by over 600 people. She was also a guest speaker at The Grantham Centre Annual Symposium at Sheffield University. She took part in a Q&A panel discussion hosted by Grantham Centre for Sustainable Futures oidirector. Rosamund also attended the Austrian World Summit in Vienna, as guest of Arnold and the Schwafzenegger Instilute, to hdp showcase artist Dryden Goodwin's athork "Breathe" Towards the end of the period. Rosamund was a subject for the Taylor WessirKJ Photographic Commission. The National Portrait Gallery received over 37.000 visitors to the exhibilion. her portrait now hangs in the National Portrait Gallery's prestigious permanent collection. Rosamund vistied Manthester to meet fellow campaigners and health professionals who shared their experiences of air pollution An the cty region ahead of the Foundation's meeting with Mayor of Manchester. Andy Burnham, scheduled for January 2025. On Intemational Clean Air Day in Seplember. Rosamund joined cyclisls in Mountsfield Park. Lewisham for the start (and end) of Ride for Their Lives: a grassroots collective ot healthcare workers who cycle to galvanise action on the air quality crisis. Cyclists travelled through the local community. past Ella's old school and Lewisham Hospital where Ella spent so much of her last few years. The Foundation also partnered with outdoor dothing brand Palagmia on the inlemational series 'Running Up for Airf which aims to raise awareness globalty about air pollution. The Foundation were Patagonia's partner Fn the UK and attended an event where Rosatnund spoke. as well as an event in London vthere nJnners aimed to raise awareness about link between the itnpact of air pollution on physical activity. 3.Educate health professlonals= ensure health professionals are aware of the dangers of alr pollution, and that they tell their patlents about It. In the PFD report. the coroner was ConMed that Ihe dangers of air pollution were not being sufficiently communicated to patients and their carers by the medical profession. He recommended that this should be addressed through undergraduate and postgraduale training. as well as the professional medical bodies. In addition to this. the Foundation is committed lo promoting research into the links between air pollution and asthma. so that the medical profession and membets of the public can better understand the health risks and how they can be treated.
THE ELLA ROBERTA FAMILY FOUNDATION TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Throughout the period, Rosamund continued to focus on engaging with health professionals and students; notsble events induded her taking part in a one-toryce Q&A discussion at the Association of Respiratory Nurses (ARNS) Annual conferen where Rosamund shared her personal story and campaign work with over 240 professionals who attended. Rosamund was a guest speaker at the Instilute of Health Visitng Leadership Conferen. 'Change for the better: Leading towards a fairer and equttable futuie.. whtch brought together health visitors, health visiling leaders. policymakers, academics and partners from around the UK. Rosamund shared her Story before taking part in a Q&A panel discussion hosted by IHV'S CEO. Alison Morton. The conference was attended in-person by 200 professionals and just under 100 individuals online. Rosamund was also pleased to be able to share her campaign work at a University College London Hospitals, in-person training event in Windsix. Focussing on green health and air polluti, she addressed 40-50 doctors training as GPS in Camden. Rosamund gave a talk to student healthcare professionals al St George's, Universtty College London. The teaching event focused on health inequalities and raising awareness about the impact of air pollution. Rosamund was in-conversation Professor Debs Harding. Professor of Leaming and Innovation ft)r Practi, St George's School of Health and Medical Saences. As a guest of Professor Sir Stephen Holgate. Rosamund ViSTted Southampton where she delivered two talks for Clean Air South, a new partnership to tackle air pollution across central southem England. Rosamund spent the moming with Clean Air Soulh delegates at the University of Southampton's (Uos) Future Towns Innovation Hub. She then met medical students. nurses and consultants at University Hospital Southampton. At UHS. Rosamund aLso visited the National Insb'lule for Health and Care Research (NIHR) Southampton Clinical Research Facility to see trials that are improving treatments for children wrth asthma and other conditions. She was introduced to Nikita. a 13-year-old who is part of a trial for thildren with seveTe asthma. Rosamund attended an online pan-London training workshop: Leaming from asthma and allergy child deaths. The event was hosted by Norlh Central London Child Death Overview Panel and NHS England. The session aimed to share the leaming from child death reviews undertaken across London in order to improve practice. learn from individual cases and also themes thal have been identified through child deaths.
THE ELLA ROBERTA FAMILY FOUNDATION TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 ERFF'S Structure, Governance and management During 2024. Andrea Carey Fuller resigned as a Trustee on 6 March 2024. Joseph Taylor resigned on 18 January 2024 and Jennifer Davis resigned on 18 January 2024 . Emily Steadman and Hannah Omolulu,were appointed as Trustees on 16 May 2024. Rosamund Kissi Debrah. Barbara Gray and Sharon Famley conlinued as Trustees. Financial revlew Going concern After making appropriate enquiries. the Trustees have a reasonable expectation thal the Charity has adequate reSoUrS to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going conrn basis in preparing Ihe finCial statements. Further details regarding the adoption of the going concem basis can be fLwnd in the accounting policies Structure. govemance and management a. Constltution The Ella Roberta Family Foundation is a registered tharity. number 1158212. and is conslituted under a Trust deed. b. Methods of appointment or election of Trustees The management of the Charty is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed. c. Financial risk management The Truslees have assessed the major risks to which the Charity is exposed. in particular those related to the operafions and finances of the Charity Members, Ilability The Members of the Chaiity guarantee lo contribute an amount nol exeIng £1 to the assets of the Charity in the event of winding up.
THE ELLA ROBERTA FAMILY FOUNDATION TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Statement of Trusts85' responsibilities The Tnjstees are responsible for preparing ttr Trustees, report and the finanaal statements in a(ordanCe with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practtce). The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true afKJ fair view of the stste of affairs of the Charity and of its incoming resources and application of resources. induding its income and expenditure, f that period. In preparing these financial statements. the Trustees are required to: select suitable accounting policies and then apply them consislently. observe the methods and principles of the Chatities SORP (FRS 102); make judgments and accounting estimates that are reasonable and prudent" state whether applicable UK Accounting Standards (FRS 102) have been followed. subject to any material departures disclosed and explained in the financial statements. prepare Ihe finanaal statements on the going conrn basis unless it is inappropriate to presume that the Charity will continue in business. The Trustees are spOnSible for keeping adequate accounting records that are sufficienl to show and explain the Charity's transactions and disclose wilh reasonable accuracy at any time the financial position of the Charity and enable them to ensure that Ihe financial statements comply with the Charities Act 2011. the Charity (Accounts and Reports) Regulations 2008 and the FfOViSK)ns of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hen for taking reasonable steps for the prevention and detection of fraud and other itregularities. Approved by order of the members of the board of Trustees and signed on their behalf by.. Emily Steadman Trustee 27 September 2025
THE ELLA ROBERTA FAMILY FoufqDATION INDEPENDENT EXthtINER'S REPORT FOR THE YEAR ENDED 31 DECEMBKR 2024 Independent examiner's report to the Trustees of tbe Ella Roberta Fa1]Y Foundation ('the Charity,) I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2024. Responsibilities and basis of report As the Trustees of the Charity you are responsibl¢ for the preparation of the accounts in accordance with the requireftnents ofthe ChaTlties Act 2011 Cthe 2011 ACV). I report in respect of my examination of the Charity's accounts caTrÉed out under section 145 of the 201 l 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 2011 Act. Indepelldent Examiner's Statement I hav¢ completed ffty examination. I confiTJn that no matters have come to my attention in connection with the examinalion giving me cause to believe that in any material respect: accounting records were not kept in res1 of the Charit)1 &8 required by section 130 of the 2011 the accounts do not accord ivith those r¢cords" or the accounts do not comply with the applicable requiretnents concerning the fomi and content of accounts set out in the Charities {Ac¢ounts and Reports) Regulations 2008 other than any requtr¢m¢nt that the account5 give a "true a[ fair" vieiv ivhich is not a tnatter considered as part of an independent examination. Disclosure section I confirni that there ar¢ no matteTS to ivhich your attention should be draivn to enable a propel understanding of the accounts to be reached. This report is made solely to the Charity's Trustee5. as a body, in accordance ivith Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charitys Trustees those matters l am required to state to them in an independent examiner's report and for no olher purpose. To the fullest extent pcrniitted by law, I do not acccpt or assume responsibility to anyone other than the Charity and the Charity's Tntee5 as a body, for my work for this report. Signed Dated 711. /LS Noor ul Moobeen Sohail Khan FCA M.F. Khan & Co 375 Covenlry Road Binningham West Midlands BIO OSW Page 10
THE ELLA ROBERTA FAMILY FOUNDATION STATEMENT OF FINANCIAL ACTtvrrtES FOR THE YEAR ENDED 31 DECEMBER 2024 Restricted UnrestrÉcted Funds Funds 2024 2024 Total Funds 2024 Total Funds 2023 notes Income from: Donations and legacies Other trading activities 199,750 5.902 7.175 205,652 227.070 7.175 2,179 TotaI income 199,750 13,077 212.827 229.249 ExpeDditure on Raising funds Charitable activities 750 168.265 3.087 13,040 3.837 181,305 324 149.912 Total Expenditure 169,015 16.127 185,142 150,236 Net movement in funds 30,735 (3.050) 27.685 79,013 Reconciliation of funds Total funds brought forward Net moveinent in funds Transfer between funds 112,244 30.735 422 38,202 (3,050) (422) 150,446 27.685 71,433 79,013 Total funds Caled forward 143.401 34.730 178,131 150,446 The statement of financial activities includes all gains and loss¢s recognised in the year The llotes on pages 13 to 26 fomi part of these financial statements Page li
THE ELLA ROBERTA FAMILY FOUNDATION BALANCE SHEET AS AT 31 DECEMBER 2024 notes 2024 2023 2023 Fixed asset Tangible assets 6.865 7,386 6.865 7,386 Currenl assets Debtors Cash at bank and in hand 12 7,500 139,292 177.106 177,106 13 (5.840) 146.792 (3,732) Creditors: amounts falling due within one year Net current a53ets 171.266 143,060 Total 8ssels less current liabilities 178,131 150,446 Net assets excluding pension assets 178,131 150,446 Totsl net assets 178,131 150,446 Charity funds Restricted funds Unrestricted funds 14 14 143.401 34,730 112,244 38,202 Total funds 178,131 150,446 The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by 11 Emily Sieadman Date Irlog /L5 The Tjotes on pages 13 to 26 forni part of these financial statements Page 12
THE ELLA ROBERTA FAMILY FOUNDATION NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 General information Ella Roberta Family Foundation is a charitable incorporated organisation registered in England and Wales under charity number 1158212 and company number CEOO1609. Accounting policies 2.1 Basis of accounting The financial statements have en prepared in accordance with the Charities SORP (FRS 102)- Accounting and Reporting by Charities: Statemenl of Recommended Practice applicable to charities preparlng their accounts in accordance with the Financial Reporfing Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019) the Financial Reporting StaTRdard applicable in the UK and Republic of treland (FRS 102) and the Charities Act 2011. The financial statements have been prepared lo give a "true and fair ' view and have departed from the Charities (ACcoLtS and Reports) Regulation 28 only to the extent required to provide a true and fair" view. This departure has involved following the CTrMrity SORP (FRS 102).published tn October 2019 rather than the Accounting and Reporting by Charities". Statement of Recoinmended Practice effective from l April 2005 which has since been withdrawn. The Ella Roberta Family Foundalion meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. 2.2 Income All income is recognised once the Charity has entiilement to the income. It is probable that the income will be received and the amount of incorne receTvable can be measured reliably. Grants are included in the Statement of Financial Activities on receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as defeTred income. WheTe entitlement occurs fore incorne is received, the income is accrue¢t 2.3 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer the economic benefit to a third party, it is probable that the economic bcnefit will be required in settlement and the ainount of the obligation can be measured reliably. Expenditure is classified by activity. The cosls of each activity ar¢ made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to the activity. Shared costs which contribute to more than one activity and support costs Page 13
THE ELLA ROBERTA FAMILY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER2024 2.3 Expenditure (continued) which are not attri11ab]e to a single activity are apportioned between those activities on a basis Consistent with the use of resources. Central staff costs are allocated on the basis of time spent. and depreciation charges allocaled on the portion of the et'S use. Expenditue on raising funds includes all expenditure incurred by the Charity raise fillS for its charitable purposes and includes costs of all fijndraising activities events and non-charilable trading. Expenditure on charilable activilies is incurred on directly UJKlertaking the activities which further the Charity's objectives, as well as any associated support costs. All expenditure is inclusive of trrecoverable VAT. 2.4 Tangible fixed assets and depreciation Tangible assets costing £100 or more a capitalised and recogni5ed ivhen fulure economic benefits are probable and the cost or value of the asset can be me&sur¢d ieliably. Tangible fixed assets a initially recognised at cost. After recognitio under the cost model, tsngible fixed assets are measured at Cost less accumulated depreciation and any accumulated impainnent losses. All costs incurred in brtnging a tangible fixed asset into its intended working ondition should included in the measurement of cost. Depreciation is charged so as to allocate the cost of tsngtble fixed assets less their Tesidual value over their estimated useful lives, using the straight line basis Meth1. Depreciation is provided on the basis otyice structure Office equipment l(P/o of cost 250A of cost 2.5 Debtors Trade and other debtors are OgniSed at the settlement amount after any trade discount offered. Pr¢payrAents are values at the amount prepaid net of any trade disounts due. 2.6 Cash at bank and in hand. Cash at bank- and in hand includes cash and short tem high liquidity investments with a short maturity of three montlLS or les5 fmm the dale of acquisition or opening of the deposlt or similar account. Page 14
THE ELLA ROBERTA FAMILY FOUNDATION NOTES TO THE FINANCIAL sfATEME]YTS FOR THE YEAR ENDED 31 DECEMBER2024 2.7 Liabilities and provisions L.iabilities are recognised where there is 8n obligation at the balance sheet date as a result of a past event, it is probable tbat a transfer of economic InefIt will be required in settlement, and the amount of the settlement can b¢ estimated reliably. 2.8 Financial instrumen15 The Charity onIy has fJnancAa] assets and financiat liabililies of a kind that qualify as a basi financial instrumenl. Basic financial iAstruments are initially recogllised at transaction value and subsequently measured at their Settl¢nnt value, with the exception of bank loans which are sUbqUentIY measured at atnortised cosls using ihe effective interest m¢thod. 2.9 Pensions The Charity operates a defined contribution pension scheme and the pension charge represents the amount payable by the Charity to the fund in respect of the year. 2.10 Fund accounting Gen¢ral funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the gaieTal objectives of the Llwity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have Ixen set aside by the Trustees for particular Purposes. The aim and use of each designated fund is set out in the notes to the financial stateTnents. Restricted funds are funds which are to be used in accordance with the spectfic restrictions imposed by donors or which have been rdised by the Charity for particular puwises The costs of rdising and adininistering 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. Page 15
THE ELLA ROJIERTA FAMILY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Jncome from donations and legacies Restricted LJnrcstricted funds funds 2024 2024 Total funds 2024 Donations Grants 5.902 5,902 199,750 199.750 199,750 5.902 205,652 Restrficted Unrestricted funds funds 2023 2023 Total funds 2023 Donations Grants 10,492 203,309 13,269 23,761 203.309 213,801 13.269 227.070 Income from other trading activities Income from fund raising events Restricted Unrestricted fuvK15 funds 2024 2024 Total funds 2024 Speaker fees 7.175 7,175 7.175 7.175 Page 16
THE ELLA ROBERTA FAMILY FOUNDATION NOTES TO THE FINANCIAL STATEIVIENTS FOR THE YEAR ENDED 31 DECEMBER2024 Income from other trading activities (conlinued) Income from fund raising events Restriaed Unrestricted funds funds 2023 2023 Total fLU]ds 2023 Speaker fees 2,179 2,179 2,179 2,179 Expenditure on raising funds Cost of raising voluntary income Restricted Unrestricted nds funds 2024 2024 Total nds 2024 Fundraising costs 750 3.087 3,837 750 3,087 3.837 Restricted Unrestricted funds funds 2023 2023 Total funds 2023 Fundraising costs 324 324 324 324 Page 17
THE ELLA ROBERTAFAMILY FOUNDATION NOTES I'O I'HE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Analysis of expenditure on charitable activities Summary by fund type Restricted Unrestricted funds 2024 Total funds 2024 2024 Campaigning Consultants costs 167,065 1,200 13.040 180,105 1,200 168,265 13,040 181,305 Restrtcted Unrestricted funds 2023 Total funds 2023 2023 Campaigning Consultants costs 131,514 7,200 2.314 8.884 133,828 16.084 138,714 11,198 149,912 Analysis of expenditure by aclivities Activities undertaken directly 2024 Support costs Total funds 2024 2024 Campaigning Ella Statue l35,765 24.885 19,420 155,185 1.235 26,120 160.650 20,655 181,305 Page 18
THE ELLA ROBERTA FAMILY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Analysis of expenditure by activities (continued) Activities Undertaken directly 2023 Support costs Total fimds 2023 2023 Campaigning Ella Ststue 122.052 9.430 16.867 1.563 138,919 10,993 131,482 18,430 149.912 Independent examiner's remuneration 2024 2023 Fee5 1.800 1,800 Staff costs 2024 2023 Wages and salaries Social security costs Contributions to defined contribution pension schemes 115,842 8,476 7.697 93.336 6,416 7,200 132.015 106,952 Page 19
THE ELLA ROBF,RTA FAMILY FOUNDATION NOTES TO THF FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Staff costs (continued) The average num1[ of persons employed by lh¢ charity during the year was as follows: 2024 2023 Founder Administrative The nuTnber of employees whose employee bcnefits (excluding employer pension costs) exceeded £60,000 was 2024 2023 In the band £80.000 to £90,000 In the band £90.000 to £1 00,000 l O Trustees, remuneration and expenses During the year. one or more of th¢ Trustees has been remunerated or has re]Ved other benefits from an employment wlth the Charity. The remuneration w&$ pald for services in promoting the airns of the charity arKI acting as a spokesperson, as authorised by the Charity's constitution. Trustees, remuneratioii was paid as follows: 2024 2023 Rosamund Adoo-Kissi-Debrah Remuneration Pension contributions paid 91,518 7.200 90.000 7,200 Page 20
THE ELLA ROBERTA FAMILY FOUNDATION NOTES TO TIIE FINANCIAL STATEIMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 10 Trustees. remuneration and expenses (continued) During the year ended 31 December 2024. expenses weTe reimbursed or paid directly to two Trustees broken down as follows 2024 2023 Trnvel Welfare Telephone 3,412 1,235 488 1.758 883 496 5.135 3,137 11 Tangible fixed assets Office Office ment structure ui Total Cost or valuation At l January 2024 Addition5 Disposals 9,465 10,531 759 759 At 31 D¢¢ember 2024 1,825 9.465 11,290 Depreciation At l January 2024 Charge for the year Disposals 266 333 1879 947 3,145 1,280 At 31 December 2024 599 3,826 4,425 Net book value At 31 Decelnber 2024 1,226 5,639 6,865 At 31 December 2023 800 6,586 7.386 Page 21
THE ELLA ROBERTA FAMILY FOUNDATION NOTES TO TIJE FINMCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER2024 12 Debtors 2024 2023 Due within one year Trade debtols Other debtors 7,500 7.500 13 Creditors: Amounts falling due within oneyear 2024 2023 CreditOTS Accruals and def¢rred income 3,515 2.325 1,932 1.800 5,840 3.732 14 Statement of funds Statement of funds- current year Balance at l January 2024 Balance at 31 December Income Expenditure 2024 Unrestricted funds Designated funds - Ella Statue General funds 11.670 26.532 (11,670) (4.879) 13,077 34,730 Total unrestricted funds 38.202 13.077 (16,549) 34,730 Page 22
THE ELLA ROBERTA FAMILY FOUNDATION NOTES TO THE FINANCIAI, STATFMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 14 Statement of funds {continued) Statement of funds- currenl year Balance at l January 2024 Balance at 31 December Income Expenditur¢ 2024 Restricted funds CAF IOUH Ella Statue Welfare 69,709 22,230 19,492 813 142,500 52,250 5.0(K) 422 {130,411) (24,154) (13,215) (1,235) 81,798 50,326 11,277 Total restricted funds 111244 200,172 (169,015) 143.401 Balance at l January 2024 Balance at 31 Decen]ber Income Expenditure 2024 Total of funds 150.446 213.249 (185,564) 178,131 Statement of funds Statement of funds - previous year Balance at l January 2023 Balance at 31 December Income Expenditure 2023 Unrestricted funds Designated funds - Ella statue General funds 13.058 21218 8.042 (9.430) (2,092) 11,670 26.532 TotaI unrestricted funds 34.276 15,448 (11,522) 38,202 Page 23
THE ELLA ROBERTA FAMILY FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER2024 14 Statement of fund5 (CODtinued) Statement of funds - previous year Balance at l January 2023 Balance at 31 Deccmber Income Expenditure 2023 Restricted funds CAF IOUH Ella Ststue Grant Plus Welfare Unallocated 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 (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 Incom¢ Expenditure 2023 Total of funds 71.433 229,249 (150.236) 150,446 15 Summary offunds Summary of funds - current year Balance at l January 2024 Balance at 31 December Income Expenditure 2024 Designated funds General funds Restricted funds 11.670 26.532 112,244 (11.670) (4,879) 34,730 (169.015) 143.401 13,077 200,172 150,446 213,249 (185,564) 178,131 Page 24
THE ELLA ROBERTA FAMILY FOUNDATIOIN NOTES TO THE FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 16 Anaty5is of net assets betiveen funds Current year Restricted Llnrestri¢ted funds funds 2024 2024 Total funds 2024 Tangible fixed assets Current assets Creditors due within one year 6,865 6.865 30.190 177.106 (1325) (5,840) 146,916 (3,515) Total 143,401 34,730 178.131 Prior year Restricted Unrestricted funds funds 2023 2023 Total funds 2023 Tangible fixed sssets Current assets Creditors duc within one year 7,386 7,386 33.108 146,792 (1.800) (3.732) 113,684 (1,932) Total 11,752 38.694 150,446 17 Reconciliation of net movement in funds to net cash flow from operation acttvities 2024 2023 Net incomel(expenditure) for the year (as per SOFA) DepreciatÈon Fixed assets Debtors Creditors 27,685 79,013 1,280 1,572 (759) (1,066) 7,500 (6,626) 2.108 2,368 Net cash provided byl(used in) operating aclivities 37,814 75,261 Page 25
THE ELLA ROBERTA FAMILY FOUNDATION NOTES TO THE FlI¥ANCIAL STATF,MENTS FOR THE YEAR ENDED 31 DECEMBER2024 18 Analysis of cash aDd cash equtYaleDts 2024 2023 Cash at bank 177.106 J39,292 19 Analysis of change in net debt Balan at l January 2024 ash Balance at flows. December 2024 Cash at bank 139292 37.814 177.106 20 Pension commitments The charity operates a defined pension contribution scheme. The assets of the scheme are held separately from ihose of the charity in an independently administered fijnd. The pension cost charge represents contributions payable by the charity to the fund and amounted to £7,697 (2023- £7,200) 21 Aim and use of restricted funds The aim and use of the restrict funds is to meet the costs of raising awarcness and educating the public about thc impact of air polliition on the health of the population Page 26