OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

← Rotherham Federation Of Communities Ltd

2025-01-31-accounts

Rotherham Federation of Communities Limited

Financial Statements for the year ended 31st January 2025

Charity number: 1158600 Registered England and Wales

Company number: 5913521 Company limited by guarantee

Call: 07926 450 250 Email: info@hslaccountancysolutions.co.uk www.hslaccountancysolutions.co.uk

Rotherham Federation of Communities Limited) Contents of the financial statements for the year ended 31st January 2025

Page
Administrative details 1
Trustees (Directors) annual report 2 -5
Independent Examiners Report 6
Statement of Financial Activities 7
Balance sheet 8
Notes to the accounts 9 - 13

Rotherham Federation of Communities Limited Administrative details for the year ended 31st January 2025

Charity registered number

1158600 (Registered on 17th September 2014)

Company registration number 5913521 (Registered on 22nd August 2006) 5913521 (Registered on 22nd August 2006) 5913521 (Registered on 22nd August 2006)
Trustees (Directors) Mary Jacques Chair Appointed 19/03/2014
David Ramsden Secretary Appointed 30/03/2016
Kay Bacon Treasurer Appointed 13/03/2015
Wendy Birch Vice Chair Appointed 26/04/2018
Jo Workman Appointed 27/02/2023
Barry Dealey Appointed 21/05/2024
Stella Parkin Appointed 31/03/2015
Keith Stringer Appointed 27/02/2023
Trustees (Secretary) David Ramsden
Appointed 03/10/2024
Terry Adair Secretary Resigned 20/07/2024
Registered address Springwell Gardens Community Centre
Eastwood View
Rotherham
S65 1NH
Bankers Cooperative Bank Plc
PO Box 250
Delf House, Southway
Skelmersdale
WN8 6WT
Santander UK plc
2 Triton Square
Regent’s Place
London
NW1 3AN
Unity Trust Bank
9 Brindley Place
Birmingham
B1 2HB
Independent Examiner K L King ACA
K L King Accountants
39 Kirkby Road
Hemsworth
Pontefract
WF9 4BA

.

Page 1

Rotherham Federation of Communities Limited Trustees (Directors) Annual Report for the year ended 31st January 2025

__________________

The Trustees, who are also Directors of the charity for the purposes of the Companies Act, submit their annual report and financial statements for the year ended 31st January 2025.

Exemptions

The Trustees have taken advantage of the exemptions available to small companies, including the audit exemption (see statement on balance sheet).

Structure, governance and management

On the 17th September 2014, Rotherham Federation of Tenants and Residents Limited, a company limited by guarantee, registered with The Charity Commission to form Rotherham Federation of Communities Limited, an incorporated charity.

The Charity was established under a Memorandum of Association which established the objects and powers of the company and is governed under the Articles of Association. The Memorandum and Articles of Association were registered on 22nd August 2006, since amended on 21st October 2014.

In the event of the company being wound up members are required to contribute £1 each only. The Charity is run by the board of Trustees (Directors) with day to day management in the hands of the Chief Executive Officer.

Appointment of Trustees (Directors)

Up to 9 Trustees are elected by the Charity's membership, 8 Trustees are elected to support geographical areas of Rotherham, and two Trustees are elected from communities of interest. Up to 3 Trustees are co-opted by the trustees. Due to geographical Ward changes across the borough during 2020, Trustees will represent alternative areas of the borough from May 2020 onwards - North, South, East and West Rotherham. This changes from the “Area Assembly” geographies that had been in place previously.

Objects

Objects of the Charity are:

(a) To develop the capacity and skills of the members of the socially and economically disadvantaged community of Rotherham in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society.

(b) To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society. For the purpose of this clause 'socially excluded' means being excluded from society, or parts of society, as a result of one of more of the following factors: unemployment; financial hardship; youth or old age; ill health (physical or mental); substance abuse or dependency including alcohol and drugs; discrimination on the grounds of sex, race, disability, ethnic origin, religion, belief, creed, sexual orientation or gender re-assignment; poor educational or skills attainment; relationship and family breakdown; poor housing (that is housing that does not meet basic habitable standards);crime (either as a victim of crime or as an offender rehabilitating into society).

Risk management

The Trustees have conducted a review of the major risks to which the charity is exposed. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the project.

Statement of Public Benefit and Main Activities

The Trustees have had due regard to the guidance issued by the Charity Commission on public benefit. Rotherham Federation is providing its beneficiaries with the skills, knowledge and the capacity to improve their lives and the lives of others in their communities.

Community capacity building

Rotherham Federation aims to utilize the Community Organising approach to empower communities, enabling residents to devise their own solutions while fostering a robust network of community groups. Our goal is to enhance community pride, belonging, and spirit in the Rotherham Borough.

Core Objectives:

  1. Ensure that every individual has a voice in their community.

  2. Create happier, more cohesive living and working environments.

  3. Facilitate the development of local solutions to address community-specific challenges.

  4. Influence strategic stakeholders to better grasp local needs.

  5. Foster collaboration to tackle wider borough issues.

Page 2

Rotherham Federation of Communities Limited Trustees (Directors) Annual Report for the year ended 31st January 2025

Our capacity-building initiatives focus on:

Support Services Provided:

Heart of the Community Project

The Heart of the Community initiative has concluded (December 2024) but was instrumental in engaging six Rotherham communities to foster pride and connectedness post-pandemic. Key achievements include:

We are delighted in the impact this project has had over the past 3 years and also the commitment from our team and the community volunteers who have given so much.

Cost of Living Crisis Initiatives

Making Our Money Go Further Project: After four successful years, this project has supported individuals in managing their finances effectively. It will continue for another year, focusing on six specific areas in Rotherham with a mission to change community perceptions regarding money management. At the end of year 4 we have now supported over 3400 people at community sessions, 1300 of which have received support from Citizens Advice. Those involved have passed on their knowledge to a further 2000 people and 5000 who were previously unaware, now know where to go for help.

More Energy Know How: This ongoing project aims to reduce energy usage and costs for residents through training and support. Our focus is to:

Local volunteers are engaged to lead energy-saving initiatives, focusing on health improvement and community empowerment.

Open Arms Project

Launched in February 2023, Open Arms provides drop-in sessions for financial and social inclusion support. Over 2,500 individuals have benefited from this program, which focuses on making effective use of community resources. Our focus areas are Dalton, Canklow, East Herringthorpe, East Dene, Ferham, Masborough, Munsbrough, Maltby, Dinnington, Wath Upon Dearne. We are seeing more use of the centres now and our programme of planned community open day events to help raise awareness has been a success.

Page 3

Rotherham Federation of Communities Limited Trustees (Directors) Annual Report for the year ended 31st January 2025

Money Skills for Life

Beginning in September 2023, this program aims to enhance the financial literacy of residents with low-level maths skills, ultimately enabling them to pursue further educational opportunities. Our approach will be to use money management to show learners how much they do know/understand about maths, and ultimately support them to become involved in taking on additional maths learning opportunities and qualifications. Over the two-year period we will support 500 local people through the delivery of taster sessions and full day training sessions delivered on outreach at community venues in the most deprived areas of Rotherham.

We would like to thank our teams working on these great community-based projects, for their energy and commitment in doing all they can to save local people money and support them through some incredibly difficult times. They have made such a difference to so many people and supported everyone in a non-judgemental and compassionate manner.

Partnership with RMBC

Collaborative Framework: Rotherham Federation aligns with RMBC’s Thriving Neighbourhood Strategy to enhance community quality of life. Our approach includes:

Support Services Provided:

Tenant Scrutiny

Empowerment through Accountability: Tenant scrutiny enables residents to hold landlords accountable, fostering transparency and responsiveness in housing services. Recent reports have been positively received by Rotherham Council, with ongoing reviews to further enhance tenant engagement.

Engaging Underrepresented Tenant Groups

Rotherham Federation is committed to increasing engagement with diverse communities. This involves:

Conclusion

Rotherham Federation remains dedicated to building community capacity and resilience, navigating challenges such as the cost-of-living crisis, and fostering inclusive participation across diverse tenant groups. Our ongoing initiatives aim to empower individuals, enhance community spirit, and create sustainable solutions for local issues

Grant making policy

A Grant making Policy for the Charity was agreed by Trustees in June 2016 and reviewed in May 2021. The trustees apply the funds of Rotherham Federation at their discretion and in accordance with the charitable purposes and objectives of the charity. The amount of work or number of projects that can be supported by the trustees is necessarily limited to the amount of funds that are available for distribution each year. The trustees have determined that the current priorities for funding are small grants in the following areas:

In awarding grants, the trustees focus on supporting smaller community organisations in the Borough of Rotherham. Grants are publicly advertised and planned with a simple application process each with a named staff coordinator. The trustees carry out sufficient due diligence on any potential beneficiary.

Financial Review

The principal funding of the charity has continued to diversify this year from mainly grant contract only, to charitable grants covering operational and core costs. The Trustees are satisfied with the financial position of the charity and that the Charity have sufficient funds to cover all upcoming commitments.

Page 4

Rotherham Federation of Communities Limited Trustees (Directors) Annual Report for the year ended 31st January 2025

Reserves policy

Rotherham Federation needs reserves to:

Plans for the future

The charity will continue to carry out activities to support its beneficiaries as outlined in the charity’s strategic plan and continue to work hard to develop income streams that provide security and sustainability moving forward.

Statement of Directors and Trustees' responsibilities

preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law 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 charitable company and the group and of the incoming resources and application of resources, including the income and expenditure of the charitable company and the group for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and of the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small company provisions:

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Signed on behalf of the directors:

Signed:

Name and position: Mary Jacques, Director

Date: 9[th] April 2025

Page 5

Rotherham Federation of Communities Limited Independent Examiners report to the Trustees (Directors) for the year ended 31st January 2025

I report on the accounts of the Rotherham Federation of Communities Limited for the year ended 31 January 2025 which are set out on pages 7 to 13.

Respective responsibilities of trustees and examiner

The charity’s trustees (who are also the directors of the Company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination being a member of the ICAEW.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that, in any material respect, the requirements:

  1. accounting records have not been kept in accordance with section 386 of the Companies Act 2006; 2. the accounts do not accord with such records:

  2. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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

K L King ACA K L King Accountants 39 Kirkby Road Hemsworth Pontefract WF9 4BA

Date 09/04/2025

Page 6

Rotherham Federation of Communities Limited Statement of Financial Activities (Incorporating the Income and Expenditure Account) for the year ended 31st January 2025

Notes
Income from:
2
Grants and donations
Charitable activities
Investments
Other
Total
Expenditure on:
3
Raising funds
Charitable activities
Other
Total
Net income/(expenditure)
Transfers between funds
Net movement in funds after transfers
Total funds brought forward
Total funds carried forward		 Unrestricted Designated
Restricted
Total
Total
Funds
Funds
Funds
2025
2024
£
£
£
£
£
35,246
0
547,480
582,726
580,704
189,972
0
0
189,972
221,801
1,010
0
0
1,010
828
0
178
226,228
0
547,480
773,708
803,511
1,183
0
3,378
4,561
3,874
167,113
0
549,431
716,544
812,293
0
0
168,296
0
552,809
721,105
816,167
57,932
0
-5,329
52,603
-12,656
0
0
0
0
0
57,932
0
-5,329
52,603
-12,656
175,122
220,810
148,476
544,408
557,064
233,054
220,810
143,147
597,011
544,408

The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared. All the above amounts relate to continuing activities.

The accounting policies and notes on pages 9 to 13 form part of these financial statements.

Page 7

Rotherham Federation of Communities Limited Balance sheet As at 31st January 2025

Unrestricted Designated Unrestricted Designated Restricted 2025 2024
Funds Funds Funds Total Total
Notes £ £ £ £ £
Fixed Assets 5 0 0 0 0 0
Current Assets
Debtors 6 2,505 0 37,901 40,406 11,499
Cash at bank & in hand 232,070 220,810 105,245 558,125 561,581
234,575 220,810 143,146 598,531 573,080
Liabilities
Creditors - amounts due within one year 6 -1,520 0 0 -1,520 -28,672
Deferred income 6 0 0 0 0 0
-1,520 0 0 -1,520 -28,672
Net current assets 233,055 220,810 143,146 597,011 544,408
Net assets 233,055 220,810 143,146 597,011 544,408
Funds of the company
Unrestricted Funds 7 233,055 175,121
Designated Funds 220,810 220,810
Restricted Funds 143,146 148,477
Total funds 597,011 544,408

For the year 31st January 2025, the company is entitled to the audit exemption under section 477 (2) of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

a) ensuring the company keeps accounting records which comply with section 386; and

b) preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year, and its profit or loss for the financial year, in accordance with the requirement of the companies Act 2006 relating to accounts, so far as is applicable to the company.

Small company provisions:

These accounts have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

The directors declare that they have approved the accounts above.

Signed:

Name and position: Mary Jacques, Director

Date: 9[th] April 2025

The accounting policies and notes on pages 9 to 13 form part of these financial statements.

Page 8

Rotherham Federation of Communities Limited Notes to the financial statements for the year ended 31st January 2025

1. Accounting policies

1.2. Incoming resources

Where incoming resources have related expenditure (as with fund-raising or contract income) the incoming resources and related expenditure are reported gross in the Statement of Financial Activities.

Grants and donations are only included in the Statement of Financial Activities when the company has unconditional entitlement to the resources.

Contractual income is only included in the Statement of Financial Activities once the related goods or performance related services have been delivered.

Investment income is included in the accounts when receivable.

1.3. Expenditure

Expenditure is charged to the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered. Expenditure is classified under headings that aggregate all costs related to that 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.

Charitable expenditure comprises those costs incurred in the delivery of the charity’s activities and services for its beneficiaries, including both direct and support costs. The expenditure has been analysed but usage.

Professional fees include those costs associated with meeting constitutional and statutory requirements, including Accountancy fees.

1.4. Fund accounting

Restricted funds are funds received from donors which are subject to restrictions on the purposes for which they may be used of which have been raised for a specific project. Unrestricted funds are those where there are no externally imposed restrictions. These include funds freely available to the charity for expenditure or appropriation to reserves for internally designated purposes.

1.5. Assets

Tangible assets are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost, or, if gifted, at the value to the company on receipt.

Page 9

Rotherham Federation of Communities Limited Notes to the financial statements for the year ended 31st January 2025

1.6. Debtors

Debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.

1.7. Cash

Cash comprises bank deposits repayable on demand and any short-term highly liquid investments with a maturity date of three months or less from the date of acquisition or opening of the deposit or similar account.

1.8. Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount, usually the invoice amount.

Accrued charges are normally valued at their settlement amount.

1.9. Taxes

The company is not VAT registered. As a Charity the company is exempt from taxation on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of chargeable gains Act section 505 of the Taxes Act 1988 or s256 of the Taxation of chargeable gains Act 1992 to the extent that these are applied to its charitable objects.

2. Income from:

Grants and donations
Awards for all - Deaf Futures
Awards for all - Winter Warm
Big Lottery - Big Local
Big Lottery - Heart of the Community
Big Lottery - Making Our Money Go Further
Big Lottery - Cost of living
Deaf Futures - Better Mental Health Fund
Energy Savings Trust
Garfield Weston
HMRC
General Donations
RMBC - Easter event
UK Shared Prosperity - Multiply
UK Shared Prosperity - Open Arms
Charitable activities
Contract income - Housing Revenue Account
Contract income - Big Local
Contract income - RMBC Friendship
Raising funds
Fundraising
Investments
Bank interest		 General
Designated
Restricted
Total
Total
Fund
Fund
Fund
2025
2024
£
£
£
£
£
0
0
20,000
20,000
0
0
0
19,860
19,860
0
0
0
0
0
43,886
0
0
49,723
49,723
98,060
0
0
149,515
149,515
162,117
0
0
0
0
39,278
0
0
11,156
11,156
2,084
0
0
105,610
105,610
111,839
15,000
0
0
15,000
0
4,934
0
0
4,934
5,000
14,712
0
0
14,712
0
600
0
0
600
0
0
0
55,521
55,521
33,700
0
0
136,095
136,095
84,740
35,246
0
547,480
582,726
580,704
185,000
0
0
185,000
186,667
0
0
0
0
2,634
0
0
0
0
32,500
185,000
0
0
185,000
221,801
4,972
0
0
4,972
178
1,010
0
0
1,010
828

Page 10

Rotherham Federation of Communities Limited Notes to the financial statements for the year ended 31st January 2025

3. Expenditure on
General Designated Restricted Total Total
Fund Fund Fund 2025 2024
Raising funds £ £ £ £ £
Advertising and publicity 1,183 0 3,378 4,561 3,874
Charitable activities
Direct costs
Activity and project costs 4,743 0 47,646 52,389 61,147
Donations 0 0 0 0 178
Events and meetings 2,802 0 19,146 21,948 34,420
Examination of accounts 650 0 1,122 1,772 2,000
Grants 492 0 30,787 31,279 103,800
Interpreter 2,485 0 6,617 9,102 9,917
Photocopying Costs 0 0 0 0 130
Professional fees 3,501 0 0 3,501 6,597
Staff costs 107,261 0 317,298 424,559 374,769
Volunteer expense and training 292 0 623 915 7,734
Youth club 0 0 0 0 14,850
122,226 0 423,239 545,465 615,542
Support costs
Bank Charges 71 0 0 71 72
Equipment 188 0 5,000 5,188 6,382
ICT Support 374 0 1,510 1,884 1,552
Insurance 671 0 1,895 2,566 2,405
Membership & subscriptions 644 0 2,184 2,828 2,142
Photocopying 535 0 2,655 3,110 1,886
Postage, stationery & supplies 809 0 1,711 2,510 2,964
Professional Fees 13,415 0 12,237 25,652 20,687
Rent, rates, heat & light 0 0 6,048 6,048 10,584
Staff costs 23,745 0 80,496 104,241 132,390
Staff training and expenses 1,902 0 3,174 5,076 5,638
Telephones & broadband 2,391 0 7,384 9,775 8,229
44,745 0 124,294 169,039 194,931
Governance
Examination of accounts 1,520 1,520 1520
Meeting costs - Trustees 142 378 520 300
142 0 1,898 2,040 1,820
4.
Grants made during the year
2025 2024
Grants Purpose £ £
To provide financial support to small groups to carry out a
Activity grants community activity 0 20,484
Initial start up grants To provide financial support to newly formed groups 492 543
Grant to partners To deliver a joint project with Rotherham Ethnic Minority Alliance 0 7,500
Grant to partners To delivery a joint project providing debt advice 30,787 75,273
31,279 103,800

Page 11

Rotherham Federation of Communities Limited Notes to the financial statements for the year ended 31st January 2025

5. Fixed assets

There were no fixed assets during the period of these accounts.

6. Debtors and creditors

Debtors and creditors
Trade debtors
Prepayments
Creditors due in one year
Deferred income		 2025
2024
£
£
38,397
9,605
2,009
1,895
40,406
11,499
-1,520
-28,672
0
0
-1,520
-28,672

.

7. Movement of funds

Movement of funds
Restricted funds
Awards for all - Deaf Futures
Awards for all - Winter Warm
Big Lottery - Cost of living
Big Lottery - Heart of the Community
Big Lottery - Making our money go further
Deaf Futures - Better Mental Health Fund
Energy Savings Trust
Held as custodian
UK Shared Prosperity - Multiply
UK Shared Prosperity - Open Arms
Designated funds
Redundancy and closure costs
Unrestricted funds
General funds
Total funds		 Opening
Incoming
Resources
Closing
Balance
Resources
Expended
Balance
£
£
£
£
0
20,000
0
20,000
0
19,860
-9,419
10,441
15,537
0
-15,537
0
42,898
49,723
-92,621
0
67,147
149,515
-142,129
74,533
0
11,156
-11,156
0
0
105,610
-105,610
0
5,125
0
0
5,125
10,915
55,521
-33,388
33,048
6,854
136,095
-142,949
0
220,810
0
0
220,810
175,122
226,228
-168,296
233,054
544,408
773,708
-721,105
597,011

Restricted Funds

Page 12

Rotherham Federation of Communities Limited Notes to the financial statements for the year ended 31st January 2025

8. Funds held as custodian

These funds are held on behalf of beneficiary organisations that do not have bank accounts or, require support from Rotherham Federation in respect of managing their finances. Transactions relating to these funds are recorded in Rotherham Federation's financial system and categorised as Restricted Funds.

Breakdown of Funds held as custodian
Group without bank accounts
Big Local - Fundraising		 2025
2024
£
£
5,125
5,125
0
0
5,125
5,125

9. Designated funds

The designated funds are unrestricted in nature. These funds have been set aside by the Trustees in accordance with the Charity's Reserves Policy, which is, to have at least 3 months operating costs, staff redundancy costs and closure costs, and alternative accommodation costs.

10. Salaries

alaries
Salaries details
Salaries
Social security costs
Pension		 2025
2024
£
£
461,395
442,532
42,496
40,264
24,908
24,363
528,800
507,159

No person received emoluments of more than £60,000.in the year.

The average number of staff during the year was 17 FTE (2024:17 FTE).

11. Pensions

Retirement benefits are funded by contributions by the charity and its employees to defined contribution pension schemes, which are financially separate from the charity.

12. Net incoming (outgoing) resources are stated after charging;

et incoming (outgoing) resources are stated after charging;
Depreciation of tangible assets
Accountancy fees		 2025
2024
£
£
0
0
500
500
500
500

13. Company Limited by Guarantee

The charity is a company limited by guarantee and has no share capital. The liability of each member, in the event of a winding up, is limited to £1.

14. Directors Remuneration

No remuneration was received by any directors in the period of these accounts. Only expenses properly incurred were reimbursed. During the period of accounts, no expenses were reimbursed.

15. Related Party Transactions

There were no related party transactions during the period of the accounts.

16. Previous period comparison

Where available, the previous period’s figures have been included for comparison purposes only.

Page 13