Supporting & Facilitating Small Charities & Voluntary Organisations Registered Charitable Incorporated Organisation, No: 1161963 Trustees’ Annual Report & Statement of Financial Activity for the Year Ended 30 June 2023 ## Trustees Daniela Amasanti De Bono Herakles Koumoullos Brian Seaton Pauline Seaton William Taylor Small Charity Support: Trustees’ Annual Report & Financial Statements Page 1 of 17 Supporting & Facilitating Small Charities & Voluntary Organisations ## Trustees’ Annual Report & Statement of Financial Activity for the Year Ended 30 June 2023 ## Contents ||Contents|Contents| |---|---|---| |**1**|**Charitable Activities .................................................................................... 3**|| ||1.1.|How small is “Small” ? ....................................................................................... 3| ||1.2.|Website ............................................................................................................. 3| ||1.3.|Accounting Issues for Small Charities ............................................................... 5| ||1.4.|Governance & Management Support ............................................................... 5| ||1.5.|Independent Examination of Charity Accounts ................................................ 6| ||1.6.|Legal Issues ........................................................................................................ 7| ||1.7.|Impact of the Covid-19 Virus Pandemic ............................................................ 7| |**2**|**Achievements & Performance ..................................................................... 7**|| ||2.1.|How the Public Have Benefitted. ...................................................................... 7| ||2.2.|Contributing to Activities Run by Other Organisations ..................................... 7| ||2.3.|Trustee Development........................................................................................ 8| |**3**|**Financial Review .......................................................................................... 8**|| ||3.1.|Policy on Reserves ............................................................................................. 8| ||3.2.|Details of Any Funds Materially in Deficit ......................................................... 9| ||3.3.|Principal Sources of Funding and Outgoings ..................................................... 9| ||3.4.|Remuneration of Trustees ................................................................................ 9| ||3.5.|Financial Status ............................................................................................... 10| ||3.6.|Statutory Statements on Liabilities ................................................................. 10| |**4**|**Reference and Administration Details ........................................................ 10**|| ||4.1.|Charity Name & Registration .......................................................................... 10| ||4.2.|Charity’s Address ............................................................................................. 10| ||4.3.|Names of the Trustees Who Manage the Charity ........................................... 10| ||4.4.|Names of Advisors & Senior Members of Staff ............................................... 10| ||4.5.|Bank ................................................................................................................. 10| |**5**|**Structure, Governance & Management ...................................................... 10**|| ||5.1.|Type of Governing Document ......................................................................... 10| ||5.2.|Mission Statement .......................................................................................... 11| ||5.3.|Charitable Objects ........................................................................................... 11| ||5.4.|Statutory Declaration ...................................................................................... 11| ||5.5.|Trustee Selection Methods ............................................................................. 11| |**6**|**Statement of Financial Activity .................................................................. 12**|| ||6.1.|Independent Examiner’s Report on the Accounts .......................................... 12| ||6.2.|Receipts & Payments Accounts for the Financial Year Ended 30-Jun-22........ 13| ||6.3.|Notes to the Accounts ..................................................................................... 15| |**7**|**Comments by Users of Small Charity Support’s Services ............................. 16**|| Small Charity Support: Trustees’ Annual Report & Financial Statements Page 2 of 17 ## Trustees Annual Re ort & Statement of Financial Activit p y This Trustees’ Annual Report contains references to numerous other documents. Text in _blue and underlined_ incorporates a link to the document being referred to. ## 1 Charitable Activities ## 1.1. How small is “Small” ? A constantly recurring issue which shapes the activities of Small Charity Support is that of _“what, exactly, is a ‘small’ charity?”_ “ _Small_ ” – _ie: “little in size or amount when compared with what is typical or average”_ – is often used as a diminutive “ _... to suggest something or someone is not important”_ . Search the internet for _“What is a ‘Small’ charity”_ and by far the most common answer is _“those with an annual income of less than £1m”_ . But the Register of Charities shows that the annual income of the “typical or average” charity ( _ie:_ the 25%-75% in the “middle income range”) is between _ca._ £5K-£100K with the median a mere _ca._ £21K That issue is reviewed in Small Charity Support’s “Charity Thought – How small is “Small”. Small Charity Support now pragmatically defines “small” charities as those which are: " _primarily run 'hands-on' by their un-paid non-accountant trustees and other volunteers in their spare time - usually with minimal or no paid professional administrative and/or financial support staff"_ Such “small” charities typically have annual incomes less than £100,000. They are therefore able to opt to use the concession in the Charities Act which allows “lower income” charities _(ie: the 85% with annual incomes less than £250,000)_ to produce their Annual Financial Report on a Receipts & Payments basis instead of the full FRS-102 & SORP (Accruals) standard _(unless they are charitable companies)_ . A significant portion of Small Charity Support’s activities during the year has been on upgrading its Accounts Spreadsheet for Small Charities and associated documentation to deliver analyses of the causes of the underlying issues in financial recording, reporting and management, along with pragmatic “Proof of Concept” solutions to those issues. (see website: _https://www.smallcharitysupport.uk/index.php/managingthemoney_ ) ## 1.2. Website Small Charity Support’s website – _www.smallcharitysupport.uk_ – is its principal means of making its services known and available to its beneficiaries. Most of the requests for support come initially by e-mail as a result of beneficiaries finding the Small Charity Support website by searching the internet. ## Daily “Landing” Rates **----- Start of picture text -----**
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In Sept’22, a new “Home” page replaced the “About” page as the default point of entry to the website. To avoid problems with personal data and UK-GDPR, Small Charity Support does not collect, analyse or use any form of personal data obtained from visitors to its website. Hence the website currently does not have the facility to monitor in detail what use visitors make of it ( _eg:_ what documents, if any, they download). The dramatic increase in the hit-rate to _ca._ 300/day during Dec’22-Feb’23 is therefore unexplained – but subsequently fell back to the previous levels of _ca._ 100/day. Small Charity Support: Trustees’ Annual Report & Financial Statements Page 3 of 17 Of the less frequently visited webpages, a number of the more popular ones – _eg:_ Starting a Small Charity; Charity Accounts Made Easy – showed significant increases in landings during the second half of the year. It is hoped to be able to introduce more detailed monitoring of visitor activity in the future. ## Accessibility The website remains easy to find by searching the internet for relevant phrases. _eg:_ searching for phrases like _“Support for small charities”, “Help for small charities”_ or _“Charity policies”_ usually returns the Small Charity Support website high in, if not top of, of the list – and in the company of a limited number of other websites – _eg:_ the NCVO, Charity Excellence and the _(long-since closed)_ Small Charities Coalition. ## Free-to-Download Information & Guidance Leaflets A large proportion of the support to other charities is provided by a wide range of free-to-download-anduse leaflets, listed below, created primarily by Small Charity Support’s Lead Trustee. The leaflets are organised by topic ( _ie:_ different pages on the website). Leaflets which also relate to other topics are indicated in italics. ➔indicates links to leaflets on other webpages/websites. |**Starting a Small Charity**
Things You’ll Need to Do
_Outputs & Outcomes {PP}_
Charitable Purposes/Objects
Example Charitable Purposes
Governing Document Templates
Bank Accounts
➔_Trustees Roles & Responsibilities_
➔_Managing the Money_
➔_Programme Planning_
➔_Example Policies_|**Managing the Money**
Accounts ALL Charities MUST Keep
_Typical Responsibilities & Roles of the Treasurer {TR}_
Recording & Reporting Your Charity’s Funds
Reserves Policy? Where’s the Budget !
Budgets & Cash-Flows
Financial Controls CheckList
_Bank Accounts {SC}_
Preparing:
the Trustees’ Annual Report
an editable (*.doc) template
The Annual Accounts
_Choosing an Independent Examiner or Financial_
_Advisor {TR}_
**Accounts Spreadsheet for Small Charities**
Example Spreadsheet_(Better Living Charity)_
Blank Spreadsheet
Instructions 1: Introduction
2: Setting Up
3: Data Entry & Analysis
4: End-of-Year Operations| |---|---| |**Programme Planning**
Programming for Success
Outputs & Outcomes
Programme Planning Template
Programme Monitoring Spreadsheet|| |**EP – Example Policies**
Bullying & Harassment
Code of Behaviour
Conflicts of Interest
Equal Opportunities
Financial Management
UK-GDPR
Data Management
Privacy Notice for Trustees
Participants in Simple Activities
Large Legacies & Donations
On Becoming a Charity Trustee
Reimbursing Expenses & Purchases
Reserves Policy
➔_Safeguarding –link to another website_
Safe Recruitment
Supervision
➔_Volunteering –link to another website_
Whistle-Blowing|| ||**TR – Trustees’ Responsibilities**
The Responsibilities of ALL Trustees
Typical Responsibilities & Roles of the Chair
Typical Responsibilities & Roles of the Treasurer
Payments to Trustees & Connected Persons
_Accounts ALL Charities MUST Keep {MM}_
_Outputs & Outcomes {PP}_
Keeping Minutes
Preparing:
the Trustees’ Annual Report
an editable (*.doc) template
Preparing:
the Annual Accounts
_Reserves Policy {MM}_
Choosing an Independent Examiner or Financial
Advisor
➔_Programme Planning_
➔_Managing the Money_
➔_Example Policies_| The leaflets and other materials are updated periodically as appropriate. Small Charity Support: Trustees’ Annual Report & Financial Statements Page 4 of 17 ## Charity Thoughts {Blogs} The website has a page containing “Charity Thoughts” ( _ie:_ “Blogs” – discussion-papers) on a variety of charity-related issues. The issues currently covered are: To Accrue… or Not to Accrue ? Gift Aid – A Gift for the Wealthy ? Chicken or Egg – Which Came First ? Should Private School be Charities ? 18 Top Charities Pay Trustees What is Charity ? Financial Reporting Standards – Not Fit for Purpose ? How Small is “Small” ? The Good Sam _(a modern adaptation of a well-known story)_ Charity Bonds Raise £33M ## Other Resources Small Charity Support supports the view that charities should not compete with each other, but collaborate to ensure that their charitable resources are used E fficiently E ffectively & E conomically (and E thically, E quitably & E cologically). Accordingly, its website has an “Other Resources” page which sign-posts enquiries to other charities which might be able to assist the enquirer better. ## 1.3. Accounting Issues for Small Charities During the year Small Charity Support continued to do reviews of the financial reporting requirements and standards for the charity sector – and, in particular those for “smaller” charities. As a result of those reviews some of the Small Charity Support guidance was updated to meet more effectively the needs of the typical non-accountant volunteer trustees of “small” charities. ## 1.3.1. Between the Devil and the Deep Blue Sea Unfortunately, far from dealing with the issues encountered by “small charities” when trying to meet their statutory obligations to produce their Annual Financial Reports, the option to use the Receipts & Payments procedures rather than the full Accruals ( _ie:_ FRS-102 & SORP) procedures, can create as many dilemmas as it ostensibly solves for “small” charities. This is not a new problem. Nor is it just an idiosyncratic opinion of Small Charity support. The "Smaller Charities and Independent Examiners" Engagement Strand of the 2020 SORP, the Charity Commission and the Charity Finance Group all seem to be of the same opinion (see the Small _“ ”_ Charity Support article _Not Fit for Purpose_ ). Accordingly, Small Charity Support has significantly revised and enhanced its guidance leaflet on “ _Preparing the Annual Accounts_ ”, which can be found on the “ _Managing the Money_ ” page of its website. ## 1.4. Governance & Management Support Requests for support mostly come as e-mails from trustees of “small” charities who have found the Small Charity Support internet website. The requests for support covered a wide range of issues at a wide range of levels: ## Simple operational issues: This type of enquiry was small in number could usually be dealt with fairly quickly by an e-mail response taking from up to 30mins to prepare and send. ## More difficult personality or management issues: This type of enquiry constituted the majority of the requests for support and took longer to deal with. Responding to such enquiries typically involved an exchange of multiple e-mails, and sometimes (more frequently as a consequence of the Covid pandemic) telephone or on-line ( _eg:_ Zoom) virtual meetings. A significant feature _(often called USP – Unique Selling Point/Proposition – in the commercial sector)_ of Small Charity Support’s activities is that it is able to engage with a beneficiary for a longer period of time than is Small Charity Support: Trustees’ Annual Report & Financial Statements Page 5 of 17 usual for conventional help-lines. At this level of enquiry, Small Charity Support’s typical engagement time with one beneficiary is 1-5hrs, usually in a series of shorter e-mail/telephone/Zoom exchanges spread over 2-4 weeks. ## Significant governance and/or management issues: This type of enquiry – requesting help dealing with culpable, potentially illegal, misuse of their position by a trustee, or trustees, or senior employee ( _eg:_ CEO) – is rare. Small Charity Support was asked for such support on just 1 occasions in the last year. Responding to such requests can be very demanding, requiring a substantial contribution of time by the Principal Trustee. In responding to such requests for support, the trustees are mindful that the role of Small Charity Support is NOT one of investigator or prosecutor. Collecting and preserving relevant information/facts to pass on to the appropriate regulatory body is useful. But the primary responsibility of Small Charity Support is to assist those who have sought its help to pull the governance and management of their charity back into good order. ## Requests for Help with Registering a New Charity As a long-standing matter of policy, Small Charity Support does not provide a “register your charity for you” service. We believe that trustees who are capable of running a charity appropriately should also be capable – with a bit of “hand-holding” – to negotiate some of the less obvious pitfalls in the rather bureaucratically tedious process themselves. Inevitably, some of the requests for help with registration were ill-conceived from the outset and Small Charity Support was unable to contribute effectively. However, about two thirds of requests came from people who had already submitted an initial application to register a charity and had it returned by the Charity Commission assessor with some queries, challenges and requests for clarification. This is normal, rather than an indication of serious short-comings in the application – not least because it is entirely legitimate for the Charity Commission to request further information as a way of ensuring that the application is genuine and well thought out. In most of those cases, Small Charity Support was able to help the applicant respond to those challenges resulting in a successful registration. Supporting trustees with their responses to challenges from the Charity Commission typically involves 2-6 hrs of guidance spread over 2-4 months ## Referrals from Other Umbrella Organisations During the year Small Charity Support continued to contribute to the work of the FSI (Foundation for Social Improvement) by accepting referrals from its HelpLine and by participating in its Big Advice Days. However, following the closure of the Small Charities Coalition in March 2022 and the FSI in May 2023 their HelpLines, were merged into a single service managed by the NCVO. At the time of this Annual Report, there are no plans for the NCVO to refer any of its HelpLine enquires to Small Charity Support. ## 1.5. Independent Examination of Charity Accounts The Principal Trustee is registered as an Affiliate of the Association of Charity Independent Examiners. During the year he has carried out the Independent Examination for the Judith Trust, Kehillah North London and the Worcester Street Cafe. However, Small Charity Support does NOT offer Independent Examination of charity accounts as an onrequest service unrelated to any other provision of governance & management support. Instead, Independent Examinations are undertaken from time-to-time to ensure that Small Charity Support has practical, pragmatic, hands-on experience in understanding the difficulties and challenges experienced by “ordinary” charity Trustees trying to understand and implement properly the Charity Commission’s guidance and requirements for small charity accounts. That practical experience is then used to try to ensure that all Small Charity Support guidance materials are written to help the trustees of small charities overcome those difficulties and challenges. Small Charity Support: Trustees’ Annual Report & Financial Statements Page 6 of 17 ## 1.6. Legal Issues ## 1.6.1. Legal Disclaimer Most of Small Charity Support’s guidance leaflets and other materials now contain a legal disclaimer. Small Charity Support is most grateful to LawWorks for its help and support in this matter. ## 1.6.2. Professional Indemnity Insurance Small Charity Support now has Professional Indemnity Insurance. General liabilities are covered by the Ansvar Insurance company; liabilities arising from the Independent Examination of small charity accounts are covered by the ACIE’s members’ insurance. Small Charity Support is most grateful to the Wakeham Trust for its generosity and support in providing funding to cover the insurance premiums. ## 1.6.3. EU General Data Protection Regulation (GDPR) Small Charity Support has implemented what it believes to be appropriate and proportionate Policies, Procedures and Privacy Notices commensurate with: (a) the small quantity of personal data that it holds; (b) the severity of the impact in the event of any data breaches; and (c) the non-intrusive purposes for which it holds, processes and uses the data. Small Charity Support collects, holds and processes only those limited data items (typically name, e-mail address and, occasionally, telephone number) provided by its beneficiaries which are required for the effective provision of the support requested by its beneficiaries ( _ie:_ Legitimate Interest). Small Charity Support does not use such personal data for any other purpose – specifically it does not hold personal data for any form of marketing, promotion or sharing with other organisations. ## 1.7. Impact of the Covid-19 Virus Pandemic Prior to the Covid-19 pandemic, most of the charitable activities carried out by Small Charity Support were already normally done remotely, _eg_ : by telephone, e-mail or over the internet. So the impact of the Covid19 pandemic on Small Charity Support’s charitable activities was modest – if anything a small increase in its activities as more small charities were seeking help in difficult times. ## 2 Achievements & Performance For reasons of confidentiality, the individual detail of Small Charity Support’s involvement with its beneficiary organisations is not disclosed in a public document. ## 2.1. How the Public Have Benefitted. As set out in its charitable objects, Small Charity Support delivers public benefit indirectly through the management, governance and other support that it provides to other small charities. Supporting small charities to identify and overcome the challenges that they encounter empowers them to make more efficient and effective use of the resources – money, time, goodwill and gifts “in kind” – donated by the public for the public benefit. Enabling the trustees of small charities to identify difficulties and avoid them reduces the burden on other public services when such difficulties get out of control and require public intervention. Small Charity Support informally monitors feedback from its beneficiaries (see the Comments in section 7) and comments are reported on the website. ## 2.2. Contributing to Activities Run by Other Organisations The Covid pandemic has meant that during the year there have been few “in-person” conferences and Annual General Meetings to which Small Charity Support has been able to contribute to. It has, however, participated in such events on-line where appropriate. Small Charity Support: Trustees’ Annual Report & Financial Statements Page 7 of 17 ## 2.2.1. Foundation for Social Improvement (FSI) Small Charity Support contributed five 1-hr sessions to the FSI’s Quarterly Big Advice Days in November 2022 and March 2023. Unfortunately the closure of the FSI in May 2023 means that those Big Advice Days are no longer held. ## 2.2.2. Association of Charity Independent Examiners (ACIE) In September 2020 the Principal Trustee delivered a 1-hr webinar on “Accounting Issues for Small Charities” in which he reviewed the most common issues in financial management and reporting being brought to Small Charity Support for support. This included the issue of inappropriate financial reporting procedures and Small Charity Support’s “Charity Accounts Made Easy” spreadsheet as “proof of concept” of how those issues could be addressed. ## 2.2.3. Charity Finance Group – Small Charities Facilitator In January 2022 Small Charity Support’s Principal Trustee had been invited, and agreed, to accept the role of Small Charities Facilitator for the Charities Finance Group. Unfortunately, for operational reasons, it was not possible for that role to be activated. ## 2.3. Trustee Development Trustees are encouraged to participate in development opportunities as and when appropriate. During the Financial Year the Principal Trustee participated in workshops and networking events (most, but not all, on-line) with: the ACIE, NCVO, Connection Coalition, Charity Connect, Association of Chairs, Charity Finance Group. ## 3 Financial Review ## 3.1. Policy on Reserves The Charity’s policy on reserves is to generate and maintain a level of financial resources which is sufficient: - a) to discharge fully its legal and moral financial commitments as, or before, they become due; - b) to preserve the financial viability of the Charity in the event that unforeseen and/or unavoidable circumstance precipitate a short-term fall in its income and/or increase in its expenditure; - c) to enable the Charity, in the interests of meeting its objectives, to undertake from time to time the setting up of new and innovative projects on a pilot basis to demonstrate the viability and potential benefits of such activities as a precursor to securing the external funding necessary to maintain such projects on an on-going basis. For those purposes the Charity will: - d) periodically review the financial resources (“reserves”) it is holding under the 5-C **s** ” headings: C ommitment; C ash-flow; C ontingency; C onservation; C losure - e) create a pragmatic annual budget to enable it to manage its financial (and other) resources fficiently, ffectively & conomically (the of being business-like and delivering “value for money”) – to which thical, cological and nvironmental criteria will also be included as appropriate; - f) monitor actual financial performance against budget on a regular basis ( _ie:_ at trustees’ meetings) and take appropriate action in the event of material differences between actual and budgeted performance occurring; - g) not enter into financial (or other resource) commitments for which the necessary funding is not assured; - h) not solicit additional donations or funding where doing so would create an unbudgeted surplus of income over expenditure. Small Charity Support: Trustees’ Annual Report & Financial Statements Page 8 of 17 At the time of this report Small Charity Support had unrestricted cash assets significantly in excess of its liabilities, budget and contingency requirements. The trustees are therefore giving due consideration to how those additional resources can best be used ( _ie:_ C onserved) to enhance and/or expand its services to its beneficiaries in accordance with its charitable objects for the public benefit. ## 3.2. Details of Any Funds Materially in Deficit The Charity has no funds which are materially in deficit. ## 3.3. Principal Sources of Funding and Outgoings ## 3.3.1. Funding Small Charity Support’s principal source of funds is a generous grant from the Wakeham Trust to cover the costs of Professional Indemnity Insurance and other related insurance (see section 1.6.2). Small Charity Support occasionally receives unsolicited donations from supporter and charities to which it has provided support. _**Note:**_ Small Charity Support does not make any charge or professional fees for the consultancy and support services that it provides to recipient charities, not-for-profit organisations or social entrepreneurs. Beneficiaries are invited to reimburse identified out-of-pocket expenses ( _eg:_ travel, stationery, postage) and, where appropriate, to make a voluntary donation to Small Charity Support’s funds in recognition of the services received. However, where a charity, organisation or individual beneficiary is unable to contribute to the cost of Small Charity Support’s involvement, any out-of-pocket expenses incurred are met from Small Charity Support’s own resources. Gift Aid is reclaimed on donations where the donor indicates that is their wish. In accordance with its _Policy on Reserves_ , Small Charity Support has not solicited donations or engaged in any fundraising activities in the current year to 30 June 2023. ## 3.3.2. Outgoings Small Charity Support’s principal outgoings are on: £: insurance premiums; £: participation in networking activities; £: participation in Continuing Professional Development activities; £: internet services; £: printing of guidance and related materials; - £: transport costs. As the Principal Trustee works from home, Small Charity Support has minimal administrative outgoings and no accommodation expenses. ## 3.3.3. Restricted and Endowment Funds Small Charity Support has a restricted grant from the Wakeham Trust to cover the costs of Professional Indemnity Insurance. However, the trustees of the Wakeham Trust have generously agreed that any funds not required for their restricted purposes can be converted to and used as General Funds Small Charity Support has no Endowment Funds. ## 3.4. Remuneration of Trustees All Trustees act in a voluntary capacity and receive no remuneration or other material benefits from their services to the Charity. Out-of-pocket expenses necessarily and reasonably incurred by Trustees in promoting the purposes of the Charity are reimbursed at cost (where claimed). Small Charity Support: Trustees’ Annual Report & Financial Statements Page 9 of 17 ## 3.5. Financial Status Though modest, Small Charity Support’s current resources from unrestricted donations are more than sufficient to meet its outgoings for at least next year. All the indications are that this will remain the case for the foreseeable future. ## 3.6. Statutory Statements on Liabilities The Trustees declare that: - ✓ The charity has given no guarantees where potential liability under the guarantee is outstanding at the date of this statement ( _eg:_ any outstanding/ongoing contract or legal undertaking to buy or provide specific services); - ✓ The charity has no debt outstanding at the date of this statement which is owed by the CIO and which is secured by an express charge on any assets of the CIO ( _eg:_ a mortgage on property owned by the charity). ## 4 Reference and Administration Details ## 4.1. Charity Name & Registration Small Charity Support The charity is a Charitable Incorporated Organisation, registration no: 1161963, registered with the Charity Commission on 2 June 2015. The charity is registered with HM Revenue & Customs for Gift Aid. ## 4.2. Charity’s Address 46 Farm Road, Edgware, HA8 9LT e-mail: enquiries@smallcharitysupport.uk website: www.smallcharitysupport.uk ## 4.3. Names of the Trustees Who Manage the Charity Brian Seaton (Principal Trustee); Daniela Amasanti De Bono; Herakles Koumoullos; Pauline Seaton; William Taylor ## 4.4. Names of Advisors & Senior Members of Staff None ## 4.5. Bank CAF Bank, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ. ## 5 Structure, Governance & Management ## 5.1. Type of Governing Document Constitution – based on the Charity Commission’s model governing document for Foundation Charitable Incorporated Organisations, _ie:_ where the Trustees are the only Members of the charity. Small Charity Support: Trustees’ Annual Report & Financial Statements Page 10 of 17 ## 5.2. Mission Statement Small Charity Support’s mission is to provide pragmatic and innovative support to help small charities achieve their charitable objects for the public benefit. ## 5.3. Charitable Objects As defined in Small Charity Support’s Constitution (Governing Document): _The charity’s objects (“objects”) are specifically restricted to the following:_ _The promotion of the voluntary sector for the benefit of the public by providing management, governance and other support to small charities and voluntary organisations._ - _‘The Voluntary Sector’ means charities and voluntary organisations._ - _Charities are organisations, which are established for exclusively charitable purposes in accordance with the law of England and Wales._ - _Voluntary organisations are independent organisations, which are established for purposes that add value to the community as a whole, or a significant section of the community, and which are not permitted by their constitution to make a profit for private distribution. Voluntary organisations do not include local government or other statutory authorities._ _Nothing in this constitution shall authorise an application of the property of the CIO for the purposes which are not charitable in accordance with section 7 of the Charities and Trustee Investment (Scotland) Act 2005 and section 2 of the Charities Act (Northern Ireland) 2008._ ## **Note - Not forming part of the registered charitable objects:** The charity does not offer or provide, and does not purport to offer or provide, any form of specific professional advice or opinion. In particular it does not offer or provide any legal or financial advice or opinion. ## 5.4. Statutory Declaration The Trustees of Small Charity Support confirm that they have paid due regard to the guidance issued by the Charity Commission on public benefit in deciding what activities the charity should undertake. ## 5.5. Trustee Selection Methods There must be at least three charity trustees. The maximum number of trustees is 12. In accordance with the Constitution, Trustees are appointed or re-appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. In appointing Trustees due consideration is given to ensuring that the Trustees have, between them, the skills and experience necessary to manage the charity effectively and in accordance with charity law. Approved by the Trustees and signed on their behalf, Brian Seaton, Trustee Date: 13 November 2023 Small Charity Support: Trustees’ Annual Report & Financial Statements Page 11 of 17 ## 6 Statement of Financial Activity ## 6.1. Independent Examiner’s Report on the Accounts ## Report to the Trustees/Members of Small Charity Support on the accounts for the year ended 30 June 2023 set out on pages 13 to 15 ## 6.1.1. Responsibilities and Basis of the Report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## 6.1.2. Independent Examiner’s Statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; _or_ 2. the accounts do not accord with those records. 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. Malcolm Gill Date: 3 Scotscraig, Gills Hill Lane, Radlett, Herts WD7 8LH Small Charity Support: Trustees’ Annual Report & Financial Statements Page 12 of 17 ## 6.2. Receipts & Payments Accounts for the Financial Year Ended 30-Jun-23 **----- Start of picture text -----**
Receipts & Payments for the Financial Year Ended 30-Jun-23
Current Financial Year, Jul'22-Jun'23 Last Year
Unrestr'd Restricted
Total £ Total £
Funds £ Funds £
A1 - RECEIPTS
Voluntary Income 600 600 598
Income Generation 3 3 0
Charitable Income 1 750 751 750
Other Receipts 0 0 0
604 750 1,354 1,349
A1 - ASSETS & INVESTMENTS
Sale of Assets 0 0 0
0 0 0 0
TOTAL RECEIPTS 604 750 1,354 1,349
A3 - PAYMENTS
Generating Funds 0 0 0
Charitable Activities -257 0 -257 -66
Support Costs -655 -470 -1,124 -1,863
Othe Payments 0 0 0
-912 -470 -1,381 -1,929
A4 - ASSETS & INVESTMENTS
0 0 0 0
TOTAL PAYMENTS -912 -470 -1,381 -1,929
NET OF RECEIPTS-PAYMENTS -307 280 -27 -581
A5 - Transfers Between Funds 571 -571 0 0
NET AFTER TRANSFERS 263 -290 -27 -581
**----- End of picture text -----**
## 6.2.1. Summary of Receipts & Payments Accounts |**Allocation of Actual Funds for the Financial Year To 30-Jun-23**|**Allocation of Actual Funds for the Financial Year To 30-Jun-23**|**Allocation of Actual Funds for the Financial Year To 30-Jun-23**| |---|---|---| |Actual Funds Brought Forward
Movement After Transfers
**Total Funds Carried Forward**|**_Last Year_**
Unrestr'd
Funds**£**
Restricted
Funds £
Total**£**
_Total_**_£_**
2,067
549
**2,616**
_3,197_
263
-290
**-27**
_-581_
**2,331**
**259**
**2,589**
**_2,616_**
**Current Financial Year,**|| ||Unrestr'd
Funds**£**
2,067
263
**2,331**|Restricted
Funds £
549
-290
**259**| Small Charity Support: Trustees’ Annual Report & Financial Statements Page 13 of 17 ## 6.2.2. Statement of Assets and Liabilities **----- Start of picture text -----**
Statement of Asset & Liabilities as at 30-Jun-23
Current Financial Year, Last Year
General Restricted
B1 - Cash Assets Total £ Total £
Funds £ Funds £
General Fund 2,331 2,067
Net Payments in Advance 0 0
Designated Funds
Other 0 0
Total Unrestricted Funds 2,331 2,067
Restricted Funds
Wakeham 259 549
Total Restricted Funds 259 549
Current Charitble Cash Assets 2,589 2,616
B2 - Money Owed to the Charity {Other Monetary Assets}
Gift Aid claim 0 0
0 30
B5 - Money Owed by the Charity {Liabilities}
Independent Examination Fee 0 0
Other 0 -187
0 -187
Charitable Cash Assets {Net of Liabilities) 2,589 2,460
B4 - Assets retained for charity's own use.
Fixed Assets 0 0 0
Total Current Funds 2,589 2,616
Total Funds (net of liabilities) 2,589 2,460
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## 6.2.3. Disposition of Funds The Charity has no endowment funds. The Charity has one restricted fund from the Wakeham Trust specifically for the payment of Professional Indemnity Insurance Premiums. The Charity has written authorisation from the donor to transfer to the Charity’s General Fund any money which is not required for its restricted purposes. The Charity has no designated funds. ## 6.2.4. Approval of the Board of Trustees The Trustees declare that they have approved the above Annual Report & Statement of Financial Activity. Signed on behalf of the Trustees Brian Seaton, Trustee. Date: 13 November 2023 Small Charity Support: Trustees’ Annual Report & Financial Statements Page 14 of 17 ## 6.3. Notes to the Accounts - a) **Accounting Policies** The financial statements have been prepared in accordance with the Charities Act 2011 Section 133, using the Receipts and Payments basis available to small charities and the charity’s own Simple Accounts Spreadsheet. - b) **Reimbursement of Out-of-Pocket Expenses** Where out-of-pocket expenses incurred in the course of a project are reimbursed by the beneficiary organisation the expenses claim is made by the Principal Trustee directly to the beneficiary. The expenses thus incurred and reimbursed by the beneficiary organisation are recorded in the charity’s accounts as an internal contra between the relevant nominal accounts but the amount does not pass through the charity’s bank account. Out-of-pocket expenses incurred by the Principal Trustee which are not reimbursed by a beneficiary charity/organisation are reimbursed from Small Charity Support funds in accordance with the prevailing Financial Policies & Procedures. The Principal Trustee received no reimbursement for out-of-pocket expenses in the financial year. ## c) **Salaries & Professional Fees** Small Charity Support does not charge any professional fees for the consultancy and support services that it provides to beneficiary charities/organisations. No trustee receives any payments for the services they provide to the charity. In the current financial year the charity employed no staff or external contractors; ## d) **Fixed Assets** The charity has not purchased or disposed of any fixed assets in the current financial year; - e) **Money owed by or to the Charity** All monies owed by or to the charity at the end or financial year but not appearing in the end of financial year bank statement(s) or cash account(s) are reported as outstanding creditors or debtors respectively. The stated liabilities include outstanding payments for internet hosting services and other miscellaneous costs, and 7 outstanding monthly payments for the annual Professional Indemnity Insurance cover. ## f) **Rounding Discrepancies** All amounts are recorded to the penny, but in these accounts are shown as digitally rounded to the nearest pound. This can occasionally result in a total apparently not being the sum of its constituent amounts. All individual amounts, and their totals, are nevertheless correct. Small Charity Support: Trustees’ Annual Report & Financial Statements Page 15 of 17 ## 7 Comments by Users of Small Charity Support’s Services The following are comments taken from unsolicited e-mails received from people who have used Small Charity Support’s services during the last 6 months of the year being reported. They are indicative of the Charity’s outputs, outcomes and achievement during the year. ## _25 May_ I'm writing to let you know we are finally registered. It was so quick and we had one error - trustee's shortened name and they rewrote the wordings for the objectives which we agreed on after some changes. Thank you for your help. I met several people before you but you came through for us. Your advice was spot on. ## _12 May_ Thank you once again for your generous advice. Really appreciate the work that Small Charity Support is doing, We would definitely recommend your services to other charities! ## _9 May_ Thank you for your marvellous website and in particular the sample / template documents - most useful indeed. ## _9 May_ Fantastic news thanks so much again ## _8 May_ I am really amazed to read your website and its really a helping hand for small charities. ## _6 May_ Thank you for emailing and thank you so much for the time you gave to us on Wednesday evening - we all really appreciated it. ## _2 May_ Thanks for meeting me today and I'll go through and sort out the form. I'm happy with your suggestions and agree with you. I'll let you know how it goes ## _28 April_ Thanks a lot. Will do that once I get home today. Thanks for getting back. ## _28 April_ Thank you so much for taking the time to reply to us, we really appreciate you taking the time to explain. ## _26 April_ That's one of the most-useful and properly-detailed responses to the R&P v Accruals dilemma that I've ever read. ## _22 April_ Thank you so much for your speedy reply. No doubt I will pick your brains again soon ## _12 April_ Thanks a lot for your quick response and really appreciate your response. ## _9 April_ I would like to thank you for your prompt reply, advice and guidance. ## _7 April_ Firstly, thank you so much for the helpful information on your website. This information is what I have been desperately searching for across multiple avenues and I am so happy to see it all in one place on your website. ## _24 March_ Once again, thank you ever so much for your contribution in this constitution. ## _21 March_ Thank you so much for your time, I appreciate all of your time and the help you have provided Small Charity Support: Trustees’ Annual Report & Financial Statements Page 16 of 17 ## _21 February_ Really well written. And goes to show the utter illusion that everybody lives in. ## _20 February_ - - I came across your ‘other resources’ landing page at _http://smallcharitysupport.org.uk/index.php/other resources_ and noticed you've listed a range of great resources there. ## _16 February_ Thank you so much for your efforts in finding out this information. ## _15 February_ I hope you are well. After searching for support, I came across your fantastic site, which I am sure is going to help us on many things. ## _7 February_ Figure to set for capitalisation: That’s fantastically helpful as always, thank you. We’ll set it at £5K ## _3 February_ Many thanks for your detailed and very helpful email. We appreciate you taking the time to answer the question. ## _23 January_ Thankyou. Your comments and additional links are very helpful. Small Charity Support: Trustees’ Annual Report & Financial Statements Page 17 of 17