2024-06-30-accounts

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

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 2024

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 2024

	Contents	Contents
1	Charitable Activities .................................................................................... 3
	1.1.	How small is “Small” ? ....................................................................................... 3
	1.2.	Website ............................................................................................................. 3
	1.3.	Accounting Issues for Small Charities ............................................................... 6
	1.4.	Governance & Management Support ............................................................... 6
	1.5.	Independent Examination of Charity Accounts ................................................ 7
	1.6.	Legal Issues ........................................................................................................ 8
2	Achievements & Performance ..................................................................... 8
	2.1.	How the Public Have Benefitted. ...................................................................... 8
	2.2.	Participating in Activities Run by Other Organisations ..................................... 8
	2.3.	Trustee Development........................................................................................ 9
3	Financial Review .......................................................................................... 9
	3.1.	Policy on Reserves ............................................................................................. 9
	3.2.	Details of Any Funds Materially in Deficit ......................................................... 9
	3.3.	Principal Sources of Funding and Outgoings ................................................... 10
	3.4.	Remuneration of Trustees .............................................................................. 10
	3.5.	Financial Status ............................................................................................... 10
	3.6.	Statutory Statements on Liabilities ................................................................. 10
4	Reference and Administration Details ........................................................ 11
	4.1.	Charity Name & Registration .......................................................................... 11
	4.2.	Charity’s Address ............................................................................................. 11
	4.3.	Names of the Trustees Who Manage the Charity ........................................... 11
	4.4.	Trustee Selection Methods ............................................................................. 11
	4.5.	Names of Advisors & Senior Members of Staff ............................................... 11
	4.6.	Bank ................................................................................................................. 11
5	Structure, Governance & Management ...................................................... 11
	5.1.	Type of Governing Document ......................................................................... 11
	5.2.	Mission Statement .......................................................................................... 11
	5.3.	Charitable Objects ........................................................................................... 12
	5.4.	Statutory Declaration ...................................................................................... 12
6	Statement of Financial Activity .................................................................. 13
	6.1.	Independent Examiner’s Report on the Accounts .......................................... 13
	6.2.	Receipts & Payments Accounts for the Financial Year Ended 30-Jun-24........ 14
	6.3.	Notes to the Accounts ..................................................................................... 16
7	Comments by Users of Small Charity Support’s Services ............................. 17

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 .

The most common comparator for identifying a charity as “small” is its annual income:

On the Internet, “small” usually means “less than one million pounds”
Charity Governance Code also uses “small” to mean “ less than £1,000,000 ”
In the Charities SORP “small” means “ less than £500,000 ”
In the Charities Act – implicitly rather than explicitly – “smaller” means “less than £250,000”.

Such inconsistency is “unhelpful”.

What does the Charity Commission’s Register of Charities tell us about what is a “typical or average” charity on the basis of their annual income?

The distribution of charities by annual income as at January 2024 is shown in the pie-chart.

Using the median annual income as the characteristic of a

“typical” charity – “small” charities would be the 50% with an annual income of less than £21,000

Looking instead at the average annual income as the criterion for a “typical” charity the distinction between “large” and “small” charities changes dramatically.

As at January 2024, the reported total annual income of the sector was £91.3 BILLION pounds, raised by 148,000 charities. That makes the AVERAGE annual income £630,000 per charity. On that basis, the 8% of charities with annual incomes over £630,000 are the “large” charities – and the other 92% of charities are “small” charities.

As a consequence, much of the guidance material available from the Charity Commission, and elsewhere, is disproportionately skewed towards the interests and needs of the tiny majority of “large” charities with annual incomes above the average while the interests and needs of the significant majority of “small” charities is largely ignored. That issue is reviewed in more detail 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"

and tries to focus its guidance and other support materials on their specific needs and interest.

Such “small” charities typically fall in the 75% majority of charities which 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) .

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.

Small Charity Support: Trustees’ Annual Report & Financial Statements

Page 3 of 17

However, in the current financial year Small Charity Support has also included a contact telephone number on its website and now also occasionally receives direct telephone calls seeking support.

Website Daily “Landing” Rates {Jan’21-Jul’24}

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 hitrate to ca. 300/day during Dec’22Feb’23 is therefore unexplained – but subsequently fell back to the previous levels of ca. 100/day.

Overall the rate of accesses to the various pages of the website has shown a small increase over the last two years. But the large rise in the number of accesses to the Quiz Spreadsheet website is unexplained. However, during the year access to the functionality of the spreadsheet had been password-protected, requiring potential users to contact Small Charity Support for the password. A number of such calls has been received recently.

It continues to be our hope 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.

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

Small Charity Support: Trustees’ Annual Report & Financial Statements

Page 4 of 17

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 All the leaflets are protected by a Creative Commons Attributable – NonCommercial – Share-Alike licence which allows Charities and Not-for-Profit organisations to adapt them for their own use royalty free, but not for commercial purposes.

The leaflets are organised by topic ( ie: on 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.

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 enquirers to other charities which might be able to assist the enquirer better.

Small Charity Support does not accept sponsored links to other organisations and does not specifically recommend other organisations ( eg: as “trusted traders”), neither charitable nor commercial.

Small Charity Support: Trustees’ Annual Report & Financial Statements

Page 5 of 17

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 addressing 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. In 2020 Small Charity Support first published a “Thought” (“blog”) entitled “ Charity Reporting Standards – Not Fit for Purpose ?! ”.

Later in 2020 that “Thought” was submitted to the "Smaller Charities and Independent Examiners" Engagement Strand of the then 2020 SORP Review. The convenor responded: " the thrust of your concerns about the current provisions of the SORP very much chime with our own ".

In May 2021 the Charity Commission formally wrote to the Financial Reporting Council:

" The focus of accounting standards is very much on the interests of the providers of risk capital to for-profit businesses.
Charities are established for the public benefit and not as owner managed for-profit businesses and, although welcome, the PBE {Public Benefit Entities} paragraphs are proving insufficient in addressing the reporting needs of the users of charity accounts and avoiding for-profit orientated disclosures detracting from the quality and character of public benefit accounting and reporting. "

And in July 2021 the Third Sector Magazine reported the CEO of the Charity Finance Group as saying:

“…we need to break this long but flawed habit of shoehorning charities into regulation and legislation designed for the for-profit world to avoid the unintended and harmful consequences such an approach brings about for the third sector.”

At long last some progress towards a pragmatic solution to the dilemma seems to being made. As at mid2024 the Charity SORP website was reporting:

On 27 March 2024, the Financial Reporting Council (FRC) published the periodic review of FRS 102. The drafting of the new SORP is well under way, and this can now be progressed based on the final FRS102 amendments. …...

It is likely that the new SORP will be published no later than Autumn 2025 for an effective date of 1 January 2026.

How much the update to the SORP will make the reporting standards more appropriate for the majority of “small” charities remains to be seen.

1.4. Governance & Management Support

Requests for support mostly come as e-mails, and occasionally as telephone calls, 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 quickly by an e-mail response.

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, increasingly, by on-

Small Charity Support: Trustees’ Annual Report & Financial Statements

Page 6 of 17

line ( eg: Zoom) virtual meetings.

A significant feature (often called USP – Unique Selling Point/Proposition) of Small Charity Support’s activities is that it is able to engage with a beneficiary for a longer period of time than is usual for conventional helplines. 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.

Responding to such requests can be very demanding, requiring a substantial contribution of time by the Lead 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 by themselves.

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 2-8 hrs of guidance spread over 2-4 months

Referrals from Other Umbrella Organisations

Following the closure of the Small Charities Coalition (SCC) in March 2022 and the Foundation for Social Improvement (FSI) in May 2023 their HelpLines, were merged into a single service managed by the NCVO.

To date, the NCVO has shown no interest in collaborating with Small Charity Support in providing support to charities requesting help with “more difficult” or “charity registration” issues (as categorised above), as had previously been the case . Nor was Small Charity Support invited to contribute to “Small Charity Week” in 2024, as it had been in previous years when the “Week” had been organised by the Small Charities Coalition or the Foundation for Social Improvement (both now defunct).

1.5. Independent Examination of Charity Accounts

The Lead Trustee is registered as an Affiliate of the Association of Charity Independent Examiners (ACIE). 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 on-request service unrelated to any other provision of governance & management support.

Instead, Independent Examinations are undertaken from time-to-time to support trustees to understand charity accounting practices for preparing their financial records and producing annual accounts which are compliant with Charity Commission guidance. It also allows Small Charity Support to acquire practical, pragmatic, hands-on experience in understanding the difficulties and challenges experienced by “small”

Small Charity Support: Trustees’ Annual Report & Financial Statements

Page 7 of 17

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.

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 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: Consent and/or 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.

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. Participating in Activities Run by Other Organisations

Where practical, relevant and cost-effective Small Charity Support (usually the Lead Trustee) participates in or contributes to conferences, workshops and other events – both “in-person” and “on-line – run or organised by other charities, eg: the Association of Charity Independent Examiners (ACIE), National Council for Voluntary Organisations (NCVO), Association of Charity Chairs (AoC), Fraud Advisory Panel, Charity Connect; CommUNITY Barnet (CB Plus – a local CVSO).

Small Charity Support: Trustees’ Annual Report & Financial Statements

Page 8 of 17

2.2.1. Association of Charity Independent Examiners (ACIE)

In June 2024 the Lead Trustee delivered an invited 1-hr webinar on “Accruals vs Receipts & Payments Accounting for Small Charities” in which he reviewed the most common issues in financial management and reporting being brought to Small Charity Support for support.

2.3. Trustee Development

Trustees are encouraged to participate in development opportunities as and when appropriate.

During the Financial Year the Lead Trustee participated in workshops and networking events (most, but not all, on-line) with: the ACIE, NCVO, Charity Connect, Association of Chairs.

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; { C ommitment, C losure}
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 ontingency}
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. { C ommitment}

For those purposes the Charity will:

d) 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; { C ommitment}
e) 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; ( C ash-flow}
f) not enter into financial (or other resource) commitments for which the necessary funding is not assured; { C ommitment, C ash-flow}
g) not solicit additional donations or funding where doing so would create an unbudgeted surplus of income over expenditure. { C onservation}
h) 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

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.

Small Charity Support: Trustees’ Annual Report & Financial Statements

Page 9 of 17

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 supporters and from 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 2024.

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 Lead 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).

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);

Small Charity Support: Trustees’ Annual Report & Financial Statements

Page 10 of 17

✓ 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 (Lead Trustee); Daniela Amasanti De Bono; Herakles Koumoullos; Pauline Seaton; William Taylor

4.4. 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.

4.5. Names of Advisors & Senior Members of Staff

None

4.6. 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.

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.

Small Charity Support: Trustees’ Annual Report & Financial Statements

Page 11 of 17

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.

Approved by the Trustees and signed on their behalf,

Brian Seaton, Trustee

Date: 24 October 2024

Small Charity Support: Trustees’ Annual Report & Financial Statements

Page 12 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 2024 set out on pages 14 to 16

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:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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 13 of 17

6.2. Receipts & Payments Accounts for the Financial Year Ended 30-Jun-24

Receipts & Payments for the Financial Year Ended 30-Jun-24	Receipts & Payments for the Financial Year Ended 30-Jun-24	Receipts & Payments for the Financial Year Ended 30-Jun-24	Receipts & Payments for the Financial Year Ended 30-Jun-24	Receipts & Payments for the Financial Year Ended 30-Jun-24
A1 - RECEIPTS	Unrestr'd Funds£ Restricted Funds £ Total£ Current Financial Year, Jul'23-Jun'24			*Last Year*
	Unrestr'd Funds£	Restricted Funds £		Total£
Voluntary Income Income Generation	15 5		15 5	570 3
Charitable Income	13	750	763	751
Other Receipts	0		0	0
A1 - ASSETS & INVESTMENTS	33	750	783	1,324
Sale of Assets	0		0	0
TOTAL RECEIPTS A3 - PAYMENTS	0 33	0 750	0 783	0 *1,324*

Generating Funds	0		0	0
Charitable Activities Support Costs	-187 -646	0 -438	-187 -1,084	-202 -1,515
Othe Payments	0		0	0
A4 - ASSETS & INVESTMENTS TOTAL PAYMENTS NET OF RECEIPTS-PAYMENTS	-833 0 -833 -800	-438 0 -438 312	-1,270 0 -1,270 -488	-1,717
				0 *-1,717*
				*-393*
A5 - Transfers Between Funds	491	-491	0	0
NET AFTER TRANSFERS	-309	-179	-488	*-393*

6.2.1. Summary of Receipts & Payments Accounts

Allocation of Actual Funds for the Financial Year To 30-Jun-24	Allocation of Actual Funds for the Financial Year To 30-Jun-24	Allocation of Actual Funds for the Financial Year To 30-Jun-24
Actual Funds Brought Forward Movement After Transfers Total Funds Carried Forward	*Last Year* Unrestr'd Funds£ Restricted Funds £ Total£ Total£ 2,040 549 2,589 2,982 -309 -179 -488 -393 1,731 370 2,102 *2,589* Current Financial Year,
	Unrestr'd Funds£ 2,040 -309 1,731	Restricted Funds £ 549 -179 370

Small Charity Support: Trustees’ Annual Report & Financial Statements

Page 14 of 17

6.2.2. Statement of Assets and Liabilities

----- Start of picture text -----
Statement of Asset & Liabilities as at 30-Jun-24
Current Financial Year, Last Year
General Restricted
B1 - Cash Assets Total £ Total £
Funds £ Funds £
General Fund 1,731 2,040
Net Payments in Advance 0 0
Designated Funds
Other 0 0
Total Unrestricted Funds 1,731 2,040
Restricted Funds
Wakeham 370 549
Total Restricted Funds 370 549
Current Charitble Cash Assets 2,102 2,589
B2 - Money Owed to the Charity {Other Monetary Assets}
Gift Aid claim 0 0
0 0
B5 - Money Owed by the Charity {Liabilities}
Independent Examination Fee 0 0
Other {incl: Professional Indemnity Insurance} -59 0
-59 0
Charitable Cash Assets {Net of Liabilities) 2,043 2,589
B4 - Assets retained for charity's own use.
Fixed Assets 0 0 0
Total Current Funds 2,102 2,589
Total Funds (net of liabilities) 2,043 2,589
----- End of picture text -----

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: 24 October 2024

Small Charity Support: Trustees’ Annual Report & Financial Statements

Page 15 of 17

6.3. Notes to the Accounts

a) 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.

b) 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 Cash Flow - Accrual & R&P vs Budget

----- Start of picture text -----
Cash Flow - Accrual & R&P vs Budget
£900 £3,000
£800
£2,500
£700
£600 £2,000
£500
£1,500
£400
£300 £1,000
£200
£500
£100
£0 £0
Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24
Budget (Receipts) Budget (Payments) Actual (Receipts) Actual (Paymentsl) Budget R&P Accruals
Cash Assets (Budgeted & Actual)
Receipts & Payments (Budgeted & Actual)
----- End of picture text -----

small charities and the charity’s own Simple Accounts Spreadsheet.

c) Cash Flow

The chart shows the charity’s monthly cash flow on both a Receipts & Payments and an Accruals basis in relation to the Budget for the financial year.

d) 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 Lead 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 Lead 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 Lead Trustee received no reimbursement for out-of-pocket expenses in the financial year.

e) 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;

f) Fixed Assets

The charity has not purchased or disposed of any fixed assets in the current financial year;

g) 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.

Small Charity Support: Trustees’ Annual Report & Financial Statements

Page 16 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.

28 Jan

Thank you very much. That's very helpful. I find insurance hunting tiresome and tricky at the best of times but looking for something in this field was a whole new baffling experience so those links will certainly be very helpful!

9 Feb

I have found the advice and the sample policies on the Small Charities Support web site very useful and have saved an enormous amount of time researching. Thank you so much for making such guidance available to all.

11 Feb

Very many thanks for your reply. Hugely appreciated my being a 'new kid on the block' as far as this trustee/treasurer role is concerned.

11 Feb

Thank you so much for taking the time to send such a detailed and helpful response. That does make things clearer. Even if there are several potential pitfalls, having this insight from you makes walking the path to becoming a charity that bit easier!

12 Feb

Thank you very much for your reply and I will follow your guidance and see where I will end up.

13 Feb

Thank you very much for your quick and helpful reply to my query. It is actually a bit clearer now what the next steps are.

15 Feb

I just wanted to update you with the good news. I managed to get the application in just before the deadline the day before Christmas Eve so we’ve probably had a fast turnover from the Charity Commission. We couldn’t have done it without your help. Thank you.

24 Apr

Thank you so much for coming back to me and the below information, really appreciate it

20 May

Thank you for your reply and wisdom offered. Many thanks for your advise regarding service cost's.

22 Jun

FYI the application has been submitted. Thanks all for your help. Thank you for giving your free time to help us and provide your expertise and advice.

Small Charity Support: Trustees’ Annual Report & Financial Statements

Page 17 of 17

Trustees

Trustees’ Annual Report & Statement of Financial Activity for the Year Ended 30 June 2024

Contents

Trustees Annual Re ort & Statement of Financial Activit p y

1 Charitable Activities

1.1. How small is “Small” ?

1.2. Website

Website Daily “Landing” Rates {Jan’21-Jul’24}

Accessibility

Charity Thoughts {Blogs}

Free-to-Download Information & Guidance Leaflets

Other Resources

1.3. Accounting Issues for Small Charities

1.3.1. Between the Devil and the Deep Blue Sea

1.4. Governance & Management Support

Simple operational issues:

More difficult personality or management issues:

line ( eg: Zoom) virtual meetings.

Significant governance and/or management issues:

Requests for Help with Registering a New Charity

Referrals from Other Umbrella Organisations

1.5. Independent Examination of Charity Accounts

1.6. Legal Issues

1.6.1. Legal Disclaimer

1.6.2. Professional Indemnity Insurance

1.6.3. EU General Data Protection Regulation (GDPR)

2 Achievements & Performance

2.1. How the Public Have Benefitted.

2.2. Participating in Activities Run by Other Organisations

2.2.1. Association of Charity Independent Examiners (ACIE)

2.3. Trustee Development

3 Financial Review

3.1. Policy on Reserves

3.2. Details of Any Funds Materially in Deficit

3.3. Principal Sources of Funding and Outgoings

3.3.1. Funding

3.3.2. Outgoings

3.3.3. Restricted and Endowment Funds

3.4. Remuneration of Trustees

3.5. Financial Status

3.6. Statutory Statements on Liabilities

4 Reference and Administration Details

4.1. Charity Name & Registration

4.2. Charity’s Address

4.3. Names of the Trustees Who Manage the Charity

4.4. Trustee Selection Methods

4.5. Names of Advisors & Senior Members of Staff

4.6. Bank

5 Structure, Governance & Management

5.1. Type of Governing Document

5.2. Mission Statement

5.3. Charitable Objects

Note - Not forming part of the registered charitable objects:

5.4. Statutory Declaration

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 2024 set out on pages 14 to 16

6.1.1. Responsibilities and Basis of the Report

6.1.2. Independent Examiner’s Statement

6.2. Receipts & Payments Accounts for the Financial Year Ended 30-Jun-24

6.2.1. Summary of Receipts & Payments Accounts

6.2.2. Statement of Assets and Liabilities

6.2.3. Disposition of Funds

6.2.4. Approval of the Board of Trustees

6.3. Notes to the Accounts

a) Rounding Discrepancies

b) Accounting Policies

c) Cash Flow

d) Reimbursement of Out-of-Pocket Expenses

e) Salaries & Professional Fees

f) Fixed Assets

g) Money owed by or to the Charity

7 Comments by Users of Small Charity Support’s Services

28 Jan

9 Feb

11 Feb

11 Feb

12 Feb

13 Feb