Charity Registration No. 1164904
## **THE GIVE A DUCK FOUNDATION**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2023**
## **THE GIVE A DUCK FOUNDATION**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
Mr A Phillips (Chair) Mrs E Hawkhead Mrs H Holmes Mrs K Phillips Mr CJ Burton Mr C Hawkhead Mr ND Swallow
Trustees Mr A Phillips (Chair) Mrs E Hawkhead Mrs H Holmes Mrs K Phillips Mr CJ Burton Mr C Hawkhead Mr ND Swallow Charity number 1164904 Independent Examiner Suzanne Clarke FCCA Public Address The Give A Duck Foundation Unit C2 Telford Way Wakefield 41 Industrial Estate WAKEFIELD WF2 0XW
## **THE GIVE A DUCK FOUNDATION**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees’ Annual Report|1-2|
|Statement of Trustees' responsibilities|3|
|Independent examiner’s report|4-5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the financial statements|8-11|
## **THE GIVE A DUCK FOUNDATION**
## **TRUSTEES'ANNUAL REPORT**
## _**FOR THE PERIOD ENDED 30 NOVEMBER 2023**_
The Trustees present their report and financial statements for the period ended 30 November 2023.
The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland effective from January 2019.
## **Structure governance and management**
The Give A Duck Foundation was constituted under a trust deed date 17 December 2015. It is a registered charity, number 1164904.
The Trustees who served during the period were:
Mr A Phillips (Chair) Mrs E Hawkhead Mrs H Holmes Mrs K Phillips Mr CJ Burton Mr C Hawkhead Mr ND Swallow
## **Objectives and activities**
The Give A Duck Foundation’s objects are to relieve the needs and assist in the rehabilitation of children with cancer in the UK by the provision of proven effective tools for education and play to help support them through their treatment and to help alleviate anxiety
## **Risk Management**
The Trustees have assessed the major risks to which The Give A Duck Foundation is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Achievements and performance**
The trustees are satisfied with the financial results of the charity for the period.
## **Financial review**
The reserves show a total of £116,096 at 30 November 2023. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue The Give A Duck Foundation’s current activities while consideration is given to ways in which additional funds may be raised.
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## **THE GIVE A DUCK FOUNDATION**
## **TRUSTEES' REPORT (CONTINUED)**
## _**FOR THE PERIOD ENDED 30 NOVEMBER 2023**_
## **Independent Examiner**
A resolution proposing that Suzanne Clarke FCCA be reappointed as Independent Examiner of the company will be put to the members.
On behalf of the board of Trustees
Andrew Phillips (Sep 17, 2024 15:53 GMT+1)
Mr A Phillips Chair Dated: 17 SEPTEMBER 2024
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## **THE GIVE A DUCK FOUNDATION**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The Trustees are responsible for preparing the Trustees' Report and the financial statements which give a true and fair view of the affairs of the charity and of its financial activities for that period.
In preparing those financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- make judgments and estimates that are reasonable and prudent;
- state whether the policies followed are in accordance with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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## **THE GIVE A DUCK FOUNDATION**
## **INDEPENDENT EXAMINER’S' REPORT**
## **TO THE TRUSTEES OF THE GIVE A DUCK FOUNDATION**
I report on the financial statements of the company for the period ended 30 November 2023, which are set out on pages 6 to 11.
## **Respective responsibilities of trustees and examiner**
The charity trustees are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the financial statements under section 145 of the 2011 Act;
- to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the financial statements present a 'true and fair view' and the report is limited to those matters set out in the statement below.
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## **THE GIVE A DUCK FOUNDATION**
## **INDEPENDENT EXAMINER’S' REPORT (CONTINUED)**
## **TO THE TRUSTEES OF THE GIVE A DUCK FOUNDATION**
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the 2011 Act;
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Suzanne Clarke FCCA (Sep 17, 2024 15:54 GMT+1)
Suzanne Clarke FCCA 77 Kilpin Hill Lane Dewsbury West Yorkshire WF13 4BS
Date: 17 SEPTEMBER 2024
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## **THE GIVE A DUCK FOUNDATION**
## **CHARITY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE PERIOD ENDED 30 NOVEMBER 2023**_
|**Notes**
**Incoming resources**
Donations and legacies
**2**
Charitable activities
**3**
Other trading activities
**4**
Total incoming resources
**Resources expended**
Charitable activities
**5**
Raising funds
**6**
Support costs
**7**
Total resources expended
Net income for the period/
Net movement in funds
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Total**
**2023**
**Total**
**2022**
**£**
**£**
**£**
**£**
30,463
72 993
25,950
56,413
44,010
72,993
-
72,993
55,629
9,333
-
9,333
3,167|
|---|---|
||112,789
25,950
138,739
102,806|
||50,409
-
50,409
35,581
40,150
8,700
48,850
44,962
9,203
75
9,278
6,004|
||99,762
8,775
108,537
86,547|
||13,027
17,175
30,202
16,259
85,894
-
85,894
69,635|
||98,921
17,175
116,096
85,894|
All income and expenditure derive from continuing activities
All gains and losses recognised in the period are included above.
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## **THE GIVE A DUCK FOUNDATION**
## **BALANCE SHEET**
## _**AS AT 30 NOVEMBER 2023**_
|**Note**
**Fixed assets**
**8**
**Current assets**
Cash at bank and in hand
Stock
**9**
Creditors: amounts falling
Due within one year
Net current assets
**Total assets less current**
**liabilities**
**Income funds**
Restricted funds
Unrestricted funds
**Total funds**
**10**|**2023**
£
£
4,234
102,968
8,894
111,862
-
111,862
116,096
17,175
98,921
**116,096**|**2023**
£
£
4,234
102,968
8,894
111,862
-
111,862
116,096
17,175
98,921
**116,096**|**2022**
£
1,013
80,385
4,703|£
84,881|
|---|---|---|---|---|
||111,862
-||85,088
(207)||
||||||
|||116,096||85,894|
|||17,175
98,921||-
85,894|
||||||
|||**116,096**||**85,894**|
The financial statements were approved by the Trustees and authorised for issue on 17 SEPTEMBER 2024 and are signed on their behalf by:
Andrew Phillips (Sep 17, 2024 15:53 GMT+1)
Mr A Phillips (Chair)
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## **THE GIVE A DUCK FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE PERIOD ENDED 30 NOVEMBER 2023**_
## **1 Accounting policies**
## **1.1 Basis of preparation of financial statements**
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these financial statements. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) effective from January 2019 and the Charities Act 2011.
The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern
## **1.2 Adoption of Charities SORP (FRS 102)**
The charity has adopted the SORP (FRS 102) in the financial statements for the period ended 30 November 2023.
## **1.3 Incoming resources**
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Donations are recognised once received. In the event that a donation is subject to conditions that require a level of performance before the Charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and it is probable that those conditions will be fulfilled in the reporting period. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the bank
## **1.4 Resources expended**
Expenditure is recognised as soon as there is a legal or constructive obligation committing the Charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.
The Charity pays defined contributions into a pension scheme for employees. These amounts are charged to the Statement of Financial Activities as they become payable and are included in wages costs.
- **1.5 Fund accounting**
Unrestricted funds - general funds are available for the use at the discretion of the Trustees in furtherance of the general objectives of the charity
Restricted funds - restricted funds arise where there is a donor imposed restriction for the use of the funds or where their use is respected to a specific purpose
## **1.6 Taxation**
The charity is exempt within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore is meets the definition of a charity for UK corporation tax purposes.
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## **THE GIVE A DUCK FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE PERIOD ENDED 30 NOVEMBER 2023**_
## **2 Income from donations and legacies**
|**from donations and legacies**||
|---|---|
|Donations and legacies|**Unrestricted**
**funds**
**£**
**Restricted**
**funds**
**£**
**Total**
**2023**
**£**
**Total**
**2022**
**£**|
||30,463
25,950
56,413
44,010|
## **3 Incoming from charitable activities**
|Fund raising
Just Giving|**Unrestricted**
**funds**
**£**
**Restricted**
**funds**
**£**
**Total**
**2023**
**£**
**Total**
**2022**
**£**
56,069
16,924
-
-
56,069
16,924
30,918
24,711|
|---|---|
||72,993
-
72,993
55,629|
## **4 Incoming from other trading activities**
|Duck sales|**Unrestricted**
**funds**
**£**
**Restricted**
**funds**
**£**
**Total 2023**
**£**
**Total**
**2022**
**£**|
|---|---|
||9,333
-
9,333
3,167|
## **5 Expenditure on charitable activities**
|Website/advertising
Miscellaneous items
Consultancy fees
Wages|**Unrestricted**
**funds**
**£**
**Restricted**
**funds**
**£**
**Total**
**2023**
**£**
**Total**
**2022**
**£**
585
758
-
49,066
-
-
-
-
585
758
-
49,066
828
744
13,151
20,858|
|---|---|
||50,409
-
50,409
35,581|
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## **THE GIVE A DUCK FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE PERIOD ENDED 30 NOVEMBER 2023**_
## **6 Expenditure on raising funds**
|**iture on raising funds**||
|---|---|
|Purchases
Opening stock
Closing stock
Carriage costs
Fund raising expenses|**Unrestricted**
**funds**
**£**
**Restricted**
**funds**
**£**
**Total**
**2023**
**£**
**Total**
**2022**
**£**
18,364
4,703
(8,894)
4,479
21,498
8,700
-
-
-
27,064
4,703
(8,894)
4,479
21,498
30,722
3,369
(4,703)
3,584
11,990|
||40,150
8,700
48,850
44,962|
## **7 Support costs**
|Software costs
Stationery & printing
Legal costs
Sundry
Depreciation|**Unrestricted**
**funds**
**£**
**Restricted**
**funds**
**£**
**Total**
**2023**
**£**
**Total**
**2022**
**£**
4,148
44
-
4,031
980
-
-
-
-
75
4,148
44
-
4,031
1,055
3,423
342
420
1,481
338
9,203
75
9,278
6,004|
|---|---|
## **8 Fixed assets**
## **9 Stock**
|Cost brought forward
Additions
Cost carried forward
Depreciation brought forward
Depreciation charge
Depreciation carried forward
NBV brought forward
NBV carried forward
Ducks and merchandise||**2023**
**£**
2,401
4,276
6,677
1,388
1,055
2,443
1,013
4,234
**2023**
**£**
8,894||**2022**
**£**
2,401
-
2,401
1,050
338
1,388
1,351
1,013|
|---|---|---|---|---|
|||||**2022**
**£**
4,703|
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## **THE GIVE A DUCK FOUNDATION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE PERIOD ENDED 30 NOVEMBER 2023**_
## **10 Analysis of net assets between funds**
|Fund balances at 30 November 2023 are represented by
net assets|**Unrestricted**
**funds**
**£**
**Restricted**
**funds**
**£**
**Total**
**2023**
**£**
**Total**
**2022**
**£**
90,146
25,950
116,096
85,894|
|---|---|
||90,146
25,950
116,096
85,894|
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