UK Registered Charity 1165635
Trustees’ Annual Report
and Accounts
2022-2023
Legal and Administrative Information
Status
Friends of Freetown is a Charitable Incorporated Organisation, established under the ‘Foundation’ model constitution. It is a registered charity in England and Wales, registered charity number 1165635. Trustees are appointed by existing trustees.
Its principal address is 6, Lode Avenue, Waterbeach, Cambridge CB25 9PX. Its website is http://www.friendsoffreetown.org.uk , where a copy of its constitution may be found, along with various policies including grant-giving policy and privacy and data retention policy.
Trustee Board
The members of the Board during the year were:
Amy Brookman Chair Heather Hobday Treasurer (until July 2022) Andy Hobday (until October 2022) Peter Stephenson Adelheid Russenberger Alison Giles Treasurer (July 2022 onwards) Jeremy Brookman Secretary Helen Ireton Annie Dawson
Andy Hobday served on the board of trustees from the formation of the charity until he sadly passed away in October 2022. The board expresses its gratitude for all his service, generosity and encouragement over the past years.
Friends of Freetown
UK Registered Charity 1165635
Objectives and Activities
The objectives of the organisation are:
-
To reduce poverty;
-
To relieve sickness;
-
To advance education;
by providing grants and/or gifts in kind to individuals and organisations in Sierra Leone working towards any or all of the above.
During the year 2022-2023, grants were made to 3 organisations to advance these objectives. These are all organisations with whom Friends of Freetown has a long-standing relationship. In some cases, grants are long-standing grants that are renewed annually, such as grants to fund a child’s place in an orphanage, or a scholarship for a school; in other cases, grants have been made for standalone grant requests that will address the strategic objectives of the organisation or provide for speci�ic emergency situations, such as emergency health treatment costs. The Trustees designate some reserves within the general fund in order to be able to respond to emergency grant requests.
Fundraising
During the year 2022-2023, funds were primarily raised through two channels:
-
Regular donations. Benefactors have usually been personal contacts of existing trustees or benefactors, and fundraising events have widened the base of donors;
-
One-off donations. These have included campaigns via social media and among personal contacts of trustees, targeting speci�ic needs.
Although Covid restrictions have largely passed, only one fundraising event was participated in, and the charity was once again largely reliant upon donations made by regular donors, and also through some speci�ic campaigns on social media. The charity additionally applied for a grant from the MPM Charitable Foundation which was approved - further details are given below.
Friends of Freetown is also recognised by HMRC for Gift Aid, and Gift Aid was reclaimed during 2022-2023 for donations made during the year 2021-2022.
In addition to �inancial donations, a number of gifts in kind have been received for some of the projects that are supported.
Public Bene�it
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public bene�it when setting the aims and objectives, and consider how each grant application meets the objectives of the organisation, including the requirement for public bene�it, before making a decision.
Friends of Freetown
UK Registered Charity 1165635
Project Details
Mercy Childrens Orphanage (MCO)
Overview
MCO is an orphanage for around 30 children and young people ranging from infants to older teenagers. Older children were orphaned during the civil war; others have been placed there by social services. Most recently, ten ebola orphans came to live there. The orphanage is very well thought of by Sierra Leonean social services and authorities and is unusual in Sierra Leone in that it has children from several different tribes and both Muslim and Christian families.
During 2022-2023 we continued �inancial support for 15 children, including shipping donated Christmas presents to them. Several of these are supported speci�ically under a sponsorship program, and during July we funded a shipment of gifts from sponsors and children, as well as our now customary shipment of Christmas gifts collected during the course of the year in December.
MCO’s costs were signi�icantly impacted by the war in Ukraine, and on top of the regular �inancial support payments, we made two additional grants to top up and help with the unusually high costs throughout the year.
This year we supported two additional speci�ic projects. Firstly, during the summer of 2021 MCO had some land donated, which MCO intended to use for farming. On behalf of MCO we applied for and received a grant from an external charitable foundation to cover farming tools and materials (such as fertilizer and seeds) to be used to farm the new land. Secondly, a grant was approved to fund repairs to the roof of the accommodation for the staff living quarters at the orphanage.
Long-standing Grants
Named child sponsorships During the year we continued the support of 15 children at the orphanage.
Friends of Freetown
UK Registered Charity 1165635
Standalone Grants
| Standalone Grants | |
|---|---|
| Shipment of gifts in kind July 2022 |
A grant was approved to pay for the shipment of gifts and communication from sponsors to sponsees at the orphanage. |
| Farm tools and materials November 2022 |
A grant was approved to fund the purchase of farming tools and materials (such as fertilizer and seeds) to farm the newly donated wetland. |
| Roof repair November 2022 |
A grant was approved to fund repairs to the living quarters of the residential staff at the orphanage, which required signi�icant work. |
| Shipment of gifts in kind December 2022 |
A grant was approved to pay for the shipment of Christmas gifts to the orphanage. |
Friends of Freetown
UK Registered Charity 1165635
Pujehun Development Organisation (PDO)
Overview
PDO is a Sierra Leonean NGO led by former MP Senesi Fawundu, focusing on improving health care in the rural province of Pujehun. For a number of years through PDO we have supported the village clinic and (very basic) maternity unit in Gbongay and more recently have supported the Kate McGrath Girls’ School in Bo, of which Senesi is Chair of Governors.
During 2022-2023 we have continued to support the clinic, including providing a grant for the supply of medicines and equipment for the clinic and maternity unit. We have continued to fund the insurance and driver’s salary for an ambulance whose purchase we funded in 2018. The vehicle has been widely used in rough terrain and is consequently nearing the end of its useful life. However we are delighted to hear that the Sierra Leone government now provides regular ambulance services to the clinic and other health units in the district and the services of the ambulance are now less critical. During the year, the replacement of the mattresses on the clinic beds (which was begun during the previous year) was completed.
The Kate McGrath School for Girls has continued its program of providing safe access to the school for children who live at some distances from the school. A Cambridge-based secondary school has kindly donated a class set of microscopes for use by the school which we hope to be able to ship out during 2023.
Long-standing Grants
| Long-standing Grants | |
|---|---|
| Medicine Supply | Grant paid quarterly for the supply of medicines and equipment for the clinic and maternity unit. |
| Ambulance Driver | Grant paid quarterly to fund the wages of the clinic ambulance driver. |
| Ambulance Insurance and Licensing | Grant paid annually to fund the cost of insuring and licensing the clinic ambulance. |
Standalone Grants
| Standalone Grants | |
|---|---|
| Mattresses for PDO clinic March 2022 - May 2022 |
Grant was approved to pay for new mattresses for the four beds/couches in the Gbongay clinic which were shipped from the UK. |
| Additional medicines Sep 2022 |
Following an additional donation, a grant was paid to provide additional medicines for the clinic and maternity unit. |
Friends of Freetown
UK Registered Charity 1165635
Experiential Christian Ministries (ECM)
Overview
ECM is a UK based charity that has founded a number of community projects in the village of Adonkia in Sierra Leone, including a school, community bakery, adult education classes and medical projects. We currently support the medical and educational work of this charity. This charity was formerly known as Experiential Christian International Ministries (ECIM) but is now registered as a charity (UK registered charity number 1178716) under the name ECM.
The school is well regarded in its community as one of the few schools that is able to offer scholarships to those unable to afford the fees, and we have continued to support the school by funding 10 scholarships. The community experienced particular hardship during this year as a result of the pandemic, and in addition to our regular donations we made two standalone grants to boost the funding for the 10 scholarships and allow a further number of children to continue in education when their funding was threatened.
Once again various local communities have been generous in providing material for the school, and we once again approved a grant to ship donated equipment including a number of school chairs and sewing machines for the tailoring centre.
Long-standing Grants
| School place sponsorship | Grant paid annually for scholarships for 10 children to attend the school without paying fees. |
|---|---|
Standalone Grants
| Standalone Grants | |
|---|---|
| Shipping donated equipment March 2022 - April 2022 |
Grant was approved for shipping of donated equipment including school chairs and sewing machines. |
| Construction of borehole for well for school April 2022 |
Grant was approved for subsidising the construction of a bore hole to provide water to the school site. |
| Additional school fees Throughout the year |
Grants were approved for further donations of school fees as a short term measure to allow more children to remain in school, with support to be reviewed at a later time. |
Friends of Freetown
UK Registered Charity 1165635
Financial Statements
We received no contracts from central government or local authorities. We received no government grants.
Statement of Financial Activity 2022-2023 (1)
Covers the accounting period from 1st April 2022 to 31[ st ] March 2023.
All numbers rounded to nearest £. See next page for notes (note number in brackets).
| Receipts (2) | ||||
|---|---|---|---|---|
| Unrestricted | Restricted (3) | 2022-23 Total | 2021-22 total | |
| Donations and legacies | 27028 | 3786 |
30814 |
31288 |
| Charitable activities | 0 | 0 |
0 |
0 |
| Other trading (fundraising) | 0 |
60 |
60 |
97 |
| Gift Aid | 5938 | 0 |
5938 |
5799 |
| Interest and investments | 10 | 0 |
10 |
0 |
| Total gross income | 32976 | 3846 |
36822 |
37184 |
| Payments (4) | ||||
| MCO | 15951 | 3409 |
19360 |
11960 |
| PDO | 5139 | 311 |
5450 |
19057 |
| ECM | 11423 | 110 |
11533 |
3563 |
| Fundraising costs | 225 | 0 |
225 |
55 |
| Charity costs (5) | 536 | 0 |
554 |
578 |
| Total | 33274 | 3830 |
37122 |
35213 |
| Net of receipts/payments | -300 | 1970 |
||
| Cash funds last year end | 4061 | 2091 |
||
| Cash funds this year end | 3761 | 4061 |
Notes on the Statement of Financial Activity
Note 1 – Basis of Preparation and Accounting Period
These accounts have been prepared on a receipts and payments basis. The accounting period runs from the 1st of April to the 31st March each year.
Note 2- Receipts
Friends of Freetown
UK Registered Charity 1165635
Our single highest value donation received from an individual was £5000. Our single highest value donation from a related party was the same donation of £5000. We did not receive any income from outside the United Kingdom. We do not have any trading subsidiaries.
Note 3 – Restricted Funds
This year restricted donations were received for the following projects:
| PDO Gbongay Clinic Medicine | £ | 250 |
|---|---|---|
| PDO Gbongay Clinic Mattresses | £ | 6.25 |
| PDO Gbongay Clinic Renovations | £ | 166.99 |
| MCO Child Sponsorship | £ | 1109.38 |
| MCO Farm Tools | £ | 2100 |
| MCO | £ | 139.17 |
| ECM School Fee Sponsorship | £ | 120 |
Agreement was obtained from donors to transfer previously restricted funds for the PDO school bus to unrestricted funds.
Note 4 - Payments
Grant making is the main way in which our charity carries out its purposes. In this �inancial period: No grants were made to individuals
£36,343 was given in grants to organisations in Sierra Leone whose objectives are charitable (there is no international de�inition of charity so it is currently unclear whether these are of�icial charities or not)
None of the grant recipients are related parties.
Trustees have not been paid and the charity does not have any employees.
Charitable activities were carried out and funds spent outside the United Kingdom in Sierra Leone.
We are in regular written contact with our bene�iciaries and all charitable activities delivered on our behalf are approved by the trustees.
£5450 was sent through Worldwide Currencies, a Money Service Business. All other payments were sent through the regulated banking system.
Other charity costs included trustee liability insurance, bank fees, ICO registration and fees for the independent examination of the 2022-23 annual report and accounts.
Friends of Freetown
UK Registered Charity 1165635
Statement of assets and liabilities at end of period
Cash funds
| Details Unrestricted Funds Restricted Funds Endowment Funds |
Details Unrestricted Funds Restricted Funds Endowment Funds |
Details Unrestricted Funds Restricted Funds Endowment Funds |
Details Unrestricted Funds Restricted Funds Endowment Funds |
|---|---|---|---|
| General Fund | £ 1,232 |
£ 2,529 |
£ |
| Total | £ 1,232 |
£ 2,529 |
£ |
Other assets for the charity’s use
| Details Fund to which asset belongs Cost Current value |
Details Fund to which asset belongs Cost Current value |
Details Fund to which asset belongs Cost Current value |
Details Fund to which asset belongs Cost Current value |
|---|---|---|---|
| N/A | £ 0 |
£ 0 |
|
| £ 0 |
£ 0 |
Liabilities
| Details Fund to which liability relates Amount due When due |
Details Fund to which liability relates Amount due When due |
Details Fund to which liability relates Amount due When due |
Details Fund to which liability relates Amount due When due |
|---|---|---|---|
| N/A | £ 0 |
||
| £ 0 |
Friends of Freetown
UK Registered Charity 1165635
UK Registered Charity 1165635
Trustees’ Annual Report
and Accounts
2022-2023
Legal and Administrative Information
Status
Friends of Freetown is a Charitable Incorporated Organisation, established under the ‘Foundation’ model constitution. It is a registered charity in England and Wales, registered charity number 1165635. Trustees are appointed by existing trustees.
Its principal address is 6, Lode Avenue, Waterbeach, Cambridge CB25 9PX. Its website is http://www.friendsoffreetown.org.uk , where a copy of its constitution may be found, along with various policies including grant-giving policy and privacy and data retention policy.
Trustee Board
The members of the Board during the year were:
Amy Brookman Chair Heather Hobday Treasurer (until July 2022) Andy Hobday (until October 2022) Peter Stephenson Adelheid Russenberger Alison Giles Treasurer (July 2022 onwards) Jeremy Brookman Secretary Helen Ireton Annie Dawson
Andy Hobday served on the board of trustees from the formation of the charity until he sadly passed away in October 2022. The board expresses its gratitude for all his service, generosity and encouragement over the past years.
Friends of Freetown
UK Registered Charity 1165635
Objectives and Activities
The objectives of the organisation are:
-
To reduce poverty;
-
To relieve sickness;
-
To advance education;
by providing grants and/or gifts in kind to individuals and organisations in Sierra Leone working towards any or all of the above.
During the year 2022-2023, grants were made to 3 organisations to advance these objectives. These are all organisations with whom Friends of Freetown has a long-standing relationship. In some cases, grants are long-standing grants that are renewed annually, such as grants to fund a child’s place in an orphanage, or a scholarship for a school; in other cases, grants have been made for standalone grant requests that will address the strategic objectives of the organisation or provide for speci�ic emergency situations, such as emergency health treatment costs. The Trustees designate some reserves within the general fund in order to be able to respond to emergency grant requests.
Fundraising
During the year 2022-2023, funds were primarily raised through two channels:
-
Regular donations. Benefactors have usually been personal contacts of existing trustees or benefactors, and fundraising events have widened the base of donors;
-
One-off donations. These have included campaigns via social media and among personal contacts of trustees, targeting speci�ic needs.
Although Covid restrictions have largely passed, only one fundraising event was participated in, and the charity was once again largely reliant upon donations made by regular donors, and also through some speci�ic campaigns on social media. The charity additionally applied for a grant from the MPM Charitable Foundation which was approved - further details are given below.
Friends of Freetown is also recognised by HMRC for Gift Aid, and Gift Aid was reclaimed during 2022-2023 for donations made during the year 2021-2022.
In addition to �inancial donations, a number of gifts in kind have been received for some of the projects that are supported.
Public Bene�it
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public bene�it when setting the aims and objectives, and consider how each grant application meets the objectives of the organisation, including the requirement for public bene�it, before making a decision.
Friends of Freetown
UK Registered Charity 1165635
Project Details
Mercy Childrens Orphanage (MCO)
Overview
MCO is an orphanage for around 30 children and young people ranging from infants to older teenagers. Older children were orphaned during the civil war; others have been placed there by social services. Most recently, ten ebola orphans came to live there. The orphanage is very well thought of by Sierra Leonean social services and authorities and is unusual in Sierra Leone in that it has children from several different tribes and both Muslim and Christian families.
During 2022-2023 we continued �inancial support for 15 children, including shipping donated Christmas presents to them. Several of these are supported speci�ically under a sponsorship program, and during July we funded a shipment of gifts from sponsors and children, as well as our now customary shipment of Christmas gifts collected during the course of the year in December.
MCO’s costs were signi�icantly impacted by the war in Ukraine, and on top of the regular �inancial support payments, we made two additional grants to top up and help with the unusually high costs throughout the year.
This year we supported two additional speci�ic projects. Firstly, during the summer of 2021 MCO had some land donated, which MCO intended to use for farming. On behalf of MCO we applied for and received a grant from an external charitable foundation to cover farming tools and materials (such as fertilizer and seeds) to be used to farm the new land. Secondly, a grant was approved to fund repairs to the roof of the accommodation for the staff living quarters at the orphanage.
Long-standing Grants
Named child sponsorships During the year we continued the support of 15 children at the orphanage.
Friends of Freetown
UK Registered Charity 1165635
Standalone Grants
| Standalone Grants | |
|---|---|
| Shipment of gifts in kind July 2022 |
A grant was approved to pay for the shipment of gifts and communication from sponsors to sponsees at the orphanage. |
| Farm tools and materials November 2022 |
A grant was approved to fund the purchase of farming tools and materials (such as fertilizer and seeds) to farm the newly donated wetland. |
| Roof repair November 2022 |
A grant was approved to fund repairs to the living quarters of the residential staff at the orphanage, which required signi�icant work. |
| Shipment of gifts in kind December 2022 |
A grant was approved to pay for the shipment of Christmas gifts to the orphanage. |
Friends of Freetown
UK Registered Charity 1165635
Pujehun Development Organisation (PDO)
Overview
PDO is a Sierra Leonean NGO led by former MP Senesi Fawundu, focusing on improving health care in the rural province of Pujehun. For a number of years through PDO we have supported the village clinic and (very basic) maternity unit in Gbongay and more recently have supported the Kate McGrath Girls’ School in Bo, of which Senesi is Chair of Governors.
During 2022-2023 we have continued to support the clinic, including providing a grant for the supply of medicines and equipment for the clinic and maternity unit. We have continued to fund the insurance and driver’s salary for an ambulance whose purchase we funded in 2018. The vehicle has been widely used in rough terrain and is consequently nearing the end of its useful life. However we are delighted to hear that the Sierra Leone government now provides regular ambulance services to the clinic and other health units in the district and the services of the ambulance are now less critical. During the year, the replacement of the mattresses on the clinic beds (which was begun during the previous year) was completed.
The Kate McGrath School for Girls has continued its program of providing safe access to the school for children who live at some distances from the school. A Cambridge-based secondary school has kindly donated a class set of microscopes for use by the school which we hope to be able to ship out during 2023.
Long-standing Grants
| Long-standing Grants | |
|---|---|
| Medicine Supply | Grant paid quarterly for the supply of medicines and equipment for the clinic and maternity unit. |
| Ambulance Driver | Grant paid quarterly to fund the wages of the clinic ambulance driver. |
| Ambulance Insurance and Licensing | Grant paid annually to fund the cost of insuring and licensing the clinic ambulance. |
Standalone Grants
| Standalone Grants | |
|---|---|
| Mattresses for PDO clinic March 2022 - May 2022 |
Grant was approved to pay for new mattresses for the four beds/couches in the Gbongay clinic which were shipped from the UK. |
| Additional medicines Sep 2022 |
Following an additional donation, a grant was paid to provide additional medicines for the clinic and maternity unit. |
Friends of Freetown
UK Registered Charity 1165635
Experiential Christian Ministries (ECM)
Overview
ECM is a UK based charity that has founded a number of community projects in the village of Adonkia in Sierra Leone, including a school, community bakery, adult education classes and medical projects. We currently support the medical and educational work of this charity. This charity was formerly known as Experiential Christian International Ministries (ECIM) but is now registered as a charity (UK registered charity number 1178716) under the name ECM.
The school is well regarded in its community as one of the few schools that is able to offer scholarships to those unable to afford the fees, and we have continued to support the school by funding 10 scholarships. The community experienced particular hardship during this year as a result of the pandemic, and in addition to our regular donations we made two standalone grants to boost the funding for the 10 scholarships and allow a further number of children to continue in education when their funding was threatened.
Once again various local communities have been generous in providing material for the school, and we once again approved a grant to ship donated equipment including a number of school chairs and sewing machines for the tailoring centre.
Long-standing Grants
| School place sponsorship | Grant paid annually for scholarships for 10 children to attend the school without paying fees. |
|---|---|
Standalone Grants
| Standalone Grants | |
|---|---|
| Shipping donated equipment March 2022 - April 2022 |
Grant was approved for shipping of donated equipment including school chairs and sewing machines. |
| Construction of borehole for well for school April 2022 |
Grant was approved for subsidising the construction of a bore hole to provide water to the school site. |
| Additional school fees Throughout the year |
Grants were approved for further donations of school fees as a short term measure to allow more children to remain in school, with support to be reviewed at a later time. |
Friends of Freetown
UK Registered Charity 1165635
Financial Statements
We received no contracts from central government or local authorities. We received no government grants.
Statement of Financial Activity 2022-2023 (1)
Covers the accounting period from 1st April 2022 to 31[ st ] March 2023.
All numbers rounded to nearest £. See next page for notes (note number in brackets).
| Receipts (2) | ||||
|---|---|---|---|---|
| Unrestricted | Restricted (3) | 2022-23 Total | 2021-22 total | |
| Donations and legacies | 27028 | 3786 |
30814 |
31288 |
| Charitable activities | 0 | 0 |
0 |
0 |
| Other trading (fundraising) | 0 |
60 |
60 |
97 |
| Gift Aid | 5938 | 0 |
5938 |
5799 |
| Interest and investments | 10 | 0 |
10 |
0 |
| Total gross income | 32976 | 3846 |
36822 |
37184 |
| Payments (4) | ||||
| MCO | 15951 | 3409 |
19360 |
11960 |
| PDO | 5139 | 311 |
5450 |
19057 |
| ECM | 11423 | 110 |
11533 |
3563 |
| Fundraising costs | 225 | 0 |
225 |
55 |
| Charity costs (5) | 536 | 0 |
554 |
578 |
| Total | 33274 | 3830 |
37122 |
35213 |
| Net of receipts/payments | -300 | 1970 |
||
| Cash funds last year end | 4061 | 2091 |
||
| Cash funds this year end | 3761 | 4061 |
Notes on the Statement of Financial Activity
Note 1 – Basis of Preparation and Accounting Period
These accounts have been prepared on a receipts and payments basis. The accounting period runs from the 1st of April to the 31st March each year.
Note 2- Receipts
Friends of Freetown
UK Registered Charity 1165635
Our single highest value donation received from an individual was £5000. Our single highest value donation from a related party was the same donation of £5000. We did not receive any income from outside the United Kingdom. We do not have any trading subsidiaries.
Note 3 – Restricted Funds
This year restricted donations were received for the following projects:
| PDO Gbongay Clinic Medicine | £ | 250 |
|---|---|---|
| PDO Gbongay Clinic Mattresses | £ | 6.25 |
| PDO Gbongay Clinic Renovations | £ | 166.99 |
| MCO Child Sponsorship | £ | 1109.38 |
| MCO Farm Tools | £ | 2100 |
| MCO | £ | 139.17 |
| ECM School Fee Sponsorship | £ | 120 |
Agreement was obtained from donors to transfer previously restricted funds for the PDO school bus to unrestricted funds.
Note 4 - Payments
Grant making is the main way in which our charity carries out its purposes. In this �inancial period: No grants were made to individuals
£36,343 was given in grants to organisations in Sierra Leone whose objectives are charitable (there is no international de�inition of charity so it is currently unclear whether these are of�icial charities or not)
None of the grant recipients are related parties.
Trustees have not been paid and the charity does not have any employees.
Charitable activities were carried out and funds spent outside the United Kingdom in Sierra Leone.
We are in regular written contact with our bene�iciaries and all charitable activities delivered on our behalf are approved by the trustees.
£5450 was sent through Worldwide Currencies, a Money Service Business. All other payments were sent through the regulated banking system.
Other charity costs included trustee liability insurance, bank fees, ICO registration and fees for the independent examination of the 2022-23 annual report and accounts.
Friends of Freetown
UK Registered Charity 1165635
Statement of assets and liabilities at end of period
Cash funds
| Details Unrestricted Funds Restricted Funds Endowment Funds |
Details Unrestricted Funds Restricted Funds Endowment Funds |
Details Unrestricted Funds Restricted Funds Endowment Funds |
Details Unrestricted Funds Restricted Funds Endowment Funds |
|---|---|---|---|
| General Fund | £ 1,232 |
£ 2,529 |
£ |
| Total | £ 1,232 |
£ 2,529 |
£ |
Other assets for the charity’s use
| Details Fund to which asset belongs Cost Current value |
Details Fund to which asset belongs Cost Current value |
Details Fund to which asset belongs Cost Current value |
Details Fund to which asset belongs Cost Current value |
|---|---|---|---|
| N/A | £ 0 |
£ 0 |
|
| £ 0 |
£ 0 |
Liabilities
| Details Fund to which liability relates Amount due When due |
Details Fund to which liability relates Amount due When due |
Details Fund to which liability relates Amount due When due |
Details Fund to which liability relates Amount due When due |
|---|---|---|---|
| N/A | £ 0 |
||
| £ 0 |
Friends of Freetown
UK Registered Charity 1165635
01900 268086 and 07889 181080, www.oakacc.co.uk
Independent examiner’s report to the trustees of Friends of Freetown
Charity Number 1165635
I report on the accounts of the charity for the period ended 31 March 2023.
Respective responsibilities of trustees and examiner
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity’s gross income was below £250,000 and I am qualified to undertake the examination by:
-
Being independent of Friends of Freetown and its trustees.
-
Having qualified as a Chartered Accountant on 1 December 1991.
-
Having relevant professional experience since 1991, including having been Secretary of Copeland Mind, having held various trustee roles in Cockermouth Round Table and other organisations which report to the Charities Commission.
Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:
-
Examine the accounts under section 145 of the 2011 Act.
-
Follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
-
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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that in any material respect the following requirements have not been met:
-
To keep accounting records in accordance with section 130 of the 2011 Act.
-
To prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act, or
-
To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Chris MacLeod ACA ICPA (Fellow) Oaktree Accountancy (Cockermouth) Limited
Date: 3 October 2023