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2021-05-31-accounts

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Charity number: 1166538

Company number: 09909730

(England and Wales)

THE CHARLIE & CARTER FOUNDATION LIMITED

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 May 2021

DocuSign Envelope ID: 3AF954B6-1365-4DE6-8602-9FEB419F2AF6DocuSign Envelope ID: 6697EFFE-8599-4088-B1C7-97A550343848

THE CHARLIE & CARTER FOUNDATION LIMITED Contents Page For the year ended 31 May 2021

Report of the Trustees 1 to 3
Independent Examiner's Report to the Trustees 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7 to 11
Detailed Statement of Financial Activities 12 to 13

DocuSign Envelope ID: 3AF954B6-1365-4DE6-8602-9FEB419F2AF6DocuSign Envelope ID: 6697EFFE-8599-4088-B1C7-97A550343848

THE CHARLIE & CARTER FOUNDATION LIMITED Report of the Trustees

For the year ended 31 May 2021

The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 May 2021. The Trustees have adopted the provisions of 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 the Republic of Ireland (FRS 102) (effective 1 January 2015).

OBJECTIVES AND ACTIVITIES

Appointment and retirement of trustees

Membership of the committee of trustees is open to anyone aged over 18 years with an interest in furthering the objectives of the foundation and can offer skills, knowledge, experience and support. The committee consists of not less than five nor more than 10 members, elected at the Annual General Meeting. Should any member of the committee fail to attend three meetings within a period of six consecutive months without good or sufficient reason, they will be deemed to have resigned from the committee.

Organisation

The Foundation is organised so that the trustees meet regularly to review its affairs and set objectives. Risk management

The trustees have agreed to examine, on an annual basis, the major risks faced by the foundation. These risks included financial, operations and regulatory. The main steps taken to minimise such risks are maintenance of appropriate accounting records and insurance cover.

Objectives and activities

The objectives of the Foundation are the relief of children with life-limiting illnesses or conditions and their families, principally through: providing financial support to families with a child with a life-limiting condition which requires 24 hour nursing care or specialist facilities, so that the parents or carers may help care for the child; providing support information, guidance and advise to these families; working with professionals in local hospitals to help establish and meet the needs of these families; raising public awareness of the difficulties faced by parents and carers in these families; providing a further financial grant to the parents previously supported upon bereavement of their sick child, addressing their financial burdens at this time.

The main activities undertaken in relation to these objectives involve the assessment and verification of applications for financial support together with fundraising initiatives to enable us to meet our objective of funding one inspirational family per month.

In setting our objectives and planning our activities, the trustees have regard to the Charity Commissions public benefit guidance when exercising any powers or duties to which the guidance is relevant.

All of the trustees are unpaid (with exception of Sarah Cookson, who works in the finance department) volunteers to ensure all available funds are used to meet our objectives.

Objectives and aims

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

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THE CHARLIE & CARTER FOUNDATION LIMITED

Report of the Trustees Continued

For the year ended 31 May 2021

ACHIEVEMENTS AND PERFORMANCE

Our 7th financial year began 1st June 2020, and has to be one of the most challenging years for us since our charity began back in 2013. This financial year began whilst nearing the end of a national lockdown due to the Coronavirus Pandemic. Our Charity shop had been closed since Monday 23rd March 2020 with the full shop staff team being on furlough and Joanne continuing to work from home.

The Government announced that non-essential retail shops can reopen on 15th June 2020, it was decided by the trustees that we would not reopen on this day but would start the refurbishment of the shop. It was decided at the beginning of the pandemic that we would no longer go ahead with our original plan of taking over the lease next door and knocking through to make a larger shop. Instead, we fully refurbished the shop floor in a design that would help us reopen in line with government guidelines to manage the covid pandemic. We were lucky enough to be given the shop fit from a local clothing store, Northern Threads, at a very good price and also have amazing woodwork carried out by Bespoke Wood Working by Goran at another amazing price.

We were also, kindly donated our ceiling framework and tiles from Chuter Ede, Thornton Lighting donated and fit the lighting and Carmelion Concepts provided our new shop sign all free of charge. Our local businesses really did come together to help us reopen after such a difficult 4 months. Our shop finally reopened on July 14th, and it was such a relief and a pleasure to welcome all our staff and customers back, however it was with very strict covid restrictions in place.

Following reopening, bringing in funds was proving to be extremely difficult as there were so many strict restrictions in place such as large groups not being allowed, the rule of keeping 2 metres apart and the wearing of face coverings in public places. This was, however, recognised by the government and restart grants were made available to businesses re opening who relied up on providing in-person services, we met the criteria for these grants and we were successful in securing these when they were made available. As well as the grants we held a number of online raffles for items that had been kindly donated to us from local businesses and supporters, allowing us to actively fundraise during these difficult times. As the year went on there seemed to me no signs of these restrictions lifting, and this meant that larger events like the Great North Run and our Annual Ball were cancelled. This had a massive impact on us as these events usually bring in large amounts of funds, publicity, and awareness for our charity.

Things did not seem to be getting any better as in September one of our office staff tested positive for Covid and because of this the shop had to close and staff had to self-isolate following government guidelines, thankfully all staff were safe and well and were able to return to work at the beginning of October. Sadly, the Covid Pandemic was not improving, and the Government announced another national lock down on 5th November which lasted for 4 weeks. Our shop reopened again on 2nd December under much stricter restrictions, meaning it was extremely hard for both retail and fundraising to bring in the vital funds needed.

As December is Carter’s month, we wanted to do something special in his name and it was agreed that we would create an essential goody bag for families who will be spending Christmas in PICU at the freeman. Not only will this be useful for the families we seen it as an opportunity to raise awareness of our charity and reach out to families who may benefit from our support. On December 22nd Sarah and Chris visited the Freeman to drop off our gifts which were gratefully accepted by staff and families on the ward. 2021 Started the way in which it ended, with the pandemic controlling what we can and cannot do and on 6th January we entered our 3rd national lock down. Staff were, again, placed on furlough.

In February we were approached by the RVI and The Freeman asking for help from us and our supporters as they desperately needed items for their Chapel of Rests. Both Chapels are so very personal to Sarah and Chris so there was no question to be asked, we would 100% help in which ever way we could. We reached out to our supporters and in no time the funds were raised, and we were in position to give the support that both hospitals required. Again, this just showed the love and the support for our charity and how loyal our supporters are to help us during such difficult times.

On the 8th March 2021 the easing of the third lock down began and staff returned to work. Our staff team had changed a great deal over the past months, we had taken on new staff along with new volunteers.

Even though lock down had ended, restrictions were still in place which meant fundraising and events were still limited. However, Andy Robertson, who planned to run from Lands’ end to John O Groats last year and had to reschedule it was now able to go ahead, and on April 9th 2021 he set off on this amazing challenge. We followed Andy on this journey from one end of the country to the other and this was no easy journey as Andy faced many different challenges both Physically and mentally. On May 9th Andy finished this challenge of a lifetime, raising over £17,000 for our foundation, what an unbelievable end to a financial year where we have struggled to bring in the much-needed funds to support the families that need our help.

Although this year was very challenging for us as a charity, families needed our support more than ever due to parents not being able to go to work due to having to shield to protect their seriously ill children. We supported 12 inspirational families during this time. The majority of the family payments are payed monthly so once all of the payments have been made for all 12 families it will total £36,000, bring the number of families supported up to 89. Sadly, one of our CCF Children passed away resulting in us offering a further £1,000 in bereavement support.

This financial year has brought us many challenges and many changes but we have proven as a charity and as team we can pull together and overcome such challenges. Like last year, we are still uncertain as to what the future holds with regards to the pandemic and what further challenges and changes, we may have to face, but again with the amazing, staff volunteers and trustee’s we will confidently get through whatever is thrown at us.

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THE CHARLIE & CARTER FOUNDATION LIMITED Report of the Trustees Continued

For the year ended 31 May 2021

Financial Review:

In addition to generous donations from individuals and businesses, we rasied money from sales of donated goods, sales of our own branded merchandise and from fundraising events.

Our total income for the year ended 31 May 2021 amounted to £148,270 (2020: £215,464). From net proceeds we were able to support families' finances to the extent of £28,154 (2020: £31,511) in the period and we have carried forward unrestricted reserves of £180,075 (2020: £202,228)

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Foundation is company limited by guarantee without share capital. and is governed by its memorandum and articles of association. The company was incorporated on 9th December 2017 and was registered as a charity on 14th April 2016 (Charity no 1166538).

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity THE CHARLIE & CARTER FOUNDATION LIMITED Charity registration number 1166538 Company registration number 09909730 Principal address 18 Denmark Centre South Shields NE332LR

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Mr Christopher Cookson Mr Ian Farrar Mr Keith James Mrs Helen Jones Mrs Sarah Jane Cookson Angela Todd (Appointed: 03 September 2020) Independent examiner Beach Accountants Limited Chartered Certified Accountants 10 Blue Sky Way Monkton Business Park South South Tyneside NE31 2EQ

Approved by the Board of Trustees and signed on its behalf by

............................................................................. 30 November 2021

Mrs Sarah Jane Cookson

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THE CHARLIE & CARTER FOUNDATION LIMITED

Independent Examiners Report to the Trustees

For the year ended 31 May 2021

I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 May 2021.

Responsibilities and basis of report

As the charity Trustees, who are also directors for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiners statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

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

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

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

Beach Accountants Limited Chartered Certified Accountants 10 Blue Sky Way Monkton Business Park South South Tyneside NE31 2EQ

30 November 2021

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THE CHARLIE & CARTER FOUNDATION LIMITED Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 May 2021

Notes
Income and endowments from:
Donations and legacies
2
Other trading activites
3
Other income
4
Total
Expenditure on:
Raising funds
5
Charitable activities
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
36,443
75,767
36,060
148,270
(110,169)
(60,254)
(170,423)
(22,153)
202,228
180,075
2020
£
62,692
121,395
31,377
215,464
(115,901)
(62,459)
(178,360)
37,104
165,124
202,228

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Registered Number : 09909730

THE CHARLIE & CARTER FOUNDATION LIMITED Statement of Financial Position As at 31 May 2021

Notes
Fixed assets
Tangible assets
10
Current assets
Stocks
11
12
Debtors
Cash at bank and in hand
Creditors: amounts falling due within one year
13
Net current assets
Total assets less current liabilities
Net assets
The funds of the charity
Unrestricted income funds
14
Total funds
£
2021
9,284
9,284
1,267
1,904
171,989
175,160
(4,369)
170,791
180,075
180,075
180,075
180,075
£
2020
11,278
11,278
1,267
7,925
183,807
192,999
(2,049)
190,950
202,228
202,228
202,228
202,228

For the year ended 31 May 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Mrs Sarah Jane Cookson Trustee

30 November 2021

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THE CHARLIE & CARTER FOUNDATION LIMITED Notes to the Financial Statements

For the year ended 31 May 2021

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘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 (FRS 102) (effective 1 January 2015)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006.

THE CHARLIE & CARTER FOUNDATION LIMITED meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

There are no material uncertainties about the charities ability to continue for the next 12 months.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

r their expected useful lives on the following basis:
Motor Vehicles 25 Reducing balance
Fixtures and Fittings 15 Reducing balance

Stocks and work in progress

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Finance leases

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

2. Income from donations and legacies

Unrestricted funds
Donations received
2020
2021
£
£
62,692
36,443
62,692
36,443

3. Income earned from other activities

Unrestricted funds
Fund raising events
Shop income
Gift aid from shop sales
Merchandise sales
2021
£
16,240
48,437
10,320
770
75,767
2020
£
46,430
73,603
-
1,362
121,395

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THE CHARLIE & CARTER FOUNDATION LIMITED Notes to the Financial Statements Continued

For the year ended 31 May 2021

4. Other income

Unrestricted funds
Corona virus grant
Grant income
5. Expenditure on other trading activities
Unrestricted funds
Fund raising events
6. Net income/(expenditure) for the year
This is stated after charging/(crediting):
Depreciation of owned fixed assets
Trustees' remuneration
Trustees' pension contributions
Staff pension contributions
7. Staff costs and emoluments
General staff
2021
£
35,060
1,000
36,060
2021
£
110,169
110,169
2021
£
2,109
6,310
47
1,212
2021
5
5
2020
£
31,377
-
31,377
2020
£
115,901
115,901
2020
£
2,617
-
-
1,015
2020
5
5

8. Trustee remuneration and related party transactions

The only related party transaction in the year was Sarah Cookson being employed in the Finance Department. Her salary for this role which was paid in the year was £6,309.70 and pension contributions from the charity were £46.62. Apart from the above there were no other disclosable transactions.

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THE CHARLIE & CARTER FOUNDATION LIMITED Notes to the Financial Statements Continued

For the year ended 31 May 2021

9. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for unrestricted funds.

10. Tangible fixed assets

Cost or valuation
At 01 June 2020
Additions
At 31 May 2021
Depreciation
At 01 June 2020
Charge for year
At 31 May 2021
Net book values
At 31 May 2021
At 31 May 2020
Stocks and work in progress
Finished goods for re-sale
Debtors
Amounts due within one year:
Prepayments and accrued income
Other debtors
Motor
Vehicles
£
14,151
-
14,151
10,157
999
11,156
2,995
3,994
Fixtures and
Fittings
£
13,976
115
14,091
6,692
1,110
7,802
6,289
7,284
2021
£
1,267
1,267
2021
£
1,904
-
1,904
Total
£
28,127
115
28,242
16,849
2,109
18,958
9,284
11,278
2020
£
1,267
1,267
2020
£
1,548
6,377
7,925

11. Stocks and work in progress

12. Debtors

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THE CHARLIE & CARTER FOUNDATION LIMITED Notes to the Financial Statements Continued

For the year ended 31 May 2021

13. Creditors: amounts falling due within one year

2021 2020
£ £
Other creditors 4,369 2,049
4,369 2,049
14. Movement in funds
Unrestricted Funds
Balance at Incoming Outgoing Balance at
01/06/2020 resources resources 31/05/2021
£ £ £ £
General
General 202,228 148,270 (170,423) 180,075
202,228 148,270 (170,423) 180,075
Unrestricted Funds - Previous year
Balance at Incoming Outgoing Balance at
01/06/2019 resources resources 31/05/2020
£ £ £ £
General
General 165,124 215,464 (178,360) 202,228
165,124 215,464 (178,360) 202,228

15. Analysis of net assets between funds

Unrestricted funds
General
General
Tangible fixed
assets
Net current
assets /
(liabilities)
Net Assets
£
£
£
9,284
170,791
180,075
9,284
170,791
180,075

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THE CHARLIE & CARTER FOUNDATION LIMITED Notes to the Financial Statements Continued

For the year ended 31 May 2021

Previous year

Tangible fixed Net current Net Assets
assets assets /
(liabilities)
£ £ £
Unrestricted funds
General
General 11,278 190,950 202,228
11,278 190,950 202,228

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THE CHARLIE & CARTER FOUNDATION LIMITED Detailed Statement of Financial Activities

For the year ended 31 May 2021

INCOME AND ENDOWMENT
Donations and legacies
Donations
Other trading activities
Fund raising events
Shop income
Income from Gift aid from shop sales
Income from Merchandise sales
Other income
Corona virus grant
Grant income
Total incoming resources
EXPENDITURE
Other trading activities
Staff costs - wages & salaries
Staff costs - pension contributions
Depreciation - owned assets
Merchandise costs
Accountancy fees
Rent and rates
Light and heat
Repairs and maintenance
Insurance
Motor vehicle expenses
Telephone
Postage, packaging and stationary
Sundries
Advertising
Fundraising events
Selling fees
Subscriptions
Staff uniform
Staff training
Staff entertainment
Charitable activities
Staff costs - wages & salaries
Staff costs - pension contributions
Trustee - wages & salaries
Trustee - pension contributions
Support costs
Family payments
Legal and professional
£
2021
36,443
36,443
16,240
48,437
10,320
770
75,767
35,060
1,000
36,060
148,270
(44,729)
(670)
(2,109)
(741)
(1,651)
(21,668)
(1,798)
(19,481)
(2,937)
(4,332)
(2,013)
(1,545)
(1,376)
(24)
(99)
(379)
(3,515)
(325)
(667)
(110)
(110,169)
(24,654)
(542)
(6,310)
(47)
(147)
(28,154)
(400)
£
2020
62,692
62,692
46,430
73,603
-
1,362
121,395
31,377
-
31,377
215,464
(42,763)
(504)
(2,617)
(2,152)
(500)
(22,933)
(3,913)
(1,960)
(2,959)
(5,562)
(2,520)
(1,534)
(671)
(2,050)
(19,115)
(8)
(3,357)
(267)
(516)
-
(115,901)
(28,502)
(511)
-
-
-
(31,511)
(1,035)

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THE CHARLIE & CARTER FOUNDATION LIMITED Detailed Statement of Financial Activities Continued For the year ended 31 May 2021

Independent examination fees

Total resources expended Net Expenditure

-
(60,254)
(170,423)
(22,153)
(900)
(62,459)
(178,360)
37,104

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