**CARING HEART FOUNDATION**
## **CARING HEART FOUNDATION**
## REPORT AND FINANCIAL STATEMENTS FOR
YEAR ENDED 30[th] APRIL 2024
J & T _LEXINGTON SERVICES LIMITED 8 HOLME CLOSE, REDHILL GRANGE, WELLINGBOROUGH NN9 5YF_
## **CARING HEART FOUNDATION**
||**Page**|
|---|---|
|**CONTENTS**|**2**|
|**Charity information**|**3**|
|**Trustees Report**|**4**|
|**Independent Examiner’s report**|**5**|
|**Income and Expenditure Account**|**6**|
|**Balance Sheet**|**7**|
|**Notes to the Accounts**|**8 – 9**|
2
**CARING HEART FOUNDATION**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Charity No:** 1167727
**Registered office** 42B GLENELG ROAD LONDON SW2 5JT
## **Trustees**
FIONA GORETTI EZINNE IKIEBE ANENA GORETTI IRENE ODOGE
## **Accountants**
J & T Lexington Services Limited 8 Holme Close Redhill Grange Wellingborough NN9 5YF
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**CARING HEART FOUNDATION**
Trustees’ Report
The Trustees have pleasure in submitting their report, and accounts for the year ended 30[th] April 2024. The financial statements have been prepared in accordance with the accounting policies set out on page 7, and comply with the statement of recommended practice.
## **Governing document:** CIO - FOUNDATION REGISTERED 20 JUN 2016
## **Objective of the charity:**
THE OBJECT OF THE CIO IS FOR THE BENEFIT OF THE PUBLIC: TO RELIEVE SICKNESS AND PRESERVE AND PROTECT THE GOOD HEALTH OF PEOPLE BY PROVIDING OR ASSISTING IN THE PROVISION OF TRAINING SEMINARS, COURSES AND WORKSHOPS
## **principal activity of the organisation:**
To offer the following services in the community: Awareness courses relating to prevention of physical and mental health problems,
Safeguarding of children, safeguarding of venerable adults, Equality and diversity, health and safety, communication, confidentiality, and record keeping, personal learning and thinking skills, infection and control, awareness of mental health and counselling sessions.
## **Review of the financial position**
The charity made a Deficit for the year amounting to £ 25. (2023 Deficit £523)
## **Approval**
The report was approved by the board of trustees on ………….. 2025 and signed on their behalf by:
**Anena Maria Goretti** __________________________
4
## **CARING HEART FOUNDATION**
Independent Examiner’s Report To the Trustees
## CARING HEART FOUNDATION
I report on the accounts of the charity for the year ended 30[th] April 2024 set out on the following pages which have been prepared on the basis of the accounting policies shown in the corresponding pages.
## **Respective responsibilities of trustees and examiner**
The trustees of the charity are responsible for the preparation of the accounts. The charity’s trustee 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 required.
Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:
- 1) Examine the accounts under section 145 of the 2011 Act.
- 2) Follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act) and
- 3) To 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 Commissioners. 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 I do not express an audit opinion on the view given by the accounts.
## **Independent examiner’s statement**
In the course of my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that, in any material aspect, the trustees have not met reasonable requirements to ensure that:
- proper accounting records are kept (in accordance with section 41 of the Act)
- accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act: or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Joseph Kinuthia CPA, DMS, MBA J & T Lexington Services Ltd 8 Holme Close Redhill Grange Wellingborough NN9 5YF
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**CARING HEART FOUNDATION**
## **Statement of financial activities for the year ended 30[th] April 2024 Incorporating the Income and Expenditure Account**
|**Note**
**Incoming Resources**
Incoming resources from generated
funds
Donations
**2**
Grants
**Total Incoming Resources**
**Resources expended**
**Charitable activities**
Events & Hall Hire
Bank charges
Donations
Advertising
Volunteer Expenses
**Total resources expended**
Net incoming/ (outgoing) resources
**Balance carried forward at 30th**
**April 2024**|**2024**
£
0
-
**0**
-
3
22
-
-
25
**(25)**
**(25)**|**2023**
£|
|---|---|---|
|||30
-|
|||**30**|
|||550
3
-
-
-|
|||553|
|||**(523)**|
|||**(523)**|
6
## **CARING HEART FOUNDATION**
## **Balance Sheet as at 30[th] April 2024**
|**Fixed assets**
Tangible fixed assets
**Current assets**
Cash at bank and in hand
**Net current assets/(liabilities)**
**Net assets**
Represented by:
**Funds of the charity**
Reserves
Net incoming resources
**Total funds**|**2024**
£
-
385
385
**385**
410
(25)
**385**|**2023**
£|
|---|---|---|
|||-
410
410|
|||**410**|
|||933
(523)|
|||**410**|
The financial statements were approved by the Trustees on ……………2025 and signed on their behalf by:
## **Anena Maria Goretti …………………………….**
## **Trustee**
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**CARING HEART FOUNDATION**
## **Notes to the financial statements for the year ended 30[th] April 2024**
## **1. Accounting policies**
## **a) Accounting basis**
These accounts have been prepared on the receipts and payments basis under section 42(3) of the Charities Act 1993 and the Statement of Recommended Practice on Accounting by Charities published in March 2008. The adoption of the revised SORP has resulted in reclassification of some items.
## **b) Incoming resources**
## **i) Voluntary income**
Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable.
## **c) Resources expended**
All expenditure is accounted for on an accruals basis.
## **d) Restricted and unrestricted funds**
Income received for restricted purposes is included in a separate restricted fund against which appropriate expenditure is allocated. Restricted funds are those funds which represent grants and donations for a specific purpose. Upon full performance of the purpose of the grant, any surplus is then retrievable by the donor. Income generated for the objects of the charity without further specified purpose is allocated to unrestricted funds. Accumulated surpluses may be retained by the charity and are expendable at the discretion of the trustees in furtherance of the charity’s objects. There were no restricted funds during the year.
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**CARING HEART FOUNDATION**
Notes to the financial statements for the year ended 30[th] April 2024
## **1.**
## **Accounting policies (continued)**
## **e) Designated funds**
Designated funds are allocated out of unrestricted funds by the trustees for specific purposes. The use of such funds is at the trustees’ discretion. There were no designated funds during the year.
## **g) Irrecoverable VAT**
The charity is unable to recover VAT since it does not make taxable supplies. The cost of irrecoverable VAT is not separately analysed in the financial statements.
## **h) Cash Flow**
The charity has taken advantage of the exemptions in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement on the grounds that it is a small charity.
## **2. Incoming resources from generated funds**
|Donations|**Unrestricted**
**£**
22
22|**Restricted**
**£**
-
-|**Total**
**funds 2024**
**£**|
|---|---|---|---|
||||22|
||||22|
9