Financial Statements forWEEE Charity as at 31 October 2024
Charity Registration Number 1169658 (England & Wales)
Report ofthe Trustees, and Unaudited FinanciaL Statements
forthe Year Ended 31 October 2024
for
WEEE CHARITY

Financial Statements forWEEE Charity as at 31 October 2024
Charity Registration Number 1169658 (England &WaLesl
COMPANY INFORMATION
Trustees,
A Hilton
IAppointed 14109120231
A Brock
(Appointed 1410912023)
S Bennett
(Appointed 14109120231
C Preston
(Appointed 14109120231
Charlty Number
1169658
{Engiand & Wales)
Charity Address
11 Tanningcourt
Warrington
WA12HF
age

Financial Statements forWEEE Charity as at 31 October 2024
Charity Registration Number 1169658 (England &Wales}
CONTENTS OF THE FINANCIAL STATEMENT
Trustee's Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statement
9-16

Financial Statements forWEEE Charity as at 31 October 2024
Charity Registration Number 1169658 {England &WaLes)
TR
TEE
' REPORT
The trustees present their annual report and financial statements for the year ended 31 October
2024.
The financial statements have been prepared in accordance with the accounting policies set
out in note 1 to the financial statements and comply with the charity's constitution, the
Charities Act 2011 and"Accounting and Reporting by Charities: Statement of Recommended
Practice applicable to charities preparingtheir accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effective 1 January
20191.
Objectives and activities
The charity's objects are: The protection and preservation of the environment for the public
benefit by the promotion of waste reduction, reuse, reclamation, recycling and use of recycled
products.
The relief of f inancial h8rdsh ip by the recycling and provision of electrical and electronic items.
The prevention and reliefof poverty in Warrington and other parts of the UK as theTrustees may
determine, by providing grants, items and services to individuals in need and charities and other
organisations working to prevent or relieve poverty.
To assist our volunteers back into paid employment where possible and to provide a supportive
environment where volunteers can learn a range of useful skills.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding
what activities the charity should undertake.
Achievements and performance
Businesses are continuing to use our services to recycle off ice equipment. We are able to use
this equipmentto provide good quality affordable equipment to those on limited budgets.
Ou r volunteers learn valuable skills, both involved in the recycling and refurbishment of
computer equipment and in other valuable work skills which is important as some ofthem go
on to seek paid employment.
The charity has important benefits for the local community both in terms of providing a viable
recycling facility, thus reducing waste also working with volunteers from the local community to
increase employability skills and help to combat loneliness.
When surplus funds arise. we make donations to charities whose objectives are in line with our
own and we are also proud to provide sponsorshipfor a child abroad.
Volunteers come to us via Warrington Voluntary Action, the local Job Centre and The Prince's
Trust. We are always grateful to our volunteers who help us meet our charitable purposes of
recycling and reducing waste.
41Page

Financial Statements forWEEE Charity as at 31 October 2024
Charity Registration Number 1169658 (England &Walesl
TRUSTEES, REPORT
CONTINUED
Financial review
The Charity's total income for the year ended 31 October 2024 was £282,456. Total expenditure
was £275.972 resulting in a profit of £6,484.
The total of the unrestricted general funds carried forward at 31 October 2024 was £17,081.
It is the policy of the charity that unrestricted fu nds which have not been designated for a
specific use should be maintained at a level equivalent to between three and six month's
expenditure. The trustees consider that reserves at this level will ensure that, in the event of a
sign ifica nt d rop in funding, they will be able to continue the charity's current activities while
consideration is given to ways in which additional funds may be raised. Reserves has fallen
signif icantly below this level as at the end of the accounting period. Trustees and staff are
actively engaged with plans to restore the level of reserves to the amounts required by the
policy,

Financial Statements forWEEE Charity as at 31 October 2024
Charity Registration Number 1169658 (England & Wales)
TRUSTEES, REPORT
NTINUED
The trustees have assessed the major risks to which the charity is exposed and are satisfied that
systems are in place to mitigate exposure to the major risks. Structure, governance and
management. The charity is controlled by its governing document, a deed of trust. The trustees
who served during the year and up to the date of signature of the financial statements were:
A Hilton
A Brock
S Bennett
C Preston
IAppointed 14 September 20231
IAppointed 14 September 20231
IAppointed 14 September 20231
IAppointed 14 September 20231
When appointing new trustees, we consider the skills which they can contribute to the running
of the charity to ensure we have a broad range of skills available to us. We always welcome
i nterest from potential trustees.
The charity is run on a day-today basis by two paid Charity Managers who manage a team of
staff and volunteers. None of the trustees has any benef icial interest in the charity.
The trustees, report was approved by the Board of Trustees.
A Hilton
Trustee
Date..
age

Financial Statements forWEEE Charity as at 31 October 2024
Charity Registration Number 1169658 IEngLand & Wales)
INDEPENDENT EXAMINERS REPORTTO THETRUSTEES OFWEEE CHARITY
I report to the trustees on my examination of the financial statements of WEEE Charity for the
year ended 31 October 2024
Responsibilities and basis of the report
As the trustees of the charity, you are responsible for the preparation of the financial statements
in accordance with the requirements ofthe Charities Act 2011.
I report in respect of my examination of the charity's financial statements carried out under
section 145 of the Charities Act 2011. In carrying out my examination I have followed the
Directions given by the Charity Commission under section 14515llbl of the Charities Act 2011.
Independent Examiner's Statement
I have cornpleted my examination and 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:
1. Accounting records were not kept in respect of the Trust as required by section 130 of
the Act., or
2. 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 the report in orderto enable a proper understanding of
the accounts to be reached.

Financial Statements forWEEE Charity as at 31 October 2024
Charity Registration Number 1169658 IEngLand & Watesl
STATEMENT OF FINANCIAL ACTIVIT
ES
FOR THE YEAR ENDED 31 OCTOBER 2024
UNRESTRICTED
UNRESTRICTED
FUNDS
FUNDS
2024
2023
Notes
Income from:
Charitable Activities
282,456
202,244
Total Income
282,456
202,244
Expenditure on:
Raising Funds
11,571
Charitable Activities
275,972
214,129
Total Expenditure
275,972
225,700
Net expenditure and movement in funds
6,484
123,4561
Reconciliation of
Funds
Fundba13nces of l November
2023
10,597
34,053
Fund balances at 31 October
2024
17,081
10,597

Financial Statements for WEEE Charity as at 31 October 2024
Charity Registration Number 1169658 IEngLand & Wales)
BALANCE SHEET
FOR THE YEAR ENDED 31 OCTOBER 2024
2024
2023
Noles
Flxed Assets
rangibleAsseis
5,408
6,410
io
Current Asset5
Debtors
Cash 3tbankandin hand
li
3,451
13.787
11,673
17,238
Credltors.. amounts falllng due wlthln
one year
113.0511
Net current assets
11,873
4,187
Total a5sels less current Ilabllltles
17,081
10,597
Thefunds ol the charlty
UnresrrictsdFunds
13
17.081
10,597
The financial statements vvere approved and signed by
A Hilton
Truste8
Date

Financial Statements forWEEE Charity as at 31 October 2024
Charity Registration Number 1169658 (England & Wales)
NOTE
NANCIAL STATEMENT
FOR THE YEAR ENDED 31
CTOBER 2024
1. Accounting policies
Charlty Information
WEEE Charity is a public benefit entity under FRS 102.
1.1 Accounting Convention
The financial statements have been prepared in accordance with the charity's governing
document, the Charities Act 2011, FRS 102"The Financial Reporting Standard applicable in
the UK and Republic of Ireland" and the Charities SORP"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 Irela nd IFRS 1021" The charity is a Public Benef it Entity as def ined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare
statement of cash flows.
The financial statements have departed from the Charities (Accounts and Reports)
Regulations 2008 only to the extent required to provide a true and fair view. This departure
has involved following the Statement of Recommended Practice for charities applying FRS
102 rather than the version ofthe Statement of Recommended Practice, which is referred to
in the Regulations, but which has since been withdrawn.
The f inancial statements are prepared in sterling, which is the functional currency of the
charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The
principal accounting policies adopted are set out below.
1.2 Going concern
These financial statements are prepared on the going concern basis. The trustees have a
reasonable expectation that the charity will continue in operational existence for the
foreseeable future, however, the trustees are aware of certain material uncertainties which
may cause doubt on the charity's abiLity to continue as a going concern.
1.3 Charitable funds
U nrestricted fu nds are available f or use at the discretion of the trustees in fu rtherance of
their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may
be used. The purposes and uses of the restricted funds are set out in the notes to the
fi n8ncial statements.
Endowrnent funds are subject to specific conditions by donors that the capital must be
maintained by the charity.

Financial Statements forWEEE Charity as at 31 October 2024
Charity Registration Number 1169658 (England & Wales)
NOTES TO FINANCIAL STATEMENTS
CONTINUED
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance
conditions have been met. the amounts can be measured reliably, and it is probable that
income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity
has been notified of the donation, unless performance conditions require deferral of the
amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of
covenant is recognised atthe time ofthe donation,
Legacies are recognised on receipt orotherwise if the charity has been notified of an
impending distribution. the amount is known, and receipt is expected. Ifthe amount is not
known, the legacy is treated as a contingent asset

Financial Statements forWEEE Charity as at 31 October 2024
Charity Registration Number 1169658 (England &Walesl
NOTES TO FINANCIAL STATEMENTS
CONTINUED
1 Accounting policies (Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer
economic benef it to a th ird party, it is probable that a transfer of econom ic benefits will be
required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of
direct costs and shared Costs, including support costs involved in undertaking each activity.
Di rect costs attributable to a single activity are allocated directly to that activity. Shared
costs which contribute to more than one activity and support costs which are not
attributable to a single activity are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated based on time spent,
and depreciation charges are allocated on the portion of the asset's use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or
valuation, net ofdepreciation and any impairment losses.
Depreciation is recognised to write off the cost or valuation of assets less their residual
values over their useful lives on the following bases:
Plant and equipment
Fixtures and f ittings
Computers
Motor vehicles
250/0 on cost
250/0 on reducing balance
25% on reducing balance
250/0 on cost
The gain or loss arisingon the disposalof an asset is determined as the difference between
the sale proceeds and the carrying value of the asset and is recognised in the statement of
financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to
determine whether there is any indication that those assets have suffered an impairment
loss. If any such indication exists, the recoverable amount of the asset is estimated to
determine the extent of the impairment loss lif anyl.
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other
short-term liquid investments with original maturities of three months or less, and bank
overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial Statements forWEEE Charity as at 31 October 2024
Charity Registration Number 1169658 (England &Walesl
NOTES TO FINANCIAL STATEMENTS
CONTINUED
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments,
and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial
instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes
party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial
statements, when there is a legally enforceable right to set off the recognised amounts and
there is a n intention to settle on a net basis or to realise the asset and settle the liability
simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially
measured at transaction price including transaction costs and are subsequently carried at
amortised cost usingthe effective interest method unless the arrangement constitutes a
fi nancing transaction, where the transaction is measu red at the present value of the future
receipts discounted at a market rate of interest. Financial assets classified as receivable within
one year are not amortis8d.
Basic flnancial liabilitles
Basic financial liabilities, including creditors and bank loans are initially recognised at
transaction price unless the arrangement constitutes a financing trans8Ction, where the debt
instrument is measured at the present value of the future payments discounted at a market rate
of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate
method.
Trade creditors are obligations to pay for goods or services that have been acquired in the
ordinary course of operations from suppliers. Amounts payable are classified as current
liabilities if payment is due within one year or less. If not, they are presented as non-current
liabilities. Trade creditors are recognised i nitially at transaction price and subseq uently
measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabi lities are derecognised when the charity's contractual obligations expire or are
discharged or cancelled.

Financial Statements forWEEE Charity as at 31 October 2024
Charity Registration Number 1169658 {England & WaLes)
NOTES TO FINANCIAL STATEMENTS
CONTINUED
1.10
Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's
services are received.
Termination benefits are recognised immediately as an expense when the charity is
demonstrably committed to terminate the employment of an employee or to provide
termination benefits.
2 Critical accounting estimates and Judgements
In the application of the charity's accounting policies, the trustees are required to make
judgements, estimates and assumptions aboutthe carrying amount of assets and liabilities that
are not readily apparent from other sources. The estimates and associated assumptions are
based on historical experience and other factors that are relevant. Actual results may differ
from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are recognised in the period in which the estimate is revised where the
revision aff ects only that period, or in the period of the revision and futu re periods where the
revision aff ects both current and future periods.
141 Qage

Financial Statements forWEEE Charity as at 31 October 2024
Charity Registration Number 1169658 {England & WaLesl
NOTES TO FINANCIAL STATEMENTS
CONTINUED
3. Chafltable actlvities
Charltable
Activities
2024
Charltable
Activities
2023
Online Sales
Shoplncome
Sale olscrap
Granllncome
214,223
47,705
19,552
976
99,276
82. 130
20,838
282,456
202,244
4. Expendllure of ialslngfunds
Uniestrl¢ted
Funds
Unresirl¢ted
Funds
2024
2023
Trading Cosfs
Orher fradingAcriwries
11,571
5. Charltable Actlvltles
Charltable
Expendlture
2024
Charltable
Expendlture
2023
Staff Costs
Depreciarion andlmpalrment
Insurance
LighlandHeat
Telephone
Printing& Stationery
EquipmentHire
Subsistence
Postage & Carriage Charges
Moror & fravel Expenses
Repairs & Maintenance
Irconsumables andsofhvare
Subscriprions
Renrofpremises
Professional Fees
Rates
Hotel & Accommodation
Cleaning Expenses
Other Chariraole Expenditure
164,713
1,003
2,664
4,978
2,343
144
379
3,259
17,948
33,540
2,726
135,721
1.452
2,509
10.756
1.207
3,269
1,366
37,887
47
744
108
17,322
4.108
1,467
2.813
2,373
14,085
14,781
1,224
3.166
275,972
214,129
N.B These 3re ourtigures takenfrom Information we have re¢eived from openingbalance flgures FY23

Financial Statements forWEEE Charity as at 31 October 2024
Charity Registration Number 1169658 {England & Wales)
NOTES TO FINANCIAL STATEMENTS
CONTINUED
6. Net Movement In FUNIS
2024
2023
The net movement in funds is ststed aner chargingicrediting
Feespayable for the indepeTrYentexamination of the charities
linanC￿lsta1ernents
600
6CQ
Depreciation of owned tangit4e fixed assets
1,003
1.452
7. Trustees
None ofihe trusiees (or anypersons connected with fhem) have recewedanyremuneration orbenelits from
tne charityduringtheyear
8. Employees
2024
Number
2023
Nwnber
The average monthlynumberof employees during ihe ￿ar
was..
Employment Cosls
2024
2023
Wages and Salaries
IE4.713
135,721
Therewere no empioyeeswhose annual remuneration was
more than £80,000
Remuneration ol keymanagementpersonnel was as follows
2024
2023
Aggregate Compensat￿￿
43,124
9.Taxation
The chaiity is exemptfrom taxation on its acijvilies because ali of their income is aptAied for charitable
purposes

Financial Statements forWEEE Charity as at 31 October 2024
Charity Registration Number 1169658 (England &Wales)
NOTES TO THE FINANCIAL STATEMENTS
CONTINUED
10. Tangible Fixed Assets
Plant and
Equlpment
Flxture5 and
Flttlngs
Computers
Motor
Vehlcles
Toial
Cost
At l November 2023
7,974
1,332
4,733
7,938
21,977
At 31 October 2024
7,974
1,332
4,733
7,938
21.977
08preclatlon and Impalrment
At l November 2023
Depre¢latlon charged Inlhe year
3,810
1.095
2.924
7,938
15,567
665
68
270
1.003
At 31 October 2024
4.275
1,163
3,194
7,938
16,570
CarrylngAmouni
At 31 October 2024
3,700
169
1,539
5,408
At 31 Ociober 2023
4,364
237
1.809
8.410
11. Debtors
2024
2023
Amounts falling duewiihin one year
Prepayment5 and accrued Income
3,451
12. Credllors
Amounts falling due within one year
2024
2023
Other Taxation & Social Security
Accruals and deleried income
11,927
8,195
4,856
13,051