2023-12-31-accounts

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Registered in England Charity No. 1169790

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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

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ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

	Page
Trustees' report	2
Independent examiner's report	8
Statement of financial activities	9
Balance sheet	10
Notes to the financial statements	11

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Professor Alastair Grant (Jul 31, 2024, 1:21pm) ��

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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF ENGLISH +

FOR THE YEAR ENDED 31 DECEMBER 2023

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2023 which are set out on pages 9 to 20

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I 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 charity as required by section 130 of the Act; or
2 the accounts do not accord with those records; or
3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

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Aaron Widdows ACA FCCA Price Bailey LLP, Chartered Accountants

Anglia House, 6 Central Avenue St Andrews Business Park Thorpe St Andrew Norwich, Norfolk NR7 0HR

1 August 2024 Date: ................................................................

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STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

Restricted Funds 2023 Notes £ INCOME Donations and grants 2 55,203 Other Income - TOTAL INCOME 55,203 EXPENDITURE Expenditure on charitable activities 3 (56,233) TOTAL EXPENDITURE (56,233) NET INCOME BEING NET MOVEMENT IN FUNDS (1,030) FOR THE YEAR Transfers 581 Total funds at 1 January 10 2,130 TOTAL FUNDS 31 DECEMBER 10 1,681	Designated Funds 2023 £ 585 -	Unrestricted Funds 2023 £ 77,998 5,366	Total Funds 2023 £ 133,786 5,366	Total Funds 2022 £ 188,729 4,027
55,203	585	83,364	139,152	192,756
(56,233)	(8,382)	(79,704)	(144,319)	(139,559)
(56,233)	(8,382)	(79,704)	(144,319)	(139,559)
(1,030) 581 2,130	(7,797) 5,000 14,354	3,660 (5,581) 119,259	(5,167) - 135,743	53,197 - 82,546
1,681	11,557	117,338	130,576	135,743

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derives from continuing activities.

The notes on pages 11 to 20 form part of these financial statements.

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BALANCE SHEET AT 31 DECEMBER 2023

CURRENT ASSETS Notes Debtors: Amounts due within one year 7 Cash at bank and in hand Creditors: Amounts due within one year 8 NET CURRENT ASSETS TOTAL ASSETS LESS TOTAL LIABILITIES Restricted funds 10 Designated funds 10 Unrestricted funds 10 TOTAL FUNDS	2023 £ 3,100 153,056 156,156 (25,580) 130,576 130,576 1,681 11,557 117,338 130,576	2022 £ 3,241 149,678
		152,919 (17,176) 135,743
		135,743
		2,130 14,354 119,259
		135,743

31 Jul 2024 The financial statements were approved by the Trustees on …………………… and are signed on their behalf by:

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~~………………………..~~ Professor Alastair Grant (Jul 31, 2024, Professor Alastair Grant (Trustee) 1:21pm)

The notes on pages 11 to 20 form part of these financial statements.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1 ACCOUNTING POLICIES

General information

English+ is a Charitable Incorporated Organisation, registered in the United Kingdom under the Charities Act 2011. The registered office is 110A Trinity Street, Norwich, NR2 2BJ.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

Basis of preparation

The financial statements have been prepared in accordance with 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 2019) - (Charities SORP (FRS 102) effective 1 January 2019), and the Charities Act 2011.

The financial statements have been prepared to give us a “true and fair” view and 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 Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from April 2005 which has since been withdrawn.

English+ 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).

The charity, being small in size, has used the exemption provided by Charities SORP (FRS 102) under which it is not required to include a cash flow statement as part of the financial statements.

Fund accounting

Unrestricted funds are those which are available for the general purposes of the Charity at the discretion of the Trustees.

Restricted funds are those which have been received for undertaking an activity specified by the donor.

Designated funds are those which are directed by the Charity for a specific purpose.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1 ACCOUNTING POLICIES (continued)

Going Concern

The Trustees are confident that English+ will remain a going concern. We recognise that in 2023 we saw a reduction in funding, relative to 2022 which was 50% up from 2021. However, we did not actively seek funding in 2023 to redress the balance of the 2022 funding increase. In comparing funding received 2021 to 2023, there has been a 16.5% increase. On 13th June 2024 our bank balance totals £161,343. Our regular monthly donations remain healthy, with a 5% uplift from 2022. The Trustees remain confident that English+ will continue as an ongoing concern for 12 months from the date of approving these financial statements.

Income

Income is recognised when the Charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income is generated through donations, grants and other sources.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

expenditure on charitable activities includes that which relates directly to fulfilling the charitable objectives of the Charity, as outlined in the Trustees' Report.

Allocation of support costs

Support costs are those functions that assist the work of the Charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the Charity's activities. These costs have been allocated to expenditure on charitable activities.

Governance costs are included in support costs and relate to the direct running of the Charity, allowing it to operate and generate the information required for public accountability. They include the costs of accounts preparation and independent examination.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1 ACCOUNTING POLICIES (continued)

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Creditors are recognised when the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount.

Cash at bank and in hand

Cash at bank and in hand includes cash held in bank accounts. There are no short term investments.

Financial instruments

The Charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their at their settlement value as at the balance sheet date. All financial instruments of the charity are measured at cost.

Financial assets include trade debtors and accrued income (but exclude prepayments).

Financial liabilities include trade creditors and accruals but exclude social security and other taxes due.

Pensions

The Charity provides a defined contribution pension scheme, whereby the charity and its staff each fund the scheme, managed by a third party provider, the assets of which are held by the provider separately from the assets of the charity. The pension charge in the financial statements represents the amounts payable by the charity to the fund in respect of the period.

Corporation tax

The Charity is exempt from taxation in respect of income and capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to the charitable purposes.

Judgements and key sources of estimation uncertainty

In the application of the Charity's accounting policies, which are described above, the Trustees are required to make judgements, estimates and assumptions about the carrying amounts 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 considered to be relevant. Actual results may differ from those estimates.

The Trustees do not consider that there are any critical judgements or sources of estimation uncertainty in the financial statements.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

Restricted 2023 £ 30,203 25,000	Designated 2023 £ 585 -	Unrestricted 2023 £ 77,998 -	Total 2023 £ 108,786 25,000
55,203	585	77,998	133,786
Restricted 2022 £ 23,673 27,084	Designated 2022 £ 9,462 -	Unrestricted 2022 £ 128,510 -	Total 2022 £ 161,645 27,084
50,757	9,462	128,510	188,729

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

3 EXPENDITURE ON CHARITABLE ACTIVITIES

The provision of English Language classes and help with integration for the BAME community in Norfolk The provision of English Language classes and help with integration for the BAME community in Norfolk	Direct Costs 2023 £ 108,736 Direct Costs 2022 £ 110,748	Support Costs (Overheads) 2023 £ 35,583 Support Costs (Overheads) 2022 £ 28,811	Total 2023 £ 144,319
			Total 2022 £ 139,559

In 2023 expenditure on charitable activities was £144,319 (2022: £139,559) of which £79,704 (2022: £83,989) was expenditure from unrestricted funds, £56,233 (2022: £48,737) was expenditure from restricted funds and £8,382 (2022: £6,833) was expenditure from designated funds.

4 SUPPORT COSTS

Cost type Wages Admin support Governance costs: Accountancy and Independent Examination Total	2023 £ 22,855 8,370 4,358 35,583	2022 £ 19,365 6,316 3,130
		28,811

Support costs have been allocated to charitable activities on the basis of actual use.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

5 STAFF COSTS

STAFF COSTS
Staff costs were as follows: Wages and salaries Employer NIC Pension costs The average number of employees during the year was as follows: Employees	2023 £ 82,285 1,684 2,566 86,535 2023 No. 4	2022 £ 82,032 1,174 2,287
		85,493
		2022 No. 4

The Charity considers there to have been no Key Management Personnel in the period other than the Trustees, therefore there was no remuneration paid to Key Management Personnel in the year (2022: Nil). No members of staff employed in the year earned over £60,000 (2022: Nil).

6 INDEPENDENT EXAMINER'S REMUNERATION

Fees payable to the Charity's Independent Examiner in respect of other services Independent examination fees	2023 £ 2,010 1,830 3,840	2022 £ 1,595 1,535
		3,130

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

7 DEBTORS Prepayments Accrued income 8 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Accruals Deferred income Other taxation and social security Other creditors 9 DEFERRED INCOME Deferred income brought forward Resources deferred during the year Amounts released from previous years	2023 £ 550 2,550 3,100 2023 £ 3,270 20,808 1,324 178 25,580 2023 £ 12,333 20,808 (12,333) 20,808	2022 £ 586 2,655
		3,241
		2022 £ 3,090 12,333 1,753 -
		17,176
		2022 £ 9,930 12,333 (9,930)
		12,333

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

10	STATEMENT OF FUNDS 2023 UNRESTRICTED FUNDS General funds RESTRICTED FUNDS Big Lottery Funding Awards for All Summer Programme NCC HK Student Funding NCC Conversation Café Jubilee Party Fund Events - Coronation Party Dental support (Septagon) DESIGNATED FUNDS Hardship Fund Designated Running Costs Total 2022 UNRESTRICTED FUNDS General funds RESTRICTED FUNDS Big Lottery Funding Awards for All Lewis Jarrett (Fast Class) Summer Programme Norfolk Community Foundation Jubilee Party Fund Events - Feast Dental support (Septagon) DESIGNATED FUNDS Hardship Fund Designated Running Costs Total Norwich Freemen’s and Norwich Consolidated Charities	Brought forward £ 119,259 2,084 - 13 - - 33 - - - 2,130 3,329 11,025 14,354 135,743 Brought forward £ 70,821 - - - - - - - - - 700 11,025 11,725 82,546	Income £ 83,364 25,000 5,328 1,000 10,040 2,560 - 550 8,000 2,725 55,203 585 - 585 139,152 Income £ 132,537 27,084 4,930 3,643 2,422 7,500 613 565 4,000 50,757 9,462 - 9,462 192,756	Expenditure £ (79,704) (25,500) (5,274) (1,485) (10,040) (2,550) - (659) (8,000) (2,725) (56,233) (8,382) - (8,382) (144,319) Expenditure £ (83,989) (25,000) (4,933) (3,643) (2,409) (7,500) (580) (672) (4,000) (48,737) (6,833) - (6,833) (139,559)	Transfers £ (5,581) - - 472 - - - 109 - - 581 5,000 - 5,000 - Transfers £ (110) - 3 - - - - 107 - 110 - - - -	Carried forward £ 117,338
						1,584 54 - - 10 33 - - - 1,681
						532 11,025 11,557

						130,576
						Carried forward £ 119,259
						2,084 - - 13 - 33 - - 2,130
						3,329 11,025 14,354

						135,743

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

10 RESTRICTED FUNDS DETAIL

Big Lottery funding – In 2021 we were again successful in receiving a 3 year funding grant, beginning November 2021 as a delivery partner of New Routes and The Bridge+.

Awards for All – following on from a successful pilot in 2021, we received funding for our Chat & Play group which started in full in January 2022. The group targets new mothers no longer attending English classes and provides supervised play for children and a safe environment for mothers to learn English.

Chat & Play – established in 2022, this group for Mums with pre-school children to learn English, continues to flourish. We were successful in securing funding for 2023 from a local donor.

Fast Class – A local donor funded additional English lessons for the first 6 months of 2022. This assisted some students to progress ‘faster’ into employment.

Summer Programme – In 2023 the Bishops Refugee fund helped support our programme of outings and activities for students and their families.

Norfolk Community Foundation (NCF) – We applied for funds which NCF distributed on behalf central government cost of living support. To make distribution easier we purchased a variety of supermarket vouchers to give to students in need. All the fund was spent in 2022.

NCC HK Student Funding – The government has made available funding for ESOL for people with HKBN(O) visa. The Hong Kong Welcome Programme is administered by local authorities, and in Norwich funding is given by Norfolk County Council (NCC). At English+ we work with NCC to provide lessons to eligible students.

NCC Conversation Café – After a successful pilot in early 2023, English+ applied for to Norfolk County Council Ukrainian fund to continue this project. An additional class runs late afternoon for teaching Ukrainian adults and welcoming their children with a quiet space for play or homework. We run this class in partnership with the Norwich School.

Jubilee Party fund – A local business kindly funded this event to celebrate the Queen’s Jubilee. We hosted a tea party with souvenir gifts for our students.

Events (The Feast) – English+ supported students who cooked for the event to celebrate refugee week.

Events (Coronation Party) – English+ was supported by a local business in funding a Coronation day party in May 2023. This was an opportunity for students to experience and understand British culture.

Dental Support – In 2023 we continued to receive funding from local donor, Septagon Trust and also the Bishop’s Refugee fund. We worked with the charity Dentaid to provide free emergency dental treatment to students in need.

Norwich Freemen’s and Norwich Consolidated Charities – Funding was given for expanding our services by offering a new face to face class. In addition to further develop our teaching resources to offer a stand-alone teaching and resources manual.

DESIGNATED FUNDS DETAIL

Hardship Fund – Money is received both from individual and business donors for the purpose of helping students in need. We use the funds in a variety of ways – for example provision of food and general living costs, emergency housing costs, utilities, data top ups and devices and travel for medical appointments. This is primarily used for our existing students but we also will take referrals from other local charities to support their clients too.

UNRESTRICTED FUNDS DETAIL

The unrestricted funds are available to be spent for any of the purposes of the charity.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

11 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Current assets Creditors due within one year Current assets Creditors due within one year	Restricted Funds 2023 £ 12,014 (10,333) 1,681 Restricted Funds 2022 £ 14,463 (12,333) 2,130	Designated Funds 2023 £ 11,557 - 11,557 Designated Funds 2022 £ 14,354 - 14,354	Unrestricted Funds 2023 £ 132,585 (15,247) 117,338 Unrestricted Funds 2022 £ 124,102 (4,843) 119,259	Total Funds 2023 £ 156,156 (25,580)
				130,576
				Total Funds 2022 £ 152,919 (17,176)
				135,743

12 PENSION COMMITMENTS

The charity operates a defined contribution pension scheme. The assets of the schemes are held separately from those of the charity in independently administered funds. The total pension cost charge represents contributions payable by the charity to the funds and amounted to £2,566 (2022: £2,287). There were amounts still payable by the charity as at the year end of £178 (2022: £Nil).

13 RELATED PARTIES

In their roles as Trustees, the Trustees give their time and expertise freely without any form of remuneration or other benefit in cash or kind and did not claim any expenses.

There were no other related party transactions (2022: none).

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CONTENTS

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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF ENGLISH +

FOR THE YEAR ENDED 31 DECEMBER 2023

Responsibilities and basis of report

Independent examiner's statement

Aaron Widdows ACA FCCA Price Bailey LLP, Chartered Accountants

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STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

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BALANCE SHEET AT 31 DECEMBER 2023

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1 ACCOUNTING POLICIES

General information

Basis of preparation

Fund accounting

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1 ACCOUNTING POLICIES (continued)

Going Concern

Income

Expenditure

Allocation of support costs

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1 ACCOUNTING POLICIES (continued)

Debtors and creditors receivable / payable within one year

Cash at bank and in hand

Financial instruments

Pensions

Corporation tax

Judgements and key sources of estimation uncertainty

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

3 EXPENDITURE ON CHARITABLE ACTIVITIES

4 SUPPORT COSTS

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

5 STAFF COSTS

6 INDEPENDENT EXAMINER'S REMUNERATION

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

10 RESTRICTED FUNDS DETAIL

DESIGNATED FUNDS DETAIL

UNRESTRICTED FUNDS DETAIL

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