SameYou
Unaudited Report and Accounts For the year ended 30 September 2024
Charity Registration No. 1170102 Company Registration No. 10134313 (England and Wales)
SameYou Contents
| PAGE | |
|---|---|
| Legal and Administrative Information | 1 |
| Report of the Trustees | 2 - 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Cash flow statement | 8 |
| Notes forming part of the Financial Statements | 9 - 13 |
SameYou Legal and Administrative Information
| Charity Name | SameYou |
|---|---|
| Charity Number | 1170102 |
| Company Number | 10134313 |
| Trustees | Emilia Clarke |
| Henry Marsh | |
| Susana Lopez (Appointed on 01 October 2023) | |
| Oliver Lewis (Resigned 14 December 2023) | |
| Registered Office | 10 Queen Street Place |
| London | |
| EC4R 1BE | |
| Independent Examiner | Moore Kingston Smith LLP |
| 6th Floor | |
| 9 Appold Street | |
| London | |
| EC2A 2AP | |
| Bankers | Barclays Bank Plc |
| Portman Square Group 2 | |
| 9 Portman Square | |
| London | |
| W1A 3AL | |
| Client Account: Worcester Branch, Unit 4, The Triangle, | |
| Wildwood Drive, Worcester WR5 2Q | |
| via; Clay Knox | |
| 166 Piccadilly, 3rd Floor Foxglove House, | |
| W1J 9EF | |
| Solicitors | Bates Wells LLP |
| 10 Queen Street Place | |
| London | |
| EC4R 1BE |
1
SameYou Report of the Trustees For the year ended 30 September 2024
The Trustees are pleased to present their annual report with the financial statement of the Charity for the year ending 30 September 2024. These are also prepared to meet the requirements for a directors’ report and accounts for the Companies Act 2006 purposes.
The financial statements comply with the Charities Act 2011, the Charity’s Memorandum and Article of Association and Accounting and Reporting by Charities: Statement of Recommendation Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) (effective 1st January 2015).
The Trustees are delighted to provide a summary of the year.
Our Ambitious Goals and Objectives remain constant this year as we continue to minimize spend. They are:
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To increase and improve the provision of innovative recovery services for those who have experienced a brain injury or stroke;
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To raise awareness of the gap in the provision of rehabilitation and recovery care verses the need; - To be a catalyst in causing radical change to the pathway of care in bringing together Cognitive, Physical and Emotional rehabilitation (Brain, Body and Mind) into an integrated holistic approach to recovery.
Our guiding principles remain:
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Compliance with the legislation and regulations;
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External transparency in terms of governance, actions and achievements;
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That our efforts of additive and not competitive to other charities working in this arena; and
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That our strategy will delivery effective delivering tangible change to peoples lives.
Achievements and Performance
SameYou team has been working on a number of important and significant initiatives plus campaigns with leading hospitals and organisations.
In February 2024, Emilia Clarke and her mother were honoured to accept MBE awards for Services to People with Brain Injuries, on behalf of every brain injury survivor who has struggled to access quality rehabilitation and had to fight for their own recovery.
The global publicity around this enabled us to highlight the benefits of Neurorehabilitation Online (NROL) to boost recovery, and it amplified the stark message that rehabilitation after brain injury is shockingly inadequate.
A new partnership with the Big Issue was launched to provide survivors and their families with job coaches to help with their return to work. As part of that launch, an event was held in the House of Commons with 100 guests including politicians, clinicians and business leaders in August, where Emilia joined brain injury survivors to speak about the challenges and the support that is so essential.
We completed the recommendation for volunteer training mental health curriculum with Mount Sinai Health System, New York. As part of that partnership, the research abstract that was based on the data we collected from our survey has been accepted at American Heart Association’s International Stroke conference, where the team will present the findings.
We have also formed a partnership with the National Rehabilitation Centre as a partner for Neurorehabilitation Online, the recovery sofas and online resources.
2
SameYou Report of the Trustees (Continued) For the year ended 30 September 2024
Achievements and Performance (continued)
For NROL, we presented the programme to the Welsh Rehabilitation national teams and the Welsh Civil Service with agreement they should roll it out nationally, but seed funding is needed.
We also completed the independent audit to finalise the funding for NROL and we were thrilled when NROL was shortlisted for a national award in August.
In April, we joined the UK Stroke Forum, a coalition of 31 organisations who are all committed to improving stroke care in the UK. SameYou will be at the conference in December.
We relaunched our SameChat peer support programme to now include a groups options, where 9 people will be part of an online call led by a peer-support worker. The partnerships option, where survivors are put into pairs, is still available and popular.
SameYou secured speaking slots at Prestel & Partner Global Family Office event, plus the private family office evening gained us HNWI awareness plus 25 new connections including coaches, the Meta creative director, mental health specialists, AI start-ups, philanthropists and social media specialists.
Trustees
Oliver Lewis stepped down as Chair during the financial year and Emilia Clarke stepped up as interim Chair until a replacement can be secured. Susanne Lopez joined the board in October 2023 and she brings a wealth of fundraising knowledge.
Plans for the Future
We have an exciting new partnership with the owner of The Wombles, with the potential for a SameYou Womble, plus local community building tools, promotions and philanthropy.
We also have exciting plans for next year which will see us review our model and structure of our site to focus on strengthening clinically delivered rehabilitation plus fresh approaches to selfhelp and peer support.
Financial Review and Reserves
This last financial year, we have had small but significant private and corporate donations which has given us a runway to 2025 despite no upturn in regular giving.
The Charity does not hold any free reserves and due to the decline in donations seen during the year will need to reassess the activity and objectives of the charity.
The Charity is a company limited by guarantee governed by its Memorandum and Articles of Association dated 19 April 2016. It is registered with the Charity Commission.
The Trustees have all been appointed in accordance with the Articles of Association.
3
SameYou Report of the Trustees (Continued) For the year ended 30 September 2024
Financial Review and Reserves (continued)
The Trustees have overall responsibility for the management and control of the Charity. They meet on a quarterly basis to make the decisions and are in contact between meetings as and when required.
None of the trustees have received any remuneration or any other benefit from their work with the charity.
Statement of trustees' responsibilities
The trustees are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice.)
Company law requires trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company and of the incoming/outgoing resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the special provisions relating to small entities within Part 15 of the Companies Act 2006 and in accordance with Accounting & 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).
Small Companies Exemption
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
Approved by the Board of Trustees and signed on their behalf by:
E. Clark Interim Chairperson Date: 28.03.2025
4
Independent Examiner's report to the Trustees of SameYou
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2024.
Responsibilities and basis of report
As the charity's trustees (and also its directors for the purposes of company law) you 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 as 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 Examiner's Statement
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the ACCA which is one of the listed bodies.
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:
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(1) accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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(2) the accounts do not accord with those records; or
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(3) the accounts do not comply with the accounting 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
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(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.
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.
6th Floor 9 Appold Street London EC2A 2AP
Date: 06.05.2025
Adam Fullerton FCA DChA For and on behalf of Moore Kingston Smith LLP Chartered Accountants
5
SameYou
Statement of Financial Activities for the year ended 30 September 2024
| Note INCOME AND ENDOWMENTS FROM: Donations and grants 3 Investment Income 4 Total EXPENDITURE ON: Charitable activities 5 Total Net Income |
Restricted Funds 2024 £ 16,555 - 16,555 35,500 35,500 (18,945) |
Unrestricted Funds 2024 £ 288,193 26 288,219 266,693 266,693 21,526 |
Total 2024 £ 304,748 26 304,774 302,193 302,193 2,581 |
Total Funds For Year to 2023 £ 359,368 2 359,370 363,428 363,428 (4,058) |
|---|---|---|---|---|
| Transfers between funds 13 |
- | - | - | - |
| Net movement in funds Reconciliation of funds: Total Funds bought forward Total Funds carried forward |
(18,945) 57,965 39,020 |
21,526 (51,325) (29,799) |
2,581 6,640 9,221 |
(4,058) 10,698 6,640 |
6
SameYou Balance Sheet As at 30 September 2024
| 2024 | 2024 | 2023 | |||||
|---|---|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |||
| Non-Current Assets | |||||||
| Intangible Fixed Assets | 9 | 3,644 | 3,284 | ||||
| Tangible Fixed Assets | 10 | 323 | 1,070 | ||||
| Current Assets | 3,967 | 4,354 | |||||
| Debtors: amounts falling due | |||||||
| within one year | 11 | 18,968 | 12,032 | ||||
| Cash at bank | 24,471 | 62,216 | |||||
| Creditors: Amounts falling due | 43,439 | 74,248 | |||||
| within one year | 12 | (38,186) | (71,962) | ||||
| Net current assets | 5,254 | 2,286 | |||||
| Net assets | 9,221 | 6,640 | |||||
| Funds | |||||||
| Unrestricted funds | 13 | (29,799) | (51,325) | ||||
| Restricted Funds | 13 | 39,020 | 57,965 | ||||
| Total Funds/(Deficit) | 13 | 9,221 | 6,640 |
For the financial year ended 30 September 2024 the company was entitled to exemption from audit under section 477 Companies Act 2006 relating to small companies.
No members have required the company to obtain an audit of its accounts for the year ended 30 September 2022 with section 476 of the Companies Act.
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to small companies within Part 15 of the Companies Act 2006 and in accordance with the provisions of the Financial Reporting Standard 102.
Approved by the Trustees on 28.03.2025
and signed on their behalf by:
................................................................
E. Clarke Interim Chairperson
Company Registration No. 10134313
7
SameYou Cash flow Statement As at 30 September 2024
| meYou sh flow Statement at 30 September 2024 |
|||
|---|---|---|---|
| Year ended | Year ended | ||
| Notes | 2024 | 2023 | |
| £ | £ | ||
| Net cash flow used in operating activities (i) | (34,413) | (66,982) | |
| Cash flows from investing activities: | |||
| Purchase of intangible fixed assets | 9 | (3,358) | (3,307) |
| Interest received | 26 | 2 | |
| Net cash used in investing activities | (3,332) | (3,305) | |
| Net increase / (decrease) in cash and cash equivalents | (37,745) | (70,287) | |
| Cash and cash equivalents at the start of the year | 62,216 | 132,503 | |
| Cash and cash equivalents at the end of the year | 24,471 | 62,216 | |
| Cash and cash equivalents consisted of: | |||
| Cash in hand and at the bank | 24,471 | 62,216 | |
| (i) Reconciliation of net income/(expenditure) to net cash flow | from operating activities | ||
| Net income for the year | £ 2,581 |
£ (4,058) |
|
| Adjustments for: | |||
| Depreciation charges | 747 | 747 | |
| Amortisation | 2,998 | 25,390 | |
| Interest | (26) | (2) | |
| (Increase)/decrease in debtors | (6,936) | (6,080) | |
| Increase/(decrease) in creditors | (33,777) | (82,979) | |
| Net cash flow used in operating activities | (34,413) | (66,982) |
8
SameYou Notes to the Financial Statements For the year ended 30 September 2024
1 Accounting Policies
Charity information
SameYou is a Charitable company limited by guarantee incorporated and registered in England and Wales. The registered office is 10 Queen Street Place, London, EC4R 1BE.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Charitable Company is a public benefit entity for the purposes of FRS 102 and a registered charity established as a company limited by guarantee and therefore has also prepared its financial statements in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (The FRS 102 Charities SORP), the Companies Act 2006 and Charities Act 2011.
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 pound.
The principal accounting policies, which are applied consistently, are set out below.
1.2 Going Concern
The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charitable company to continue as a going concern, including the ongoing cost of living crisis.
Increased fundraising is expected in the coming financial year and the cash flow forecasts have been prepared to cover a period of at least one year from the date of approval of the financial statements showing that the charitable company can continue as a going concern.
1.3 Status
The company is limited by guarantee and does not have share capital. There are currently 4 Trustees who are also the members of the company. In the event of the company being wound up, the liability in respect of guarantee is limited to £1.
The company is a registered charity (number: 1170102).
1.4 Incoming Resources
Income is recognised in the Statement of Financial Activities when it becomes receivable, and the entitlement, measurement and probability principles are met.
1.5 Resources Expended
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.
Governance costs relate to the direct running of the Charity allowing the Charity to operate and generate the information required for public accountability. These costs have all been allocated to charitable activities.
1.6 Fund Accounting
Unrestricted funds are those which are available for the general purposes of the Charity at the discretion of the Trustees.
Designated funds comprise those unrestricted funds where the trustees, at their discretion, have created a fund for a
specific purpose.
Restricted funds are funds which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.
9
SameYou Notes to the Financial Statements For the year ended 30 September 2024
Taxation
1.7 The entity is a registered charity and has no trading income, and is therefore exempt from taxation.
1.8 Critical Accounting Estimates and Areas of Judgement
Preparation of the accounts requires the Trustees to make significant judgements and estimates. The items in the accounts where these judgements and estimates have been made are in estimating the useful economic life of tangible fixed assets.
1.9 Basic financial assets
Basic financial assets, which include receivables and cash and bank balances, are initially measured at the amount receivable and subsequently adjusted for any impairment or other change in consideration expected to be received on settlement.
1.10 Basic financial liabilities
Basic financial liabilities, including trade payables, are initially measured at the amount payable and subsequently adjusted for any change in consideration expected to be paid on settlement.
1.11 Short term benefits
Short term benefits, including holiday pay and other similar non-monetary benefits, are recognised as an expense in the period in which the service is received.
1.12 Pensions
The entity operates a defined contribution plan for its employees. These contributions are recognised as an expense when they are due. Amounts not paid are shown in accruals in the
1.13 Tangible fixed assets
All fixed assets with a value over £1,000 are capitalised at cost, being their purchase cost together with any incidental expenses at acquisition, and depreciated to their estimated residual value over their estimated useful lives as follows:
Computer equipment 3 years straight line basis.
1.14 Intangible fixed assets
Amortisation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The amortisation rates in use are as follows:
Website development costs 2. Net expenditure for the year This is stated after charging:
| 2024 | 2023 £ 7,337 2023 £ |
|||||
|---|---|---|---|---|---|---|
| £ | ||||||
| Independent examiner's remuneration | 6,689 | |||||
| 3. Voluntary Income - Donations and grants |
||||||
| Restricted | Unrestricted | 2024 | ||||
| £ | £ | £ | ||||
| Donations and grants | 16,555 | 288,193 | 304,748 | 359,368 |
For the year ended 2023, there were £57,965 restricted donations and grants.
10
SameYou Notes to the Financial Statements For the year ended 30 September 2024
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----- Start of picture text -----
4. Investment Income Restricted Unrestricted 2024 2023
£ £
Bank interest - 26 26 2
5. Expenditure
Restricted Unrestricted 2024 2023
£ £
Expenditure directly allocated to activities
Donations expenditure 35,500 - 35,500 10,000
Support costs allocated to activities
- - -
Travel and meetings 2,088
-
Accountancy 2,604 2,604 3,571
-
Independent examiner's fee 4,085 4,085 5,742
-
Wages and salaries 185,278 185,278 178,103
-
Legal and professional fees 2,662 2,662 2,900
-
Consultancy fees 20,382 20,382 20,002
Rent - 1,493 1,493 277
IT software and consumables 8,469 8,469 8,528
Telecommunications - 1,708 1,708 3,015
-
Other expenses 24,399 24,399 15,132
Depreciation - 747 747 747
Amortisation - 2,998 2,998 25,390
-
Professional Subscriptions 1,225 1,225 3,821
-
Fundraising Charges 3,891 3,891 66,811
-
Branding, video and advertising 6,752 6,752 17,301
35,500 266,693 302,193 363,428
6. Employee Costs
2024 2023
£ £
Wages and salaries 168,629 162,350
Employer's NIC 14,505 13,964
Employer's pension 2,144 1,789
185,278 178,103
The average monthly number of employees were:
2024 2023
Average number of employees 3 3
----- End of picture text -----
1 (2023: 1) employee received remuneration of more than £60,000. This was between the bracket of £80,000 and £90,000 (2023: £70,000 and £80,000)
11
SameYou Notes to the Financial Statements For the year ended 30 September 2024
7. Trustees and Key Management Personnel
The Charity considers key management personnel to comprise the Trustees and the CEO. The total employment benefits of key management personnel were £94,967 (2023: £88,886).
During the year Trustees received £nil (2023: £nil) for remuneration and the reimbursement of expenses.
8. Taxation
The Company is not liable to Corporation Tax as the income is of an exempt nature.
9. Intangible fixed assets
| 9. Intangible fixed assets |
|||||
|---|---|---|---|---|---|
| Cost At 1 October 2023 Additions Disposal At 30 September 2024 Amortisation At 1 October 2023 Charge per year Eliminated on disposals At 30 September 2024 Net book value At 30 September 2024 At 1 October 2023 10. Tangible fixed assets Cost At 1 October 2023 Additions Disposal At 30 September 2024 At 1 October 2023 Charge per year Eliminated on disposals At 30 September 2024 Net book value At 30 September 2024 At 1 October 2023 11. Debtors Due within one year Trade debtors Other debtors |
Website Development Costs £ 162,768 3,358 - 166,126 159,484 2,998 - 162,482 3,644 3,284 Equipment £ 4,215 - - 4,215 3,145 747 - 3,892 323 1,070 2024 2023 £ £ 18,524 11,588 444 444 18,968 12,032 |
Website Development Costs | |||
£ 162,768 3,358 - 166,126 159,484 2,998 - 162,482 3,644 3,284 Equipment |
|||||
| £ 4,215 - - 4,215 3,145 747 - 3,892 323 1,070 2023 £ 11,588 444 12,032 |
12
SameYou Notes to the Financial Statements For the year ended 30 September 2024
12. Creditors: Amounts falling due within one year
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2024 2023
£ £
Trade creditors 14,646 35,928
Taxation and social security 16,851 27,229
Accruals and deferred income 6,689 8,805
38,186 71,962
13. Movement in Funds
At 1 October Income Expenditure Transfers At 30 September
2023 2024
£ £ £ £ £
Unrestricted Funds (51,325) 288,219 (266,693) - (29,799)
-
(51,325) 288,219 (266,693) (29,799)
Restricted Funds
-
The National Lottery fund 57,965 16,555 (35,500) 39,020
-
57,965 16,555 (35,500) 39,020
Total Funds 6,640 304,774 (302,193) - 9,221
14. Allocation of Net Assets between Funds
Fixed Current Current
Assets Assets Liabilities Total
2024 £ £ £ £
Restricted funds - 39,020 - 39,020
Unrestricted funds 3,967 4,419 (38,186) (29,800)
Total funds 3,967 43,439 (38,186) 9,221
----- End of picture text -----
15. Related Party Transactions
During the year, SameYou received donations and grants worth £99,970 (2023: £nil) from SameYou Foundation. A charity registered in the USA which shares trustees in common with SameYou.
Trustees donated £50,500 in the year (2023: £4,276).
16. Financial and capital commitments
As at 30 September 2024 the charity had capital commitments of £nil (2023: £nil).
13