SameYou
Charity No. 1170102
Trustees' Report and Unaudited Accounts
30 September 2025
SameYou Contents
| Pages | |
|---|---|
| Trustees' Annual Report | 2 to 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Statement of Cash flows | 9 |
| Notes to the Accounts | 10 to 16 |
| Detailed Statement of Financial Activities | 17 to 18 |
Page 1
SameYou
Trustees Annual Report
The trustees present their report with the unaudited financial statements of the charity for the year ended 30 September 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1170102
Trustees
The following trustees served during the year:
E. Clarke
S. Lopez (Resigned 1 December 2025)
H.T. Marsh
D. Putrino
Accountants
Solutions Accountancy & Bookkeeping Ltd
1 The Mews
Little Brunswick Street
Huddersfield
HD1 5JL
OBJECTIVES AND ACTIVITIES
The Trustees are pleased to present their annual report with the financial statement of the Charity for the year ending 30th September 2025. These are also prepared to meet the requirements for a report and accounts for the Companies Act 2006 purposes.
The financial statements comply with the Charities Act 2011, the 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).
Our Ambition Goals and Objectives remain constant this year as we continue to They are :
-
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
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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
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That our strategy will delivery effective delivering tangible change to lives
Trustees:
Emilia Clarke remains interim Chair until a replacement can be secured. Recruitment for 4 new trustees started ready to our next financial year.
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SameYou
Trustees Annual Report
FINANCIAL REVIEW
The Charity has received donations in the year totalling which has enabled us to meet most of our administrative costs during another year of development, expansion and establishment. The charity holds minimal unrestricted reserves of at the year end, which is not sufficient to provide meaningful financial resilience. The trustees recognise that rebuilding reserves through improved fundraising and cost management will be a priority for the coming year. Due to the decline in donations during the year, the trustees will need to review and potentially reduce the level of activity and objectives of the charity in the forthcoming period. The Charity is a company limited by guarantee governed by it Memorandum and Articles of Association dated 19th April 2016. It is registered with the Charity Commission. The Trustees have all been appointed in accordance with the articles of association. 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.
In the light of the general economic downturn and increasing pressure on charity donations, SameYou was also affected during this financial year. From the middle of the year, we worked with strategic advisers to assess the reasons for the decline in donations. The advice was that our overheads were too high, we were not communicating clearly enough about our charitable value, and that we had spent too much of our time developing brain injury survivor support programmes to the detriment of our fundraising activities.
As a result, we took the following steps to stabilise the financial position in 2025.
Restructured our team
Acknowledged we had become too mission-project focused versus fundraising focused
Streamlined our services to better communicate our impact and support increased donations Developed a revised fundraising strategy focused on new revenue streams including grants, corporate partnerships and fundraising campaigns Worked towards securing in new funding by December 2025
From August onwards we reduced both contractor and full-time staff roles, which lowered overheads from approximately per month to an average of around per month.
During this period, SameYou continued supporting its core programmes and partnerships with clinicians, researchers and survivor communities focused on improving emotional, social and physical recovery after brain injury.
During the year the charity also moved its accounting to an external firm to strengthen financial oversight and reporting. In addition, the trustees began the process of recruiting additional trustees during to further strengthen governance and financial oversight.
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SameYou
Trustees Annual Report
Following this review, we implemented our revised fundraising strategy focused on diversifying income through grants, corporate partnerships and community fundraising. Subsequent to the year end, this strategy generated between December 2025 and February 2026.
As of March 2026, the charity has also received a pledge of from a US foundation to support its continued work in the UK.
These steps have begun to stabilise the financial position and provide a clearer path forward as we continue our work supporting brain injury survivors and their families. The Trustees will continue to monitor costs carefully while developing sustainable income streams to support the long-term mission.
PLANS FOR FUTURE PERIODS
The Trustees have been working closely with the SameYou team to strengthen the long-term sustainability and ensure we can achieve our core mission. Our focus remains on closing the experienced by survivors of brain injury and stroke by advocating for consistent, long-term rehabilitation and mental-health support through our various projects
Looking ahead, we plan to demonstrate our new online rehabilitation app, with a full launch scheduled for 2026. This initiative represents a significant step toward expanding access to personalised, high-quality neurorehabilitation for survivors. Work is underway to develop a new, innovative mental-health-centred recovery pathway alongside an information and training programme. We have established connections with a major new partner to increase awareness of the need for rehabilitation and to highlight the impact of health inequality. We will also be looking to expand our recovery tools, as it is our vision that everyone has access to the support they need
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SameYou
Trustees Annual Report
Statement of trustees' responsibilities in relation to the financial statements
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
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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.
We will take steps to build a survivor led movement calling for transformation to recovery services and focusing on advocacy, community, awareness and fundraising
We plan to increase our volunteer network in order to achieve more, we will appoint a part time volunteer manager from our pool of volunteers and we will hire a strategic consultant to help us use digital mobilization through a structured framework to raise awareness and funds
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.
Signed on behalf of the charity's trustees
E. Clarke
Trustee
13 March 2026
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Independent Examiners Report
Independent Examiner's Report to the trustees of SameYou
I report to the trustees on my examination of the financial statements of SameYou for the year ended 30 September 2025.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 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 can 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:
- the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
Vicky Newham CPAA
Solutions Accountancy & Bookkeeping Ltd 1 The Mews Little Brunswick Street
Huddersfield
HD1 5JL 13 March 2026
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SameYou
Statement of Financial Activities
for the year ended 30 September 2025
| Notes Income and endowments from: Donations and legacies 3 Other 4 Total Expenditure on: Raising funds 5 Other 6 Total Net gains on investments Net (expenditure)/income 7 Transfers between funds Net (expenditure)/income before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
||||
|---|---|---|---|---|
| Unrestricted funds |
Restricted funds |
Total funds | Total funds | |
| 2025 | 2025 | 2025 | 2024 | |
| 232,263 | - | 232,263 | 304,748 | |
| 24 | - | 24 | 26 | |
| 232,287 | - | 232,287 | 304,774 | |
| - | - | - | 35,500 | |
| 202,141 | 39,020 | 241,161 | 266,693 | |
| 202,141 | 39,020 | 241,161 | 302,193 | |
| - | - | - | - | |
| 30,146 | (39,020) | (8,874) | 2,581 | |
| - | - | - | - | |
| 30,146 | (39,020) | (8,874) | 2,581 | |
| 30,146 | (39,020) | (8,874) | 2,581 | |
| (29,799) | 39,020 | 9,221 | 6,640 | |
| 347 | - | 347 | 9,221 | |
Page 7
SameYou
Balance Sheet
at 30 September 2025
| at 30 September 2025 | |||
|---|---|---|---|
| Charity No. 1170102 | 2025 | 2024 | |
| £ | £ | ||
| Fixed assets | |||
| Intangible assets | 9 | 1,422 | 3,644 |
| Tangible assets | 10 | 540 | 323 |
| 1,962 | 3,967 | ||
| Current assets | |||
| Debtors | 11 | 18,475 | 18,968 |
| Cash at bank and in hand | 14,282 | 24,471 | |
| 32,757 | 43,439 | ||
| Creditors:Amount falling due within one year | 12 | (34,372) | (38,185) |
| Net current (liabilities)/assets | (1,615) | 5,254 | |
| Total assets less current liabilities | 347 | 9,221 | |
| Net assets excluding pension asset or liability | 347 | 9,221 | |
| Total net assets | 347 | 9,221 | |
| The funds of the charity | |||
| Restricted funds | 13 | ||
| Restricted income funds | - | 39,020 | |
| - | 39,020 | ||
| Unrestricted funds | 13 | ||
| General funds | 347 | (29,799) | |
| 347 | (29,799) | ||
| Reserves | 13 | ||
| Total funds | 347 | 9,221 |
Approved by the trustees on 13 March 2026
And signed on their behalf by:
Comm
E. Clarke
Trustee
13 March 2026
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Statement of Cash flows
for the year ended 30 September 2025
| Cash flows from operating activities Net (expenditure)/income per Statement of Financial Activities Adjustments for: Depreciation of property, plant and equipment Amortisation of intangible assets Dividends, interest and rents from investments Decrease/(Increase) in trade and other receivables (Decrease)/Increase in trade and other payables Net cash (used in)/provided by operating activities Cash flows from investing activities Payments for property, plant and equipment Dividends, interest and rents from investments Net cash used in investing activities Net cash from financing activities Net (decrease)/increase in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year |
2025 (8,874) 592 2,222 (24) 493 (3,813) (9,404) (809) 24 (785) - (10,189) 24,471 14,282 |
2024 2,581 - 2,998 (26) (18,968) 38,185 |
|---|---|---|
| 24,770 - 26 |
||
| (187) | ||
| - | ||
| 24,583 | ||
| - | ||
| 24,583 | ||
| Components of cash and cash equivalents | ||
| Cash and bank balances | 14,282 | 24,471 |
| 14,282 | 24,471 |
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Notes to the Accounts
for the year ended 30 September 2025
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is recognised in the SoFA at the time the related Gift Aid donations and gifts is received. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable.
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Notes to the Accounts
Expenditure
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Computer equipment 33.33% Straight line basis.
Intangible fixed assets and amortisation
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Website development costs 33.33% Straight line basis.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where 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 and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
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Notes to the Accounts
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
Related Party Transactions
During the year, SameYou received donations and grants worth (2024: from SameYou Foundation. A charity registered in the USA which shares trustees in common with SameYou. Trustees donated in the year (2024:
2 Statement of Financial Activities - prior year
| Income and endowments from: Donations and grants Bank interest Total Expenditure on: Raising funds Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds 2024 288,193 26 288,219 35,500 231,193 266,693 21,526 21,526 21,526 (51,325) (29,799) |
Restricted funds 2024 16,555 - 16,555 - 35,500 35,500 (18,945) (18,945) (18,945) 57,965 39,020 |
Total funds 2024 304,748 26 |
|---|---|---|---|
| 304,774 35,500 266,693 |
|||
| 302,193 | |||
| 2,581 | |||
| 2,581 | |||
| 2,581 6,640 |
|||
| 9,221 |
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Notes to the Accounts
3 Income from donations and legacies
==> picture [465 x 610] intentionally omitted <==
----- Start of picture text -----
Unrestricted Total Total
2025 2024
Donation and Grants 232,263 232,263 304,748
232,263 232,263 304,748
4 Other income
Unrestricted Total Total
2025 2024
Bank Interest 24 24 26
24 24 26
5 Expenditure on raising funds
Total Total
2025 2024
Fundraising trading costs
-
Donations 35,500
-
35,500
6 Other expenditure
Unrestricted Restricted Total Total
2025 2024
- -
Other interest payable 4,369 4,369
-
Employee costs 125,128 125,128 185,278
Premises costs 1,574 - 1,574 1,493
Amortisation, depreciation,
-
impairment, profit/loss on 2,814 2,814 3,745
disposal of fixed assets
General administrative costs 33,265 10,020 43,285 46,444
Legal and professional costs 34,991 29,000 63,991 29,733
202,141 39,020 241,161 266,693
7 Net (expenditure)/income before transfers
2025 2024
This is stated after charging:
Depreciation of owned fixed assets 592 747
Amortisation of intangible fixed assets 2,222 2,998
Independent Examiner's fee 2,160 4,085
----- End of picture text -----
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Notes to the Accounts
| 8 Staff costs Salaries and wages Social security costs Pension costs No employee received emoluments in excess of Total employee benefits received by key management personnel 9 Intangible fixed assets Cost At 1 October 2024 At 30 September 2025 Amortisation and impairment At 1 October 2024 Amortisation charge for the year At 30 September 2025 Net book values At 30 September 2025 At 30 September 2024 10 Tangible fixed assets Cost or revaluation At 1 October 2024 Additions At 30 September 2025 Depreciation and impairment At 1 October 2024 Depreciation charge for the year At 30 September 2025 Net book values At 30 September 2025 At 30 September 2024 |
2025 110,227 13,495 1,406 125,128 2 |
Developmen t costs 166,126 166,126 162,482 2,222 164,704 1,422 3,644 Computer equipment 4,215 809 5,024 3,892 592 4,484 540 323 |
2024 168,629 14,505 2,144 |
|---|---|---|---|
| 185,278 | |||
| 3 Total 166,126 |
|||
| 166,126 | |||
| 162,482 2,222 |
|||
| 164,704 | |||
| 1,422 | |||
| 3,644 | |||
| Total 4,215 809 |
|||
| 5,024 | |||
| 3,892 592 |
|||
| 4,484 | |||
| 540 | |||
| 323 |
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Notes to the Accounts
11 Debtors
| Trade debtors Other debtors 12 Creditors: amounts falling due within one year Trade creditors Other taxes and social security Accruals 13 Movement in funds Restricted funds: Restricted income funds: The National Lottery fund Total Unrestricted funds: General funds Total funds |
2025 18,031 444 18,475 2025 15,400 16,813 |
2024 18,524 444 |
||
|---|---|---|---|---|
| 18,968 | ||||
| 2024 14,645 16,851 |
||||
| 2,159 | 6,689 | |||
| At 1 October 2024 39,020 39,020 (29,799) 9,221 |
34,372 Incoming resources (including other gains/losses ) - - 232,287 232,287 |
Resources expended (39,020) (39,020) (202,141) (241,161) |
38,185 | |
| At 30 September 2025 - |
||||
| - | ||||
| 347 | ||||
| 347 |
Purposes and restrictions in relation to the funds: Restricted funds: The National Lottery fund
14 Analysis of net assets between funds
| Fixed assets Net current assets |
Unrestricted funds 1,962 (1,615) 347 |
Total 1,962 (1,615) |
|---|---|---|
| 347 |
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Notes to the Accounts
15 Reconciliation of net debt
| 15 Reconciliation of net debt | |||
|---|---|---|---|
| Cash and cash equivalents Net debt |
At 1 October 2024 |
Cash flows | At 30 September 2025 |
| 24,471 | (10,189) | 14,282 | |
| 24,471 24,471 |
(10,189) (10,189) |
14,282 | |
| 14,282 | |||
| 16 Commitments Pension commitments The pension cost charge to the charity amounted to: |
2025 1,406 |
2024 2,144 |
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Detailed Statement of Financial Activities
for the year ended 30 September 2025
| Income and endowments from: Donations and legacies Donation and Grants Other Bank Interest Total income and endowments Expenditure on: Costs of other trading activities Donations Total of expenditure on raising funds Other expenditure Other interest payable Employee costs Salaries/wages Employer's NIC Pension costs Premises costs Rent General administrative costs, including depreciation and amortisation Amortisation Depreciation of Computer equipment Equipment leasing and hire charges General insurances Information and publications Software, IT support and related costs Subscriptions Sundry expenses Telephone, fax and broadband |
Unrestricted funds 2025 232,263 |
2025 - |
Total funds 2025 232,263 |
Total funds 2024 304,748 |
|---|---|---|---|---|
| 232,263 | - | 232,263 | 304,748 | |
| 24 | - | 24 | 26 | |
| 24 | - | 24 | 26 | |
| 232,287 - |
- - |
232,287 - |
304,774 35,500 |
|
| - | - | - | 35,500 | |
| - 4,369 |
- - |
- 4,369 |
35,500 - |
|
| 4,369 | - | 4,369 | - | |
| 110,227 13,495 1,406 |
- - - |
110,227 13,495 1,406 |
168,629 14,505 2,144 |
|
| 125,128 | - | 125,128 | 185,278 | |
| 1,574 | - | 1,574 | 1,493 | |
| 1,574 | - | 1,574 | 1,493 | |
| 2,222 592 1,782 706 6,479 9,744 1,945 11,165 1,444 |
- - - - - - - 10,020 - |
2,222 592 1,782 706 6,479 9,744 1,945 21,185 1,444 |
2,998 747 3,891 - 6,752 8,469 1,225 24,399 1,708 |
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Detailed Statement of Financial Activities
| Legal and professional costs Audit/Independent examination fees Accountancy and bookkeeping Consultancy fees Other legal and professional costs Total of expenditure of other costs Total expenditure Net gains on investments Net (expenditure)/income Net (expenditure)/income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
36,079 | 10,020 | 46,099 | 50,189 |
|---|---|---|---|---|
| 2,160 2,615 18,063 12,153 |
- - 29,000 - |
2,160 2,615 47,063 12,153 |
4,085 2,604 20,382 2,662 |
|
| 34,991 | 29,000 | 63,991 | 29,733 | |
| 202,141 | 39,020 | 241,161 | 266,693 | |
| 202,141 - |
39,020 - |
241,161 - |
302,193 - |
|
| 30,146 | (39,020) | (8,874) | 2,581 | |
| 30,146 - |
(39,020) | (8,874) - |
2,581 - |
|
| - | ||||
| 30,146 | (39,020) | (8,874) | 2,581 | |
| 9,221 | 6,640 | |||
| (29,799) | 39,020 | |||
| 347 | - | 347 | 9,221 |
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