Docusign Envelope ID: 82F16600-9EFD-4A1A-81C8-28FDD3B5EF83
## **Trustees’ Annual Report for the period**
**From** 01/10/2023 **Period start date To Period end date**
31/09/2024
**Charity name:** Be Enriched Elements
**Charity registration number:** 1170219
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|•
To prevent and relieve poverty, and
to relieve and assist people from
socially and economically
disadvantaged communities who are
in need by reason of financial
hardship, by delivering free
community meals and by advancing
health and nutrition education for the
public benefit.
•
To relieve, assist and provide support
for people in need by reason of
disability or disadvantage by
providing free therapeutic sessions
for the public benefit
•
For the public benefit, to relieve
those in need by reason of youth,
age, financial hardship or other
disadvantage, and to advance
education through expeditions
carried out in the UK and abroad for
the purpose of providing experiential
learning and non-formal education
and developing individual
competencies, skills and
understanding.
•
For the public benefit, to relieve
those in need by reason of youth,
age, financial hardship or social of
economic disadvantage and to
advance education through learning
opportunities and non-formal
education and mentoring
programmes for and with young
people, which promote participation
and integration in society and the
development of key personal skills.|
|Summary of the main
activities in relation to those
purposes for the public
benefit, inparticular, the|Para 1.17 and
1.19|Food Bus project
HAF programme|
Docusign Envelope ID: 82F16600-9EFD-4A1A-81C8-28FDD3B5EF83
|activities, projects or services
identified in the accounts.||Community Canteens
Volunteering to encourage employment and
support education|
|---|---|---|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The Charities Act 2011 requires the trustees
to prepare financial statements for each
financial year which give a true and fair view
of the state of a/airs of the charity and of the
incoming resources and application of
resources of the charity for that period. In
preparing these financial statements, the
trustees are required to:
•
select suitable accounting policies
and apply them consistently; observe
the methods and principles in the
Charities SORP (FRS 102);
•
make judgments and accounting
estimates that are reasonable and
prudent;
•
state whether applicable accounting
standards have been followed,
subject to any material departure|
**Additional information (optional)** You may choose to include further statements where relevant about:
||SORP reference||
|---|---|---|
|Policy on grant making|Para 1.38||
|Policy on social investment
including program related
investment|Para 1.38||
|Contribution made by
volunteers|Para 1.38|We had a total of 954 volunteers during the
reporting period. 6% increase in volunteer
numbers from previous reporting period.
24 corporate volunteer partners.
Our volunteers helped us cook and serve
over 12,000 plates of food from our
community canteens.|
|Other|||
## **Achievements and Performance**
SORP reference
Docusign Envelope ID: 82F16600-9EFD-4A1A-81C8-28FDD3B5EF83
||Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|The food bus project has expanded as we
launched our food float – an all-electric milk
float used now to drive food into hard-to-
reach areas so more residents can purchase
low-cost groceries.
The food bus project ran 160 stops in 5 new
locations and saw a 300% increase in fruit
and vegetable sales.
The team also ran successful HAF projects,
feeding children during school holidays. 159
children attended our HAF summer clubs,
taking part in activities and making their own
food.
Our three canteen sessions ran smoothly,
with 145 sessions conducted during the
reporting period. We served 12,000 plates of
food to our guests.
89% of guests reported making new
friendships at the canteens and reported an
increased intake of fruit and vegetables from
those attending.|
|---|---|---|---|
**Additional information (optional)** You may choose to include further statements where relevant about:
||||
|---|---|---|
|Achievements against
objectives set|Para 1.41||
|Performance of fundraising
activities against objectives
set|Para 1.41||
|Investment performance
against objectives|Para 1.41||
|Other|||
Docusign Envelope ID: 82F16600-9EFD-4A1A-81C8-28FDD3B5EF83
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21||
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The Trustees review the policy on reserves
and set targets at least once per annum with
reference to the guidance and terminology
published by the Charity Commission. The
policy is also reviewed, when warranted by
changes in risk assessment or business
plans. The review includes unrestricted
funds, designated funds and tangible fixed
assets.
Reserve amount equates to 3 months
running costs.|
|Amount of reserves held|Para 1.22||
|Reasons for holding zero
reserves|Para 1.22||
|Details of fund materially in
deficit|Para 1.24||
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23||
|**Additional information (optional)**
Youmay choose toincludefurtherstatements|**Additional information (optional)**
Youmay choose toincludefurtherstatements|whererelevant about:|
|---|---|---|
|The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|The charity’s income was derived from
primarily grants. The charity also received
funds through several fundraising campaigns
and donation pages.|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46||
|A description of the principal
risks facing the charity|Para 1.46||
|Other|||
Docusign Envelope ID: 82F16600-9EFD-4A1A-81C8-28FDD3B5EF83
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|Association Constitution|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|Charitable Incorporated Organisation|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|We have an open application to the public
involving a cover letter and a CV.
Appointments are made after an interview
with the Chair and CEO and confirmed at the
subsequent Trustee meeting. The charity is
managed by a unitary board of trustees. The
Executive trustee is the CEO. The
Nonexecutive trustees are appointed by the
other trustees.|
|**Additional information (optional)**
Youmay choose toincludefurtherstatements||whererelevant about:|
|Policies and procedures
adopted for the induction and
training of trustees|Para 1.51|Major decisions are made by the Charity
Trustees at quarterly Board Meetings. Day to
day management of the Charity’s affairs and
line management of staff is delegated to the
Chief Executive Officer.|
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51||
|Relationship with any related
parties|Para 1.51|The charity has a shared staffing agreement
with Brixton People’s Kitchen.|
|Other|||
## **Reference and Administrative details**
|Charity name|Be Enriched Elements|
|---|---|
|Other name the charity uses|BeEnriched|
|Registered charity number|1170219|
|Charity’s principal address|98 Charlmont Road
London
SW179AB|
|||
Docusign Envelope ID: 82F16600-9EFD-4A1A-81C8-28FDD3B5EF83
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**|
|---|---|---|---|---|
||Sarah Coulson||||
||Terence Mitchison||||
||Alice Reid||||
||KatyGallagher||||
||Adelynne Akinola||||
||Rohan Mistry||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
– Corporate trustees names of the directors at the date the report was approved
**Director name**
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
Docusign Envelope ID: 82F16600-9EFD-4A1A-81C8-28FDD3B5EF83
## **Funds held as custodian trustees on behalf of others**
Description of the assets held in this capacity
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
**Type of Name Address adviser**
**Name of chief executive or names of senior staff members (Optional information)**
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
Docusign Envelope ID: 82F16600-9EFD-4A1A-81C8-28FDD3B5EF83
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
||DocuSignedby:|Signedby:|
|---|---|---|
|**Signature(s)**|**Signature(s)**
DocuSigned by:
Kola. Mis|Signed by:
Saral. Coulsow.|
|**Full name(s)**|**Full name(s)**
Rohan Mistry
~~Pe ~~|Sarah Coulson
~~—~~|
|**Position (eg Secretary,**
**Chair, etc)**|Treasurer - Trustee|Chair|
||||
|**Date**|
30/07/2025|30/07/2025|
|Charity No
(ifany)
1170219
Period
start date
**10/1/2023**
**To**
Period end
date
**9/30/2024**
Be Enriched Elements
Annual accounts for theperiod
*—~~SESS~~
FOR ENGLAND AND WALES|Charity No
(ifany)
1170219
Period
start date
**10/1/2023**
**To**
Period end
date
**9/30/2024**
Be Enriched Elements
Annual accounts for theperiod
*—~~SESS~~
FOR ENGLAND AND WALES|Charity No
(ifany)
1170219
Period
start date
**10/1/2023**
**To**
Period end
date
**9/30/2024**
Be Enriched Elements
Annual accounts for theperiod
*—~~SESS~~
FOR ENGLAND AND WALES|Charity No
(ifany)
1170219
Period
start date
**10/1/2023**
**To**
Period end
date
**9/30/2024**
Be Enriched Elements
Annual accounts for theperiod
*—~~SESS~~
FOR ENGLAND AND WALES|Charity No
(ifany)
1170219
Period
start date
**10/1/2023**
**To**
Period end
date
**9/30/2024**
Be Enriched Elements
Annual accounts for theperiod
*—~~SESS~~
FOR ENGLAND AND WALES|Charity No
(ifany)
1170219
Period
start date
**10/1/2023**
**To**
Period end
date
**9/30/2024**
Be Enriched Elements
Annual accounts for theperiod
*—~~SESS~~
FOR ENGLAND AND WALES|Charity No
(ifany)
1170219
Period
start date
**10/1/2023**
**To**
Period end
date
**9/30/2024**
Be Enriched Elements
Annual accounts for theperiod
*—~~SESS~~
FOR ENGLAND AND WALES|||
|---|---|---|---|---|---|---|---|---|
|**Section A Statement of financial activities**|**Section A Statement of financial activities**||**Section A Statement of financial activities**||||||
|**Recommended categories by**
**activity**|Guidance Notes|**Unrestricted**
**funds**||**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**||**Prior year**
**funds**|
||||**£**|**£**|**£**|**£**||**£**|
|**Incoming resources (Note 3)**|||F01|F02|F03|F04||F05|
|**Income and endowments from:**|||||||||
|Donations and legacies|||||||||
||S01||113,141|335,028|-|448,169||249,798|
|Charitable activities|S02||-|20,051|-|20,051||19,376|
|Other trading activities|||||||||
||S03||6,183|-|-|6,183||18|
|Investments|S04|2|257|-||257||772|
|Separate material item of income|S05||-|-|-|-||3,344|
|Other|S06||-|-|-|-||-|
|**_Total_**|S07||119,581|355,079|-|474,660||273,308|
|**Resources expended (Note 6)**|||||||||
|**Expenditure on:**|||||||||
|Raising funds|S08||-|-|-|-||2,119|
|Charitable activities|S09||-|330,180|-|330,180||322,636|
|Separate material item of expense|S10||-|-|-|-||-|
|Other|S11||-|-|-|-||-|
|**_Total_**|S12||-|330,180|-|330,180||324,755|
|**Net income/(expenditure) before**|||||||||
|**investment gains/(losses)**|S13||119,581|24,899|-|144,480|-|51,447
-|
|Net gains/(losses) on investments|S14||-|-|-|-||-|
|**Net income/(expenditure)**|S15||119,581|24,899|-|144,480|-|51,447
-|
|**Extraordinary items**|S16||-|-|-|-||-|
|**Transfers between funds**|S17|-|75,000
-|75,000|-|-||-|
|**Other recognised** **gains/(losses):**|||||||||
|Gains and losses on revaluation of fixed assets for the|Gains and losses on revaluation of fixed assets for the||||||||
|charity’s own use|S18||-|-|-|-||-|
|Other gains/(losses)|S19||-|-|-|-||-|
|**_Net movement in funds_**|S20||44,581|99,899|-|144,480|-|51,447
-|
|**_Reconciliation of funds:_**|||||||||
|Total funds brought forward|S21||-|80,643|-|80,643||-|
|**_Total funds carried forward_**|S22||44,581|180,542|-|225,123||80,643|
Docusign Envelope ID: 1184BA4F-1DFA-43A5-B6D2-084EC306CA77
## ~~eee~~ **Section B Balance sheet**
|||Guidance Notes|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total this**
**year**|**Total last**
**year**|
|---|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|**£**|
|**Fixed assets**|||F01|F02|F03|F04|F05|
|**Intangible assets (Note 15)**|**Intangible assets (Note 15)**|B01|- - - -|- - - -|- - - -|- - - -|-|
|**Tangible assets (Note 14)**|**Tangible assets (Note 14)**|B02|- - - -|- - - -|- - - -|- - - -|-|
|**Heritage assets (Note 16)**|**Heritage assets (Note 16)**|B03|- - - -|- - - -|- - - -|- - - -|-|
|**Investments (Note 17)**|**Investments (Note 17)**|B04|- - - -|- - - -|- - - -|- - - -|-|
||**_Total fixed assets_**|B05|- - - -|- - - -|- - - -|- - - -|-|
|**Current assets**||||||||
|**Stocks (Note 18)**|**Stocks (Note 18)**|B06|- - - -|- - - -|- - - -|- - - -|-|
|**Debtors (Note 19)**|**Debtors (Note 19)**|B07|- - - -|- - - -|- - - -|- - - -|-|
|**Investments (Note 17.4)**|**Investments (Note 17.4)**|B08|- - - -|- - - -|- - - -|- - - -|-|
|**Cash at bank and in hand (Note 24)**|**Cash at bank and in hand (Note 24)**|B09|87,182 - - 87,182|87,182 - - 87,182|87,182 - - 87,182|87,182 - - 87,182|80,616|
|**_Total current assets_**||B10|87,182 - - 87,182|87,182 - - 87,182|87,182 - - 87,182|87,182 - - 87,182|80,616|
|||||||||
|**Creditors: amounts falling due within**|**amounts falling due within**|||||||
|**one year (Note 20)**||B11|- - - -|- - - -|- - - -|- - - -|-|
|**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**||B12
B13|87,182 - - 87,182
80,616
87,182 -**-**87,182
80,616
~~a~~
~~aSS~~|||||
|**Creditors: amounts falling due after**|**amounts falling due after**|||||||
|**one year (Note 20)**||B14|- - - -|- - - -|- - - -|- - - -|-|
|**Provisions for liabilities**||B15|- - - -|- - - -|- - - -|- - - -|-|
|||||||||
|**_Total net assets or liabilities_**||B16|87,182 - -|87,182 - -|87,182 - -|87,182|80,616|
|**Funds of the Charity**||||||||
|**Endowment funds (Note 27)**||B17|-|||-|-|
|**Restricted income funds (Note 27)**||B18||-||-|-|
|**Unrestricted funds**||B19|87,182||- 87,182|- 87,182|80,616|
|**Revaluation reserve**||B20||||-||
||**_Total funds_**|B21|87,182||-|-87,182|80,616|
|Signed by one or two trustees on behalf of all
the trustees||Date of
approval
dd/mm/yyyy
Print Name
Signature
25/07/2025
Rohan Mistry
~~a~~
~~ee ee~~
~~a~~||||||
||||||Sarah Coulson||25/07/2025|
CC17a (Excel)
1
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or The accounts have been prepared in accordance with:
- and with* the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
* -Tick as appropriate
## **1.2 Going concern**
## _**If there are material uncertainties related to events or conditions that cast significant doubt on the**_
An explanation as to those factors that
Disclosure of any uncertainties that make the Where accounts are not prepared on a going
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes* * -Tick as appropriate No*
## _**Please disclose:**_
_**(i) the nature of the change in accounting policy;**_
_**(ii) the reasons why applying the new accounting policy**_
_**(iii) the amount of the adjustment for each line affected**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* * -Tick as appropriate No*
## _**Please disclose:**_
_**(i) the nature of any changes;**_
_**(ii) the effect of the change on income and expense or (iii) where practicable, the effect of the change in one or**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* * -Tick as appropriate No*
## _**Please disclose:**_
_**(i) the nature of the prior period error;**_
_**(ii) for each prior period presented in the accounts, the**_
_**(iii) the amount of the correction at the beginning of the**_
CC17a (Excel)
1
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
**Settlement of insurance**
Insurance claims are only included in the SoFA when the general income recognition
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
||✓|||
||Yes
No
N/a|||
||✓|||
||Yes
No
N/a|||
||✓|||
||Yes
No
N/a|||
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No
N/a|||
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||Yes
No
N/a|||
||✓|||
||Yes
No
N/a|||
||✓|||
||Yes
No
N/a|||
||||✓|
||Yes
No
N/a|||
||x|||
||Yes
No
N/a|||
||x|||
||Yes
No
N/a|||
||x|||
||Yes
No
N/a|||
||||✓|
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No
N/a|||
||||x|
||Yes
No
N/a|||
||✓|||
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No
N/a|||
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N/a|||
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No
N/a|||
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N/a|||
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||Yes
No
N/a|||
||||✓|
||Yes
No
N/a|||
||||✓|
||Yes
No
N/a|||
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
**Settlement of insurance**
**claims**
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year These include cash on deposit and cash||||✓|
|---|---|---|---|---|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
||||||
|||x|||
|||Yes
No
N/a|||
||||✓||
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
||||✓||
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Current asset investments**|equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.||||
|---|---|---|---|---|
||||✓||
|||Yes
No
N/a|||
|||||✓|
||||||
||||||
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|
|---|---|---|---|---|---|---|
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
112,802- -112,802 25,953
Gift Aid
339- -339-
Legacies
- - - - -
General grants provided by government/other
charities
-335,028-335,028 223,843
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total** 113,141 335,028 -
448,169 249,796
Group corporate volunteering
20,051-20,051 22,720
- - - - -
- - - - -
Other
- - - - -
**Total**
- 20,051 -20,051 22,720
- - - - -
Food Bus
6,183- -6,183 17
- - - - -
Other
- - - - -
**Total** 6,183 - -6,183 17
Interest income
257- -257 772
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total** 257 - -257 772
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total**
- - - - -
119,581 355,079-474,660 273,305
**Other information:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**TOTAL INCOME**
**Other:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**||||||
||Donations and gifts|112,802|-|-|112,802|25,953|
||Gift Aid|339|-|-|339|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|-|335,028|-|335,028|223,843|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|113,141|335,028|-|
448,169|249,796|
||||||||
||Group corporate volunteering||20,051|-|20,051|22,720|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|20,051|-|20,051|22,720|
||||||||
|||-|-|-|-|-|
||Food Bus|6,183|-|-|6,183|17|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|6,183|-|-|6,183|17|
||||||||
||Interest income|257|-|-|257|772|
||Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|257|-|-|257|772|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held
forcharity's ownuse|
-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||119,581|355,079|-|474,660|273,305|
||||||||
|**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**|||||||
|**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**|||||||
||||||||
||||||||
||||||||
||||||||
|**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**
CC17a (Excel)||1|||||
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
**This year Description £ Government grant 1** Lambeth Council 3,760 **Government grant 2** - **Government grant 3** - **Other** - **Total** 3,760 **Last year Description £ Government grant 1** NHS 40,000 **Government grant 2** Wandsworth Council - Cost of Living 9,810 **Government grant 3** - **Other** - **Total** 49,810 **This year Last year** _**Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.**_ **This year Last year** _**Please give details of other forms of government assistance from which the charity has directly benefited.**_
CC17a (Excel)
1
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|
|---|---|---|---|---|---|---|---|---|
|Incurred seeking donations|-|-|-|-|-|2,199|-|2,199|
|Incurred seeking legacies|-|-|-|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-||||-|
|Operating membership schemes and
social lotteries|-|-|-|-||||-|
|Staging fundraising events|-|-|-|-||||-|
|Fudraising agents|-|-|-|-||||-|
|Operating charity shops|-|-|-|-||||-|
|Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-||||-|
|Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-|
|Start up costs incurred in generating
new source of future income|-|-|-|-|-|-|-|-|
|Database development costs|-|-|-|-|-|-|-|-|
|Other trading activities|-|-|-|-||||-|
|Investment management costs:|-|-|-|-||||-|
|Portfolio management costs|-|-|-|-|-|-|-|-|
|Cost of obtaining investment advice|-|-|-|-|-|-|-|-|
|Investment administration costs|-|-|-|-|-|-|-|-|
|Intellectual property licencing costs|-|-|-|-|-|-|-|-|
|Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on raising funds**|-|-|-|-|-|2,199|-|2,199|
|**Expenditure on charitable activities:**|||||||||
||-|330,180|-|330,180|-|322,636|-|322,636|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on charitable**
**activities**|-|330,180|-|330,180|-|322,636|-|322,636|
|**Separate material item of expense**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
|**Other**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**TOTAL EXPENDITURE**
**Total other expenditure**|-|-|-|-|-|-|-|-|
||-|330,180|-|330,180|-|324,835|-|324,835|
## **Other information:**
**Analysis of expenditure on charitable activities**
**This year**
**Last year**
CC17a (Excel)
1
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**|
|---|---|---|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity1|-|-|-|-|-|-|-|-|
|Activity2|-|-|-|-|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
||||||||||
CC17a (Excel)
2
## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||TBC|700|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
1
## **Section C Notes to the accounts (cont)**
**Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**This year:**
**Last year:**
**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||185,176|148,059|
||49,607|36,649|
||16,426|11,348|
||-|-|
||251,209|196,056|
||||
||||
||||
||||
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
|**Band**|**Number of employees**|**Number of employees**|
|---|---|---|
||**This year**
-|**Last year**
-|
|**£60,000 to £69,999**|||
|**£70,000 to £79,999**|-|-|
|**£80,000 to £89,999**|-|-|
|**£90,000 to £99,999**|-|-|
|**£100,000 to £109,999**|-|-|
||||
|**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees,**
**see Note 28.**|||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||36,194|30,194|
CC17a (Excel)
1
|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|---|
||**Fundraising**|1|-|
||**Charitable Activities**|6|6|
||**Governance**|6|4|
||**Other**|1|-|
||**Total**|14|10|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
|**Please explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**|**This year**||
|---|---|---|
||**Last year**||
||||
||**This year**||
||**Last year**||
|**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**
-|
CC17a (Excel)
2
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**Please state the accounting policy for any redundancy or**
**termination payments**
**The extent of redundancy funding at the balance sheet date**
**The nature of the payment (cash, asset**
**etc.)**
**Total amount of payment**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**
-|
||||
||||
||||
||**Thisyear**|**Lastyear**|
||**£**
-|**£**
-|
||||
||||
CC17a (Excel)
3
## **Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**
**Amount of contributions recognised in the SOFA as an expense**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
16,426|**£**|
|||11,348|
||||
||**Full recovery costs**
**included in all salary**
**fundraising activity**
||
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.**
**Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details**
**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
CC17a (Excel)
1
## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
CC17a (Excel)
1
## **14.4 Impairment**
_**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
_**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
|**14.5 Revaluation**
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the methods applied and significant assumptions_**
**_the effective date of the revaluation_**
**_If an accounting policy of revaluation is adopted, please provide:_**|**This year**
**Last year**|**This year**
**Last year**|
|---|---|---|
||||
||||
||||
||-|-|
## **14.6 Other disclosures**
|**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|
||-|-|
||||
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
2
## **Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**activities.**||||||
|---|---|---|---|---|---|
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**Work in**
**progress**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**This year**
**Last year**
**£**
**£**|**Stock**||**Donated goods**||**Work in**
**progress**|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
CC17a (Excel)
1
## **Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||87,182|80,616|
||-|-|
||87,182|80,616|
CC17a (Excel)
1
## **INDEPENDENT EXAMINER’S REPORT**
## **TO THE COUNCIL OF TRUSTEES OF BE ENRICHED ELEMENTS**
____________________________________________________________________
We report on the accounts of the charity for the year ended 30 September 2024, which is set out in the Financial Statements and Notes pages.
We have examined the Balance Sheet and the Receipts and Payments Account of Be Enriched Elements for the year to 30 September 2024. This account has been prepared in accordance with the Financial Reporting Standard for Smaller Entities and under historical cost convention.
## **Respective Responsibility of the Trustees and Independent Examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s Council of Trustees consider that an audit is not required for the year under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed. It is my responsibility (i) to examine the accounts under section 43 of the 1993 Act; (ii) to follow procedures in the General Directions given the Charity Commissioners under section 43(7)(b) and (iii) to state whether particular matters have come to our attention.
## **Basis of independent examiner’s report**
Our examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts.
## **Independent Examiner’s Statement**
In connection with our examination, no matter has come to our attention:
(1) Which gives us reasonable cause to believe that in any material respect the requirements:
-
- to keep accounting records and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements.
have not been met; or
(2) To which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
____________________________________ Michael Danso MBA, MSc, FCCA, FFA, FIPA Anthony Michael & Associates Ltd Accountant & Management Consultants 147 Wells Way, London SE5 7SZ
## **22 July 2025**