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← Alumah CIO

2024-03-31-accounts

Charity registration number: 1170881

Alumah Charitable Incorporated Organisation

Annual Report and Financial Statements

for the Year Ended 31 March 2024

Alumah Charitable Incorporated Organisation

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 2 to 4
Statement of Trustees' Responsibilities 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 15

Alumah Charitable Incorporated Organisation

Reference and Administrative Details

Chairman Yvonne Devereux Chief Executive Officer Liz Jenkins Trustees Yvonne Devereux Nicola M Lambert Peter Templeton Charity Registration Number 1170881 Principal Office Harvey Adam Enterprise Centre Wimbledon Avenue Brandon Suffolk IP27 0NZ Independent Examiner Lisa King FCCA MAAT 8 Tha Hamiltons Newmarket Suffolk CB8 0NF

Page 1

Alumah Charitable Incorporated Organisation

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2024.

The trustees during the year under review were:

Yvonne Devereux - Chair (appointed July 2023) Nicola M. Lambert Peter Templeton Tracey Stockdale (resigned January 2024) Nikita Umwali (appointed January 2024, resigned April 2024).

In preparing this report the trustees have had regard to the guidance issued by the Charity Commission and are bound by the constitution of Alumah.

The charity is set up as a charitable incorporated organisation and is registered with the Charity Commissioners under registration number 1170881. The charity was registered on 21 December 2016.

Objectives and activities

The principal objects of the charity are:

Achievements and performance of the Charity

Alumah’s vision is to see people living fulfilled lives, free from abuse or the impact of abuse. We will achieve this through education, support, and empowerment, which are our values.

We offer a welcoming place, in which domestic abuse victims can rediscover their self-worth and be empowered to find a life that is better than living with abuse; a life that they can dream about and take steps to begin to achieve.

In 2023 - 2024, Alumah supported 232 individuals from West Suffolk and beyond, to take steps towards their recovery from the impact of being in abusive relationships. We have also reached more people who live outside of West Suffolk via our online programmes.

We offered our clients (women, men, people who identify as LGBTQ+, young people aged 12 – 24 years and children aged 7 – 11 years), the following:

Page 2

Alumah Charitable Incorporated Organisation

Trustees' Report (continued)

The support provided is delivered through a variety of programmes;

Of the 232 individuals we supported from March 2023 – April 2024

The previous year (2022 – 2023), Alumah supported

The increase in the number of children supported is due to the appointment of the Children’s Support Facilitator completing a full year with Alumah.

The number of adults has increased due to an increase in referrals from Waveney Domestic Abuse Forum.

Feedback from Clients and Outside Agencies

One young person reported:

Teacher/Parent Feedback:

‘Very pleased with the outcome of the kids’ meetings. Both have grown in confidence as a result.’

‘I would like to say thank you for the amazing help to recover the kids with their trauma. Thank you so much.’

Page 3

Alumah Charitable Incorporated Organisation

Trustees' Report (continued)

Adult Feedback:

‘Enormously grateful for the excellent skill and care I have received. Thank you x’

‘** (name of facilitator) has helped me to know that when my daddy was angry and hurt my mummy it wasn’t my fault. It wasn’t right and I am going to try really hard not to do the same. I love my daddy, but he isn’t behaving properly. I like school now and I don’t get into as many fights. I have a safe place and people I can talk to. My mummy and I get on better as well because she is happy, and I am happy. I can do good things, but I am not good at everything’.

Awards

In September 2023, Alumah received an award from the High Sheriff of Suffolk in recognition of the hard work, dedication and outstanding services that Alumah provides.

Funding

We are grateful to have received grants from:

We also received £1,313 in general donations and fundraising activities, and £1,585 in donations from counselling clients.

The trustees would like to thank all individuals and organisations who have donated funds. Without this funding, Alumah would not be able to support people at a time of crisis in their lives.

This year our new website www.alumah.co.uk was set up and all trustees have a personal email account, adding security to all correspondence.

As trustees, we have carried out a detailed review of our policies, updating many and writing new ones to ensure that we are meeting all our requirements and recommended guidance.

Risk Management

The trustees confirm that they have given consideration to the major risks to which the charity is exposed to and satisfied themselves that systems and procedures are established in order to manage those risks.

We would like to express our deep gratitude to our CEO, staff and volunteers who are so committed to Alumah and work tirelessly to provide high quality support to our clients.

A special thank you to our clients who put their trust in us and to all outside organisations who refer clients to us.

The annual report was approved by the trustees of the charity on .................... and signed on its behalf by: 18/10/2024

YDevereux

......................................... Yvonne Devereux Chairman and trustee

Page 4

Alumah Charitable Incorporated Organisation

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs 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:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Page 5

Alumah Charitable Incorporated Organisation

Independent Examiner's Report to the trustees of Alumah Charitable Incorporated Organisation

I report to the trustees on my examination of the accounts of Alumah Charitable Incorporated Organisation for the year ended 31 March 2024.

Responsibilities and basis of report

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

I report in respect of my examination of the Alumah Charitable Incorporated Organisation's accounts 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 confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of Alumah Charitable Incorporated Organisation as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... Lisa King FCCA MAAT

8 Tha Hamiltons Newmarket Suffolk CB8 0NF

17 October 2024

Page 6

Alumah Charitable Incorporated Organisation

Statement of Financial Activities for the Year Ended 31 March 2024

Note
Income and Endowments from:
Donations and legacies
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
15
Note
Income and Endowments from:
Donations and legacies
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
15		 Unrestricted
funds
£
12,188
12,188
(13,498)
(3,784)
(17,282)
(5,094)
(5,094)
21,714
16,620
Unrestricted
funds
£
22,777
22,777
(11,148)
(9,604)
(20,752)
2,025
2,025
19,689
21,714		 Restricted
funds
£
68,210
68,210
(7,355)
(104,498)
(111,853)
(43,643)
(43,643)
46,506
2,863
Restricted
funds
£
93,321
93,321
(2,854)
(47,166)
(50,020)
43,301
43,301
3,205
46,506		 Total
2024
£
80,398
80,398
(20,853)
(108,282)
(129,135)
(48,737)
(48,737)
68,220
19,483
Total
2023
£
116,098
116,098
(14,002)
(56,770)
(70,772)
45,326
45,326
22,894
68,220

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 15.

The notes on pages 9 to 15 form an integral part of these financial statements. Page 7

Alumah Charitable Incorporated Organisation

(Registration number: 1170881) Balance Sheet as at 31 March 2024

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
12
Creditors: Amounts falling due within one year
13
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
15		 2024
£
3,275
2,248
59,142
61,390
(45,182)
16,208
19,483
2,863
16,620
19,483		 2023
£
3,273
2,493
65,948
68,441
(3,494)
64,947
68,220
46,506
21,714
68,220

The financial statements on pages 7 to 15 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by: 18/10/2024

YDevereux

......................................... Yvonne Devereux Chairman and trustee

The notes on pages 9 to 15 form an integral part of these financial statements. Page 8

Alumah Charitable Incorporated Organisation

Notes to the Financial Statements for the Year Ended 31 March 2024

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Alumah Charitable Incorporated Organisation meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Deferred income

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Page 9

Alumah Charitable Incorporated Organisation

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Tangible fixed assets

Fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Fixtures and equipment 25% reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Page 10

Alumah Charitable Incorporated Organisation

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds which have been set aside to fund particular future activities.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2 Income from donations and legacies

Donations and legacies;
Donations from individuals
Grants, including capital grants;
Grants from other charities		 Unrestricted
funds
General
£
4,688
7,500
12,188		 Restricted
funds
£
4,000
64,210
68,210		 Total
2024
£
8,688
71,710
80,398		 Total
2023
£
7,527
108,571
116,098

3 Expenditure on raising funds

a) Costs of trading activities

Note
Allocated support costs		 Unrestricted
funds
General
£
13,498
13,498		 Restricted
funds
£
7,355
7,355		 Total
2024
£
20,853
20,853		 Total
2023
£
14,002
14,002

Page 11

Alumah Charitable Incorporated Organisation

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

4 Expenditure on charitable activities

Note
Staff costs
Governance costs		 Unrestricted
funds
General
£
1,131
1,200
2,331		 Restricted
funds
£
79,589
6,693
86,282		 Total
2024
£
80,720
7,893
88,613		 Total
2023
£
45,690
7,779
53,469

5 Analysis of governance and support costs

Governance costs

Independent examiner fees
Examination of the financial
statements
Allocated support costs		 Unrestricted
funds
General
£
1,200
-
1,200		 Restricted
funds
£
-
6,693
6,693		 Total
2024
£
1,200
6,693
7,893		 Total
2023
£
1,200
6,579
7,779

6 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

Page 12

Alumah Charitable Incorporated Organisation

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

7 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Pension costs		 2024
£
78,370
2,350
80,720		 2023
£
44,371
1,319
45,690

No employee received emoluments of more than £60,000 during the year

8 Independent examiner's remuneration

Examination of the financial statements 2024
£
1,200		 2023
£
1,200

9 Taxation

The charity is a registered charity and is therefore exempt from taxation.

10 Tangible fixed assets

Cost
At 1 April 2023
Additions
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023		 Furniture and
equipment
£
4,900
1,094
5,994
1,627
1,092
2,719
3,275
3,273		 Total
£
4,900
1,094
5,994
1,627
1,092
2,719
3,275
3,273

Page 13

Alumah Charitable Incorporated Organisation

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

11 Debtors

11 Debtors
Trade debtors
Prepayments		 2024
£
582
1,666
2,248		 2023
£
2,493
-
2,493

12 Cash and cash equivalents

Cash at bank
Short-term deposits
13 Creditors: amounts falling due within one year
Trade creditors
Other taxation and social security
Other creditors
Accruals
Deferred income		 2024
£
59,130
12
59,142
2024
£
610
579
502
1,200
42,291
45,182		 2023
£
65,948
-
65,948
2023
£
2,195
415
1
883
-
3,494

14 Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £2,350 (2023 - £1,319).

Page 14

Alumah Charitable Incorporated Organisation

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

15 Funds
Balance at 1
April 2023
£
Unrestricted funds
General
21,714
Restricted funds
46,506
Total funds
68,220
Balance at 1
April 2022
£
Unrestricted funds
General
19,689
Restricted funds
3,205
Total funds
22,894
16 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Incoming
resources
£
12,188
68,210
80,398
Incoming
resources
£
22,777
93,321
116,098
Unrestricted
funds
General
£
1,073
68,441
(3,494)
66,020		 Resources
expended
£
(17,282)
(111,853)
(129,135)
Resources
expended
£
(20,752)
(50,020)
(70,772)
Unrestricted
funds
General
£
3,275
61,390
(2,891)
61,774
Restricted
funds
£
2,200
-
-
2,200		 Balance at 31
March 2024
£
16,620
2,863
19,483
Balance at 31
March 2023
£
21,714
46,506
68,220
Total funds at
31 March
2024
£
3,275
61,390
(2,891)
61,774
Total funds at
31 March
2023
£
3,273
68,441
(3,494)
68,220

Page 15

Alumah Charitable Incorporated Organisation

Detailed Statement of Financial Activities for the Year Ended 31 March 2024

Income and Endowments from:
Donations and legacies (analysed below)
Total income
Expenditure on:
Raising funds (analysed below)
Charitable activities (analysed below)
Total expenditure
Net (expenditure)/income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Total
2024
£
80,398
80,398
(20,853)
(108,282)
(129,135)
(48,737)
(48,737)
68,220
19,483		 Total
2023
£
116,098
116,098
(14,002)
(56,770)
(70,772)
45,326
45,326
22,894
68,220

This page does not form part of the statutory financial statements. Page 16

Alumah Charitable Incorporated Organisation

Detailed Statement of Financial Activities for the Year Ended 31 March 2024 (continued)

Donations and legacies
Grants and donations - restricted
Grants and donations - unrestricted
Grants - other agencies
Grants - restricted
Grants - unrestricted
Raising funds
Sundry expenses - unrestricted
Temporary staff and recruitment - unrestricted
Staff training - restricted
Staff training - unrestricted
Travelling - restricted
Travelling - unrestricted
Rent - restricted
Rent - unrestricted
Rates - unrestricted
Light, heat and power - unrestricted
Insurance - unrestricted
Use of home as office - unrestricted
Repairs and renewals - unrestricted
Telephone and fax - unrestricted
Printing, postage and stationery - unrestricted
Trade subscriptions - unrestricted
Sundry expenses - unrestricted
Cleaning - unrestricted
Legal and professional fees - restricted
Depreciation of plant and machinery
Charitable activities
Fundraising costs - restricted
Purchases
Website costs - restricted
Computer software and maintenance costs - restricted
Computer software and maintenance costs - unrestricted
Advertising - restricted
Promotional expenses - restricted
Brand Identity - restricted		 Total
2024
£
4,000
4,688
-
64,210
7,500
80,398
(150)
(233)
(1,616)
-
-
(3,803)
(4,000)
(2,309)
(687)
(741)
(1,178)
-
(376)
(2,295)
(546)
(78)
-
(11)
(1,739)
(1,091)
(20,853)
(632)
(2,958)
(7,320)
(1,060)
(603)
(584)
(539)
(5,000)		 Total
2023
£
-
7,527
93,321
-
15,250
116,098
-
(323)
-
(1,345)
(1,042)
-
(1,812)
(2,659)
-
(349)
(658)
(338)
(516)
(1,599)
(456)
-
(1,815)
-
-
(1,090)
(14,002)
-
-
-
-
(1,327)
-
-
-

This page does not form part of the statutory financial statements. Page 17

Alumah Charitable Incorporated Organisation

Detailed Statement of Financial Activities for the Year Ended 31 March 2024 (continued)

Marketing support - restricted
Counselling - restricted
Counselling - unrestricted
Bank charges - unrestricted
Other interest payable - unrestricted
Wages and salaries - restricted
Wages and salaries - unrestricted
Staff pensions - restricted
CEO salary - restricted
Advertising - unrestricted
Independent examiner's fee - unrestricted
Management fees - restricted
Management fees - unrestricted		 Total
2024
£
(123)
-
(833)
(15)
(2)
(47,826)
(1,131)
(2,350)
(29,413)
-
(1,200)
(6,693)
-
(108,282)		 Total
2023
£
-
(1,476)
(498)
-
-
(28,280)
-
(1,319)
(16,091)
(603)
(1,200)
-
(5,976)
(56,770)

This page does not form part of the statutory financial statements. Page 18