2024-02-29-accounts - Zebras Children And Adults Charity

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REGISTERED COMPANY NUMBER: CE009585 (England and Wales) REGISTERED CHARITY NUMBER: 1171051

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

ZEBRAS CHILDREN AND ADULTS CHARITY

Michael Filiou Ltd Chartered Certified Accountants www.michaelfiliou.com Salisbury House 81 High Street Potters Bar Hertfordshire EN6 5AS

ZEBRAS CHILDREN AND ADULTS CHARITY

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

		Page
Report of the Trustees		1
Independent Examiner's Report		2
Statement of Financial Activities		3
Statement of Financial Position	4	to	5
Notes to the Financial Statements	6	to	12
Detailed Statement of Financial Activities		13

ZEBRAS CHILDREN AIW ADULTS CIiARTTY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 29 FEBRUARY 2024 The tsvaees wlb) are threKtors of tl chgtity for of the Canpanies Act 2IXXS. pr¢t TEP)rt with th¢ fmaneial sementS of the Ch1. for the year ¢thts129 Februw, X)24. The tneS hÈv¢ l¥j th¢ proMstOtL8 of Ar¢ting and Re[till8 by ChaTiti¢S. of Recommertstsl PracuLx apphcthble to cljants¢S FY¢ponn8 their unts in aoMdance Nith lh¢ Finla1 RqM)rtiTI8 Stath 8ppli¢able in the UK ond R¢Fwblic of Ir¢lond ffRS 102) (effective l JanuAry 2019). Objectlvu almi To s)d¢ or in the rff0vi81 of fxilitiu in the intertsts of xKial welfare f(r reacatirn or othu le]re time 1cUpatiOn of uKliNTrduais who have neoj of gjch fxihtses h. of their yo aBe infmity or Ih'58bdiry, financial bordship (Y sKial CiTcumstsnKq with the obj'ect olllnpTh)v]n8 theirconth"li(Th of life. STRUCTURE.GOVERNANCE AND MANAGEMENr The charity is controlleAI try its goYernin8 a deal of M al eA)nitutes a luDt'd comp&ny, limital by 8uar8nt¢¢, ds d¢fin¢d by the canPl¢S Act 2. REFERENCE AND ADMINISTRATIVE DETAILS Rertered Compn) numb¢r CF.(XY)585 (En818nd and Wales) Reller¢d Cb•rtty nymber 1171051 59B Lancoster Rofid Enfield Middlesex EN2 OBU Tre¢l Ms M N Frankl Ms E R14er¢y MS G D Cornhill Indtp¢ndeDt ExAmln¢r Mr Michael Fih'ou "choel Filiou Ltd wMTrv.micbaelfiliou.¢om Salisbury HIN 81 High Street Potter5 Bar EN6 SAS ApFqvved by (xd¢rof th¢ E)ard of ttu¢es 18 (ktthr 2024 aThl siwl belwif by.. Ms M N Fr8Dkland. Tnjaee P8b* I

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ZEBRAS CHILDREN AND ADULTS CHARITY

Independent examiner's report to the trustees of Zebras Children and Adults Charity ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 29 February 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Mr Michael Filiou

Michael Filiou Ltd Chartered Certified Accountants www.michaelfiliou.com Salisbury House 81 High Street Potters Bar Hertfordshire EN6 5AS

18 October 2024

Page 2

ZEBRAS CHILDREN AND ADULTS CHARITY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 29 FEBRUARY 2024

Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 41,916 Other trading activities 3 2,693 Total 44,609 EXPENDITURE ON Raising funds 4 2,846 Charitable activities 5 Charitable activities 18,004 Other 1,222 Total 22,072 NET INCOME/(EXPENDITURE) 22,537 Transfers between funds 14 (1,835) Net movement in funds 20,702 RECONCILIATION OF FUNDS Total funds brought forward 5,365 TOTAL FUNDS CARRIED FORWARD 26,067	Restricted fund £ 120,849 - 120,849 38,562 93,867 439 132,868 (12,019) 1,835 (10,184) 15,384 5,200	2024 Total funds £ 162,765 2,693 165,458 41,408 111,871 1,661 154,940 10,518 - 10,518 20,749 31,267	2023 Total funds £ 99,597 1,895 101,492 16,944 84,072 3,068 104,084 (2,592) - (2,592) 23,341 20,749

The notes form part of these financial statements

Page 3

ZEBRAS CHILDREN AND ADULTS CHARITY

STATEMENT OF FINANCIAL POSITION 29 FEBRUARY 2024

Unrestricted Restricted fund fund Notes £ £ FIXED ASSETS Tangible assets 11 3,164 791 CURRENT ASSETS Debtors 12 1,000 - Cash at bank 22,862 3,915 23,862 3,915 CREDITORS Amounts falling due within one year 13 (959) 494 NET CURRENT ASSETS 22,903 4,409 TOTAL ASSETS LESS CURRENT LIABILITIES 26,067 5,200 NET ASSETS 26,067 5,200 FUNDS 14 Unrestricted funds Restricted funds TOTAL FUNDS	2024 Total funds £ 3,955 1,000 26,777 27,777 (465) 27,312 31,267 31,267 26,067 5,200 31,267	2023 Total funds £ 3,771 1,000 17,500 18,500 (1,522) 16,978 20,749 20,749 5,365 15,384 20,749

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The notes form part of these financial statements

continued...

Page 4

ZEBRAS CHIlREN AI¥D ADULTS CHARrrY STATEME OF FINANCIAL posrrioN- tODdlled 29 FEBRUARY 2024 Th&se fmanci8t stat¢Th¢ots hove prqwred in aCc(Yd with the proiuioTL8 P11¢$ble chwitable w•nie8 subj.1 to the xllall ¢ompani¢s wime. Tr rinancial •t¢ments were try the knd ((Tn&¢¢s fflMI ALth(Ki*d f(Y 1C <n 18 (ktolxr 224 and were on its EKIlf by. M N Fr4nkland- Tnwee Pa8e 5

ZEBRAS CHILDREN AND ADULTS CHARITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 20% on reducing balance Computer equipment - 20% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Page 6

continued...

ZEBRAS CHILDREN AND ADULTS CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 29 FEBRUARY 2024

2. DONATIONS AND LEGACIES Donations 3. OTHER TRADING ACTIVITIES Fundraising events 4. RAISING FUNDS Raising donations and legacies Sundries Room hire Project management costs 5. CHARITABLE ACTIVITIES COSTS Charitable activities 6. SUPPORT COSTS Management £ Other resources expended 1,577 Charitable activities 53,471 55,048		2024 £ 162,765 2024 £ 2,693 2024 £ 496 11,179 29,733 41,408 Support Direct costs (see Costs note 6) £ £ 58,230 53,641 Governance Finance costs £ £ - 84 170 - 170 84		2023 £ 99,597
			2023 £ 1,895 2023 £ 442 5,197 11,305 16,944 Totals £ 111,871	2023 £ 1,895 2023 £ 442 5,197 11,305
				16,944
				Totals £ 1,661 53,641
				55,302

continued...

Page 7

ZEBRAS CHILDREN AND ADULTS CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 29 FEBRUARY 2024

7. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

	2024	2023
	£	£
Depreciation - owned assets	989	943

8. TRUSTEES' REMUNERATION AND BENEFITS

Gross salary of £35,000 and employer pension of £2,301 was paid to Mr J P Aston, trustee who resigned on 1.3.21.

Gross salary of £12,500 and employer pension of £501 was paid to Mr H Paschalis, trusee who resigned on 1.4.21.

Trustees' expenses

There were no trustees' expenses paid for the year ended 29 February 2024 nor for the year ended 28 February 2023.

9. STAFF COSTS

Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Staff	2024 £ 47,500 5 2,802 50,307 2024 2	2023 £ 47,500 120 2,802
		50,422
		2023 2

No employees received emoluments in excess of £60,000.

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 5,646 Other trading activities 1,895 Total 7,541 EXPENDITURE ON Raising funds 752	Restricted fund £ 93,951 - 93,951 16,192	Total funds £ 99,597 1,895
		101,492
		16,944

continued...

Page 8

ZEBRAS CHILDREN AND ADULTS CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 29 FEBRUARY 2024

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted
Restricted
fund
fund
£
£
Charitable activities
Charitable activities
8,202
75,870
Other
1,172
1,896
Total
10,126
93,958
NET INCOME/(EXPENDITURE)
(2,585)
(7)
Transfers between funds
1,174
(1,174)
Net movement in funds
(1,411)
(1,181)
RECONCILIATION OF FUNDS
Total funds brought forward
6,776
16,565
TOTAL FUNDS CARRIED FORWARD
5,365
15,384
11.
TANGIBLE FIXED ASSETS
Fixtures
and
Computer
fittings
equipment
£
£
COST
At 1 March 2023
6,282
867
Additions
739
434
At 29 February 2024
7,021
1,301
DEPRECIATION
At 1 March 2023
3,066
312
Charge for year
791
198
At 29 February 2024
3,857
510
NET BOOK VALUE
At 29 February 2024
3,164
791
At 28 February 2023
3,216
555

Total
funds
£
84,072
3,068
104,084
(2,592)
-
(2,592)
23,341
20,749
Totals
£
7,149
1,173
8,322
3,378
989
4,367
3,955
3,771

continued...

Page 9

ZEBRAS CHILDREN AND ADULTS CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 29 FEBRUARY 2024

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Rent deposit account
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
Accruals and deferred income
14.
MOVEMENT IN FUNDS
Net
movement
At 1.3.23
in funds
£
£
Unrestricted funds
General fund
5,365
22,537
Restricted funds
Project fund
15,384
(12,019)
TOTAL FUNDS
20,749
10,518
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
44,609
Restricted funds
Project fund
120,849
TOTAL FUNDS
165,458

2024
2023
£
£
1,000
1,000
2024
2023
£
£
465
466
-
1,056
465
1,522
Transfers
between
At
funds
29.2.24
£
£
(1,835)
26,067
1,835
5,200
-
31,267
Resources
Movement
expended
in funds
£
£
(22,072)
22,537
(132,868)
(12,019)
(154,940)
10,518

continued...

Page 10

ZEBRAS CHILDREN AND ADULTS CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 29 FEBRUARY 2024

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

		Net	Transfers
		movement	between	At
	At 1.3.22	in funds	funds	28.2.23
	£	£	£	£
Unrestricted funds
General fund	6,776	(2,585)	1,174	5,365
Restricted funds
Project fund	16,565	(7)	(1,174)	15,384
TOTAL FUNDS	23,341	(2,592)	-	20,749

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds Project fund TOTAL FUNDS	Incoming resources £ 7,541 93,951 101,492	Resources Movement expended in funds £ £ (10,126) (2,585 (93,958) (7 (104,084) (2,592	Resources Movement expended in funds £ £ (10,126) (2,585 (93,958) (7 (104,084) (2,592
			(2,592

A current year 12 months and prior year 12 months combined position is as follows:

		Net	Transfers
		movement	between	At
	At 1.3.22	in funds	funds	29.2.24
	£	£	£	£
Unrestricted funds
General fund	6,776	19,952	(661)	26,067
Restricted funds
Project fund	16,565	(12,026)	661	5,200
TOTAL FUNDS	23,341	7,926	-	31,267

continued...

Page 11

ZEBRAS CHILDREN AND ADULTS CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 29 FEBRUARY 2024

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds Project fund TOTAL FUNDS	Incoming resources £ 52,150 214,800 266,950	Resources Movement expended in funds £ £ (32,198) 19,952 (226,826) (12,026) (259,024) 7,926

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 29 February 2024.

Page 12

ZEBRAS CHILDREN AND ADULTS CHARITY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 29 FEBRUARY 2024

INCOME AND ENDOWMENTS Donations and legacies Donations Other trading activities Fundraising events Total incoming resources EXPENDITURE Raising donations and legacies Sundries Room hire Project management costs Charitable activities Charitable activities Support costs Management Wages Social security Pensions Insurance Postage and stationery Advertising Sundries Light and heat Fixtures and fittings Computer equipment Finance Bank charges Governance costs Accountancy fees Total resources expended Net income/(expenditure)	2024 £ 162,765 2,693 165,458 496 11,179 29,733 41,408 58,230 47,500 5 2,802 825 115 1,859 588 365 791 198 55,048 170 84 154,940 10,518	2023 £ 99,597 1,895 101,492 442 5,197 11,305 16,944 31,563 47,500 120 2,802 828 - 1,259 973 - 804 139 54,425 - 1,152 104,084 (2,592)

This page does not form part of the statutory financial statements

Page 13