**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 s￿ementS of the Ch￿1￿. for the year ¢thts129 Februw, X)24. The tn￿eS 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¢ Fin￿￿la1 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 1￿cUpatiOn 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)n*itutes a luDt'*d comp&ny, limital by 8uar8nt¢¢, ds d¢fin¢d by the canP￿l¢S Act 2￿. REFERENCE AND ADMINISTRATIVE DETAILS Re￿rtered Comp*n) numb¢r CF.(XY)585 (En818nd and Wales) Re￿ller¢d Cb•rtty nymber 1171051 59B Lancoster Rofid Enfield Middlesex EN2 OBU Tr￿￿e¢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 siw￿l 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: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (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 CHIl￿REN AI¥D ADULTS CHARrrY STATEME￿ OF FINANCIAL posrrioN- tODd*lled 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 1￿C **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