**REGISTERED COMPANY NUMBER: CE009585 (England and Wales) REGISTERED CHARITY NUMBER: 1171051**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 28 FEBRUARY 2025**
## **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 28 FEBRUARY 2025**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|2|
|**Independent Examiner's Report**||3||
|**Statement of Financial Activities**||4||
|**Statement of Financial Position**|5|to|6|
|**Notes to the Financial Statements**|7|to|14|
|**Detailed Statement of Financial Activities**|15|to|16|
**ZEBRAS CHILDREN AND ADULTS CHARITY**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2025**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 28 February 2025. The trustees have adopted the provisions of 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).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
To provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
CE009585 (England and Wales)
## **Registered Charity number**
1171051
## **Registered office**
59B Lancaster Road Enfield Middlesex EN2 0BU
## **Trustees**
Ms M N Frankland Ms E R Piercy Ms G Paschalis J P Ashton D Cornhill Ms T Penn
## **Independent Examiner**
Mr Michael Filiou Michael Filiou Ltd Chartered Certified Accountants www.michaelfiliou.com Salisbury House 81 High Street Potters Bar Hertfordshire EN6 5AS
Approved by order of the board of trustees on 14 May 2025 and signed on its behalf by:
Page 1
**ZEBRAS CHILDREN AND ADULTS CHARITY**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2025**
Ms M N Frankland - Trustee
Page 2
**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 28 February 2025.
## **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
14 May 2025
Page 3
## **ZEBRAS CHILDREN AND ADULTS CHARITY**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2025**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**27,607**
Other trading activities
3
**2,339**
**Total**
**29,946**
**EXPENDITURE ON**
Raising funds
4
**21,648**
**Charitable activities**
5
Charitable activities
**14,299**
Other
**1,464**
**Total**
**37,411**
**NET INCOME/(EXPENDITURE)**
**(7,465)**
**Transfers between funds**
15
**(3,744)**
**Net movement in funds**
**(11,209)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**26,067**
**TOTAL FUNDS CARRIED FORWARD**
**14,858**|Restricted
fund
£
**24,947**
**-**
**24,947**
**13,587**
**31,084**
**312**
**44,983**
**(20,036)**
**3,744**
**(16,292)**
**5,200**
**(11,092)**|**2025**
**Total**
**funds**
**£**
**52,554**
**2,339**
**54,893**
**35,235**
**45,383**
**1,776**
**82,394**
**(27,501)**
**-**
**(27,501)**
**31,267**
**3,766**|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|
The notes form part of these financial statements
Page 4
## **ZEBRAS CHILDREN AND ADULTS CHARITY**
## **STATEMENT OF FINANCIAL POSITION 28 FEBRUARY 2025**
|Unrestricted
Restricted
fund
fund
Notes
£
£
**FIXED ASSETS**
Tangible assets
11
**3,458**
**633**
**CURRENT ASSETS**
Debtors
12
**1,000**
**-**
Cash at bank
**2,517**
**-**
**3,517**
**-**
**CREDITORS**
Amounts falling due within one year
13
**7,883**
**(11,725)**
**NET CURRENT ASSETS/(LIABILITIES)**
**11,400**
**(11,725)**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**14,858**
**(11,092)**
**NET ASSETS**
**14,858**
**(11,092)**
**FUNDS**
15
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**2025**
**Total**
**funds**
**£**
**4,091**
**1,000**
**2,517**
**3,517**
**(3,842)**
**(325)**
**3,766**
**3,766**
**14,858**
**(11,092)**
**3,766**|2024
Total
funds
£
3,955
1,000
26,777
27,777
(465)
27,312
31,267
31,267
26,067
5,200
31,267|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 5
## **ZEBRAS CHILDREN AND ADULTS CHARITY**
## **STATEMENT OF FINANCIAL POSITION - continued 28 FEBRUARY 2025**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 14 May 2025 and were signed on its behalf by:
M N Frankland - Trustee
The notes form part of these financial statements
Page 6
**ZEBRAS CHILDREN AND ADULTS CHARITY**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025**
## **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.
continued...
Page 7
**ZEBRAS CHILDREN AND ADULTS CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2025**
|**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
**1,776**
Charitable activities
**18,476**
**20,252**|Direct
Costs
£
**26,102**
Finance
£
**-**
**417**
**417**||
|---|---|---|
continued...
Page 8
**ZEBRAS CHILDREN AND ADULTS CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2025**
## **7. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
||**2025**|2024|
|---|---|---|
||**£**|£|
|Depreciation - owned assets|**1,022**|989|
## **8. TRUSTEES' REMUNERATION AND BENEFITS**
Gross salary of £12,117 and employer pension of £761 was paid to Mr J P Aston, trustee who resigned on 1.3.21. Gross salary of £2,542 and employer pension of £42 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 28 February 2025 nor for the year ended 29 February 2024.
## **9. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs|**2025**
**£**
**14,658**
**25**
**803**
**15,486**|2024
£
47,500
5
2,802|
|---|---|---|
|||50,307|
The average monthly number of employees during the year was as follows:
||**2025**|2024|
|---|---|---|
|Staff|**2**|2|
No employees received emoluments in excess of £60,000.
continued...
Page 9
**ZEBRAS CHILDREN AND ADULTS CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2025**
## **10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
41,916
Other trading activities
2,693
**Total**
44,609
**EXPENDITURE ON**
Raising funds
2,846
**Charitable activities**
Charitable activities
18,004
Other
1,222
**Total**
22,072
**NET INCOME/(EXPENDITURE)**
22,537
**Transfers between funds**
(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|Total
funds
£
162,765
2,693|
|---|---|---|
|||165,458|
|||41,408
111,871
1,661|
|||154,940|
|||10,518
-|
|||10,518
20,749|
|||31,267|
continued...
Page 10
**ZEBRAS CHILDREN AND ADULTS CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2025**
## **11. TANGIBLE FIXED ASSETS**
|**11.**|**TANGIBLE FIXED ASSETS**|||||
|---|---|---|---|---|---|
|||Fixtures||||
|||and|Computer|||
|||fittings|equipment||Totals|
|||£|£||£|
||**COST**|||||
||At 1 March 2024|**7,021**|**1,301**||**8,322**|
||Additions|**1,158**||**-**|**1,158**|
||At 28 February 2025|**8,179**|**1,301**||**9,480**|
||**DEPRECIATION**|||||
||At 1 March 2024|**3,857**||**510**|**4,367**|
||Charge for year|**864**||**158**|**1,022**|
||At 28 February 2025|**4,721**||**668**|**5,389**|
||**NET BOOK VALUE**|||||
||At 28 February 2025|**3,458**||**633**|**4,091**|
||At 29 February 2024|3,164||791|3,955|
|**12.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
||||**2025**||2024|
||||**£**||£|
||Rent deposit account||**1,000**||1,000|
|**13.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
||||**2025**||2024|
||||**£**||£|
||Bank loans and overdrafts (see note 14)||**3,251**||-|
||Social security and other taxes|||**358**|-|
||Other creditors|||**233**|465|
||||**3,842**||465|
continued...
Page 11
**ZEBRAS CHILDREN AND ADULTS CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2025**
## **14. LOANS**
An analysis of the maturity of loans is given below:
||||**2025**|2024||
|---|---|---|---|---|---|
||||**£**|£||
|Amounts falling due within one year on demand:||||||
|Bank overdrafts|||**3,251**||-|
|**MOVEMENT IN FUNDS**||||||
|||Net|Transfers|||
|||movement|between|At||
|At 1.3.24||in funds|funds|28.2.25||
||£|£|£|£||
|**Unrestricted funds**||||||
|General fund|**26,067**|**(7,465)**|**(3,744)**|**14,858**||
|**Restricted funds**||||||
|Project fund|**5,200**|**(20,036)**|**3,744**|**(11,092)**||
|**TOTAL FUNDS**|**31,267**|**(27,501)**|**-**|**3,766**||
|Net movement in funds, included in the above are as follows:||||||
|||Incoming|Resources|Movement||
|||resources|expended|in funds||
|||£|£|£||
|**Unrestricted funds**||||||
|General fund||**29,946**|**(37,411)**|**(7,465)**||
|**Restricted funds**||||||
|Project fund||**24,947**|**(44,983)**|**(20,036)**||
|**TOTAL FUNDS**||**54,893**|**(82,394)**|**(27,501)**||
## **15. MOVEMENT IN FUNDS**
continued...
Page 12
**ZEBRAS CHILDREN AND ADULTS CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2025**
## **15. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|||Net|Transfers||
|---|---|---|---|---|
|||movement|between|At|
||At 1.3.23|in funds|funds|29.2.24|
||£|£|£|£|
|**Unrestricted funds**|||||
|General fund|5,365|22,537|(1,835)|26,067|
|**Restricted funds**|||||
|Project fund|15,384|(12,019)|1,835|5,200|
|**TOTAL FUNDS**|20,749|10,518|-|31,267|
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Project fund
**TOTAL FUNDS**|Incoming
resources
£
44,609
120,849
165,458|Resources
Movement
expended
in funds
£
£
(22,072)
22,537
(132,868)
(12,019)
(154,940)
10,518|
|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
|||Net|Transfers||
|---|---|---|---|---|
|||movement|between|At|
||At 1.3.23|in funds|funds|28.2.25|
||£|£|£|£|
|**Unrestricted funds**|||||
|General fund|5,365|15,072|(5,579)|14,858|
|**Restricted funds**|||||
|Project fund|15,384|(32,055)|5,579|(11,092)|
|**TOTAL FUNDS**|20,749|(16,983)|-|3,766|
continued...
Page 13
**ZEBRAS CHILDREN AND ADULTS CHARITY**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2025**
## **15. 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:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|74,555|(59,483)|15,072|
|**Restricted funds**||||
|Project fund|145,796|(177,851)|(32,055)|
|**TOTAL FUNDS**|220,351|(237,334)|(16,983)|
## **16. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 28 February 2025.
Page 14
**ZEBRAS CHILDREN AND ADULTS CHARITY**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2025**
|**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
Depreciation of tangible and heritage assets
**Finance**
Bank charges
**Human resources**
Rates and water|2025
£
**52,554**
**2,339**
**54,893**
**643**
**8,915**
**25,677**
**35,235**
**26,102**
**14,658**
**25**
**803**
**905**
**194**
**1,436**
**754**
**455**
**1,022**
**20,252**
**417**
**388**|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
989|
|||55,048
170
-|
This page does not form part of the statutory financial statements
Page 15
**ZEBRAS CHILDREN AND ADULTS CHARITY**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2025**
|**Human resources**
**Governance costs**
Accountancy fees
Total resources expended
**Net (expenditure)/income**|2025
£
**-**
**82,394**
**(27,501)**|2024
£
84|
|---|---|---|
|||154,940|
|||10,518|
This page does not form part of the statutory financial statements
Page 16