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2024-04-06-accounts

REGISTERED COMPANY NUMBER: CE009781 REGISTERED CHARITY NUMBER: 1172342

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 06 April 2024 FOR

'EMBRACEME' FOUNDATION

Basetax Limited 6 Sutton Plaza Sutton SM 14FS

'EMBRACEME' FOUNDATION

FINANCIAL STATEMENTS FOR THE YEAR ENDED 06 April 2024

Contents

Report of the trustees ............................................................................................................................................................ 3 Independent examiner's report ........................................................................................................................................ 7 Statement of Financial Activities ...................................................................................................................................... 8 Balance Sheet ............................................................................................................................................................................ 9 Notes to the Financial Statements ................................................................................................................................. 11 Detailed Statement of Financial Activities ................................................................................................................. 15

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'EMBRACEME' FOUNDATION

FINANCIAL STATEMENTS FOR THE YEAR ENDED 06 April 2024

Report of the trustees

The trustees of EMBRACEME Foundation present their report with the financial statements of the charity for the year ended 6 April 2024. 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 2015).

OBJECTIVES AND ACTIVITIES

Objectives

The objective of EMBRACEME Foundation is to improve the quality of life, education, and medical services in Ukraine by supplying high-tech apparatus originating from the UK, such as medical equipment, hospital beds, computers, books, and other essential goods. These efforts equip educational establishments and healthcare organisations with up-to-date facilities to provide free and easy access to health services and educational opportunities.

Additionally, the charity provides emergency relief, supporting refugees and displaced people affected by the ongoing conflict. This includes medical aid, ambulances and cars for paramedics, food and clothes, as well as logistical support to ensure essential healthcare reaches those in need.

How our Activities deliver public benefit

1. Health and Medical Equipment Support

2. Educational and Technological Support

3. Emergency Relief and Refugee Assistance

4. Grants and Financial Assistance

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'EMBRACEME' FOUNDATION

FINANCIAL STATEMENTS FOR THE YEAR ENDED 06 April 2024

FINANCIAL REVIEW

Key Sources of Income

Expenditure Includes

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

EMBRACEME Foundation is a Charitable Incorporated Organisation (CIO), registered on 30 March 2017 with the Charity Commission under charity number 1172342. The organisation operates under its governing constitution, which sets out its objectives and powers.

Trustees and Management

The charity is managed by a Board of Trustees, responsible for policy direction, control, and overall management. The Board members provide their time voluntarily and receive no remuneration.

Current Trustees:

The day-to-day operations of the charity are supported by six volunteers, who assist in the procurement, logistics, and distribution of donated goods.

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'EMBRACEME' FOUNDATION

FINANCIAL STATEMENTS FOR THE YEAR ENDED 06 April 2024

FUTURE PLANS AND BUSINESS DEVELOPMENT

Looking ahead, EMBRACEME Foundation aims to:

  1. Expand Partnerships – Strengthen collaborations with UK-based hospitals, auctions selling used ambulances and corporate sponsors to increase donations of essential equipment and cars.

  2. Secure Additional Funding – Gift Aid registration with HMRC has been registered in 2024 to maximise donor contributions and apply for grant funding from charitable foundations.

  3. Increase Public Engagement – Enhance visibility through awareness JustGiving campaigns, social media engagement, and fundraising events to encourage greater public support.

APPROVAL

Approved by order of the Board of Trustees on 06 February 2025 and signed on its behalf by:

Olga Aleksandrova-Adderley Chair of Trustees EMBRACEME Foundation

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'EMBRACEME' FOUNDATION

FINANCIAL STATEMENTS FOR THE YEAR ENDED 06 April 2024

REFERENCE AND ADMINISTRATIVE

DETAILS Registered Company

number: CE009781

hello@embracemefoundation.co.uk

Trustees:

Independent examiner:

Kah Tan ACA Basetax Limited 6 Sutton Plaza Sutton SM 14FS

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'EMBRACEME' FOUNDATION

FINANCIAL STATEMENTS FOR THE YEAR ENDED 06 April 2024

Independent examiner's report

Independent examiner's report to the trustees of 'EMBRACEME' FOUNDATION ('the Charity')

I report on my examination of the accounts of 'EMBRACEME' FOUNDATION (“the Charity”) for the year ended 6 April 2024.

Responsibilities and Basis of Report

As trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the Companies Act 2006 (‘the 2006 Act’) and the Charities Act 2011 (‘the 2011 Act’).

Having satisfied myself that the Charity is not required to be audited under Part 16 of the 2006 Act and that it is eligible for an independent examination, I have examined the accounts under section 145 of the 2011 Act. In carrying out my examination, I have complied with the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act, as updated in April 2023.

Independent Examiner’s Statement

The charity’s gross income exceeded £250,000, and I am qualified to undertake this examination as a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the recognised professional bodies.

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

  1. Adequate accounting records have not been kept in accordance with section 386 of the 2006 Act; or 2. The accounts do not agree with those records; or

  2. The accounts do not comply with the accounting requirements of section 396 of the 2006 Act, except with regard to the requirement to provide a true and fair view, which is outside the scope of an independent examination: or

  3. The accounts have not been prepared in accordance with the Charities SORP (FRS 102).

Furthermore, I have not encountered any other matters requiring disclosure in this report to ensure a proper understanding of the accounts.

Kah Tan ACA Basetax Limited 6 Sutton Plaza Sutton SM 14FS

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'EMBRACEME' FOUNDATION

FINANCIAL STATEMENTS FOR THE YEAR ENDED 06 April 2024

Statement of Financial Activities

INCOME AND ENDOWMENTS FROM
Notes
UNRESTRICTED
FUND
£
Donations
342,375
Total
342,375
EXPENDITURE ON
Charitable activities
Provision of services
3
(345,539)
NET INCOME
(3,164)
RECONCILIATION OF FUNDS
Total funds brought forward
15,466
Transfer between funds
-
TOTAL FUNDS CARRIED FORWARD
12,302
RESTRICTED
FUND
£
-
-
-
-

-
-
-
2024
TOTAL FUNDS
£
342,375
342,375
(345,539)
(3,164)

15,466
-
12,302
2023
TOTAL FUNDS
£
363,710

363,710

(364,696)

(986)

16,452
-
15,466

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'EMBRACEME' FOUNDATION

FINANCIAL STATEMENTS FOR THE YEAR ENDED 06 April 2024

Balance Sheet

Unrestricted
Notes
£
FIXED ASSETS
Tangible assets
-
CURRENT ASSETS
Cash at bank and in hand
13,022
13,022
CREDITORS
Amounts falling due within one year
5
(720)
NET CURRENT ASSETS
12,302
TOTAL ASSETS LESS CURRENT
LIABILITIES
12,302
NET ASSETS
12,302
FUNDS
Unrestricted funds
6
12,302
Restricted funds
-
TOTAL FUNDS
12,302
Restricted
£
-
-
-
-
-
-
-
-
-
-
2024
Total
£
-
13,022
13,022
(720)
12,302
12,302
12,302
12,302
-
12,302
2023
Total
£
-
15,466
15,466
-
15,466
15,466
15,466
15,466
-
15,466

The Charity is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 06 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 06 April 2024. In accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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'EMBRACEME' FOUNDATION

FINANCIAL STATEMENTS FOR THE YEAR ENDED 06 April 2024

The financial statements were approved by the Board of Trustees on 06 February 2025 and were signed on its behalf

by:


Trustee

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'EMBRACEME' FOUNDATION

FINANCIAL STATEMENTS FOR THE YEAR ENDED 06 April 2024

Notes to the Financial Statements

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the Charity, 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 2015)', 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.

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

INCOME

All income is recognized 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 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 costs related to the category. Where costs cannot be directly attributed to 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 to write off each asset over its estimated useful life.

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.

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'EMBRACEME' FOUNDATION

FINANCIAL STATEMENTS FOR THE YEAR ENDED 06 April 2024

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

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

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straightline basis over the period of the lease.

PENSION COSTS AND OTHER POST- RETIREMENT BENEFITS

The Charity operates a defined contribution pension scheme. Contributions payable to the Charity’s pension scheme is charged to the Statement of Financial activities in the period to which they relate.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 06 April 2023 nor for the year ended 06 April 2024.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 06 April 2023 or for the year ended 06 April 2024.

3. STAFF COSTS

The average monthly number of employees during the year was as follows:

2024 2023
Direct and support staff (voluneteers) 6 6

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

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations
EXPENDITURE ON
Charitable activities
Provision of services
NET INCOME
Unrestricted Fund
£
Restricted
Fund
£
Total
£
342,375
-
342,375
(345,539)
- (345,539)
(3,164)
-
(3,164)
Unrestricted Fund
£
Restricted
Fund
£
Total
£
342,375
-
342,375
(345,539)
- (345,539)
(3,164)
-
(3,164)
-
(3,164)

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'EMBRACEME' FOUNDATION

FINANCIAL STATEMENTS FOR THE YEAR ENDED 06 April 2024

Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Accrued expenses (Accountancy fees)
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
-
15,466
12,302
-
-
-
2024
£
720
720
-
15,466
12,302
2023
£
-
-

6. MOVEMENT IN FUNDS

Comparatives for movement in funds

Net Transfers
At 06.4.23 movement between funds At 06.4.24
£ £ £ £
Unrestricted Funds
General fund 15,466 (3,164) - 12,302
Restricted Funds
Restricted fund - - - -
TOTAL FUNDS 15,466 (3,164) - 12,302

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'EMBRACEME' FOUNDATION

FINANCIAL STATEMENTS FOR THE YEAR ENDED 06 April 2024

Comparative net movement in funds,

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 342,375 (345,539) (3,164)
TOTAL FUNDS 342,375 (345,539) (3,164)

A prior year 12 months position is as follows:

Net
Transfers
At 06.4.22 movement
between funds
At 06.4.23
£ £
£
£
Unrestricted Funds
General fund 16,452 (986) - 15,466

Unrestricted funds

General fund

This fund represents the free funds of the charity that are not designated for purposes which the trustees are free to use in accordance with the charity's objects.

7. RELATED PARTY DISCLOSURES

During the year there were no related party transactions (2022/23: £nil).

8. COMPANY STATUS

EMBRACEME Foundation is a Charitable Incorporated Organisation (CIO).

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'EMBRACEME' FOUNDATION

FINANCIAL STATEMENTS FOR THE YEAR ENDED 06 April 2024

Detailed Statement of Financial Activities

INCOME AND ENDOWMENTS
Donations
Total incoming resources
EXPENDITURE
Charitable activities
Equipment Hire
Staff Cost
Events cost
General
Courier
Software
IT expense
Postage & stationery
Governance costs
Accountancy fees
Total resources expended
Net income
2024
£
342,375
342,375
188,222
143,406
10,195
866
1,800
210
115
5
344,819
720
345,539
(3,164)
2023
£
363,710
363,710

206,990
157,706
-
-
-
-
-
-
364,696
-
364,696
(986)

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