The Invisible Friends
(Charitable Incorporated Organisation) Company Number: CEO10024)
Report and Financial Statements
Period ended: 30 April 2025
Charity no: 1172532
THE INVISIBLE FRIENDS PERIOD ENDED 30 APRIL 2025
| Contents | Pages |
|---|---|
| Legal and administrative information | 1 |
| Report of the trustees | 2-3 |
| Statement of financial activities | 4 |
| Balance Sheet | 5 |
| Notes forming part of the financial statements | 6-8 |
THE INVISIBLE FRIENDS PERIOD ENDED 30 APRIL 2025
LEGAL AND ADMINISTRATIVE DETAILS
Trustees: D Van Spall P J Van Spall (resigned 1 June 2025) A Tabberer J M Weller C S Orzechowski M L Stothard N D Newman M Crichton Contact Address: 4 Parkfield Road Rugby CV21 1EN Bankers: The Co-operative Bank PLC PO Box 250 Skelmersdale WN8 6WT
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THE INVISIBLE FRIENDS PERIOD ENDED 30 APRIL 2025
Report of the trustees for the period ended 30 April 2025
The trustees have pleasure in presenting their annual report and financial statements of the charity.
Reference and administrative details of the charity, its trustees and advisers
Reference and administrative details are shown in the schedule on page 1 of the financial statements.
The Trustees
The trustees who served the charity during the period were as follows:
D Van Spall P J Van Spall (resigned 1 June 2025) A Tabberer J M Weller C S Orzechowski M L Stothard N D Newman M Crichton
Structure
The Invisible Friends (TIF) is a charitable incorporated organisation registered with the Charity Commission.
Objectives and activities
The advancement of the education of the public in the appreciation and knowledge of choral singing, particularly but not exclusively by providing opportunities for disabled and able-bodied individuals to learn and take part in choral singing. An emphasis is placed on individuals with an invisible disability in order to raise the confidence of such people in an inclusive manner which encourages the integration of disabled and non-disabled people. Invisible disability is defined as a disability that is not immediately apparent.
Achievements and performance
Throughout 2024 and leading into 2025, TIF Derby have had yet another incredibly successful year! Former Mayor of Derby Clrr Ged Potter chose TIF Derby as one of 2 main charities he wanted to help raise both more awareness of within Derby and its surrounding areas and to also raise money for both Charities. Abbie went along to the end of civil service ceremony where Clrr Ged Potter announced that he had raised an incredible £4,000!
As always, TIF Derby performed at numerous gigs and events; some of which were paid gigs/gigs whereby the organisers made a monetary donation in kind will of their performance. At both the Oasmaston Park & the Sinfin Park Community Fun Days, Abbie received a cheque of £75 for the charity (£150 in total) Further awareness of the Charity and money for the Charity was made/donated at all other TIF Derby gigs and events.
In March, Abbie was invited as a Guest Speaker at Naidex (one of the countries biggest Disability Exhibitions) at the NEC Birmingham and spoke very proudly about TIF raising even more awareness of the Charity on a much bigger scale. Abbie has been invited back as a Guest Speaker next year and they would also like TIF Derby to go along and perform at the event next year too!
TIF Derby invited a further 2 new members into the choir both of whom are having a wonderful time and have already said how much becoming a member of TIF Derby has helped them with their confidence, self esteem and both now find it a lot easier to make new friends outside of TIF too!
‘The Pride of TIF 2024’ was the most memorable ‘Pride of TIF’ so far as in attendance was The Mayor of Derby, The High Sheriff of Derbyshire & the Lord Lieutenant of Derbyshire all of whom have
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THE INVISIBLE FRIENDS PERIOD ENDED 30 APRIL 2025
Report of the trustees for the period ended 30 April 2025 (continued)
reported back about how much they thoroughly enjoyed the event and how much the performances from both TIF Derby Choir & TIF Rugby Choir touched their hearts.
During 2024 - 2025, Abbie herself won the BBC Radio Derby ‘Make a Difference’ award in the voluntary sector in recognition of the hard work she puts in to the charity and our TIF Derby branch in particular and she also received a High Sheriff of Derbyshire Award too. Both of these awards have helped raise the bar for TIF for sure!
Another hugely successful year for TIF Derby - long may it continue!
Financial review
The charity is in a satisfactory financial position with sufficient funds to continue operations. It is the policy of the charity to monitor unrestricted funds which are free reserves of the charity to achieve a minimum level of £2,000 along with a repairs and replacement reserve of £600.
Plans for future periods
The charity will continue with its charitable objectives. The 5-year plan is to set up TIF groups nationwide who meet and perform regularly in their locality and periodically the groups will come together and perform as one.
Trustees’ Responsibilities
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales 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:
-
Select suitable accounting policies and then apply them consistently;
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Observe the methods and principles in the Charities SORP;
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Make judgments and estimates that are reasonable and prudent;
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State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
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 Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They 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.
This report was approved by the Trustees on 17[th] June 2025, and signed on their behalf by:
D Van Spall (Trustee) Chairman
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THE INVISIBLE FRIENDS PERIOD ENDED 30 APRIL 2025
Statement of Financial Activities for the period ended 30 April 2025
| Unrestricted | Restricted | Endowment | Total |
Total | |
|---|---|---|---|---|---|
| Notes | Funds | Funds | Funds | 2025 | 2024 |
| £ | £ | £ | £ | £ | |
| Incoming Resources | |||||
| Incoming resources from charitable activities: | |||||
| Subscriptions, events & donations | 7,420 | - | - | 7,420 | 6,558 |
Grants received |
- | - | - | - | - |
| ------------- | ---------- | ------ ------------- | ----------- | ||
| Total incoming resources | 7,420 | - | - | 7,420 | 6,558 |
| ------------- | ---------- | ------ ------------- | ----------- | ||
| Resources expended | |||||
| Charitable activities | (5,865) | - | - | (5,865) | (7,340) |
| Depreciation | (40) | - | - | (40) | (40) |
| Governance costs | - | - | - | - | |
| ------------- | --------- | ------ ------------- | ----------- | ||
| Total resources expended | (5,905) | - | - | (5,905) | (7,380) |
| ------------- | --------- | ------ ------------- | ----------- | ||
| Net incoming resources / (resources expended) | 1,515 | - | - | 1,515 | (822) |
All of the above results are derived from continuing activities. All gains and losses recognised in the year are included above.
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THE INVISIBLE FRIENDS PERIOD ENDED 30 APRIL 2025
Charity Balance Sheet as at 30 April 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Fixed assets | |||
| Tangible assets | 2 | 119 | 159 |
| ------------- | ------------- | ||
| 119 | 159 | ||
| Current assets | |||
| Cash at bank and in hand | 13,635 | 12,080 | |
| ------------- | ------------- | ||
| 13,635 | 12,080 | ||
| Creditors: amounts falling due within one year | - | - | |
| ------------- | ------------- | ||
| Net current assets | 13,635 | 12,080 | |
| ------------- | ------------- | ||
| Total assets less current liabilities | 13,754 | 12,239 | |
| Creditors: amounts falling due after more than | |||
| one year | - | - | |
| Net assets | 13,754 | 12,239 | |
| ======= | ======= | ||
| Funds: | |||
| Unrestricted funds | |||
| General funds | 13,754 | 12,239 | |
| Designated funds | - | - | |
| ------------- | ------------- | ||
| 13,754 | 12,239 | ||
| Restricted funds | - | - | |
| ------------- | ------------- | ||
| Total funds | 13,754 | 12,239 | |
| ======= | ======= |
The financial statements were approved and authorised for issue by the trustees and signed on their behalf by:
D Van Spall, Trustee Dated: 17[th] June 2025
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THE INVISIBLE FRIENDS PERIOD ENDED 30 APRIL 2025
Notes forming part of the financial statements for the period ended 30 April 2025
1 Accounting policies
(a) Basis of preparation
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 Charities Act 2011. The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value.
(b) Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Endowment funds represent those assets which must be held permanently by the charity, principally investments. Income arising on the endowment funds can be used in accordance with the objects of the charity and is included as unrestricted income. Any capital gains or losses arising on the investments form part of the fund. Investment management charges and legal advice relating to the fund are charged against the fund.
Investment income and gains are allocated to the appropriate fund.
(c)
Incoming resources
All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received.
Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the charity where this can be quantified and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers.
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THE INVISIBLE FRIENDS PERIOD ENDED 30 APRIL 2025
(d) Resources expended
All 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 particular headings they have been allocated to activities on a basis consistent with use of the resources.
(e) Tangible fixed assets and depreciation
Tangible fixed assets are capitalised and included at cost including any incidental expenses of acquisition.
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:
Equipment
over 5 years
2 Tangible fixed assets
| Equipment | Total | |
|---|---|---|
| £ | £ | |
| Cost | ||
| Brought forward | 199 | 199 |
| Additions | - | - |
| Disposals | - | - |
| ------------- | ------------- | |
| At 30 April 2025 | 199 | 199 |
| ======= | ======= | |
| Depreciation | ||
| Brought forward | 40 | 40 |
| Charge for year | 40 | 40 |
| Disposals | - | - |
| ------------- | ------------- | |
| At 30 April 2025 | 80 | 80 |
| ======= | ======= | |
| Net book value | ||
| At 30 April 2025 | 119 | 119 |
| ======= | ======= | |
| At 30 April 2024 | 159 | 159 |
| ======= | ======= |
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THE INVISIBLE FRIENDS PERIOD ENDED 30 APRIL 2025
3 Comparative for the statement of financial activities
| Unrestricted | Restricted | Endowment | Total |
|
|---|---|---|---|---|
| Notes | Funds | Funds | Funds | Funds |
| £ | £ | £ | £ | |
| Incoming Resources | ||||
| Incoming resources from charitable activities: | ||||
| Subscriptions & donations | 6,558 | - | - | 6,558 |
Grants received |
- | - | - | - |
| ------------- | ---------- | ------ ------------- | ||
| Total incoming resources | 6,558 | - | - | 6,558 |
| ------------- | ---------- | ------ ------------- | ||
| Resources expended | ||||
| Charitable activities | (7,340) | - | - | (7,340) |
| Depreciation | (40) | - | - | (40) |
| Governance costs | - | - | - | - |
| ------------- | --------- | ------ ------------- | ||
| Total resources expended | (7,380) | - | - | (7,380) |
| ------------- | --------- | ------ ------------- | ||
| Net incoming resources / (resources expended) | (822) | - | - | (822) |
4 Trustees remuneration, benefits and expenses
During the year, payments were made to D Van Spall for the provision of studio use and for the charity single recording at the heavily discounted rate of £2,160.
During the year, payments were made to N D Newman for the provision of vocal coaching sessions at the heavily discounted rate of £1,950.
There were no other trustees expenses paid for the year ended 31 March 2025.
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