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2024-12-31-accounts

REGISTERED CHARITY NUMBER: 1172663

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

CLAPTON SUPPORT AND ADVICE

Venitt and Greaves Chartered Accountants 115 Craven Park Road South Tottenham London N15 6BL

CLAPTON SUPPORT AND ADVICE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6
Statement of Cash Flows 7
Notes to the Statement of Cash Flows 8
Notes to the Financial Statements 9 to 14

CLAPTON SUPPORT AND ADVICE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their report with the financial statements of the charity for the year ended 31 December 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 2019).

The Trustees of the Clapton Support & Advice Association (CSAA) are honoured to present the annual accounts for the year ended 31 December 2024.

This year has been one of renewed strength and compassion across our community. With the steadfast support of our funders, we have continued to respond to the growing needs of vulnerable families, older people, and individuals facing complex challenges. Through practical help, emotional support, and advocacy, CSAA has remained a trusted and caring presence for those who have nowhere else to turn.

We extend our deepest gratitude to the London Borough of Hackney, whose continued partnership and grants have enabled us to reach residents in crisis - ensuring that those most in need can access advice, food, and emergency assistance at the most difficult of times.

Our heartfelt thanks go also to the Smallwood Trust, whose support has empowered local women to rebuild their lives through financial guidance, confidence-building activities, and pathways to independence.

The Jews' Temporary Shelter has once again stood by us with generosity, enabling us to provide critical aid to individuals and families facing homelessness or housing insecurity - ensuring they are treated with dignity, understanding, and care.

We are most grateful to the Arbib Lucas Foundation, whose grant allowed us to strengthen our wellbeing and befriending programmes, combating loneliness and promoting mental health among those who are often unseen and unheard.

The Delapage Foundation has supported our state-of-the-art Business Hub for men. We have started running courses to provide local young men with vital skills and access to employment. The project is a great success, and we aim to expand our services to increase the benefits.

Finally, our thanks to the Postcode Society Trust, whose contribution enabled us to extend our community outreach and develop group sessions that bring people together, foster belonging, and build resilience across generations.

Each of these grants represents not only a financial investment but a vote of confidence in the power of compassion and community. Together, they have allowed CSAA to make a tangible and lasting difference to hundreds of lives.

We also wish to acknowledge the unwavering commitment of our staff team and volunteers, whose kindness, professionalism, and tireless efforts embody the very spirit of our mission.

With sincere appreciation and renewed determination, we look forward to continuing this work in the year ahead - standing by those who need us most, and helping our community to flourish.

OBJECTIVES AND ACTIVITIES Objectives and aims

The advancement of the education and education in general, relief of poverty, sickness and infirmity.

Page 1

CLAPTON SUPPORT AND ADVICE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

OBJECTIVES AND ACTIVITIES

History, vision and activities

The charity was established in 2017 solely to help those less fortunate. This includes numerous families living in the deprived boroughs of Hackney and Haringey that are severely affected by poverty, illness and infirmity which detrimentally affects their wellbeing and that of their children.

The charity offers intensive yet practical support for such parents and children so that their outcomes are improved. We distribute food, clothing and other necessities to alleviate their poverty. The parents learn to identify and face their challenges through counselling and financial capabilities classes bestowing them with the skills and confidence to sustain positive changes and lead fulfilling productive lives. We also empower parents and young people through the provision of training courses which increases their knowledge, skill and qualifications and opens new pathways to sustainable employment. We likewise provide struggling children and young people with empowering social and skills-building opportunities.

Public benefit

The Trustees have taken due heed of their obligations relating to Public Benefit Duty affecting charities, as well as to their obligations under the Equalities Act 2010. The Trustees are satisfied that they meet their obligations.

Grantmaking

Grants are made at the discretion of the trustees and in accordance with the objectives of the charity.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During the year the charity received donations totalling £989,444 (2023: £961,209) and spent £986,762 (2023: £981,191) in the interest of relieving the poverty of individuals and families through the provision of food, clothing, and other charitable activites. The charity was also involved in providing support and advice to individuals in need of such services.

FINANCIAL REVIEW

Reserves policy

The reserves policy is to ensure that there is a sufficient stream of income to meet the ongoing calls made on the charity.

FUTURE PLANS

The charity intends to carry on its policy of making grants in pursuant of its objects, and continue and expand on its activities for the foreseeable future.

In the upcoming year, our charity is embarking on an journey to expand our outreach and impact. Our primary focus will be on increasing the scope of our existing services, extending our support to a greater number of beneficiaries in need.

Additionally, we aim to secure the necessary funding that will enable us to establish a dedicated training center where a wider range of courses will be offered to empower individuals with essential skills and knowledge for better employment opportunities.

Moreover, recognizing the importance of emotional and social support, we are introducing further support groups tailored to the unique needs of disadvantaged individuals. These initiatives underscore our commitment to fostering positive change within our community and uplifting those facing adversity.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a constitution, and constitutes a charitable incorporated organisation.

Recruitment and appointment of new trustees

It is not currently the intention of the trustees of the charity to appoint new trustees. Should this situation change in the future, the trustees will apply suitable recruitment and training procedures.

Page 2

CLAPTON SUPPORT AND ADVICE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Safeguarding and Child Protection

Rigorous Child Protection and Safeguarding policies and procedures protect the welfare of the children and young people in our care.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1172663

Principal address

87 Craven Park Road London N15 6AH

Trustees

M M Grossman I G Schwartz M Gross

Independent Examiner

Venitt and Greaves Chartered Accountants 115 Craven Park Road South Tottenham London N15 6BL

Approved by order of the board of trustees on 20 October 2025 and signed on its behalf by:

M M Grossman - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CLAPTON SUPPORT AND ADVICE

Independent examiner's report to the trustees of CLAPTON SUPPORT AND ADVICE

I report to the charity trustees on my examination of the accounts of CLAPTON SUPPORT AND ADVICE (the Trust) for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

M A VENITT, A.C.A

Venitt and Greaves Chartered Accountants 115 Craven Park Road South Tottenham London N15 6BL

20 October 2025

Page 4

CLAPTON SUPPORT AND ADVICE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
821,456
EXPENDITURE ON
Charitable activities
3
Relief of poverty
818,129
Other
1,800
Total
819,929
NET INCOME/(EXPENDITURE)
1,527
RECONCILIATION OF FUNDS
Total funds brought forward
1,839
TOTAL FUNDS CARRIED FORWARD
3,366
Restricted
fund
£
167,988
168,633
-
168,633
(645)
913
268
31.12.24
31.12.23
Total
Total
funds
funds
£
£
989,444
961,209
986,762
981,191
1,800
1,440
988,562
982,631
882
(21,422)
2,752
24,174
3,634
2,752

The notes form part of these financial statements

Page 5

CLAPTON SUPPORT AND ADVICE

STATEMENT OF FINANCIAL POSITION 31 DECEMBER 2024

31.12.24 31.12.23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 9 1,142 - 1,142 1,345
CURRENT ASSETS
Debtors 10 20,000 - 20,000 -
Cash at bank 26,287 268 26,555 60,615
46,287 268 46,555 60,615
CREDITORS
Amounts falling due within one year 11 (44,063) - (44,063) (59,208)
NET CURRENT ASSETS 2,224 268 2,492 1,407
TOTAL ASSETS LESS CURRENT
LIABILITIES 3,366 268 3,634 2,752
NET ASSETS 3,366 268 3,634 2,752
FUNDS 13
Unrestricted funds 3,366 1,839
Restricted funds 268 913
TOTAL FUNDS 3,634 2,752

The financial statements were approved by the Board of Trustees and authorised for issue on 20 October 2025 and were signed on its behalf by:

M M Grossman - Trustee

I G Schwartz - Trustee

The notes form part of these financial statements

Page 6

CLAPTON SUPPORT AND ADVICE

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024

31.12.24 31.12.23
Notes £ £
Cash flows from operating activities
Cash generated from operations 1 (33,031) 37,545
Net cash (used in)/provided by operating activities (33,031) 37,545
Change in cash and cash equivalents in
the reporting period (33,031) 37,545
Cash and cash equivalents at the
beginning of the reporting period 2 59,586 22,041
Cash and cash equivalents at the end of
the reporting period 2 26,555 59,586

The notes form part of these financial statements

Page 7

CLAPTON SUPPORT AND ADVICE

NOTES TO THE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

OPERATING ACTIVITIES
31.12.24 31.12.23
£ £
Net income/(expenditure) for the reporting period (as per the
Statement of Financial Activities) 882 (21,422)
Adjustments for:
Depreciation charges 203 237
(Increase)/decrease in debtors (20,000) 7,290
(Decrease)/increase in creditors (14,116) 51,440
Net cash (used in)/provided by operations (33,031) 37,545
2. ANALYSIS OF CASH AND CASH EQUIVALENTS
31.12.24 31.12.23
£ £
Notice deposits (less than 3 months) 26,555 60,615
Overdrafts included in bank loans and overdrafts falling due within one year - (1,029)
Total cash and cash equivalents 26,555 59,586

3. ANALYSIS OF CHANGES IN NET FUNDS

At 1.1.24 Cash flow At 31.12.24
£ £ £
Net cash
Cash at bank 60,615 (34,060) 26,555
Bank overdraft (1,029) 1,029 -
59,586 (33,031) 26,555
Total 59,586 (33,031) 26,555

The notes form part of these financial statements

Page 8

CLAPTON SUPPORT AND ADVICE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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 2019)', 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.

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Governance costs

Governance costs are associated with the governance arrangements of the charity and relate to the general running of the charity. These costs include audit, legal advice for Trustees and costs associated with meeting constitutional and statutory requirements such as the costs of Trustee meetings and the preparation of the statutory accounts.

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

Taxation

The charity is exempt from 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.

continued...

Page 9

CLAPTON SUPPORT AND ADVICE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

2. DONATIONS AND LEGACIES

Donations
3.
CHARITABLE ACTIVITIES COSTS
Relief of poverty
4.
GRANTS PAYABLE
Relief of poverty
5.
SUPPORT COSTS
Other resources expended
Relief of poverty
Direct
Costs
£
767,298
31.12.24
£
989,444
Grant
funding of
activities
Support
(see note
costs (see
4)
note 5)
£
£
219,261
203
31.12.24
£
219,261
Governance
Other
costs
£
£
-
1,800
203
-
203
1,800
31.12.23
£
961,209
31.12.23
£
961,209
Totals
£
986,762
31.12.23
£
143,357
Totals
£
1,800
203
2,003
2,003

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

7. STAFF COSTS

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

31.12.24 31.12.23
Employees 2 1

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

continued...

Page 10

CLAPTON SUPPORT AND ADVICE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

8.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
906,393
EXPENDITURE ON
Charitable activities
Relief of poverty
924,241
Other
1,440
Total
925,681
NET INCOME/(EXPENDITURE)
(19,288)
RECONCILIATION OF FUNDS
Total funds brought forward
21,127
TOTAL FUNDS CARRIED FORWARD
1,839
9.
TANGIBLE FIXED ASSETS
COST
At 1 January 2024 and 31 December 2024
DEPRECIATION
At 1 January 2024
Charge for year
At 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023
Restricted
fund
£
54,816
56,950
-
56,950
(2,134)
3,047
913
Total
funds
£
961,209
981,191
1,440
982,631
(21,422)
24,174
2,752
Fixtures
and
fittings
£
2,190
845
203
1,048
1,142
1,345

continued...

Page 11

CLAPTON SUPPORT AND ADVICE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 12)
Other creditors
12.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts
13.
MOVEMENT IN FUNDS
At 1.1.24
£
Unrestricted funds
General fund
1,839
Restricted funds
Restricted fund
913
TOTAL FUNDS
2,752
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
821,456
Restricted funds
Restricted fund
167,988
TOTAL FUNDS
989,444
31.12.24
31.12.23
£
£
20,000
-
31.12.24
31.12.23
£
£
-
1,029
44,063
58,179
44,063
59,208
31.12.24
31.12.23
£
£
-
1,029
Net
movement
At
in funds
31.12.24
£
£
1,527
3,366
(645)
268
882
3,634
Resources
Movement
expended
in funds
£
£
(819,929)
1,527
(168,633)
(645)
(988,562)
882

continued...

Page 12

CLAPTON SUPPORT AND ADVICE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.1.23
£
Unrestricted funds
General fund
21,127
Restricted funds
Restricted fund
3,047
TOTAL FUNDS
24,174
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
906,393
Restricted funds
Restricted fund
54,816
TOTAL FUNDS
961,209
A current year 12 months and prior year 12 months combined position is as follows:
At 1.1.23
£
Unrestricted funds
General fund
21,127
Restricted funds
Restricted fund
3,047
TOTAL FUNDS
24,174
Net
movement
At
in funds
31.12.23
£
£
(19,288)
1,839
(2,134)
913
(21,422)
2,752
Resources
Movement
expended
in funds
£
£
(925,681)
(19,288)
(56,950)
(2,134)
(982,631)
(21,422)
Net
movement
At
in funds
31.12.24
£
£
(17,761)
3,366
(2,779)
268
(20,540)
3,634

continued...

Page 13

CLAPTON SUPPORT AND ADVICE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

13. 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 1,727,849 (1,745,610 ) (17,761)
Restricted funds
Restricted fund 222,804 (225,583) (2,779)
TOTAL FUNDS 1,950,653 (1,971,193 ) (20,540)

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

Page 14