OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-03-31-accounts

Report and Accounts for the year to 31 March 2024

The Ugly Duckling Company CIO

Registered Charity Number: 1173156

Report and Accounts for the year to 31 March 2024

The Ugly Duckling Company

Trustees’ Report

The trustees are pleased to present their report for The Ugly Duckling Company CIO for the year to 31st March 2024.

Constitution and Charitable Objects

The Ugly Duckling Company (UDC) is a Charitable Incorporated Organisation, registered with the Charity Commission on 24th May 2017. UDC’s objects are to advance the Christian religion by practically demonstrating the Christian faith, in particular, but not exclusively, through the development of resources that equip people to explore faith, spirituality and wellbeing.

Organisational Structure and Decision Making Processes

UDC is governed by a Board of Trustees who normally meet 4 times per year but more if required. Meetings consider strategic planning issues as well as financial reports and other legal requirements. Trustees receive regular updates on the activity of the charity, financial reports every month as well as trustee information circulated by the Charity Commission. UDC appoints trustees who have the appropriate skills to focus on our existing work and the development of the charities key priorities for the future. The composition of the board is held under regular review. There must be a minimum of 3 Trustees up to a maximum of 12. Trustees are appointed by the trustee board and serve for a minimum three-year term. Day to day running of the charity is delegated to the officers listed below.

Charity Details

Address

The Ugly Duckling Company 124 City Road, London, EC1V 2NX

Interim CEO

Mr Nathan Jones

Website

www.theuglyducklingcompany.com

Bankers

Lloyds Bank plc PO Box 1000 Andover BX1 1LT

Trustees

Rev Marc Owen – Chairman

Mr Keith Howick Mr Graham McGill Mr Philip Poole Rev Stephen Taylor

Independent Examiner

Shirley Robinson 18 Ridler Road Lydney GL15 5BL

1

Report and Accounts for the year to 31 March 2024

The Ugly Duckling Company

Statement on Public Benefit

The Trustees confirm that they have referred to the Charity Commissions guidance on public benefit when reviewing the charities aims and objectives and the planning of future activities.

Objectives and activities

The Ugly Duckling Co. is a Christian Charity based in Ross on Wye, Herefordshire with a registered address in London. We are passionate about helping people find life in all its fullness through the power of conversation. We seek to highlight the importance of conversation and spirituality, as well as equip people to have more meaningful dialogue with one another.

Our resources and events encourage connections to be made, life changing conversations to flourish, relationships to be deepened, life skills to be developed and for people to care for their spirituality & well-being.

Whilst a majority of our work is focused on the United Kingdom people access and purchase our resources from countries all over the world. Our resources are used to connect with children, young people and adults to find meaning, purpose and hope in life.

A core focus of our work is around helping the church to build meaningful connections with their communities. However, our resources are also used by families, schools, universities, work places, community groups, pubs, cafes, care homes, prisons and hospitals by people of all faiths and none.

Resources Sold and People Impacted

In this year we sold a total of 952 of our resources. Over 60% of these sales, 596 items, were from our TableTalk conversational packs (always our most popular resource). A total of 356 items were resources connected to our courses.

Whilst it is hard for us to know how many people benefitted from our resources this year, if just 8 people connected with each product that would be a total of 7,616 individuals. However, the actual total number of people engaged is likely to exceed this, as products are repeatedly utilised with different groups and resources sold in previous years continue to be used.

2

Report and Accounts for the year to 31 March 2024

The Ugly Duckling Company

apps, although we imagine this is possibly lower than with the physical boxes. If each download was used to connect with just 4 people then it would equate to 7,584 individuals engaging.

Digital Courses: Most of our resources are currently only available in print, so this year we commenced plans to offer all our courses with a digital download option. These will be ready by the end of 2024. We hope this will increase our sales and reach more people.

This year we entered into an agreement with the charity Urban Saints to host 10:10 on their Energize Platform (a youth resource platform for churches). It won’t become live until the next financial year but we anticipate this will increase the numbers of young people benefitting from this programme.

Following on from the launch of a youth version of 10:10 in 2021 we are now writing a version for children aged 4-11 years. Following the same themes as our youth version, there will be three levels to the resource with age appropriate content for children across primary school age. This children’s version is due for completion in the Autumn of 2024.

We have two types of Table Talk Packs, TableTalk (set of 6 mini packs) and Table Talk Mini (one mini pack). Table Talk is now 15 years old and remains our most popular resource.

3

Report and Accounts for the year to 31 March 2024

The Ugly Duckling Company

This year we launched TableTalk for Uni Students in print. We now have a total of 18 versions of the Table Talk packs and 3 versions of the mini packs, covering all ages.

We currently provide three courses for adults:

Resolve: a four-week course exploring what it means to enact positive change in your life. Designed to follow on from Christmas services, to be run in the New Year around the concept of New Year’s Resolutions.

The Happiness Lab: a six-week course that enables delegates to explore what psychologists, doctors and faith leaders say will make people happier and help people to see that there is more to life than just the physical.

Puzzling Questions : a six-week course exploring some of life’s deeper questions. Based on research conducted by Coventry Cathedral it explores six of the most popular questions asked by those interested in spirituality but outside of the local church.

We attended 6 exhibitions/conferences, delivered 4 seminars, 2 church training events and recorded 1 podcast. These events are important as they provide an opportunity for us to promote and deliver our charitable aims to a wider audience.

We are continuing to develop our new Koble resource following trails in the previous year. The aim of this resource is to help individuals and churches explore the art of connecting with people and help them engage with people’s spiritual journeys. It explores 7 D’s (Desire, Dwell, Distinctiveness, Dialogue, Delivery, Decision, Discipleship). The impact of the trials is really encouraging with churches showing an increased connectivity with people in their communities. We hope to complete the trials and publish Koble in 2025.

The Happiness Lab Pop Up Exhibition

Built on the foundations of our Happiness Lab Course we completed work on a trial version of the Happiness Lab pop up exhibition. Ideal for use in churches, schools, workplaces and community groups it will help people explore how to live life well in an informal, easy to access format. It can be used as an open exhibition, a pop up at a community event or as part of a training event / conference. Our hope is this attractive, easy to use resource can be utilised to connect with people as a first point of contact. It would act as a brilliant for-runner to the Happiness Lab Course. The aim is to now trial this in a number of locations next year.

4

Report and Accounts for the year to 31 March 2024

The Ugly Duckling Company

Future plans

Over the next few years we want to continue our focus on 5 key priorities.

Priority Area 1: Equipping the Church to connect with the communities they serve.

Priority Area 2. Reaching People Digitally.

Priority Area 3. New Resources .

Through the creation of new resources, we want to offer relevant content for all ages and ensure our resources meet current needs. Resource development includes:

Priority Area 4: Developing partnerships projects .

Priority Area 5. Re-Invigorating Existing Resources.

5

Report and Accounts for the year to 31 March 2024

The Ugly Duckling Company

Major risks identified

Financial review

Income

During the year we saw a significant reduction in our income compared to the previous year, total income fell by 69% and stood at £39,788 compared to £130,111 in 22/23. In particular grants fell back to only £6,760 (22/23 £87,720), however, because of the generous prior year grants, we started the financial year with £52,738 of restricted funds. These funds were all granted to enable new programme development and we have concentrated our efforts in the current financial year developing 10:10 For Youth and Children, Koble and new Table Talk resources. Despite the fall in current income, we were therefore able to maintain a viable general fund balance.

Expenditure

During the year we saw a reduction in our expenditure to £77,470, compared to £95,905 in the previous year. This reduction was mainly due to decreases in salary costs and office rental due to downsizing.

Expenditure commitments were expected to decrease in 23/24 as short-term projects came to an end. However, such a drastic drop in our income would have required further action. Fortunately, natural staff turnover during the summer of 2023 negated our need to consider any further actions had income not improved. The charity continued to operate albeit with a much smaller budget and staff team. We were able to hold at least three months reserves at all times (plus keeping restricted funds and other funds set aside for any liabilities like redundancy).

6

Report and Accounts for the year to 31 March 2024

The Ugly Duckling Company

Balance

Our closing balance fell from £52,738 at the end of the previous year (of which £30,480 was made up of restricted funds for use in 23/24) to £15,056 at the end of the current year. However, this position is only slightly lower than the last couple years when stripping out restricted funds.

Summary and comment on ongoing viability

The charity is starting the next financial year with a much-reduced budget compared to previous years but it is matched to our predicted income and protects a minimum threemonth operating reserve plus a fund to cover any liabilities like redundancy. Whilst this reduction has impacted on the speed at which we work on our planned priorities, we are continuing to deliver all our core services and manage the charities expenditure carefully in line with our income. Because we have been able to match costs against income and 24/25 will see the launch of a major new 10:10 for Children resource, trustees are confident that UDC remains a viable operation at least through to the end of the 24/25 financial year. Rebuilding income remains vital for the longer-term future.

Statement of trustees’ responsibilities

The trustees are responsible for preparing the annual report and the financial statements in accordance with relevant legislation and regulations. The trustees are required to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources of the charity for that period.

In preparing these financial statements, the trustees are required to:

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 Companies Act 2006. 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.

Approved by the trustees and signed on their behalf by:

Rev Marc Owen, Chairman

Date: 9[th] December 2024

7

Report and Accounts for the year to 31 March 2024

The Ugly Duckling Company

Independent Examiner’s Report

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

• follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act) and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes

consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed by: Shirley Robinson, Independent Examiner

Date: 9[th] December 2024

8

Report and Accounts for the year to 31 March 2024

The Ugly Duckling Company

Statement of Financial Activities for the year to 31 March 2024

Note
Incoming resources
Income and endowments
from:
Donations and legacies
Charitable activities
Investments
Total
3
Resources expended
Expenditure on:
Charitable activities
4
Net income/(expenditure)
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Un-
restricted
funds
Restricted
income
funds
Total
funds
£
£
£
Un-
restricted
funds
Restricted
income
funds
Total
funds
£
£
£
Un-
restricted
funds
Restricted
income
funds
Total
funds
£
£
£

Prior year
funds
£
28,374 - 28,374 112,444
11,241 - 11,241 17,667
173 - 173 -
39,788 - 39,788 130,111
48,170 29,300 77,470 95,905
(8,382) (29,300) (37,682) 34,206
22,258 30,480 52,738 18,532
13,876 1,180 15,056 52,738

9

Report and Accounts for the year to 31 March 2024

The Ugly Duckling Company

Balance Sheet at 31 March 2024

Note
Fixed assets
Tangible assets
5
Total fixed assets
Current assets
Stocks
6
Debtors
7
Cash at bank and in hand
8
Total current assets
Creditors: amounts falling
due within one year
9
Net current
assets/(liabilities)
Total assets less current
liabilities
Creditors: amounts falling
due after one year
9
Provisions for liabilities
Total net assets
Funds of the Charity
Restricted funds
Unrestricted funds
Total funds
Un-
restricted
funds
£
Restricted
income
funds
Total this
year
£
£
Restricted
income
funds
Total this
year
£
£
Total last
year
£
458 - 458 848
458 - 458 848
3,811 - 3,811 3,985
1,175 - 1,175 3215
15,419 1,180 16,599 47,304
20,405 1,180 21,585 54,504
6,987 - 6,987 2,614
13,418 1,180 14,598 51,890
13,876 1,180 15,056 52,738
-
-

-

-
-
-

-

-
13,876 1,180 15,056 52,738
- 1,180 1,180 30,480
13,876 - 13,876 22,258
13,876 1,180 15,056 52,738

Signed on behalf of all the trustees by:

Date:

Rev Marc Owen, Chairman

9[th] December 2024

10

Report and Accounts for the year to 31 March 2024

The Ugly Duckling Company

Notes to the accounts for the year to 31 March 2024

1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

The charity constitutes a public benefit entity as defined by FRS 102

1.2 Going concern

There were no material uncertainties that cast doubt on the charity’s ability to continue as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

1.5 Material prior year errors

No material prior year errors have been identified in the reporting period (3.47 FRS 102 SORP).

2 Accounting policies

The following accounting policies have been applied by the charity:

Income

Recognition of These are included in the Statement of Financial Activities (SoFA) income when:

11

Report and Accounts for the year to 31 March 2024

The Ugly Duckling Company

Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants & donations Grants & donations are only included when the general income recognition criteria are met (5.10-12 FRS102 SORP). Tax reclaims on Gift Aid receivable is included in income when there is a valid donations and gifts declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Support costs The charity has incurred expenditure on support costs. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. interest, royalties This is included in the accounts when receipt is probable and the and dividends amount receivable can be measured reliably. Expenditure and liabilities Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and Support costs have been allocated between governance costs support costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent & other costs by their usage. Redundancy cost The charity made no redundancy payments during the period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts. Provisions for A liability is measured on recognition at its historical cost and then liabilities subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date. Assets Tangible fixed These are capitalised if they can be used for more than one year, assets for use by and cost at least £200. charity They are valued at cost. The depreciation rates and methods used are disclosed in note 5. Stocks and work in Stocks held for sale as part of non-charitable trade are measured progress at the lower of cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

12

Report and Accounts for the year to 31 March 2024

The Ugly Duckling Company

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

There were no accounting policies adopted additional or different from those above.

3 Analysis of income

Donations
and
legacies:
Donations andgifts
Gift Aid
General grants provided
by government/other
charities
Total
Charitable
activities:
Product Sales
Consulting and Training
Fees
Expenses Recovered
Total
Income from
investments:
Interest income
Total
TOTAL INCOME
Unrestricted
funds
Restricted
income
funds
£
£
Unrestricted
funds
Restricted
income
funds
£
£
Total
funds
Prior
year
£
£
Total
funds
Prior
year
£
£
Donations andgifts 19,279 - 19,279 21,924
Gift Aid 2,335 - 2,335 2,800
General grants provided
by government/other
charities
6,760 - 6,760 87,720
Total 28,374 - 28,374 112,444
Product Sales 9,956 - 9,956 12,843
Consulting and Training
Fees
400 - 400 3,300
Expenses Recovered 885 - 885 1,524
Total 11,241 - 11,241 17,667
Interest income 173 - 173 -
Total 173 - 173 -
39,788 - 39,788 130,111

Other information :

Within the income items above the following grants received are material:


Current
Yr
Prior
Yr
£
£
General Funds
Sylvanus Lysons
-
10,000
Old Town Christian Trust
Others (2023: 4)
5,000
-
11,720
Restricted Funds
Diocese of Gloucester
-
30,000
Benefact Trust
-
20,000
Inlight Trust
-
6,000
Others (2023:2)
-
10,000

13

Report and Accounts for the year to 31 March 2024

The Ugly Duckling Company

4 Analysis of expenditure

Expenditure on
charitable
activities
Cost of Sales - Direct
Charitable Trading
Product/Programme
Development
Employment Costs
Support Costs
Total expenditure on
charitable activities
TOTAL EXPENDITURE
Unrestricted
funds
Restricted
income
funds
Total
funds
Prior
year
£
£
£
£
Unrestricted
funds
Restricted
income
funds
Total
funds
Prior
year
£
£
£
£
Unrestricted
funds
Restricted
income
funds
Total
funds
Prior
year
£
£
£
£
Unrestricted
funds
Restricted
income
funds
Total
funds
Prior
year
£
£
£
£
Cost of Sales - Direct
Charitable Trading
7,476 - 7,476 6,660
Product/Programme
Development
- 15,950 15,950 3,257
Employment Costs 28,607 13,350 41,957 67,061
Support Costs 12,087 - 12,087 18,927
Total expenditure on
charitable activities
48,170 29,300 77,470 95,905
48,170 29,300 77,470 95,905

Other information:

Analysis of expenditure on charitable activities

Activity or programme Activities
undertaken
directly
Support
Costs
Total
this
year

Total
prior
year
£ £ £ £
Resources for life-changing conversations 23,609 26,719 50,328 67,049
Wellbeing of young people 15,950 11,192 27,142 28,856
Total 39,559 37,911 77,470 95,905
Prior year expenditure on charitable
activities can be analysed as follows:
Activities undertaken directly £76,978
Support Costs £18,927

Details of certain items of expenditure

There were no payments for any statutory external scrutiny of accounts or other services provided by our independent examiner in either the current or prior year.

14

Report and Accounts for the year to 31 March 2024

The Ugly Duckling Company

5 Tangible Fixed Assets

Cost or valuation
At the beginning of the year
Additions
Revaluations
Disposals
At end of the year
Depreciation and impairments
At the beginning of the year
Disposals
Depreciation
At end of the year
Net book value
Net book value at the beginning of the year
Net book value at the end of the year
Fixtures,
fittings
and
equipment
£
9,907
-
-
-
9,907
9,059
-
390
9,449
848
458

Depreciation policy

Basis: straight line

Rates: Fixtures & fittings 10% Computer equipment 20%

15

Report and Accounts for the year to 31 March 2024

The Ugly Duckling Company

6 Stock

Charitable activities:
Opening
Added in period
Expensed in period
Closing
Stock for
resale
£
3,985
7,302
(7,476)
3,811

7 Debtors and prepayments

Debtors and prepayments
Trade debtors
Other debtors
Total
This year
£
Last year
£
- 389
1,175 2,826

1,175
3,215

8 Cash at bank and in hand


Cash at bank and in hand
Short term deposits
Cash at bank and on hand
Total
This year
£
Last year
£
10,592 10
6,007 47,294

16,599
47,304

9 Creditors and accruals

Creditors and accruals
Trade creditors
Accruals and deferred income
Taxation and social security
Total
Amounts falling due
within one year
Amounts falling due
after more than one
year
This year
£
Last year
£
This year
£
Last year
£
6,785 1,329 - -
163 476 - -
39 809 - -
6,987 2,614 -
-

16