CROHN'S AND COLITIS CONCERN UK FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CHARITY NUMBER 1173451 CROHN'S AND COLITIS CONCERN UK- CHARITY NUMBER 1173451 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Contents Pages Legal and administrative information Trustees. report 2to4 Independent examiner's report Statement of financial activities Balance sheet Notes to the financial statements 8t012 CROHN'S AND COLITIS CONCERN UK- CHARITY NUMBER 1173451 LEGAL AND ADMINISTRATIVE INFORMATION AS AT 31 MARCH 2025 Trustees J Varley J Roberts A Garlick Company Number CEOI IOSO Registered Office 15 - 17 Clarendon Street Hyde Cheshire SK14 2EL Accountants Scott Roberts Taylor & Co Central Buildinos 517 Corporation Street Hyde Cheshire SK14 IAG Bankers The Co-operative Bank Business Direct PO Box 250 Skelmersdale Lancashire WN8 6WT Charity Number 1173451 CROHN'S AND COLITIS CONCERN UK- CHARITY NUMBER 1173451 TRUSTEES? REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their report and f￿anCIal statements for the year ended 31 st March 2025. NAME AND NATURE OF ASSOCIATION The name of the Association is CROHN'S AND COLITIS CONCERN UK (The Charity) The Charity is a Charitable Incorporated Organisation. The Charity's registration number is 1173451 and company number is CEO 11080. OBJECTIVES AND ACTIVITIES The Charity's objects are'.- (a) to promote. improve. develop and rnaintain public education into Crohn's and Colitis and their causes, effects and methods of treatment. (b) the advancement of health in relation to the field of Crohn's and Colitis, especially in the care and improvement in the quality of life for sufferers and those at risk. There have been no changes to the activities of the Association in the year under review. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document The governing instrument is the said Memorandum and Articles of Association of Crohn's And Colitis Concern UK incorporated on 16th June 2017. Restrictions Imposed by the Constitution No changes or further restrictions of any form have been requested or approved by the trusfres over and above what is laid out in our Memorandum and Articles of A550ciation over the last year. Specific Investment Powers No specific investment power5 have been requested or approved by the trustees over and above what Is laid out in our Memorandum and Article5 of Association over the last year. Organisational Structure No change5 in the organisational structure of the charity have oCcU￿ed over the last year. RecruitmentlAppointment of Trustees No changes in the trustees in either number of makeup have been recorded over the last year. CROHN?S AND COLITIS CONCERN UK- CHARITY NUMBER 1173451 TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 ACHIEVEMEIYTS AND PERFORMANCE The Hyde shop continues to be the main source of funds. The Trustees would like to thank the shop staff for all their efforts in keeping positive. motivated and continuing to ty to improve the shop on an ongoing basis. The high street continues to face challenges as the footfall has still not returned to pre-covid levels. The donations of stock to be sold continues to be strong and the shop staff are confident that they remain competitive with other local charity shops. FINANCIAL REVIEW The accounts for the period have been prepared in accordance with the Statement of Recommended Practice Accounting and Reporting by Charities and comply with all statutory requirernents and the charity's governing document. The loss for the year was £482. Reserves Policy Generally any surplus available will be reinvested in the charity's objectives. However, the charity aims to keep a contingency reserve of £15,000 to cover three months full operating costs of its Hyde charity shops, after which any surplus will then be paid over to the charity. TRUSTEES The following trustees have held office since 1st April 2024.. Jonathan Varley Jennifer Roberts Andrew Garlick CROHN'S AND COLITIS CONCERN UK- CHARITY NUMBER 1173451 TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES RESPONSIBILITIES The Trustees are responsible for the keeping of accounting records and the preparation of financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year end of the surplus or deficit of the charity for that period. The Charities Act 201 I requires the Charity to ensure that the accounting records disclose with reasonable accuracy the fmancial position of the Charity. In doing so the Trustees are required to select appropriate accounting policies and apply them consistently, making judgements and estimates that are reasonable and prudent and to prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Charitable Incorporated Organisation will continue in business. The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguardints the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irreoulaiities. On behalf of the Trustees. J Varley Trustee CROHN'S AND COLITIS CONCERN UK- CHARITY NUMBER 1173451 INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Report to the trustees of Crohn's And Colitis Concern UK (Charity no. 1173451) on the accounts for the year ended 31" March 2025, which are set out on pages 6 to 12. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is our responsibility to-. Examine the accounts under section 145 of the Charities Act. 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 our attention. Basis of Independent Examiner's Statement Our examination was carried out in accordance with the general direction given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the a¢¢ounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees conceming 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 our examination, no matter has come to our attention. (l) Which gives us reasonable cause to believe that in any material respect the requirements=. to keep accounting records in accordance with section 130 of the Charities Act: and to prepare accounts which accord with the accounting records and comply with the accounting requiretnent5 of the Charities Act have not been met- or (2) To which. in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Scott Roberts Taylor & Co Accountants & Registered Auditors Central Buildings 517 Corporation Street Hyde Cheshire SK14 IAG I. LLhTL. CROHN'S AND COLITIS CONCERN UK- CHARITY NUMBER 1173451 STATEMENT OF FINANCIAL ACTIVITIES AT 31 MARCH 2025 Restricted General Funds Funds Total Funds 2025 Total Funds 2024 Notes Income Resources Shop sales Donations received Interest received 67,260 393 356 00 67,260 393 356 70,581 2,148 274 Outgoing Resources Staff salarie5, pensions & NIC Rent. rates and insurance Waste collection & stock removal Light, heat & water Repairs & maintenance Telephone & broadband Accountancy Bookkeeping Payroll costs Piinting, Postage & Stationery Subscriptions Depreciation Cleaning Sundry expenses Total resources expended 36,231 21,698 1,294 4,518 1,160 265 822 546 732 69 259 117 109 671 36,231 21,698 1,294 4,518 1,160 265 822 546 732 69 259 239 117 138 109 114 671 679 0 72394 36.231 24,189 1,082 5,958 1,445 249 750 480 840 Net (outgoing)lincoming resources (482) (482) 609 Transfer between funds Net movement in funds (482) (482) 609 Total funds brought fonyard Total funds carried forward CROHN'S AND COLITIS CONCERN UK- CHARITY NUMBER 1173451 BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes FIXED ASSETS Tangible assets 669 786 CURRENT ASSETS Debtors 7,066 6,241 Cash at bank and in hand 35.072 34,924 CREDITORS: amounts Falling due within one year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES FUNDS OF THE CHARITY Restricted Income Fund General Fund 35 Signed on behalf of all the Trustees on . by". J Varley (TTUStee) Charity No: 1173451 CROHN?S AND COLITIS CONCERN UK- CHARITY NUMBER 1173451 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 STATEMENT OF ACCOUNTING POLICIES These accounts have been prepared under the historic cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note{s) to the accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reportino Standard applicable in the UK and Republic of Ireland (FRS 102} issued on 16 July 2014 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act2011 The charity constitutes a public benefit entity as defined by FRS 102. Irrecoverable VAT is charged to the SOFA as incurred. INCOMING RESOURCES Recognition of Incoming Resources These are included in the Statement of Financial Activities (SOFA) when= The charity becomes entitled to the resources. The trustees are virtually certain they will receive the resources. and The monetary value can be measured with sufficient reliability. Investment Income Investment income is included in the accounts when receivable. Incolning resources with related expenditure Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SOFA. Grants and donations Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources. Tax reclaitns on donations and gifts Incoming resource5 froTn tax claims are included in the SOFA at the same time as the gift to which they relate. Gifts in kind Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount aciually realised. Gifts in kind for sale OT distribution are included in the accounts as gifts only when 501d or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable. Volunteer help The value of any voluntary help received is not included in the accounts but is acknowledged in the trustees, annual report. Investment gains aJ)d losses This includes any gain or loss on the sale of investments and any gain or Ios5 resulting from revaluing investments to market value at the end of the year. CROHN'S AND COLITIS CONCERN UK- CHARITY NUMBER 1173451 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 EXPENDITURE & LIABILITITES Liability Reeognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. All expenditure is accounted for on an acciuals basis and has been classified under headings that aggregate all costs related to the category. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity. ASSETS Depreciation of tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its useful life: Fixtures, fittings and equipment 150/0 reducing balance TANGIBLE FIXED ASSETS Fixtures Fittings & Equipment Total Cost: At l April 2024 Addition5 Revaluations Disposal At 31 March 2025 1,986 1,986 Depreciation: At l April 2024 Charge for Year Elimination on disposal At 31 March 2025 1,200 117 1,200 117 Net book value: At l April 2024 At 31 March 2025 CROHN?S AND COLITIS CONCERN UK- CHARITY NUMBER 1173451 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 DEBTORS 2025 2024 Prepayments & Accrued Income CASH AT BANK AND IN HAND 2025 2024 Bank current account Deposit account 5,848 6,881 CREDITORS: amounts falling due within one year 2025 2024 Pension PA YEtNI Accruals and deferred income 68 1,692 68 410 -io- CROHN'S AND COLITIS CONCERN UK- CHARITY NUMBER 1173451 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 ANALYSIS OF RESOURCES EXPENDED Restricted General Funds Funds Total Funds 2025 Total Funds 2024 Wages, Salaries & NIC: Gross wages Employers, NIC Employers, Pensions Total 35,880 35.880 35,880 351 351 351 Rent, rates and Insurance: Rent Rates Premises Insuranc¢ Total 21,210 343 145 21,210 343 145 23.775 352 62 21 21 Details of certain items of Expenditure: 2025 2024 Trustees Expense5 Number of trustees who were paid expenses Nature of expenses IA F¢es for examination of audit Independent examiners fees -li- CROHN'S AND COLITIS CONCERN UK- CHARITY NUMBER 1173451 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 PAID EMPLOYEES 2025 2024 Staff Costs Gross wages, salartes and benefits in kind Pension Costs Total 35,880 351 35,880 351 Average number of full time Equivalent Employees in the year 2025 2024 The parts of the charity in which the Shop employees work Total FUNDS OF THE CHARITY At l April 2024 Surplusl Transferred At 31 March (Deficit) Between Fund5 2025 Restricted Income Fund General Fund 482 482 -12-