## **FEMINIST LIBRARY AND INFORMATION CENTRE**
Charity number 1174735
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2025**
**FEMINIST LIBRARY AND INFORMATION CENTRE**
## **CONTENTS FOR THE YEAR ENDED 31 MARCH 2025**
||Page|
|---|---|
|Statement of Financial Activity|1|
|Balance Sheet|2|
|Notes forming part of the financial statements|3 - 6|
|Independent Examination report|7|
**FEMINIST LIBRARY AND INFORMATION CENTRE**
## **STATEMENT OF FINANCIAL ACTIVITY FOR THE YEAR ENDED 31 MARCH 2025**
|**Note**
**Income**
Donations & legacies
2
Charitable activities
3
Other trading income
4
**Total Income**
**Expenditure**
Charitable activities
5
Cost of raising funds
**Total expenditure**
**Net income/(expense)**
Transfer between funds
Total funds at 1 April 2024
**Total funds at 31 March 2025**|**Unrestricted**
**Funds**
**£**
23,906
3,945
26,657
**54,508**
59,678
530
**60,208**
**(5,700)**
-
53,147
**47,447**|**Restricted**
**Funds**
**£**
-
-
-
**-**
-
-
**-**
**-**
-
-
**-**|**2025**
**Total**
**£**
23,906
3,945
26,657
**54,508**
59,678
530
**60,208**
**(5,700)**
-
53,147
**47,447**|**2024**
**Total**
**£**
22,780
8,286
22,450|
|---|---|---|---|---|
|||||**53,516**|
|||||56,493
-|
|||||**56,493**|
|||||**(2,976)**
-
56,123|
|||||**53,147**|
The notes on page 3 - 6 form part of these financial statements.
**1**
**FEMINIST LIBRARY AND INFORMATION CENTRE**
## **BALANCE SHEET AS AT 31 MARCH 2025**
||||**2025**||**2024**|
|---|---|---|---|---|---|
||**Note**||**£**||**£**|
|**Current assets**||||||
|Cash at bank and in hand||76,556||80,161||
|Debtors|**6**|7,317||7,060||
|**Total current assets**||**83,872**||**87,221**||
|**Current liabilities**||||||
|Creditors|**7**|36,426||34,074||
|||||||
|**Net assets**|||**47,447**||**53,147**|
|Unrestricted funds|**10**||47,447||53,147|
|Restricted funds|||-||-|
|**Total funds**|||**47,447**||**53,147**|
The Trustees declare that they have approved the accounts.
Signed
Date 10th December 2025
Alice Arkwright
**2**
**FEMINIST LIBRARY AND INFORMATION CENTRE**
**NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025**
**1. Accounting policies**
## **Charity information**
Feminist Library and Information Centre is an registered Charity. The registered address is Sojourner Trust Community Centre, 161 Sumner Road, London, SE15 6JL. They are recognised by HMRC for Gift Aid.
## **Basis of the preparation of the accounts**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement on Recommended Practise 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)- (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The charity constitutes a public benefit entity as defined by FRS 102.
## **Cash flow**
The financial statements do not include a cash flow statement because the charity, as a small reporting entity, is exempt from the requirement to prepare such a statement under Financial Reporting Standard 1 "Cash flow statements".
## **Incoming resources**
Grants receivable are recognised in the accounts when conditions for their receipt are satisfied. Grants with conditions attached to their use are included in restricted funds. Donations, legacies and other forms of voluntary income are recognised as incoming resources when receivable.
## **Resources expended**
All expenditure is accounted for on an accruals basis and is recognised when there is a legal or constructive obligation to pay. Expenditure has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to a particular heading they have been allocated to activities on a basis consistent with the use of the resources.
Costs classified as governance relate to the general running of the charity and include the operations of the Board of Trustees and addressing constitutional audit and other statutory matters.
Resources expended include attributable VAT, which cannot be recovered.
## **Going concern**
The trustees of the charity deem that there are sufficient funds available to continue operating on a going concern basis for the forseeable future
**3**
**FEMINIST LIBRARY AND INFORMATION CENTRE**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025**
## **Fund accounting**
General funds are unrestricted funds which are avaliable for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **Critical accounting estimates and judgements**
In the application of the charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
There are no critical accounting estimates or judgements in the financial statements.
|**2. Donations and legacies**
**Unrestricted**
**£**
Donations
23,906
**23,906**
**3. Income of charitable activities**
**Unrestricted**
**£**
Grants
-
Other
3,945
**3,945**
**4. Other trading income**
**Unrestricted**
**£**
Sales
26,657
**26,657**|**Restricted**
**£**
-
**-**
**Restricted**
**£**
-
-
**-**
**Restricted**
**£**
-
**-**|**2025**
**£**
23,906
**23,906**
**2025**
**£**
-
3,945
**3,945**
**2025**
**£**
26,657
**26,657**|**2024**
**£**
22,780|
|---|---|---|---|
||||**22,780**|
||||**2024**
**£**
6,340
1,946|
||||**8,286**|
||||**2024**
**£**
22,450|
||||**22,450**|
**4**
**FEMINIST LIBRARY AND INFORMATION CENTRE**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025**
|**5. Expenditure of charitable activities**
**Unrestricted**
**£**
Wages
6,491
Subcontractor wages
26,315
Direct expenses
4,842
Audit and accountancy
460
Other professional fees
713
Provision for liabilities
8,724
Coordination/performance
107
General expenses
1,255
Insurance
1,670
Printing, postage & stationery
421
Advertising & marketing
-
IT software and consumables
1,721
Rent & rates
6,383
Staff training
95
Subscriptions & membership
436
Telephone & internet
19
Travel - national
27
**59,678**|**Restricted**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**|**2025**
**£**
6,491
26,315
4,842
460
713
8,724
107
1,255
1,670
421
-
1,721
6,383
95
436
19
27
**59,678**|**2024**
**£**
14,665
15,079
5,712
460
655
7,951
201
1,234
1,632
316
36
2,058
6,298
-
174
22
-|
|---|---|---|---|
||||**56,493**|
A provision for liabilities has been created to account for an invoice for service charges that are currently in dispute. This is still outstanding, and it is likely that there will be a reduction on the full invoice, and this potential reduction has been included as a provision.
|**6. Debtors**
Other debtors
Prepayments
**7. Creditors**
Accruals
Trade creditors
Provision|**2025**
**£**
5,488
1,828
**7,317**
**2025**
**£**
460
25,451
10,514
**36,426**|**2024**
**£**
697
6,363|
|---|---|---|
|||**697**|
|||**2024**
**£**
470
19,088
14,516|
|||**34,074**|
## **8. Staff**
No staff were paid more than £60,000 per annum.
An average of 2 staff were employed during the year.
**5**
## **FEMINIST LIBRARY AND INFORMATION CENTRE**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024**
## **9. Related parties**
There were no related parties within the year.
None of the Trustees received any remuneration during the year.
## **10 Fund analysis**
|**Fund analysis**||||||
|---|---|---|---|---|---|
|Unrestricted funds
General funds|**Balance at**
**01-Apr-24**
**£**
53,147
**53,147**|**Incoming**
**£**
54,508
**54,508**|**Outgoing**
**£**
(60,208)
**(60,208)**|**Transfers**
**£**
-
**-**|**Balance at**
**31-Mar-25**
**£**
47,447|
||||||**47,447**|
**6**
## **FEMINIST LIBRARY AND INFORMATION CENTRE**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025**
I report on the accounts of Feminist Library and Information Centre for the year ended 31 March 2025 which are set out on pages 1 to 6.
## **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 (2) of the Charities Act 2011 (The Act) but that an independent examination is needed.
It is my 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 Commissioners (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 the General Directions given by the Charity Commissioners. 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 considerations of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner’s statement**
In the course of my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of the 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 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.
David Courtier FMAAT AATQB for and on behalf of:
Community360
Winsley’s House, High Street, Colchester, Essex Date 10th December 2025
**7**