COMPANY REGISTRATION NUMBER: 10101915 CHARITY REGISTRATION NUMBER: 1174742 Comfort Zone Respite Scheme Company Limited by Guarantee Unaudited Financial Statements 30 September 2023 Gallagher & Brocklehurst Accountants 35a High Street Potters Bar Hertfordshire EN6 5AJ
Comfort Zone Respite Scheme Company Limited by Guarantee nèncial Statements Year ended 30 September 2023 Page Trustees, annual report (incorporatirvJ the directo5 report) Independent examIne5 report to the trustees stater(nt of financial artivities linduding income and expenditure account) statement of flnancial position statement of cash flows Notes to the financial statements
Comfort Zone Respite Scheme Company Limited by Guarantee T5t, Annual Report (Incorporating the Dlrector's Report) Year ended 30 SeptemtrEr 2023 The twstees, who a also the dlrertors for the purposes of company law, present their report and the unaudlted financial statements of the charity for the year ended 30 September 2023. Reference and administrative details Reglstered charlty name Comfort Zone Respite Scheme Charity registration number 1174742 Company registration number10101915 Princlpal office and registeredmatdedown School offlce Claremont Road London NW2 ITP The trustees T L Kwa. K Canavan C M Fitzgerald Independent examiner Gallagher & Brocklehurst Accountants 35a High Street Potters Bar Hertfordshire EN6 5AJ structurei governance and management The organisation is a charitable company limited by guarantee, Incorporated on 4th Aprll 2016 with companies house and registered with the charity commi55ion on 20th September 2017. The Memorandum of Association establish the objects and powers of the Charltable Company, arKt it is governed under its Articles of Association. The directors of the Company are also Charity Trustees f(K the purposes of Charity law and under the Company's Articles are members of the Chèrity. All the trustee5 of the Chaty glve thelr time vduntarily and reIVed no benefits from the Charlty- Objectives and activities The Charitvs purposes Is to assist in the treatment and care of the current and past stLJdents of Mapledown School, Cri(klewood, London sufferiThJ from severe leaming disabilities, autism or profound and multiple learning disabilities, by the provision of respite care including cooking, arts, sports and mugc. The aim is to provide a fun safe environment for all children attending, To provide a wide variety of sensory experienTrs to children with varied needs.
Comfort Zone Respite Scheme Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) {iThbnuedJ Year ended 30 September 2023 Achievements and performance The Trusffts have contlnued to 5UPPDrt the current and past students of Mapledown School in criCew00d in their charitable work. nanclal revlew The Charity made a net profit in the year, the Trustees are of the opinlon that the reserves held at the end of the year are sufficient to support, along wlih futtjre donatlons, the current and past students of Mapledown School in CricWewood. Small company provislons This report ha5 been prepared in accordan wlth the provisions applicable to companies entitled to the small companies exemption. The trustees, annual report was approved on 24 May 2027 and signed on behalf of the board of trustees by: T L Kwabi Trustee Charity Secretary
Comfort Zone Respite Scheme Company Limited by Guarantee IndepeThlent Examiner's Report to the Trustees of Comfort Zone Respite Scheme Year ended 30 September 2023 I rerK)rt to the trustees on my examination of the flnancial statements of Comfort Zone Resplte Scheme ('the chèrity.) for the year ended 30 September 2023. Responsibilities and basis of report As the trustees of company (and also Its dlrectors for the purposes of CoMnY law) you are responslble for the preparab'on of the financial statements In accordance wlth the requirements of the Companies Act 2006 ('the 2006 Art,). Having satisfied myself that the accounts of the company are not requlred to be audited under Part 16 of the 2006 Art and are eligible for independent examination, I report in respect of my examirTration of the charity's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Aci,). In carrying out my examinakn'on I have followed the Directions given by the Charity Commission under section 14515)(b) of the 2011 Act. Independent examlnerfs statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe.. accountlng records were not kept In respert of the charlty as requlred by sethon 386 of the 2006 Act; or the financial statements do not accord with tho* records; or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that thè accounts give a 'true arKS fair, view which is rK)t a matter considered as part of an irKletEndent examination- or the finanaal statements have not been prepared in accordance with the methods and principles of statement of Recommended Practi for accounting and reporting by charities applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102). I have no concerns and have come across m other matters In connecb.on wlth the examination to which attention should be drawn in this report in order to enable a proper understaThJing of the accounts to be reached. &Jifv Gallagher & Brocklehurst Accountants Independent Examiner 35a High Street Potters Bar Hertfordshire EN6 5AJ 24 May 2027
Comfort Zone Respite Scheme Company Limited by Guardntee Ststement of Financial Attivities (including income and expenditure account) Year ended 30 SeptemiEr 2023 2023 Unrestrirted funds Total funds Totsl furKIs 2022 Incume and endowments Other trading activities Total income 55,429 55,429 55,429 55,429 65,876 65,876 Expenditure Expenditure on raising funds.. Costs of raising donatlons legacles Total expenditure 56,277 56,277 56,277 57,574 56,277 57,574 Net {expenditufft)lincome and net movement in furKts {848) 1848) 8,302 R££onciliation of funds Total funds brought forward Totsl funds carried forward 22,979 22,131 22,979 22,131 14,677 22,979 The statement of financial activities includes all gains and losses Ognised in the year. All income and expenditurE derive from continuing activities. The notès on pagè$ 7 to 12 form part of these financial statements
Comfort Zone Respite Scheme Company Limited by Guarantee Statement of Financial Position 30 September 2023 2023 2022 Current assets Debtors Cash at bank and in hand io 245 24,208 24,453 24,146 24,946 Creditors: amounts falling due within one year Net current assets 12 402 167 24,051 24,779 Total assets less current liabilities 24.051 24,779 Creditors: amounts falling due after more than one year Net assets 13 1,920 22,131 1,8tM) 22,979 Funds of the charity Unrestricted funds 22.13L 22,979 Total tharity funds 14 22,131 22,979 For the year ending 30 September 2023 the charity was enbtled to exemption from audit under section 477 of the Companies Art 2006 relating to small companies. Dirertors, respon&bilities: The members have not required the company to obtain an audit of its financial statements for the year In question in accordance witF> section 476; The directors ackrlowledge their responslbilities for complying with the requirements of the Act with respert to accounting records and the preparation of flnancial statements. These financlal statements have been prepared in accordano with the provlsions applicable to companies subjett to th2 small companies, regime. These financial thtements were approved by the Ly)ard of trustee5 and authr)rised for issue on 24 May 2027, and are signed on behalf of the board by: T L Kwabi Trustee The notes on pages 7 to 12 form part of these financial statements.
Comfort Zone Respite Scheme Company timited by Guarantee statement of Cèsh Flows Year ended 30 September 2023 2023 2022 Note Cash flows from operating activities Net (expenditure>/lncome 1648) 8,302 Adjustments for.. Interest payable and similar charges Accrued eXnSeS 115 120 115 90 Change5 in.. Trade and other debtors Trade and other creditors 555 (167) 1225) (800) 97 Cash generated from 0raon$ 7,804 Interest paid Net cash (used inllfrom operating attivities (115) 1340) (115) 7,689 Net {decrease)/increase in cash and cash equivalents Trsh and cash equivalents at beginning of year Cash and cash equivalents at erKI of year 1340) 24,146 7,689 16,457 li 23,806 24,146 The notss on pages 7 to 12 form part of thése flnancial statements.
Comfort Zone Respite Scheme Company knmited by Guarantee Notes to the Financial Statements Year ended 30 September 2023 General information The charity is a public benefit entity and a private company limlted by guarantee, registered in England arKJ Wales and a registered charity in England and Wales. The address of the registered Offi is Mapledown School, aarenK)nt Road, London, NW2 ITP. Statement of compliance These finanaal statements have been prepared in compliance with FRS 102, The Flnancial Reporting Stsn(iard applicab in the UK and the Republic of Ireland,, the Statement of Recommended Prattl applicable to charltles preparing thelr accounts irTr accordance with the Flnancial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102}} and the Companies Act 2006. Accounting policie$ Basis of preparation The financial ststements have been prepared on the historical cost basis, as m(Kiifled by tF revaluation of rtain financial assets and liabilitles and Investment properties measured at fair value throLMJh income or expenditure. The financlal statements are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertaints'es about the charfty's ablllty to contlnue. Judgement$ and key sources ol estlmation uncertainty The preparation of the financial statements requires management to make judgements, esb"mates and assumptions that affect the amounts reported. These estimates and Judgements a continually reviewed and are based on experien and other factors, including expettations of future events that are believed to be reasonable under the arcumstanTrs. The judgements (apart from those involving estimatior) that management has made in the pro55 of applying the entity's account1r tK)licies have no significant effert on the amounts recognised in the finandal statements. Key Sour of estimation UnrtaInty Accounting estimates and assumptlons are made concerning the future and, by their nature, will rarely equal the related acttjal outcome. The Trustees consider that key assumptlons and other sources of estimation UnrtaInty have no slgnlflcant rlsk of causing a material adjustment to the carrying amounts of assets and liabilities Wlthin the next finaKial year.
Comfort Zone Respite Scheme Company Limited by Guarant Notes to the Financia5 Statements {continuedJ Yeèr ded 30 September 2023 Accounting policies (tontlnued) Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charbty's purposes. Designated funds are unrestricted fUlS eamiarked by the trustees for paCUlar future projert or commitment. RestrKted funds are subFCted to restrfrtlons on their expenditure declared by the don( or through the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or endowment funds. Incoming resoiirces All irKoming resources are induded in the statement of flnancial activities when entitlement ha5 passed to the charity- it Is probable that the economic benefits associated with the transartion will flow to the charity and the amount can be reliably measured. The following specific Policies are applied to particular CategOe5 of income.. income from donations or grants is recognised when there is eviden of entidement to ttr gift, receipt is probable and its amount can be measured reliabw. legacy irKome is recognised when receipt is probable and entitlement is established. Income from donated gwds is measured at the fair value of the goods unless thls is impractical to measure reliably, In whlch case the value is derived from the cost to the donor or estimated resale val. tknnated facilltles and services are recognised in the accounts when received if the value can be reliably measured. No amounts are Included for the contributlon of general volunteers. Income from contracts for supply of services is recognlsed with the delivery of the contracted servi. This is classified as unrestricted funds unless there is a contrartual requirement for it to be spent on a pa1Cular purpose and returned if unspent, in whSch case it may be regarded as restricted.
Comfort Zone Respite Scheme Company Limlted by Guarant Notes to the Finanoal Ststements {continuedJ Year ended 30 September 2023 Accounting pollcles (contlnued) Resources expended Expenditure is rec(yJnised on an accruals ba&s as a liability is incurred. Expendlture Includes any VAT whlch cènnot be fully recovered, and is classified under headings of the statement of financial activities to which it lateS.. expendlture on raising fund5 indudes costs of all fundraising artIes, events, non-charbtable tradlng acbvities, and the sale of donated good& expenditure on charitable artivities indudes all costs incurred by a charity in undertakiThJ actiMtSes that further its charitable aims for the berfit of its beneflcbaries, InclLJdlng those support costs and costs relating to the governance of the charlty apportioned to charitable ackn'vities. other expenditure inclLJdes all expenditure that is neither related to raising funds for the tharity nor part of its expendlture on charitable artivities. All costs are allocated to expenditure categories reflectiThJ the use of the resource. Direct costs attributable to a single attivity are allocated directly to that artiwty. Shared costs are apportioned beeen the acb'vities they contribute to on a reasonablei justifiable and consistent basis. Financial instruments The Charity only has financial assets and financbal Ilabillties of a kind that qualify as ba51C finanaal instrument. Basic financial instruments are initially recognised at transattion value and subsequendy measured èt their settlement value with the exception of bank loans which are subsequently measured at amortised cost usng the effective Interest method. Limited by guarantee Comfort Zone Respite Scheme Is a UK registered charity, number 1174742. It was incorporated on 4 April 2016 And has no share capitsl. Other trading activities Unrestritted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Received Charity Donations 55,246 183 55,246 183 65,876 65,876 55,429 55,429 65,876 65,876
Comfort Zone Respite Scheme Company Mited by Guarantee Notes to the Finarrial Statements (contlnuedj Year ended 30 September 2023 Costs of ralslng donations and legacles Unrestrirted Total Funds Unre5trirted Total Funds Funds 2023 Funds 2022 Salaries Staff pension contributiorns Rent Motor and travel Computers & Software Arts (rafts and artivities Bank charges Snack and foods Dispodable wipes Cleaning, PPE, health and wellbeing stationery Sundry expenses Legal and professional fees 43,956 519 1,076 949 138 2,923 J15 1,827 58 358 203 1,095 3,060 56,277 43,956 519 1,076 949 138 2,923 115 1,827 58 358 203 1,095 3,060 56,277 42,489 397 1,721 486 135 5,425 115 2,292 42,489 397 1,721 486 135 5,425 115 2,292 401 21 448 3,644 57,574 401 21 448 3,644 57,574 Independent examinatlon fees 2023 2022 Fees payabTe to the independent examiner for.. Independent examination of the financial statements 1,920 1,800 staff costs The total staff costs and employee beneflts for the reporting period are analysed as follows.. 2023 Wages and salarles Social security costs 43,956 519 44,475 The average head count of employees during the year was 23. No employee recelved employee beneflts of more than £60,000 durlng the year. Trustee remuneration and expenses No remuneration or other benefits from employment with the charity or a related entity were received by the trustees. io
Comfort Zone Respite Scheme Company Limited by Guarantee Notes to the FinarKièI Ststements {w7tlnuedJ Year eed 30 September 2023 10. Debtors 2023 2022 Other debtors 245 800 11. Cash and cash equlvalents Cash and cash equivalents comprlse the following- 2023 2022 Cash at bank and in hand Bank overdrafts 24,208 (402) 23,806 24,146 24,146 12. Creditors: amounts falling due within one year 2023 2022 8ank loans and overdrèfts Trade creditors 402 167 402 167 13. Creditors: amounts falling due after more than one year 2023 2022 Accruals and deferred income 1,920 1,800 14. Analysis of charitable funds Unrestricted funds At l Ortober 202 At 30 Septemb er 2023 Income Expenditure Profit and loss account brought forward 22,979 55,429 (56,277) 22,131 At l October 202 At 30 September 2022 Income Expenditure Profit and loss account broht foNard 14,677 65,876 (57,574) 22,979 li
Comfort Zone Respite Scheme Company Limlted by Guarantee Notes to the Flnancial Statements (¢ontlnued) Year erKled 30 September 2023 15. Analysls of net assets between funds Unrestrirted Total Funds Funds 2023 cUrrt assets Creditor5 le55 than l year Net assets 24,453 {2,322) 22,131 24,453 (2,322} 22,131 Unrestricted Total Funds Funds 2022 Current assets Creditors less than l year Net assets 24,946 11,967) 22,979 24,946 (1,967) 22,979 16. Analysis of changes In net debt At At lott 2022 Cash flows 30 Sep 2023 Cash at bank and in hand Bank overdrafts 24,146 62 1402) (3401 24,208 (402) 23,806 24,146 12