COMPANY REGISTRATION NUMBER: 10101915 CHARITY REGISTRATION NUMBER: 1174742 Comfort Zone Respite Scheme Company Limited by Guarantee Unaudited Financial Statements 30 September 2024 Gallagher & Brocklehurst Accountsnts 50-52 Brookmans Business Park Great North Road Brookmans Park Hertfordshire AL9 6NE
Comfort Zone Respite Scheme Company Limited by Guarantee Financial Statements Year ended 30 September 2024 Page Trustee5' annual report (incorporating the director's report) Independent examiner's report to the trustees Statement of financial activitie5 (including income and expenditure account) Statement of financial position statement of cash flows Notes to the financial ststements
Comfort Zone Respite Scheme Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 30 September 2024 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 September 2024. Reference and administrative details Registered charity name Comfort Zone Respite Scheme Charity registration number 1174742 Company registration number10101915 Principal office and registeredmapledown School office Claremont Road London NW2 ITP The trustees T L Kwabi K Canavan C M Fitzgerald Independent examiner Gallagher & Brocklehurst Accountants 50-52 Brookmans Business Park Great North Road Brookmans Park Hertfordshire AL9 6NE structurei governance and management The organisation is a charitable company limited by guarantee, incorporated on 4th April 2016 with companies house and registered with the charity commission on 20th September 2017. The Memorandum of Association establish the objects and powers of the Charitable Company, and it is governed under its Articles of Association. The directors of the Company are also Charity Trustees for the purposes of Charity law and under the Company's Articles are members of the Charity. All the trustees of the Charity give their time voluntarily and received no benefits from the Charity.
Comfort Zone Respite Scheme Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) [ntInued) Year ended 30 September 2024 Objectives and activities The Charity's purposes is to assist in the treatment and care of the current and past students of Mapledown School, Cricklewood, London suffering from severe learning disabiliti&s, autism or profound and multiple learning disabilities, by the provision of respite care including cooking, arts, sports and music. 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. Achievements and performance The Trustees have continued to support the current and past students of Mapledown School in Cricklewood in their charitable work. Financial review The Charity made a net profit in the year, the Trustees are of the opinion that the resee$ held at the end of the year are sufficient to support, along with future donations, the current and past students of Mapledown School in Cricklewood. Small company provis108 This report has been prepared in accordan with the provisions applicable to companies entitled to the small companies exemption. The trustees, annual report was approved on 27 May 2025 and signed on behalf of the board of trustees by.. T L Kwabi Trustee Charity Secretary
Comfort Zone Respite Scheme Company Limited by Guarantee Independent Examiner's Report to the Trustees of Comfort Zone Respite Scheme Year ended 30 September 2024 I report to the trustees on my examination of the financial statements of Comfort Zone Respite Scheme ('the charity,) for the year ended 30 September 2024. Responsibilities and basis of report As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5}(b) of the 2011 Act. Independent examiner's 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: accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act. or the financial statements do not accord with those records. or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Comfort Zone Respite Scheme Company Limited by Guarantee Independent Examiner's Report to the Trustees of Comfort Zone Respite Scheme (contlnued) Year ended 30 September 2024 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. Gallagher & Brocklehurst Accountants Independent Examiner 50-52 Brookmans Business Park Great North Road Brookmans Park Hertfordshire AL9 6NE 27 May 2025
Comfort Zone Respite Scheme Company Limited by Guarantee statement of Financial Activities (including income and expenditure account) Year ended 30 September 2024 2024 Unrestricted funds Total funds Total funds 2023 Note Income and endowments Other trading activities Total income 41,104 41,104 41,104 41,104 55,429 55,429 Expenditure Expenditure on raising funds: Costs of raising donations and legacies Total expenditure 57,714 57,714 57,714 57,714 56,277 56,277 Net expenditure and net movement in funds (16,610) (16,610) (848) Reconciliation of funds Total funds brought forward Total funds carried forward 22,131 5,521 22,131 22,979 5,521 22,131 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 8 to 13 form part of these financial statements.
Comfort Zone Respite Scheme Company Limited by Guarantee ststement of Financial Position 30 September 2024 2024 2023 Current assets Debtors Cash at bank and in hand io 245 24,208 24,453 8,416 8,416 Creditors." amounts falling due within one year Net current assets 12 725 402 7,691 7,691 24,051 24,051 Total assets less current liabilities Creditors.. amounts falling due after more than one year Net assets 13 2,170 5,521 1,920 22,131 Funds of the charity Unrestricted funds 5,521 5,521 22,131 22,131 Total charity funds 14 For the year ending 30 September 2024 the charity was entitled to exemption from audlt under section 477 of the Companies Act 2006 relab'ng to small companies. Directors, r&sponsibilities: The members have not required the company to obtain an audit of its financial statements for the year in question in accordan with seclion 476; The directo acknowledge their re5ponsibilitle5 for complying with the requirements of the Att with respett to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provlsions appllcable to companies subjett to the small companies, regime. These financial statements We approved by the board of trustees and authorised for issue on 27 May 2025, and are signed on behalf of the board by.. T L Kwabi Trustee The notes on pages 8 to 13 form part of these financial statements.
Comfort Zone Respite Scheme Company Limited by Guarantee statement of Cash Flows Year ended 30 September 2024 2024 2023 Note Cash flows from operating activities Net expenditure (16,610) (848) Adjustments for.. Interest payable and similar charges Accrued expenses 102 250 115 120 Changes in.. Trade and other debtors Trade and other creditors 245 430 555 (167) (225) Cash generated from operations (15,583) Interest paid Net cash used in operating activities (102) (15,685) (115) (340) Net decrease in cash and cash equivalents Cash and cash equivalents at beginning of year Casli and cash equivalents at end of year (15,685) 23,806 8,121 (340) 24,146 23,806 11 The notes on pages 8 to 13 form part of these financial statements.
Comfort Zone Respite Scheme Company Limited by Guarantee Notes to the Financial Statements Year ended 30 September 2024 General information The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Mapledown School, Claremont Road, London, NW2 ITP. statement of compllance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the 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) (Charities SORP (FRS 102)) and the Companies Act 2006. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterlingi which is the functional currency of the entity. Going concern There are no material uncertainties about the charity's ability to continue. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimate5 and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accountin9 policies have no significant effect on the amounts recognised in the financial statements, Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The Trustees consider that key assumptions and other sources of estimation uncertainty have no significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
Comfort Zone Respite Scheme Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 30 September 2024 Accounting policies (continued) Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity'5 purposes, Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or tlirough the terms of an appeal, and fall into one of two sub-classes: restritted income funds or endowment funds. Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charityi It Is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this Is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted Service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which Case it may be regarded as restricted.
Comfort Zone Respite Scheme Company Limited by Guarantee Note5 to the Financial Statements Ccontlnuedj Year ended 30 September 2024 Accounting policies (continued) Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned betmeen the activities they contribute to on a reasonable, justifiable and consistent basis. Financial instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instrument. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using 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 capital. Other trading activities Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Fees Received Charity Donations 41,104 41,104 55,246 183 55,246 183 41,104 41,104 55,429 55,429 io
Comfort Zone Respite Scheme Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 30 September 2024 Costs of raising donations and legacies Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Salaries Staff pension contributions Rent Motor and travel Computers & Software Arts crafts and activities Bank charges Snack and foods Dispodable wipes Cleaning, PPE, health and wellbeing stationery Sundry expenses Legal and professional fees 43,180 382 990 390 1,377 1,890 102 3,093 368 313 279 2,164 3,186 57,714 43,180 382 990 390 1,377 1,890 102 3,093 368 313 279 2,164 3,186 43,956 519 1,076 949 138 2,923 115 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 57,714 Independent examination fees 2024 2023 Fees payable to the independent examiner for: Independent examination of the financial statements 2,170 1,920 Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows: 2024 Wages and salaries Social security costs 43,180 382 43,562 The average head count of employees during the year was 26. No employee reiVed employee benefits of more than £60,000 during 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. 11
Comfort Zone Respite Scheme Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 30 September 2024 10. Debtors 2024 2023 other debtors 245 11. Cash and cash equivalents Cash and cash equivalents comprise the following.. 2024 2023 Cash at bank and in hand Bank overdrafts 8,416 (295) 8,121 24,208 (402) 23,806 12. Creditors: amounts falling due within one year 2024 2023 Bank loans and overdrafts Social security and other taxes 295 430 402 725 402 13. Creditors: amounts falling due after more than one year 2024 2023 Accruals and deferred income 2,170 1,920 14. Analysis of charitable funds Unrestricted funds At L October 202 At 30 Septemb er 2024 Income Expenditure Profit and loss account brought forward 22,131 41,104 (57,714) 5,521 At L October 202 At 30 September 2023 Income Expenditure Profit and10ss account brought forward 22,979 55,429 (56,277) 22,131 12
Comfort Zone Respite Scheme Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 30 September 2024 15. Analysis of net assets between fund5 Unrestricted Total Funds Funds 2024 Current a55ets Creditors less than l year Net assets 8,416 (2,895) 5,521 8,416 (2,895) 5,521 Unrestricted Total Funds Funds 2023 Current assets Creditors less than l year 24,453 (2,322) 22,131 24,453 (2,322) 22,131 Net assets 16. Analysis of changes in net debt At At l Oct 2023 Cash flows 30 Sep 2024 Cash at bank and in hand Bank overdrafts 24,208 (402) 23,806 (15,792) 107 8,416 (295) 8,121 (15,685) 13