Cuppa Squad Charity No. 1175348 Company No. CE011847 Trustees, Report and Unaudited Accounts 31 March 2024
Cuppa Squad Contents Pages Trustees, Annual Report Independent Examiner's Report 2to8 Statement of Financial Activities io Summary Income and Expenditure Account Balance Sheet li 12 Notes to the Accounts 13to17 Detailed Statement of Financial Activities 18to19 Page I
Cuppa Squad Trustees Annual Report The trustees, who are also directors of the tharity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 Marth 2024. REFERENCE AND ADMINISTRATIVE DETAILS Company No. CE011847 Charity No. 1175348 Reglstered Office 13 St Pauls Square Birmingham B3 IRB Dirertors and Trustees The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year.. C.l.R. Edwards J. Marshall A. Roberts M.D.S. Triggs K. Walker Accountants Spotlight Accounting Limited Market Chambers 2b Market Place Shifnal TFII 9AZ OBJECTIVES AND ACTIVITIES Cuppa Squad is a Birmingham-based charity established in 2017. It was set up to promote and preserve the good health of people suffering or at risk from long-term health conditions such as type I diabetes, type 2 diabete5 and pre-diabete5, by the provision of support and education. Page 2
Cuppa Squad Trustees Annual Report Our Vision "To live in a society where anyone can share a humble cuppa to combat isolation and learn more about their health. Our Mission "We give everyone we meet a helping hand land cuppal to take the small steps that can make a massive difference to their health and their happiness. Our projects bring the community together in one place so they can share and support each other. We run peer-to-peer support groups that are online and face-to-face over a tea/coffee. We recognise some communities need sUPPOrt not only with a specific condition but the wider challenges such as isolation, self-belief and self-worth. We pride ourselves on listening to the feedback we receive, allowing us to innovate as we grow. ACHIEVEMENTS AND PERFORMANCE Board of Trustee5 This financial year has seen highs and lows for the charity which the Board of Trustees have been working through. We have manoeuvred through challenges and learnt a lot to ensure the charity can stabilise and grow. Two new Tru5tee5 have joined the Board.. Adam Roberts as Governance Lead Trustee and June Marshall as Communication and Marketin8 Lead Trustee. They have brought new energy and insights into the charity and are helping take the charity forward in a robust and strategic manner. The Board have developed new strategic plans for the charity across 202415 having seen fluctuations in the financial stability this year. The new strategy looks to fill staffing and skills gaps and drive the charity forward. Growths Cuppa Squad cannot deny the effects of a financially challenging year. This has been greatly influenced by the tri5is experienced by Birmingham City Council IBCCI and their declaration of Section 114. Like many other voluntary organisations and charitie5 alike, this has negatively impacted our financial performance in 202314. Failing to secure a large grant of É63,000 over a 3-year plan of action with BCCS Prevention & Communitie5 Directorate hampered Cuppa Squad from achieving its income budget of £73,000. Nevertheless, based on the strength of a robust range of relationships within local communities, Cuppa Squad has offset the shortfall by securing additional grant funding from existing and repeat funders. Inclusive of the like5 of National Lottery,. a number of Birmingham Neighbourhood Network Scheme5,' and foundations such a Heart of England. This has meant that the charity has generated £43,500 in the year with post year commitments of a further £26,000 setting us off to a strong start in 202415. We are pursuing new unrestricted income streams including corporate sponsorship of groups and corporate fundraising events. Two successful examples were being announced as the Civil Engineering CECA Southern's nominated charity during their annual awards ceremony and the incredible charity lunch hosted by Richard Usmar and Lord Digby lones. Page 3
Cuppa Squad Trustees Annual Report Although our plans for growth have been frustrated, nonetheless, we have been able to safeguard all our existing groups and support sessions. Thus, our service users and Cuppa Squad members have not been impacted and continue to receive the favourable and valued education and support they have come to expect. Our Impart Although Cuppa Squad's impatt has widened over the last year, we have shown greater restraint and so. not experienced the same sudden uplift that we experienced in the previous financial year12022/31. So the past year has been about bedding down predominantly physical face-to-face support sessions. In addition to our traditional standalone monthly groups, we have continued to broaden our outreach with fellow stakeholder partnerships. Offering talks to a wider array of voluntary services and Birmingham-mapped assets. More recently, we have delivered extended drop-in services within registered Places of Welcome within a wider geographical patch.. RemaininE a local charity with a regional outreach. This growing collaboration with fellow stakeholders (such as Birmingham Mind & Creative Support, BID services, Community Engage & Thrive, etcl has allowed Cuppa Squad to deliver our diabetes awareness messaging to a wider audience. For example, growing from the established four Birmingham Mental Health & Wellbeing hubs, we have extended into Kingstanding, Chelmsley Wood, Sparkbrook and Solihull. These opportunities have allowed Cuppa Squad to embed within these local communities and ascertain a citizen need for extending our support services. For example, our work at the Northfield Mental Health & Wellbeing hub 311owed us to expand into delivering two new standalone groups in New FrankleylRubery and West Heath based on proven track records and a successful relationship with NNS Northfield, with subsequent funding through Heart of England Community Foundation. This gave CLJppa Squad access to further margir)alised communities where we are delivering valuable work and measured outcomes. We have continued to deliver worthwhile Taster Sessions Ifirst time sessions1 introductory sessions that ultimately establish interest and deliver repeat cyclical sessions moving forward) to existing voluntary organisations, faith groups, etc within culturally sensitive and hard-to-reach areas. One great exarllple is around delivering Men's and Women's only groups at Unity Hubb, Ward End. This monthly presence has, subsequently, allowed Cuppa Squad to expand into delivering occasional sessions at Ward End Wellbeing Centre. This is but one example of an organic approach to how we grow our valued outreach. As previously mentioned, we continually listen to our service user feedbatk. Gathering comments and input from our Cuppa Squad members and those who occasionally attend our talks and taster sessions. This has helped us greatly in revising our traininE material and developing a portfolio of educational themes and interactive material beyond the traditional health & wellbeing and diabetes courses. This provides a fresh and engaging outlook on managing our Health & Happine55, looking at a wider arena of challenging lifestyle thoices and negative environmental impactors that have previously been given a Health Halo. Page 4
Cuppa Squad Trustees Annual Report Empowering service users to make better choices with greater confidence. Especially those living in marginalised communities. Inclusive of those areas where citizens find themselves living in, what are termed as food deserts. and food swamps. The term food desert, signifies a community or area where there is limited access to affordable and nutritiousfood. Having no lorge supermarkets, leaving people to shop in smaller convenience stores with higherprices and limited selection offresh, healthyfood. ** The term food swamp, defines acommunity wherefost-food chains und convenience stores are numerous ond overly abundant, swomping the locol neighbourhood with unhealthy eoting options rather tht7n heolthy food choice5. Our Numbers •On average we offered and delivered 18 support sessions a month,1+17% YOYI. •An average of 6 people attended each session. Overall, we interacted with 1,3(K)+ people over the course of the financial year. This is reflected in attendance records. •Although we saw incremental growth in average monthly session numbers Yoy. We did, however, experience growth in the way we deliver our support. Expanding our outreach in terms of new campaigns lone More Challengel and extending our visibility through drop-in services, eg via registered Birmingham Council Places of Welcome (otherwise known as Warm Welcomes). •This delivered greater community exposure, which was reflective on referrals and self-referrals.. 11(>k referrals over the course of the financial year,1+450A YOYI. We continue to partner with a range of Social Prescribers, Community Networking Support Officers and Project Workers and Project Navigators, who feel secure in signposting patients to our services. We also receive referrals from existing Cuppa Squad members, such as spouses, family members, friends, colleagues, etc. Referrals are either directly introduced to us by attending our groups alongside existing Cuppa Squad members, or we contact them directly over the phone to make introductions and benchmark where and if we can support them. Any achieved interactions are fed back to their relevant Social Prescriber for their logged records. During the course of the financial year, Cuppa Squad has continued to grow the numbers registered for our free bi-monthly e-bulletin of 500+ subscribers. That's up a third year on year. Our Feedback A sample of some of the testimonials we have received in 2023124: '1 joined Together as One just after my now 10 year old was diagnosed.1 was apprehensive about joining a group as it's not something that I've done before. I have to say, I'm so pleased I did. Our meetings are relaxed, informative and encouraging. We share experiences, good and bad, and it really does feel that we are together as one trying to do our best for our warriors. Emmrj, Porent rjnd Cupprj Squod member of our Together as One, parentol support groupforprjrents of Type I children and young odults. Page 5
Cuppa Squad Trustees Annual Report "The biggest thing for me was noticing how little the doctorfs staff, even the doctors, themselves know about diabetes. The help level we've had off you guys hasfor superseded anything from GP practices. Or any of the notes or leaflets from hospital doctors. So yeah, thanks for being there. Dovid, Senior living with Type 2 diabetes and a Cuppa Squad member who ottend5 our monthly hybrid support groups- online andface-to-foce. "Regular meetings which allow discussion give a much better opportunity for understanding through greater exchange of information and repetition where necessarv." Fiono, Widower living with pre-diobetes ond o Cuppa Squod member who attends o number of our monthly fuce-to-face support group5for both education and to build o sense of community. "Cuppa Squad is such a valuable asset to the people I work with. Annie Langrick, Social Prescriberfor NHS Birmingham & Solihull ICB. "Cuppa Squad has been a life saver for many of the participants at St Martin's. They have found it incredibly useful to have someone to sit and talk to about life-changing advice, relevant to them. They are always asking when Cuppa Squad is coming back becaLJse they so value the continued support." Debbie Tye, Community Development Co-ordinator. St Murtin s SociGTI Care Project, PlfJce of Welcome, St fvlortin's Church Centre. "Cuppa Squad has provided support from members of the SCURC foodbank via their advice café session and the church regular 'drop in, session. The foodbank has a number of diabetic and pre-diabetic clients who benefitted from speaking with Cuppa Squad regarding managing their diets and lifestyle to improve their diabetes. This was both during Cupp3 Squad sessions alongside other agencies within the foodbank advice café and during Cuppa Squad's time in the main church when clients from the foodbank were able to visit in the main church. Michael's friendly manner meant that the clients were willing to approach him, which can sometimes be difficult for people in challenging circumstances as they do not wish to be judged. Feedback from our lients was very positive and they felt supported and better informed." Tracey Peters, Managerfor the Sutton Coldfield United Reform Church Foodbank andAdvice Cafe. "Always good to have Cuppa Squad in the building - from my office I can hear the lively and positive conversations between the staff and people who come alon& emphasising the power and importance of the passing on important health information through the power of social chat and a cup of tea Well done. "Karen Cheney, Head of Service- Neighbourhood Development and Support Unit (NDSU). Pillar Lead- UKSPF Community ond Ploce Pillar. Leod Facilitator- Selly Oak Const. Neighbourhood Network Scheme. "Many thanks to you and your colleagues for supporting the citizens of Birmingham through the advice, support and guidance etc that Cuppa Squad provides, which is greatly appreciatedl" Neil De-costa, Senior Service Manager- Community Development. Neighbourhood Development & Support Unit INDSUI "It's been fabulous to have Cuppa Squad involved in our Northfield community in 2023. We were approached by local Social Prescribers earlier in the year, supporting local Northfield residents who needed the kind of support and advice that Cuppa Squad can offer 50 well. All the feedback we reteive from those attending the sessions has been positive and it helps our citizens take those important steps to 'managing' and taking more control of their lives, living with diabetes more proactively. We look forward to working with Cuppa Squad in 2024 and beyond.... Jess Allon, Northfield NNS Manager. Northfield Community Partnership. Page 6
Cuppa Squad Trustees Annual Report "Across both Hubs INorthfield & Yardleyl we observed a 63% increase in self-rated Physical Health scores from quarter I to quarter 2 this year. Cuppa Squad have been one of our main physical health initiatives this year $0 I would say this increase is linked to your contributions. Grace Garrattley, Service Manoger. Creotive Support & Birmingham fvlental Heolth & Wellbeing Hubs. '1 just wanted to say thank you for all the sessions delivered by you on the Health and WellbeinE Forum at our centre at Aston and Kingstanding. The service users could gain a bigger understanding how their body works and the big impact the food has on their daily lives. They are always looking forward to your sessions. Furthermore, taking on board their suggestions and talking on different subjects in a very engaging and professional manner allow them to be more aware and informed." Ewa Weis, Community Artion Worker, Birmingham Settlement. "Over the last few months, you have been journeying with our members from the local community. It's clear to see that there have been many positive relationships built on trust. You have effortlessly joined in with our members and worked alongside them at their individual level of understanding and speed. As a result, we have members who are making positive changes to their lifestyle. Koniz Ditta, Unity Hubb Co-ordinotor, The Unity Hubb, Ward End, Birmingham. "You're doing very important work and it's amazing to see the impact! I Congratulationsl I" Jessie InchLJuspe. oko -GIucL7se Goddess~ French biochemist & New York Times best-selling outhor of ~Glucose Revolution. Thank you to our funders It goes without saying, all of this would simply not be possible without the financial support and support-in-kind which ha5 been committed to or received during this financial year.. • The National Lottery Community Fund - Awards for All Witton Lodge Community Ass. & Shared Prosperity Fund • CECA & Civil Engineering CECA Southern Birmingham City Council & NNS Perry Barr • Birmingham City Council & NNS Selly Oak NNS Hodge HilllPOHWER NNS Sutton Coldfield/Age Concern ASDA Green Tokens Awards Barchester Health Grant Persimmon Heart of England, Coventry, Warwickshire & Solihull Community Foundations William A Cadbury Charitable Trust NNS Yardley & Disability Resource Centre NNS Ladywood & Birmingham Settlement Acknowledgements As the Chair, I would like to firstly thank the Board, the new trustees, Adam and June, for the enthusiasm and energy they have brough to the charity. Also, thank you to Mark and Caroline for their continued commitment and dedication while we were going through the changes. This year we have had two new volunteers that I would like to thank, Lou who supports accounts and Sam working with myself in the background to grow corporate relationships. Page 7
Cuppa Squad Trustees Annual Report The charity would not function without Michael's hard work and commitment to the operation of the charity- Thank you, Michael, for making a difference to people's lives across the city. Finally, thank you to all those who have helped us with fundraising and donated to our charity, without this support we could not deliver the incredible service we do. Thank you to all the funders and especially, Richard Usmar, Lord Digby Jones, Donna Courage and David Bird. Financial Review The charity faced a challenging year financially with income down almost 30% on the previous year, which led the Trustees to move the Chief Executive into a new role as Operational Lead; instigate a root and branch review of our fundraising strategy and resourcing,. introduce a new interim structure,. and accept a short term Trustee loan to tide the charity over Christmas, which was fully repaid the following month. As a result, we ended the financial year with 4 months, running costs in the bank and an encouraging pipeline of other income looking forwards. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document The Charity is controlled by its governing document, a deed of trust, and constitutes a Limited company, Limited by guarantee, as defined by the Companies Act 2006. Management Cuppa Squad is a small charity that includes one full time employee. Trustee recruitment is manaEed through our Trustee Recruitment Policy. The Trustees are responsible for keepin8 proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the tharity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP IFRS 1021. Signed on behalf of the board K. Walker Trustee 16 Jul 2024 Page 8
Cuppa Squad Independent Examiners Report Independent Examiner's Report to the trustees of Cuppa Squad I report to the charity trustees on my examination of the financial statements of Cuppa Squad for the year ended 31 March 2024. Responsibilities and basis of report As the charity's trustees of the company land also its directors for the purposes of company lawl you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 20061'the 2006 Act. Having satisfied myself that the financial statements of the Charity are not required to be audited Under Part 16 of the 2006 Art and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out my examinatiorb I have followed the Directions given by the Charity Commission under section 145151 Ibl of the 2011 Act. Independent examiner's statement I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in accordance with 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 under section 396 of the 2006 Act other than any requirement that the financial st3tements 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 IFRS 1021. 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 financial statements to be reached. Spotlight Accounting Limited ICAEW Spotlight Accounting Limited Market Chambers 2b Market Place Shifnal TFII 9AZ 31 March 2024 Page 9
Cuppa Squad Statement of Financial Activities forthe year ended 31 March 2024 Unrestricted funds Restricted funds Total funds Total funds 2024 2024 2024 2023 Notes Income and endowments from: Donations and legacies Investments 7,158 12 36,345 43,503 12 61,143 Total 7,170 36,345 43,515 61,143 Expenditure on: Charitable activities 215 215 136 Other 6,814 41,780 48,593 40,671 Total 6,814 41,995 48,808 40,807 Net gains on investments Net lexpenditure)/income Transfers between funds 356 15,6501 15,2931 20,336 Net lexpendlture)lincome before other gainslllossesl 356 15,6501 15,2931 20,336 Other gains and losses Net movement in funds 356 15,6501 15,2931 20,336 Reconciliation of funds: Total funds brought forward 175 20,959 21,134 798 Total funds carried forward 531 15,309 15,841 21,134 Page 10
Cuppa Squad Summary Income and Expenditure Account forthe year ended 31 March 2024 2024 2023 Income 43,503 61,143 Interest and investment income 12 Gross income for the year Expenditure 43,515 61,143 48,793 40,785 Interest payable 22 Depreciation and charges for impairment of fixed assets 15 Total expenditure for the year Net lexpenditurel/income before tax for the year 48,808 40,807 15,2931 20,336 Net lexpendlture lllncome for the year 15,2931 20,336 Page 11
Cuppa Squad Balance Sheet at 31 March 2024 Company No. CE011847 Notes 2024 2023 Fixed assets Tangible assets io 185 185 Current assets Stocks Debtors li 215 12 509 443 Cash at bank and in hand 15,650 16,159 15041 15,655 21,671 22,329 11,1951 21,134 Creditors: Amount falling due within one year Net current assets 13 Total assets less current liabilities 15,840 21,134 Net assets excluding pension asset or liability 15,840 21,134 Total net assets 15,840 21,134 The funds of the charity Restricted funds Restricted income funds 14 15,309 15,309 20,959 20,959 Unrertrirted funds General funds 14 531 175 531 175 Reserves 14 Total funds 15,840 21,134 These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. For the year ended 31 March 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to Small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. Approved bythe board on 31 March 2024 And signed on its behalf by- 16 Jul 2024 M.D.S. Triggs Trustee 31 March 2024 Page 12
Cuppa Squad Notes to the Accounts forthe year ended 31 March 2024 l Accounting policies Ba515 of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. 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 IFRS 1021 leffective I January 20151 Icharities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Change in basis of accounting or to previous accounts There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. Fund accounting Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity- These are available for use subjert to restrictions imposed by the donor or through terms of an appeal. Restricted funds Income Recognition of income Income is included in the Statement of Financial Activities ISOFAI when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Expenditure Recognition of expenditure Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. These are support costs not allocated to a particular activity. Grants payable Governance costs Other expenditure Taxation The charity is exempt from corporation tax on its charitable activities. Page 13
Cuppa Squad Notes to the Accounts Stocks Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. Pension costs The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays f ixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised a5 expense5 when they fall due. Arllounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds. 2 Company status The company is a private company limited by guarantee and consequently does not have share capital. 3 Statement of Financial Activities - prior year Unrestrirted funds Restricted funds Total funds 2023 2023 2023 Income and endowments from: Donations and legacies Total 7,235 53,908 61,143 7,235 53,908 61,143 Expenditure on: Charitable activities 136 136 Other 7,773 32,898 40,671 Total 7,773 33,034 40,807 Net income 15381 20,874 20,336 Net income before other gainslllosses) 15381 20,874 20,336 Other gains and losses: Net movement in funds 15381 20,874 20,336 Reconciliation of funds: Total funds brought forward Total funds carried forward 713 85 798 175 20,959 21,134 Page 14
Cuppa Squad Notes to the Accounts 4 Income from donatlons and legacles Unrestrlcted Restrlrted Total Totsl 2024 2023 Donations 7,158 7,158 36,345 43,503 786 Grants 36,345 36,345 60,357 61,143 7,158 S Income from Investments Unrestricted Total Total 2024 2023 12 12 12 12 6 Expenditure on charitable activities Restricted Total Totsl 2024 2023 Expenditure on chorituble activities Hypo boxes Governance costs 215 215 136 215 215 136 7 Other expendlture Unrestrlcted Restrlrted Total Totsl 2024 2023 Bank loan and overdraft interest payable 22 Employee costs Premises costs 5,075 28,865 2,400 33,941 2,400 32,402 Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative costs 15 15 1,311 8,864 10,175 6,164 Legal and professional costs 412 1,651 41,780 2,063 48,593 2,083 40,671 6,814 8 Net lexpenditure)lincome before transfers 2024 2023 This is stated after charging.. Depreciation of owned fixed assets 15 Page 15
Cuppa Squad Notes to the Accounts 9 Staff costs 2024 2023 Salaries and wages Pension costs 32,775 796 31,713 689 33,571 32,402 No employee received emoluments in excess of £60,000. 10 Tangible fixed assets Cost or revaluatlon Additions At 31 March 2024 Depreciation and impairment Depreciation charge for the year At 31 March 2024 200 200 200 200 15 15 15 15 Net book values At 31 March 2024 11 Stocks 185 185 2024 2023 Raw materials and consumables 215 215 12 Debtors 2024 2023 Prepayments and accrued income 509 443 509 443 13 Creditors: amounts falling due within one year 2024 2023 Other taxes and social security 504 1,195 1,195 504 Page 16
Cuppa Squad Notes to the Accounts 14 Movement in funds Incoming resources At31 March Resources including At l April other 2023 Ealnsllosses expended 2024 Restricted funds: Restrlcted Income funds: 20,959 36,345 141,9951 15,309 Totol 20,959 36,345 141,9951 15,309 Unrestrirted funds: General funds 175 7,170 16,8141 531 Total funds 15 Analysis of net assets between funds 21,134 43,515 148,8081 15,840 Unrestrirted funds Restricted funds Totsl Fixed assets 185 185 Net current assets 346 15,309 15,309 15,655 15,840 531 16 Reconciliation of net debt At31 At l April 2023 March 2024 Cash flov Cash and cash equivalents 21,671 21,671 16,0211 16,0211 15,650 15,650 Net debt 21,671 16,0211 15,650 17 Commltments Pension commitments 2024 2023 The pension cost charge to the company amounted to.. 796 689 Page 17
Cuppa Squad Detailed Statement of Financial Activities forthe year ended 31 March 2024 Unrestricted funds Restricted funds Total funds Total funds 2024 2024 2024 2023 Income and endowments from: Donations and legacies Donations 7,158 7,158 36,345 43,503 786 Grants 36,345 36,345 60.357 61,143 7,158 Investments 12 12 12 12 Total Income and endowments 7,170 36,345 43,515 61,143 Expenditure on: Charitable activities Hypo boxes 215 215 136 215 215 136 Total of expenditure on charitsble activities 215 215 136 Other expenditure Bank loan and overdraft interest 22 payable 22 Employee costs Salarieslwages Pension costs Staff training 4,916 159 27,859 637 32,775 796 31,713 689 370 370 5,075 28,865 33,941 32,402 Premises costs Rent 2,400 2,400 2,4(Kl 2,4(H) General administrative costs, including depreciation and amortisation Depreciation Bank charges Advertising & marketing Travel General insurances Consulting Postage and couriers software, IT support and related costs 15 15 1,448 366 1,448 366 442 12 411 411 411 6,175 6,175 22 4,200 23 22 454 454 217 Meeting costs 193 451 644 337 Page 18
Cuppa Squad Detailed Statement of Financial Activities Subscriptions Sundry expenses Telephone & internet 55 129 184 169 169 72 296 296 258 1,326 8,864 10,190 6,164 Legal and professional costs Accountancy and bookkeeping Legal expenses 412 1,651 2,063 2,020 63 412 1,651 2,063 2,083 Total of expenditure of other costs Total expenditure Net gains on investments 6,814 41,780 48,593 40,671 6,814 41,995 48,808 40,807 Net lexpenditurel/income 356 15,6501 15,2931 20,336 Net lexpenditure)lincome before other gainslllossesl Other Gains 356 15,6501 15,2931 20,336 Net movement in funds 356 15,6501 15,2931 20,336 Reconciliation of funds: Total funds brought forward 175 20,959 21,134 798 Total funds carried forward 531 15,309 15,841 21,134 Page 19