## **Trustees’ Annual Report for the period** ## **From 01/01/2023 Period start date To 31/12/2023 Period end date** ## **Charity name: No Falls Foundation CIO** ## **Charity registration number: 1177494** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|To educate and inform about the risks of
falls from height.
To research the causes of falls from height.
To provide support to those affected by
falls from height.| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|The No Falls Foundation continued its
educational programme by attending a
number of exhibitions, conferences and
Health & Safety events throughout the
year.| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The trustees have considered the guidance
issued by the Charity Commission on
public benefit and remain satisfied that the
Foundation meets the requirements of the
guidance.| ## **Additional information (optional)** You may choose to include further statements where relevant about: ||SORP reference|| |---|---|---| |Policy on grant making|Para 1.38|| |Policy on social investment
including program related
investment|Para 1.38|Social investment does not form a material
part of the Foundation’s charitable and
investment activities.| |Contribution made by
volunteers|Para 1.38|Volunteers have assisted the Foundation in
educating and informing about the dangers
of falls from height and the importance of
safe working at height at various events.
Volunteers have also continued to
participate in the Foundation’s peer
mentoring programme| ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|In 2023, the No Falls Foundation continued
its efforts to promote safe working at height
by targeting a broad range of sectors. The
foundation took part in online events, in-
person conferences and health and safety
events.
2023 saw the planning of two major
projects for the Foundation.
In 2024, the No Falls Foundation will
launch its first major height safety
campaign, No Falls Week. The project
planning, resources and dedicated website
were all completed by the end of 2023
ready to launch the campaign in early
2024. The campaign is aimed at all sectors
where work at height takes place, to
promote safe work at height and create
opportunities to discuss the risks of work at
height and how to prevent falls.
The Foundation also worked on its first
research project, the UK Falls from Height
Study to be launched in 2024. The study is
in the form of a survey aimed at those who
have experienced, witnessed or
investigated a fall from height. The study
will provide evidence to support changes in
practices, standards and regulations that
could lead to the prevention of future falls
as well as allow deeper understanding of
the underlying causes of falls from height.
Additionally, the No Falls Foundation
continued to offer much-needed support to
individuals affected by falls. This was done
through financial assistance, guidance, and
its peer mentoring programme supported
by the Foundation’s ambassadors.| ## **Additional information (optional)** You may choose to include further statements where relevant about: |Achievements against
objectives set|Para 1.41| |---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|| |---|---|---| |Investment performance
against objectives|Para 1.41|| |Other||| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|The Foundation’s income for 2023 was
£80k, at similar levels to 2022.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The Foundation intends to hold reserves
equivalent to 12 months’ overheads to
afford the resilience to react and adapt to
unforeseen changes in circumstances.| |Amount of reserves held|Para 1.22|Retained surplus is £173,588, of which
earmarked as reserves is £50,000| |Reasons for holding zero
reserves|Para 1.22|Not applicable| |Details of fund materially in
deficit|Para 1.24|Not applicable| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|Not applicable| ## **Additional information (optional)** You may choose to include further statements where relevant about: |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the principal
risks facing the charity|Para 1.46|| |Other||| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|CIO Constitution| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|Charitable Incorporated Institution| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|A proportion of the trustees are nominated
by the Access Industry Form (AIF) and the
remainder are selected from safety
organisations, trade unions and other
related industry organisations. Individuals
are also selected who can bring particular
experience or skills to the board of trustees.| ## **Additional information (optional)** You may choose to include further statements where relevant about: Policies and procedures adopted for the induction Para 1.51 and training of trustees The charity’s organisational structure and any wider Para 1.51 network with which the charity works Relationship with any related Para 1.51 parties Other ## **Reference and Administrative details** |Charity name|No Falls Foundation| |---|---| |Other name the charity uses|| |Registered charity number|1177494| |Charity’s principal address|10 Queen Street Place
LONDON
EC4R 1BE| ||| ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||Peter Bennett OBE|Chair||Access IndustryForum| ||Gillian Walsh|Trustee||Access IndustryForum| ||John Bungay|Trustee||Access IndustryForum| ||Peter J Douglas|Trustee||Access IndustryForum| ||Joseph Andrew
Black|Trustee||Access Industry Forum| ||AnthonyG Seddon|Trustee||Access IndustryForum| ||Kenneth D
Johnson|Trustee||Access Industry Forum| ||Steffan Jan Groch|Trustee||| ||Clive Johnson|Trustee||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ## – Corporate trustees names of the directors at the date the report was approved **Director name** Not applicable Name of trustees holding title to property belonging to the charity |**Trustee name**|**Dates acted if not for whole year**|| |---|---|---| |Not applicable||| |||| |||| |||| |||| |||| ## **Funds held as custodian trustees on behalf of others** Description of the assets Not applicable held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** |**Type of**|**Name**|**Address**| |---|---|---| |**adviser**||| **Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** |**Signed** **on behalf of the**|**charity’s trustees**|**charity’s trustees**| |---|---|---| |**Signature(s)**
**Full name(s)**
**Position (eg Secretary,**
**Chair, etc)**
**Date**||| |||| ||Peter Bennett OBE|| ||
Chair|| ||22 October 2024|| ||22 October 2024|| **REGISTERED COMPANY NUMBER: CEO13495 (England and Wales) REGISTERED CHARITY NUMBER: 1177494** Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2023 for No Falls Foundation McDougall Johnstone Limited 280a St Vincent Street Glasgow G2 5RL No Falls Foundation ## Contents of the Financial Statements for the Year Ended 31 December 2023 |||Page|| |---|---|---|---| |Report of the Trustees|1|to|2| |Independent Examiner's Report||3|| |Statement of Financial Activities||4|| |Balance Sheet||5|| |Notes to the Financial Statements|6|to|9| |Detailed Statement of Financial Activities||10|| No Falls Foundation Report of the Trustees for the Year Ended 31 December 2023 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The objectives of the Charity are: 1. The advancement of health and the saving of lives through understanding and reducing the likelihood, impact and risk of falls from height and injuries sustained from objects falling from height, in particular but without prejudice to the generally of the foregoing, through education and research. 2. The relief of those in need by reason of ill-health, disability, financial hardship or other disadvantage following a fall from height or injuries sustained from objects falling from height, in particular but not exclusively by providing grants of financial assistance to individuals and organisations to assist with physical and mental rehabilitation. ## **Significant activities** The Foundation is committed to make grants to individuals and organisations. The Foundation provides advocacy, advice and information to the general public/mankind. The Foundation sponsors or undertakes research. ## **ACHIEVEMENT AND PERFORMANCE** The Foundation generated funds from charitable activity amounting to £79,846 (2022: £84,224) ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its constitution, through a Charitable Incorporated Organisation Constitution, which is governed by the trustees. ## **Risk management** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Company number** CEO13495 (England and Wales) ## **Registered Charity number** 1177494 ## **Registered office** C/O Bates Wells Braithwaite Thames Exchange 10 Queen Street Place London EC4R 1BE ## **Trustees** P Bennett G Walsh P J Douglas J Bungay A G Seddon K D Johnson C Johnson S J Groch Page 1 No Falls Foundation for the Year Ended 31 December 2023 ## Report of the Trustees ## **REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner** Ian McDougall McDougall Johnstone Limited 280a St Vincent Street Glasgow G2 5RL ## **Bankers** NatWest Approved by order of the board of trustees on 18 September 2024 and signed on its behalf by: P Bennett - Trustee Page 2 Independent Examiner's Report to the Trustees of No Falls Foundation ## **Independent examiner's report to the trustees of No Falls Foundation ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts 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 your 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: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts 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 4. the accounts 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)). 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. Ian McDougall McDougall Johnstone Limited 280a St Vincent Street Glasgow G2 5RL 27 September 2024 Page 3 No Falls Foundation ## Statement of Financial Activities for the Year Ended 31 December 2023 |2023
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
73,996
Other trading activities
2
5,850
**Total**
79,846
**EXPENDITURE ON**
**Raising funds**
Raising donations and legacies
-
-
**Charitable activities**
Charitable Activities
55,322
**Total**
55,322
**NET INCOME**
24,524
**RECONCILIATION OF FUNDS**
Total funds brought forward
149,064
**TOTAL FUNDS CARRIED FORWARD**
173,588|2022
Total
funds
£
59,540
24,684
84,224
7,330
7,330
41,482
48,812
35,412
113,652
149,064| |---|---| The notes form part of these financial statements Page 4 No Falls Foundation ## Balance Sheet 31 December 2023 |2023
Unrestricted
fund
Notes
£
**CURRENT ASSETS**
Debtors
5
8,949
Cash at bank
166,305
175,254
**CREDITORS**
Amounts falling due within one year
6
(1,666)
**NET CURRENT ASSETS**
173,588
**TOTAL ASSETS LESS CURRENT LIABILITIES**
173,588
**NET ASSETS**
173,588
**FUNDS**
7
Unrestricted funds
173,588
**TOTAL FUNDS**
173,588|2022
Total
funds
£
10,950
143,267
154,217
(5,153)
149,064
149,064
149,064
149,064
149,064| |---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023. The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 18 September 2024 and were signed on its behalf by: P Bennett - Trustee The notes form part of these financial statements Page 5 No Falls Foundation Notes to the Financial Statements for the Year Ended 31 December 2023 ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. OTHER TRADING ACTIVITIES** |Fundraising events
Membership Packages|2023
£
-
5,850
5,850|2022
£
9,484
15,200
24,684| |---|---|---| ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022. Page 6 No Falls Foundation Notes to the Financial Statements - continued for the Year Ended 31 December 2023 ## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other trading activities
**Total**
**EXPENDITURE ON**
**Raising funds**
Raising donations and legacies
**Charitable activities**
Charitable Activities
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**5.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
**6.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Accrued expenses||Unrestricted
fund
£
59,540
24,684
84,224
7,330
7,330
41,482
48,812
35,412
113,652
149,064
2023
2022
£
£
8,949
10,950
2023
2022
£
£
170
793
1,496
4,360
1,666
5,153| |---|---|---| Page 7 No Falls Foundation Notes to the Financial Statements - continued for the Year Ended 31 December 2023 ## **7. MOVEMENT IN FUNDS** |**MOVEMENT IN FUNDS**|||| |---|---|---|---| |||Net|| |||movement|At| ||At 1.1.23|in funds|31.12.23| ||£|£|£| |**Unrestricted funds**|||| |General fund|149,064|24,524|173,588| |**TOTAL FUNDS**|149,064|24,524|173,588| |Net movement in funds, included in the above are as follows:|||| |**Unrestricted funds**|Incoming
resources
£|Resources
expended
£|Movement
in funds
£| |General fund|79,846|(55,322)|24,524| |**TOTAL FUNDS**|79,846|(55,322)|24,524| |**Comparatives for movement in funds**|||| |**Unrestricted funds**|At 1.1.22
£|Net
movement
in funds
£|At
31.12.22
£| |General fund|113,652|35,412|149,064| |**TOTAL FUNDS**|113,652|35,412|149,064| |Comparative net movement in funds, included in the above are as follows:|||| |**Unrestricted funds**|Incoming
resources
£|Resources
expended
£|Movement
in funds
£| |General fund|84,224|(48,812)|35,412| |**TOTAL FUNDS**|84,224|(48,812)|35,412| Page 8 No Falls Foundation Notes to the Financial Statements - continued for the Year Ended 31 December 2023 ## **7. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |||Net|| |---|---|---|---| |||movement|At| ||At 1.1.22|in funds|31.12.23| ||£|£|£| |**Unrestricted funds**|||| |General fund|113,652|59,936|173,588| |**TOTAL FUNDS**|113,652|59,936|173,588| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**|Incoming
Resources
resources
expended
£
£|Movement
in funds
£| |---|---|---| |General fund|164,070
(104,134)|59,936| |**TOTAL FUNDS**|164,070
(104,134)|59,936| ## **8. RELATED PARTY DISCLOSURES** Companies of which Mr. P Bennett is a director, made donations in the year totalling £46,520 (2022: £43,404). Companies of which Ms. G Walsh is a director, made donations in the year totalling £38,839 (2022: £36,699). The following balances are due to be received at the year end 31 December 2023: - Prefabricated Access Suppliers' and Manufacturers' Association Ltd (PASMA): £2,365 (2022: £2,532) - The Ladder Association: £1,484 (2022: £1,218) Payments totalling £12,000 (2022: £Nil) were made to companies of which Mr. P Bennett is a director. Page 9 No Falls Foundation Detailed Statement of Financial Activities for the Year Ended 31 December 2023 |Detailed Statement of Financial Activities
for the Year Ended 31 December 2023||| |---|---|---| ||2023|2022| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|73,996|59,379| |Gift aid|-|161| |**Other trading activities**|73,996|59,540| |Fundraising events|-|9,484| |Membership Packages|5,850|15,200| ||5,850|24,684| |**Total incoming resources**|79,846|84,224| |**EXPENDITURE**||| |**Raising donations and legacies**||| |Fundraising expenses|-|7,330| |**Charitable activities**||| |Insurance|851|834| |Telephone|247|-| |Travel reimbursement|238|-| |Advertising|1,501|684| |Consultancy Fees|48,445|36,429| |Computer & Software|-|205| |Grants to institutions|2,000|1,425| |**Support costs**|53,282|39,577| |**Other**||| |Accountancy|1,336|1,300| |**Governance costs**||| |Bank charges|704|605| |Total resources expended|55,322|48,812| |**Net income**|24,524|35,412| This page does not form part of the statutory financial statements Page 10 **REGISTERED COMPANY NUMBER: CEO13495 (England and Wales) REGISTERED CHARITY NUMBER: 1177494** Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2023 for No Falls Foundation McDougall Johnstone Limited 280a St Vincent Street Glasgow G2 5RL No Falls Foundation ## Contents of the Financial Statements for the Year Ended 31 December 2023 |||Page|| |---|---|---|---| |Report of the Trustees|1|to|2| |Independent Examiner's Report||3|| |Statement of Financial Activities||4|| |Balance Sheet||5|| |Notes to the Financial Statements|6|to|9| |Detailed Statement of Financial Activities||10|| No Falls Foundation Report of the Trustees for the Year Ended 31 December 2023 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The objectives of the Charity are: 1. The advancement of health and the saving of lives through understanding and reducing the likelihood, impact and risk of falls from height and injuries sustained from objects falling from height, in particular but without prejudice to the generally of the foregoing, through education and research. 2. The relief of those in need by reason of ill-health, disability, financial hardship or other disadvantage following a fall from height or injuries sustained from objects falling from height, in particular but not exclusively by providing grants of financial assistance to individuals and organisations to assist with physical and mental rehabilitation. ## **Significant activities** The Foundation is committed to make grants to individuals and organisations. The Foundation provides advocacy, advice and information to the general public/mankind. The Foundation sponsors or undertakes research. ## **ACHIEVEMENT AND PERFORMANCE** The Foundation generated funds from charitable activity amounting to £79,846 (2022: £84,224) ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its constitution, through a Charitable Incorporated Organisation Constitution, which is governed by the trustees. ## **Risk management** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Company number** CEO13495 (England and Wales) ## **Registered Charity number** 1177494 ## **Registered office** C/O Bates Wells Braithwaite Thames Exchange 10 Queen Street Place London EC4R 1BE ## **Trustees** P Bennett G Walsh P J Douglas J Bungay A G Seddon K D Johnson C Johnson S J Groch Page 1 No Falls Foundation for the Year Ended 31 December 2023 ## Report of the Trustees ## **REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner** Ian McDougall McDougall Johnstone Limited 280a St Vincent Street Glasgow G2 5RL ## **Bankers** NatWest Approved by order of the board of trustees on 18 September 2024 and signed on its behalf by: P Bennett - Trustee Page 2 Independent Examiner's Report to the Trustees of No Falls Foundation ## **Independent examiner's report to the trustees of No Falls Foundation ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts 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 your 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: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts 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 4. the accounts 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)). 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. Ian McDougall McDougall Johnstone Limited 280a St Vincent Street Glasgow G2 5RL 27 September 2024 Page 3 No Falls Foundation ## Statement of Financial Activities for the Year Ended 31 December 2023 |2023
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
73,996
Other trading activities
2
5,850
**Total**
79,846
**EXPENDITURE ON**
**Raising funds**
Raising donations and legacies
-
-
**Charitable activities**
Charitable Activities
55,322
**Total**
55,322
**NET INCOME**
24,524
**RECONCILIATION OF FUNDS**
Total funds brought forward
149,064
**TOTAL FUNDS CARRIED FORWARD**
173,588|2022
Total
funds
£
59,540
24,684
84,224
7,330
7,330
41,482
48,812
35,412
113,652
149,064| |---|---| The notes form part of these financial statements Page 4 No Falls Foundation ## Balance Sheet 31 December 2023 |2023
Unrestricted
fund
Notes
£
**CURRENT ASSETS**
Debtors
5
8,949
Cash at bank
166,305
175,254
**CREDITORS**
Amounts falling due within one year
6
(1,666)
**NET CURRENT ASSETS**
173,588
**TOTAL ASSETS LESS CURRENT LIABILITIES**
173,588
**NET ASSETS**
173,588
**FUNDS**
7
Unrestricted funds
173,588
**TOTAL FUNDS**
173,588|2022
Total
funds
£
10,950
143,267
154,217
(5,153)
149,064
149,064
149,064
149,064
149,064| |---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023. The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 18 September 2024 and were signed on its behalf by: P Bennett - Trustee The notes form part of these financial statements Page 5 No Falls Foundation Notes to the Financial Statements for the Year Ended 31 December 2023 ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. OTHER TRADING ACTIVITIES** |Fundraising events
Membership Packages|2023
£
-
5,850
5,850|2022
£
9,484
15,200
24,684| |---|---|---| ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022. Page 6 No Falls Foundation Notes to the Financial Statements - continued for the Year Ended 31 December 2023 ## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other trading activities
**Total**
**EXPENDITURE ON**
**Raising funds**
Raising donations and legacies
**Charitable activities**
Charitable Activities
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**5.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
**6.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Accrued expenses||Unrestricted
fund
£
59,540
24,684
84,224
7,330
7,330
41,482
48,812
35,412
113,652
149,064
2023
2022
£
£
8,949
10,950
2023
2022
£
£
170
793
1,496
4,360
1,666
5,153| |---|---|---| Page 7 No Falls Foundation Notes to the Financial Statements - continued for the Year Ended 31 December 2023 ## **7. MOVEMENT IN FUNDS** |**MOVEMENT IN FUNDS**|||| |---|---|---|---| |||Net|| |||movement|At| ||At 1.1.23|in funds|31.12.23| ||£|£|£| |**Unrestricted funds**|||| |General fund|149,064|24,524|173,588| |**TOTAL FUNDS**|149,064|24,524|173,588| |Net movement in funds, included in the above are as follows:|||| |**Unrestricted funds**|Incoming
resources
£|Resources
expended
£|Movement
in funds
£| |General fund|79,846|(55,322)|24,524| |**TOTAL FUNDS**|79,846|(55,322)|24,524| |**Comparatives for movement in funds**|||| |**Unrestricted funds**|At 1.1.22
£|Net
movement
in funds
£|At
31.12.22
£| |General fund|113,652|35,412|149,064| |**TOTAL FUNDS**|113,652|35,412|149,064| |Comparative net movement in funds, included in the above are as follows:|||| |**Unrestricted funds**|Incoming
resources
£|Resources
expended
£|Movement
in funds
£| |General fund|84,224|(48,812)|35,412| |**TOTAL FUNDS**|84,224|(48,812)|35,412| Page 8 No Falls Foundation Notes to the Financial Statements - continued for the Year Ended 31 December 2023 ## **7. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |||Net|| |---|---|---|---| |||movement|At| ||At 1.1.22|in funds|31.12.23| ||£|£|£| |**Unrestricted funds**|||| |General fund|113,652|59,936|173,588| |**TOTAL FUNDS**|113,652|59,936|173,588| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**|Incoming
Resources
resources
expended
£
£|Movement
in funds
£| |---|---|---| |General fund|164,070
(104,134)|59,936| |**TOTAL FUNDS**|164,070
(104,134)|59,936| ## **8. RELATED PARTY DISCLOSURES** Companies of which Mr. P Bennett is a director, made donations in the year totalling £46,520 (2022: £43,404). Companies of which Ms. G Walsh is a director, made donations in the year totalling £38,839 (2022: £36,699). The following balances are due to be received at the year end 31 December 2023: - Prefabricated Access Suppliers' and Manufacturers' Association Ltd (PASMA): £2,365 (2022: £2,532) - The Ladder Association: £1,484 (2022: £1,218) Payments totalling £12,000 (2022: £Nil) were made to companies of which Mr. P Bennett is a director. Page 9 No Falls Foundation Detailed Statement of Financial Activities for the Year Ended 31 December 2023 |Detailed Statement of Financial Activities
for the Year Ended 31 December 2023||| |---|---|---| ||2023|2022| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|73,996|59,379| |Gift aid|-|161| |**Other trading activities**|73,996|59,540| |Fundraising events|-|9,484| |Membership Packages|5,850|15,200| ||5,850|24,684| |**Total incoming resources**|79,846|84,224| |**EXPENDITURE**||| |**Raising donations and legacies**||| |Fundraising expenses|-|7,330| |**Charitable activities**||| |Insurance|851|834| |Telephone|247|-| |Travel reimbursement|238|-| |Advertising|1,501|684| |Consultancy Fees|48,445|36,429| |Computer & Software|-|205| |Grants to institutions|2,000|1,425| |**Support costs**|53,282|39,577| |**Other**||| |Accountancy|1,336|1,300| |**Governance costs**||| |Bank charges|704|605| |Total resources expended|55,322|48,812| |**Net income**|24,524|35,412| This page does not form part of the statutory financial statements Page 10