## Freedom4Girls UK 

Charity number 1177566 

Annual Report and Financial Statements for the year ended 31 March 2023 


_Group's logo_ 






## Freedom4Girls UK 

Annual Report and Financial Statements for the year ended 31 March 2023 

|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 5|
|Examiner's report|6|
|Receipts and payments account|7|
|Statement of assets and liabilities|8|
|Notes to the accounts|9 to 11|



## **Prepared by West Yorkshire Community Accountancy Service CIO** 

1 



## Freedom4Girls UK 

## Trustees' report for the year ended 31 March 2023 

## **Reference and administrative details of the charity, its trustees and advisors** 

The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates** 

**Position** Roopen Kalirai Chair Bettina Leslie Sonia Kumari Megan Thomas Danielle Perro Mike McAughtrie Chair Louisa Jane Braunholtz-Speight Chebet Chesaina Linda Shumba 

**Dates** Resigned 26th April 2022 Resigned 26th April 2022 Resigned 26th April 2022 Resigned 26th April 2022 Appointed 25 January 2022 Appointed 12 December 2022 Resigned 26 May 2023 Appointed 12 December 2022 Appointed 16 June 2023 

**Charity number** 

1177566 

Registered in England and Wales 

## **Registered and principal address** 

**Registered and principal address Bankers** 15 Roundhay View Barclays Bank UK PLC Leeds 1 Churchill Place LS8 4DX London. E14 5HP 

## **Independent examiner** 

Sarah Coates  MAAT **West Yorkshire Community Accountancy Service CIO** Stringer House 34 Lupton Street Leeds LS10 2QW 

## **Structure, governance and management** 

The charity is a Charitable Incorporated Organisation (CIO) association formed on 16 March 2018 and is governed by a constitution as amended 18 July 2020. 

## **Method of recruitment and appointment of trustees** 

The trustees of the charity are appointed by the members at the AGM. 

## **Mission statement** 

The mission of Freedom4Girls is to reduce gender inequality through the reduction of period poverty. 

2 



## Freedom4Girls UK Trustees' report (continued) for the year ended 31 March 2023 

## **Objectives and activities** 

## **The charity's objects** 

- i. The prevention or relief of poverty among women and girls anywhere in the UK and worldwide by providing and assisting in the provision of sanitary products such as sustainable, washable reusable pads, mooncups or disposables where they are needed. 

- a. Donated disposable products provided through partnerships with period product developers and members of the public donations; 

- b. The donation of re-usable, washable pads through production lines in Leeds, UK and regions of East Africa; c. The donation of re-usable, washable menstrual cups through a partnership with private, menstrual cup corporation(s). 

- ii. The advancement of education in the UK and worldwide in the subject of menstruation and sanitary protection and to promote research into the economic, social and environmental impacts of period poverty in the UK and worldwide and to make results of this research available to the public. For the purposes of this clause “period poverty” means a lack of access to sanitary products due to financial constraints. 

- iii. Supporting in the wider campaign towards gender and menstrual equity, such that all who menstruate, experience menstruation with dignity and safety. 

- iv. Commissioning and conducting research that plays a fundamental part in health and socio-economic impact assessments that the work Freedom4Girls conducts and in the learning of socio-economic inequality resulting from misconceptions and negative stereotypes regarding menstruation, gender stereotypes and lack of opportunity for women. 

- v. Contributing in the wider campaign that advocates for the rights of women, girls and those who menstruate, as well as being at the forefront of activism that impacts and influences national policy. 

## **The charity's main activities** 

## **1) Provision of Products:** 

Freedom4Girls work to support women, girls and those who menstruate with access to a choice of period products. We do this by supporting in the provision of products that are donated to us by members of the public, product providers and businesses. 

We are fortunate enough to have partnerships with larger product providers, who donate a large numbers of products to us. 

Through our formed partnerships and collaborations with community groups, third sector organisations and some statutory, we donate a combination of disposable pads, tampons and washable reusable products to those most in need. 

## **2) Creation of Washable Reusable Pads:** 

As an organisation committed to tackling period poverty, supporting those in low economic situations and in reducing waste, both in the UK and our East Africa projects, we are passionate about both sewing workshops we deliver, Leeds and Mombasa, Kenya. 

As well as creating the washable, reusable pads, we are proud that our volunteer led sewing workshops support in enhancing the self-esteem, confidence and in reducing social isolation of groups of women within our community. 

## **3) The Education Workshop:** 

The main focus of the education workshop is to allow for young women and girls to feel confident and comfortable about their periods and their bodies. This has been a success by delivering the sessions both in youth groups and academic institutions. The feedback from the UK led work has been that those with low confidence have been better at discussing their periods and general wellbeing with trusted support staff. 

3 



## Freedom4Girls UK 

## Trustees' report (continued) for the year ended 31 March 2023 

## **Objectives and activities (continued)** 

## **The charity's objects** 

Commencing in roughly August 2021 and in the period that led to the 2021 AGM, Freedom4Girls has focused significantly on supporting itself in terms of structural development, concentrating on the development of effective policies and procedures, including drafts of: 

- Trustee Responsibilities, (Appendix A to the Constitution); 

- Operations Team Responsibilities; 

- Grievances & Complaints; 

- Staff Code of Conduct; 

- Forming Partnerships; 

- Supervision Policy; 

- Volunteers Policy; 

- Communications Policy. 

The organisation is also working on the development of a Business & Strategy Plan that contains priority ordered objectives. 

Throughout this period, the organisation’s support from volunteers has also increased exponentially. Freedom4Girls currently has two student placements, three remote administrative support volunteers and four operational volunteers who assist with a substantial part of the organisation’s core business, specifically ensuring the effective operation of the donation station and distribution of product provision. 

## **Public benefit statement** 

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit. 

## **Achievements and performance** 

## UK Period Product Provision 

We continue to provide period products to those in need  - more than 18,000 packs provided in the 2022/2023 period via more than 60 organisations and community groups in the city. The links with period product companies we established in the previous years have enabled us to deal with a rise in demand (the cost of living crisis has meant that more people are simply unable to afford basic necessities) as well as from donation stations. This has mostly been focused on Leeds but we have distributed some in Sheffield too. After meeting the company  Modibodi at the Global Period Poverty Forum  we have taken delivery of a significant number of period pants and swimsuits they make  to distribute. This is a more sustainable way of operating and we hope to continue to deliver these options alongside the disposable products. 

## UK menstrual health education 

This project continues to develop and thrive in a variety of education settings. The project adds specialist knowledge to the PSHE strand of the curriculum  as well as enabling educators to be more confident in teaching about menstrual health and related topics. There remains substantial need for education in this area and we expect this to be a particularly  crucial element of our work going forwards. As well as schools we are involved in supporting community groups and others to access this crucial information. We aim to empower young people and others in this area in order to promote dignity and independence. 

## Kenya 

Our work in Kenya is extremely important to us and to the people it helps. We have continued, via our staff in the country and the input of key staff based here, to deliver sessions to large number of girls in schools. These sessions, which break down taboos and offer clear, memorable information about menstruation and sexual health, receive excellent feedback from both students and their teachers. 

4 



## Freedom4Girls UK 

## Trustees' report (continued) for the year ended 31 March 2023 

## **Achievements and performance (continued)** 

A crucial component of this work is providing washable, reusable pads and pants in bags to girls who receive the sessions. This then enables them to attend school with dignity during their periods with all the learning and inclusion benefits this brings. 

We have partnered with Alpine Group  - a large fabric manufacturer  - to provide offcuts of fabric to us from Egypt which we can use for the kits provided to girls. The first shipment is due in 2023 and we have signed an agreement going forward. 

We continue to have productive interactions with local government and NGO officials in the country with a view to increasing our impact. 

## Sewing workshops 

As we get back to a kind of normal post lockdowns etc we have had excellent attendance at the Sewing workshops and have expanded these. As well as providing valuable reusable packs for those in need these workshops provide and a safe, creative space for our sewers which has a positive impact on their wellbeing. We have 4 separate spaces in Leeds including one which is moving to two sessions per week as well as people who sew at home. We welcome the Hebden Bridge sewing ladies and extend our deepest thanks to all our sewers and volunteers. 

## Period Positive Spaces 

Over the last 12 months we have been able to engage with and encourage over 100 different organisations on providing free period products within their bathrooms. Over 30 organisations have signed up to be Period Positive Spaces with Freedom4girls to date. 

## Public Outreach and Recognition 

This year we have continued to provide specialist insight on menstrual health matters to a huge variety of media outlets on a regular basis. This has enabled us to influence policy on menstrual issues and to ensure that we are known and respected for our knowledge as well as our services. 

Tina Leslie, our founder, was presented with an MBE at Buckingham Palace for her work in the community, specifically with Freedom4Girls. 

We also attended, and Tina spoke at the Global Period Poverty Forum in Brisbane, Australia. This was very helpful for us as we were able to forge partnerships with Modibodi and Alpine textiles whilst away. This has enabled us to provide more reusable packs in Kenya and a large selection of period pants and swimwear in England. As well as this we were able to meet and network with many organisations from across the world whilst learning about best practice globally. 

We have collaborated with Amazon on their Alexa platform. When questions are asked about periods Alexa answers “Freedom4Girls says…” 

There has been substantial work to update and improve our new website which is due to go live in the Autumn. 

As well as our established partnerships with Hey Girls UK, Initial, Modibodi, Bodyform, PHS and Tesco we have been pleased to receive other income from  one off donations and funds from charity events from a variety of sources. We are extremely grateful for the work that has been put in to support our work by these organisations and by individuals who have donated throughout the year. 

## **Financial review** 

The net receipts for the year were £19,077, including net receipts of £23,568 on unrestricted funds and net payments of £4,491 on restricted funds after transfers. 

## **Reserves policy** 

The charity's free reserves, at the year end were £40,608. 

Approved by the board of trustees on …………..……...……. 

Signed: ………………..………….   (Trustee) 

Name: ……………..…..…………. 

5 



## Freedom4Girls UK 

## Independent examiner's report to the trustees of Freedom4Girls UK 

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2023, which are set out on pages 7 to 11. 

## **Responsibilities and basis of report** 

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). 

I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records. 

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. 

Signed:  ……………………………………            Name:   Sarah Coates  MAAT 

Date:  ……………………. 

## **West Yorkshire Community Accountancy Service CIO** 

Stringer House 34 Lupton Street Leeds LS10 2QW 

6 



## Freedom4Girls UK 

## Receipts and payments account for the year ended 31 March 2023 

|Notes<br>2023<br>Unrestricted<br>funds<br>£<br>**Receipts**<br>Grants and donations<br>(2)<br>89,729<br>Sales<br>-<br>Other income<br>-<br>**Total receipts**<br>89,729<br>**Payments**<br>Accounting support<br>1,569<br>Independent examination fee<br>660<br>Administrative support<br>9,934<br>Bank charges<br>724<br>Education sessions<br>2,941<br>Marketing and merchandise<br>5,840<br>Infrastructure development<br>18,628<br>Insurance<br>447<br>IT support<br>1,378<br>Product provision<br>2,380<br>Sewing workshops<br>8,974<br>UK external events<br>3,562<br>UK internal events<br>528<br>Volunteer travel expenses<br>7,138<br>Subscriptions<br>-<br>Sundries<br>-<br>Fundraising<br>290<br>Travel expense<br>168<br>Equipment<br>821<br>Printing, postage and stationery<br>179<br>**Total payments**<br>66,161<br>**Net receipts / (payments)**<br>23,568<br>**Fund balances brought forward**<br>21,840<br>**Fund balances carried forward**<br>(3)<br>40,608|2023<br>Restricted<br>funds<br>£<br>35,116<br>-<br>-<br>35,116<br>-<br>-<br>1,354<br>37<br>7,815<br>750<br>116<br>2,265<br>-<br>8,597<br>15,593<br>-<br>-<br>2,169<br>-<br>-<br>-<br>911<br>-<br>-<br>39,607<br>(4,491)<br>51,306<br>51,615|2023<br>Total<br>funds<br>£<br>124,845<br>-<br>-<br>124,845<br>1,569<br>660<br>11,288<br>761<br>10,756<br>6,590<br>18,744<br>2,712<br>1,378<br>10,977<br>24,567<br>3,562<br>528<br>9,307<br>-<br>-<br>290<br>1,079<br>821<br>179<br>105,768<br>19,077<br>73,146<br>92,223|2022<br>Total<br>funds<br>£<br>86,243<br>1,192<br>5,391<br>92,826<br>1,596<br>660<br>7,541<br>474<br>9,905<br>5,111<br>8,645<br>436<br>1,098<br>5,605<br>33,301<br>-<br>-<br>2,827<br>182<br>755<br>563<br>-<br>-<br>-<br>78,699<br>14,127<br>59,019<br>73,146|
|---|---|---|---|



7 



## Freedom4Girls UK 

## Statement of assets and liabilities 

|as at 31 March 2023<br>2023<br>Unrestricted<br>£<br>**Cash funds**<br>Bank account<br>40,608<br>PayPal<br>-<br>**Total cash funds**<br>40,608<br>**Debtors and prepayments**<br>Prepayments<br>**Assets retained for the charity's own use**<br>Chrome book laptop<br>**Liabilities**<br>Accruals|2023<br>Restricted<br>£<br>51,615<br>-<br>51,615|2023<br>Total<br>£<br>92,223<br>-<br>92,223<br>2023<br>£<br>1,399<br>1,399<br>2023<br>£<br>1,080<br>1,080|2022<br>Total<br>£<br>68,208<br>4,938<br>73,146|
|---|---|---|---|



The financial statements were approved by the board of trustees on …………..……...……. 

Signed: ……………...………….….    (Trustee) 

Name: ……………..…..…………. 

8 



## Freedom4Girls UK 

## Notes to the accounts 

## for the year ended 31 March 2023 

## **1 Accounting policies** 

## **Basis of accounting** 

The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis. 

There has been no change to the accounting policies since last year. 

No changes have been made to the accounts for previous years. 

## **Taxation** 

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates. 

## **Fund accounting** 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. 

Designated funds are unrestricted funds earmarked by the trustees for particular purposes. 

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. 

Further explanation of the nature and purpose of each fund is included in the notes to the accounts. 

9 



## Freedom4Girls UK 

## Notes to the accounts continued 

## for the year ended 31 March 2023 

|**2 Grants and donations**<br>Hey Girls UK funding<br>Leeds City Council (LCC) MICE<br>Rainer and Doreen Burchett Charitable Foundn.<br>Royal Society of RSA<br>Scurrah Wainwright<br>St James Place<br>Unite Bradford<br>Unity in Poverty Action- Welfare support fund<br>Awards For All<br>Co-op<br>Edith Maud Ellis Trust fund<br>Hey Neighbour Grant<br>National Survivor User Network<br>NHS Leeds CCG<br>Fundraising and individual donations<br>Corporate donations<br>Other donations<br>**3 Restricted funds**<br>Balance b/f<br>£<br>Royal Society of RSA<br>1,469<br>Uganda Project Delivery<br>126<br>517<br>Edith Maud Trust<br>1,580<br>St James Place<br>2,470<br>UK Project Delivery<br>5,229<br>Black Women's Menstrual Health<br>61<br>Hey Neighbour<br>2,430<br>Awards For All<br>2,512<br>Make The Switch<br>990<br>Co-op Community Fund<br>2,708<br>Hey Girls<br>4,605<br>Masons<br>4,497<br>LCC MICE<br>300<br>UK Education<br>2,556<br>Rentokil Initial<br>5,945<br>UK Product Provision<br>1,865<br>Leeds City Council<br>11,350<br>Unite Bradford<br>90<br>NHS CCG<br>6<br>Scurrah Wainwright<br>-<br>Hey Girls UK funding<br>-<br>-<br>51,306<br>Corporate Social<br>Responsibility Uganda<br>Rainer and Doreen Burchett<br>Charitable Foundn.<br>Unity in Poverty Action-<br>Welfare Support Fund|2023<br>Unrestricted<br>funds<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>28,126<br>37,261<br>24,342<br>89,729<br>Incoming<br>£<br>1,000<br>-<br>-<br>-<br>5,000<br>5,021<br>-<br>-<br>-<br>2,325<br>-<br>-<br>-<br>150<br>1,887<br>3,308<br>485<br>-<br>360<br>-<br>3,000<br>2,580<br>5,000<br>5,000<br>35,116|2023<br>Restricted<br>funds<br>£<br>5,000<br>150<br>3,000<br>1,000<br>2,580<br>5,000<br>360<br>5,000<br>-<br>-<br>-<br>-<br>-<br>-<br>1,508<br>6,498<br>5,020<br>35,116<br>Outgoing<br>£<br>875<br>4,926<br>517<br>1,580<br>4,429<br>470<br>-<br>479<br>2,512<br>12<br>1,294<br>3,562<br>2,983<br>-<br>745<br>6,353<br>-<br>4,214<br>210<br>6<br>3,000<br>-<br>1,440<br>-<br>39,607|2023<br>Total<br>funds<br>£<br>5,000<br>150<br>3,000<br>1,000<br>2,580<br>5,000<br>360<br>5,000<br>-<br>-<br>-<br>-<br>-<br>-<br>29,634<br>43,759<br>29,362<br>124,845<br>Transfers<br>£<br>-<br>4,800<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>4,800|2022<br>Total<br>funds<br>£<br>4,920<br>300<br>3,000<br>9,000<br>-<br>2,500<br>-<br>-<br>9,993<br>1,946<br>2,500<br>2,430<br>500<br>500<br>27,331<br>13,139<br>8,184<br>86,243<br>Balance c/f<br>£<br>1,594<br>-<br>-<br>-<br>3,041<br>9,780<br>61<br>1,951<br>-<br>3,303<br>1,414<br>1,043<br>1,514<br>450<br>3,698<br>2,900<br>2,350<br>7,136<br>240<br>-<br>-<br>2,580<br>3,560<br>5,000<br>51,615|
|---|---|---|---|---|



10 



## Freedom4Girls UK 

## Notes to the accounts continued 

for the year ended 31 March 2023 

## **3 Restricted funds continued** 

## **Purpose of restriction** 

## **Fund name** 

Royal Society of RSA Uganda Project Delivery 

Upscaling the provision of reusable period packs in Kilifi, Kenya. For menstrual health education and product provision. The transfer was from unrestricted funds to support project costs. For menstrual health education and product provision. 

Corporate Social Responsibility Uganda Edith Maud Trust St James Place UK Project Delivery 

Period pad sewing workshops in Uganda. For Sewing workshops. For UK menstrual health education and menstrual awareness campaigns and reusable pad sewing workshops and product provision. Towards the Black Women’s Menstrual Health Project. 

Black Women's Menstrual Health Hey Neighbour Awards For All Make The Switch 

Hey Neighbour Towards community sew-a-pad workshops. Awards For All Towards community sewing workshops in Leeds. Make The Switch Make the Switch Campaign work to encourage the use of reusable period products. Co-op Community Fund For sewing workshops Hey Girls Make the Switch Campaign work to encourage the use of reusable period products. Masons To fund delivery of a project designed to campaign for and create environmentally friendly period products LCC MICE Towards general organisational work UK Education Make the Switch Campaign work to encourage the use of reusable period products. Rentokil Initial For UK education UK Product Provision For UK menstrual health education and menstrual awareness campaigns and reusable pad sewing workshops and product provision. Leeds City Council General organizational work. Unite Bradford Product provision in Bradford. NHS CCG Assembly and distribution of well-being packs within Leeds. Rainer and Doreen Burchett For menstrual health education and product provision in Kenya. Charitable Foundn. Scurrah Wainwright Towards core costs. Hey Girls UK funding Make the Switch Campaign work to encourage the use of reusable period products. Unity in Poverty ActionTowards the costs of delivering period and Hygiene products to those in Welfare Support Fund need in the Leeds area. 

## **4 Trustee expenses** 

No trustee received any expenses during this year or the previous year. 

## **5 Trustee remuneration and benefits** 

No trustee received any remuneration or benefit during this or the previous year. 

11 




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Freedom4Girls UK Year end adjustments   Accounting period:  Completed by:   Sarah Coates 1-Apr-22 31-Mar-23<br> Year end adjustments   Initial amount   Notes / comments   Fund  client software  Adjustments already in   Additional adjustments   Final figures for accounts<br>Current assets  Fraction   Amount   This yr   Last yr<br>Stock<br>                    -                       -                       -<br>Debtors<br>Amounts owed by subsidiary company Client software accounts receivable                     -                        -                        -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                        -<br>Prepayments                     -                        -                        -                        -<br> Van Insurance              1,975.00  13.12.2022 - 12.12.2022   St James Place:St James Place Van funds             1,398.96             1,398.96                     -                       -                       -                       -                       -                       -                       -                       -                       -                       -<br>Accrued income                     -               1,398.96             1,398.96                      -<br>Other debtors  Grants receivable                      -                        -                        -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                        -<br> Funds held by payroll co.  Overpaid PAYE / NI  VAT receivable  Staff advances / loans etc                      -                        -                        -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                        -<br> Current liabilities Accruals for grants payable                     -                       -                       -                       -                       -<br>Bank loans repayable within 1 yr - link to scheduleCreditors  Per loan schedule  Client software accounts payable                     -                        -                       -                        -                       -                       -                        -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                        -                       -<br>Amounts owed to subsidiary companyAmounts received on account for contracts / performance related grantsAccruals                     -                       -                       -                        -                       -                       -                        -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                        -                       -                       -<br>Deferred income - up t 1 yrTaxation and social securityOther creditors  WYCAS  If deferring a grant longer than 1 yr - start with the whole grant balance in this section and deduct the portion relating to future years and link to the long term section below.  PAYE & NI if paid by client  VAT if VAT registered                      -                       -                       -               1,080.00            1,080.00                     -                       -               1,080.00            1,080.00                     -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                 660.00              660.00                     -                       -<br> Pensions if paid by client                      -                        -                        -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                        -<br> Long term liabilities Bank loans - link to schedule<br>Deferred income - more than 1 yrOther long term liabilities  Per loan schedule                      -                        -                       -                       -                        -                       -                       -                       -                        -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                       -                        -                       -                       -<br>**----- End of picture text -----**<br>




## **Freedom4Girls UK Management letter issues for the accounting period 1 April 2022 to 31 March 2023.** 

Please take some time at your next meeting to consider the following issues arising from our work. 

**Priority 1** issues must be addressed promptly, providing evidence that they have been actioned provided for the next accounting year. **Priority 2** issues are good practice and will improve your organisation's financial management systems. **Priority 3** issues are for your information or requests from WYCAS. 

Support to action any of these points is available from WYCAS. 


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Priority<br>Issue Recommendation / Tips for improvement (1=High)<br>Approval and signing the accounts - As trustees you are required to  Please have a careful read through the accounts and make sure<br>approve and sign the accounts, including the trustees annual report.  you are happy with the text and the figures. We encourage you to<br>pay particular attention to the balances on the restricted funds note  3<br>(if there is one) and also on the commentary about the reserves in<br>the trustees annual report.<br>Pages to sign Please sign pages 5 and 8 in black ink<br>Compliance with your governing document - Whilst there are no  If you are thinking about any significant change in your activities or<br>specific issues arising from the independent examination, we are  engaging a trustee or a close relative to do some work for the<br>using this opportunity to remind trustees to have an understanding of  charity, the governing document is the first place to check to see<br>their own charity's rules - ie. the constitution, trust deed or  what is possible.<br>3<br>memorandum and articles of association. Please ask your fellow  We would also encourage trustees to refer to the Charity<br>trustees if you have not had access to the governing document. Commission's guidance for more general information about your<br>responsibilities. This is a really helpful guide and is very user<br>friendly. It can be found here:<br>The Essential Trustee - Charity Commission Guidance<br>Filing deadline for CIOs. As the organisation is a CIO you must  31 January 2024<br>complete an online annual return and upload pdf accounts via the<br>Charity Commission website by the date shown opposite. Do not<br>scan your signed accounts, please use the pdf accounts that we sent<br>you after the accounts were approved which show the name of the<br>person who signed the accounts and the date signed.<br>**----- End of picture text -----**<br>





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Please remember to update the Charity Commission when trustees  The charity register details must be up-to-date at all times.<br>join or leave the charity.<br>1<br>Please remember to complete the WYCAS online survey. See link on management letter or request a printed copy from your<br>3<br>community accountant.<br>Minutes I have a small amount of information in relation to minutes of<br>meetings, but suggest going forward that your what’s app<br>messages are somehow summarised in document, so everyone<br>can see these discussions have taken please, and they can be<br>referred back to in each meeting and also need to be used as part<br>of the examination process for us.<br>2<br>Minutes of meetings are important legal documents as they provide<br>evidence of decision making, management of any conflicts of<br>interest and demonstrate how the charity is managed. It is also<br>important that trustees are able to review and approve previous<br>meeting's minutes at the beginning of the current meeting.<br>Objects showing on the Charity Commission website - Last year we  If the Charity Commission have received and approved your most<br>pointed out that these were missing the last 3 items from your  recent amended constitution, and that constitution has the full<br>objects.  objects in it then you need to contact the Commission to get them  2<br>to update the record. You can call them on 0300 066 9197 to ask<br>them how best to do that.<br>**----- End of picture text -----**<br>


