BEST Befriending and Support Team for Foreign Nationals in HMP Wandsworth
REGISTERED CHARITY NUMBER: 1177625
Independent Examiner’s Report Financial Statements for the Year Ended 5 April 2024 for
BEST Befriending and Support Team for Foreign Nationals in HMP Wandsworth
1
BEST Befriending and Support Team for Foreign Nationals in HMP Wandsworth
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024
| Page | |
|---|---|
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 5 |
| Detailed Statement of Financial Activities | 6 |
2
BEST Befriending and Support Team for Foreign Nationals in HMP Wandsworth
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BEST BEFRIENDING AND SUPPORT TEAM FOR FOREIGN NATIONALS IN HMP WANDSWORTH
In accordance with the Charities Act 2011 Chapters 1 and 3, I report on the charity’s financial statements for the year ended 5 April 2024, set out on pages 5 and 6.
The respective responsibilities of trustees and examiner
Section 130 (1) The charity trustees are responsible for the preparation of the accounting records kept in respect of the charity, which are sufficient to show and explain all the charity's transactions, and which are such as to disclose at any time, with reasonable accuracy, the financial position of the charity at that time.
In applying Section 133, the charity's gross income for the financial year ended 5 April 2024 did not exceed £250,000, therefore the charity trustees, in respect of that year, elected to prepare a receipts and payments account, instead of a statement of accounts under section 132(1).
In applying the Section 133 (b) the charity's gross income in for the year ended 5 April 2024 did not exceed the accounts threshold as specified in section 133 (account and statement an option for lower-income charities), in accordance the charity’s trustees consider that an audit is not required for the year ended 5 April 2024 under section 144 (2).
It is my responsibility to:
-
Examine the financial statements under section 145,
-
to follow the procedures set out in the general directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
-
to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
3
BEST Befriending and Support Team for Foreign Nationals in HMP Wandsworth
Independent examiner's statement
In connection with my examination, no matter has come to my attention
-
which gives me reasonable cause to believe that in, any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
• to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met;
or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed
________ Emma Ekwegh 10 Allesley Road Olton Solihull B92 7ED
18 January 2025
4
BEST Befriending and Support Team for Foreign Nationals in HMP Wandsworth
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2024
| 5thApril | 5thApril | |||
|---|---|---|---|---|
| Unrestricted | Restricted | 2024 | 2023 | |
| funds | fund | Total funds | Total funds | |
| INCOMING RESOURCES | ||||
| Incoming resources from generated funds | ||||
| Voluntary income | 28,607 | - | 28,607 | 22,097 |
| Investment income | - | - | - | - |
| 28,607 | - | 28,607 | 22,097 | |
| RESOURCES EXPENDED | ||||
| Charitable activities | ||||
| Resources Expended on Charitable Activities | 13,660 | - | 13,660 | 16,534 |
| Support costs | 15,220 | - | 15,220 | 12,426 |
| Governance costs | - | - | - | - |
| 28,880 | - | 28,880 | 28,960 | |
| NET INCOMING/(OUTGOING) RESOURCES | (273) | - | (273) | (6,863) |
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 462 | - | 462 | 7,325 |
| TOTAL FUNDS CARRIED FORWARD | 189 | - | 189 | 462 |
5
BEST Befriending and Support Team for Foreign Nationals in HMP Wandsworth
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2024
| DETAILEDSTATEMENT OFFINANCIALACTIVITIE | S FOR THEYEAREND | **ED5 APRIL ** |
|---|---|---|
| 5thApril | 5thApril | |
| 2024 | 2023 | |
| INCOMING RESOURCES | £ | £ |
| Voluntary income | ||
| Donations | 28,236 | 21,911 |
| Gift aid | 371 | 186 |
| Sundry | - | - |
| 28,607 | 22,097 | |
| Investment income | ||
| Interest on savings | - | - |
| - | - | |
| Total incoming resources | 28,607 | 22,097 |
| RESOURCES EXPENDED | ||
| Charitable activities | ||
| Help to Detainees and Mentees | 13,287 | 15,755 |
| Post-release support | 259 | 751 |
| Prison Visitor Expenses | 114 | 28 |
| Membership fees | - | - |
| 13,660 | 16,534 | |
| Support costs | ||
| Bank charges | - | 3 |
| Salaries | 14,000 | 12,000 |
| Website fees | 603 | 269 |
| Printing | - | - |
| Office expenses (incl. Postage and stationery) | 188 | 124 |
| Sundry | 429 | 30 |
| 15,220 | 12,426 | |
| Governance | ||
| Accountancy fee | - | - |
| Other professional fees | - | - |
| - | - | |
| Total resources expended | 28,880 | 28,960 |
| Net (expenditure)/income | (273) | (6,863) |
6
BEST Befriending and Support Team for Foreign Nationals in HMP Wandsworth
REGISTERED CHARITY NUMBER: 1177625
Independent Examiner’s Report Financial Statements for the Year Ended 5 April 2024 for
BEST Befriending and Support Team for Foreign Nationals in HMP Wandsworth
1
BEST Befriending and Support Team for Foreign Nationals in HMP Wandsworth
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024
| Page | |
|---|---|
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 5 |
| Detailed Statement of Financial Activities | 6 |
2
BEST Befriending and Support Team for Foreign Nationals in HMP Wandsworth
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BEST BEFRIENDING AND SUPPORT TEAM FOR FOREIGN NATIONALS IN HMP WANDSWORTH
In accordance with the Charities Act 2011 Chapters 1 and 3, I report on the charity’s financial statements for the year ended 5 April 2024, set out on pages 5 and 6.
The respective responsibilities of trustees and examiner
Section 130 (1) The charity trustees are responsible for the preparation of the accounting records kept in respect of the charity, which are sufficient to show and explain all the charity's transactions, and which are such as to disclose at any time, with reasonable accuracy, the financial position of the charity at that time.
In applying Section 133, the charity's gross income for the financial year ended 5 April 2024 did not exceed £250,000, therefore the charity trustees, in respect of that year, elected to prepare a receipts and payments account, instead of a statement of accounts under section 132(1).
In applying the Section 133 (b) the charity's gross income in for the year ended 5 April 2024 did not exceed the accounts threshold as specified in section 133 (account and statement an option for lower-income charities), in accordance the charity’s trustees consider that an audit is not required for the year ended 5 April 2024 under section 144 (2).
It is my responsibility to:
-
Examine the financial statements under section 145,
-
to follow the procedures set out in the general directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
-
to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
3
BEST Befriending and Support Team for Foreign Nationals in HMP Wandsworth
Independent examiner's statement
In connection with my examination, no matter has come to my attention
-
which gives me reasonable cause to believe that in, any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
• to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met;
or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed
________ Emma Ekwegh 10 Allesley Road Olton Solihull B92 7ED
18 January 2025
4
BEST Befriending and Support Team for Foreign Nationals in HMP Wandsworth
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2024
| 5thApril | 5thApril | |||
|---|---|---|---|---|
| Unrestricted | Restricted | 2024 | 2023 | |
| funds | fund | Total funds | Total funds | |
| INCOMING RESOURCES | ||||
| Incoming resources from generated funds | ||||
| Voluntary income | 28,607 | - | 28,607 | 22,097 |
| Investment income | - | - | - | - |
| 28,607 | - | 28,607 | 22,097 | |
| RESOURCES EXPENDED | ||||
| Charitable activities | ||||
| Resources Expended on Charitable Activities | 13,660 | - | 13,660 | 16,534 |
| Support costs | 15,220 | - | 15,220 | 12,426 |
| Governance costs | - | - | - | - |
| 28,880 | - | 28,880 | 28,960 | |
| NET INCOMING/(OUTGOING) RESOURCES | (273) | - | (273) | (6,863) |
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 462 | - | 462 | 7,325 |
| TOTAL FUNDS CARRIED FORWARD | 189 | - | 189 | 462 |
5
BEST Befriending and Support Team for Foreign Nationals in HMP Wandsworth
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2024
| DETAILEDSTATEMENT OFFINANCIALACTIVITIE | S FOR THEYEAREND | **ED5 APRIL ** |
|---|---|---|
| 5thApril | 5thApril | |
| 2024 | 2023 | |
| INCOMING RESOURCES | £ | £ |
| Voluntary income | ||
| Donations | 28,236 | 21,911 |
| Gift aid | 371 | 186 |
| Sundry | - | - |
| 28,607 | 22,097 | |
| Investment income | ||
| Interest on savings | - | - |
| - | - | |
| Total incoming resources | 28,607 | 22,097 |
| RESOURCES EXPENDED | ||
| Charitable activities | ||
| Help to Detainees and Mentees | 13,287 | 15,755 |
| Post-release support | 259 | 751 |
| Prison Visitor Expenses | 114 | 28 |
| Membership fees | - | - |
| 13,660 | 16,534 | |
| Support costs | ||
| Bank charges | - | 3 |
| Salaries | 14,000 | 12,000 |
| Website fees | 603 | 269 |
| Printing | - | - |
| Office expenses (incl. Postage and stationery) | 188 | 124 |
| Sundry | 429 | 30 |
| 15,220 | 12,426 | |
| Governance | ||
| Accountancy fee | - | - |
| Other professional fees | - | - |
| - | - | |
| Total resources expended | 28,880 | 28,960 |
| Net (expenditure)/income | (273) | (6,863) |
6