CHANGE PLEASE FOUNDATION COMPANY NUMBER: CE013802 REGISTERED CHARITY NUMBER: 1177958
REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023
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Reference and administrative details For the year ended 30 June 2023
Charity name Change Please Foundation Company number CE013802 Charity number 1177958
Registered office and principal UNIT 5 PRINT VILLAGE address 58 CHADWICK ROAD LONDON SE15 4PU Cemal Ezel (Chair) Trustees Robert Gillon Alison Egan (Treasurer) Justin Irwin Glenn Earlam (appointed 18 January 2023)
Independent Examiner Julie Mutton FCA Evelyn Partners LLP 4[th] Floor Cumberland House 15-17 Cumberland Place Southampton Hampshire SO15 2BG
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REPORT OF THE TRUSTEES
The Trustees are pleased to present their report and the unaudited financial statements for the year ended 30 June 2023.
1. Objectives and activities
The trustees ensure the activities of the organisation have regard to the Charity Commission’s guidance on public benefit.
1.1. The purposes of the charity
Change Please Foundation’s (The Foundation) mission is to support people experiencing homelessness back into employment. To support this mission, we run a Training Academy, train and employ people experiencing homelessness as baristas, provide them with additional support and then support them into onward employment.
- 1.2. The main activities undertaken in relation to and to further those purposes for the public benefit
The main activities of the Foundation for the public benefit are:
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Operating a Training Academy to train people experiencing homelessness to
-
become baristas;
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Providing work experience as baristas at Change Please CIC and partner sites;
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Support with housing and bank accounts and other needs, including therapy, as
-
necessary during their training period;
-
Support for onward employment following successful completion of the training
-
course; and
∙ In October 2022, we launched our innovative Driving for Change Bus Project, delivering vital services to London’s rough sleepers and providing referrals into Change Please Foundation’s Employment Project for people who are ready.
2. Achievements and performance
Numbers Supported
This year we have supported 974 individuals through our training and bus programmes.
Training: We have trained 137 individuals this year, of whom 55 have gone onto the paid training programme at Change Please CIC retail sites. 82% of those who completed the paid training have gone on to permanent onward employment or education.
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Driving for Change: We have also looked after 837 individuals on our Driving for Change buses, with access to a nurse, dentist (supported by Colgate), hairdresser and bank accounts (supported by HSBC).
Funding raised
Funding is provided by our wholesale business via a donation of the profits from Change Please CIC and also external funders.
Other key milestones
Our key plans for 2022-23, noted in last years report, have been achieved.
Training: We launched our new Training Academy in North London in March 2023 and this has provided training and also workshops for our trainees. We also launched training in Manchester with our wholesale partner, Sodexo, who also provided onward employment for the trainees at their Manchester University Site.
Driving for Change: We have expanded our services to Croydon and Lewisham and introduced a podiatry service to complement our medical, dental and other services.
Risk Factors
The trustees have examined risks that the charity could face and confirm that systems have been established to enable steps to be taken to lessen these risks.
3. Financial review
3.1. Review of the charity’s financial position at the end of the reporting period
Income for the year was £994,091. The significant increase on the prior year (2022: £793,779) was due to increase in donations from Change Please CIC, driven by growth in wholesale sales. Total donation from Change Please CIC wholesale business to 30 June 2023 was £223,447.
Restricted funds of £93,889 were received during the year, which includes £41,667 from LLDC to support training at Change Please CIC TimberLodge retail site in the borough, £27,500 from CABWI for training and £27,500 from Julia and Hans Rausing Trust to support the Driving for Change project. £68,889 of restricted funds remain at 30 June 2023.
Expenditure for the year was £970,622, £787,890 directly relating to the charitable activities of the charity.
Net income transferred to reserves is £23,469.
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3.2. Reserves policy
Reserves at 30 June 2023 were £607,919 (2022 - £584,450).
In the Trustees’ view, reserves should be maintained at a level of at least three months cover of expenditure and in practice we work to maintain between three and six months cover at all times.
The reserves at 30 June 2023 are sufficient to cover 6 months of expenditure.
4. Structure, governance and management
4.1. Governing document and constitution
Change Please Foundation is a Charitable Incorporated Organisation, governed by its Constitution, registered in England & Wales, charity registration number 1177958.
The Trustees who served during the year were:
Cemal Ezel (Chair) Robert Gillon Alison Egan (Treasurer) Justin Irwin Glenn Earlam (appointed 18 January 2023)
4.2. Method for the recruitment and appointment of charity trustees
Trustees are elected by current trustees.
Trustees typically serve up to two three-year terms of office.
4.3. Board and Committee Structure
The Board met regularly throughout the period, with three formal Board meetings held.
4.4 Safeguarding
Safeguarding of Trainees, volunteers, staff and other people (including members of the public) who come in to contact with the Foundation is a priority. Safeguarding is considered at Trustee meetings, and our policies and procedures are regularly reviewed and discussed, to ensure they are effective and being implemented appropriately.
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Change Please Foundation has a Designated Safeguarding Officer and a nominated deputy. The Manager, for whom the Administrator will act as deputy in his or her absence, must also be informed of issues which arise under our Vulnerable Adults Policy. The Designated Safeguarding Officer and Deputy Safeguarding Officer are responsible for adult protection and the implementation of this policy. It is the responsibility of the Designated Safeguarding Officer to take appropriate action following any expression of concern and make referrals to the appropriate agency.
5. Events after the Reporting Period and Our Future Plans
The rise in homelessness and unemployment has strengthened our resolve to continue our mission.
Our plans for 2023-24 are:
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Extending our regional training, increasing our presence in Manchester and launching training at other regional locations.
-
Expanding Driving for Change with additional services and additional locations.
6. Responsibilities of the Trustees
The Trustees are responsible for preparing the Trustees’ report and financial statements in accordance with applicable law and regulations.
The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with company law, the charity’s governing document, the Charities Act 2011 and 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.
Company law requires Trustees to prepare financial statements for each financial year giving a true and fair view of the charitable company’s state of affairs at the end of the year and net income or expenditure for the year. In preparing those financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent; and
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prepare the financial statements on a going concern basis unless it is not appropriate to presume that the charity will continue in operation.
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The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the charity’s financial position and enable them to ensure compliance with the Companies Act 2006. They are also responsible for safeguarding the charity’s assets and for taking reasonable steps for the prevention and detection of fraud and other irregularities.
7. Independent Examiner
Trustees appointed Evelyn Partners as the charity’s Independent Examiner.
On behalf of the Board of Trustees:
_______ Cemal Ezel (Feb 15, 2024 13:23 GMT)
Cemal Ezel Chair
Date: 15/02/2024
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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES AND MEMBERS OF CHANGE PLEASE FOUNDATION
I report to the trustees on my examination of the accounts of Change Please Foundation for the year ended 30 June 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the accounts, including a summary of significant accounting policies.
Respective responsibilities of trustees and examiner and basis of report
As the charity's trustees, 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 charity's accounts carried out under section 145 of the Act and 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
Since your charity's gross income exceeds £250,000, your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Julie Mutton
Julie Mutton (Feb 15, 2024 15:07 GMT) .......................................... Julie Mutton Fellow of The Institute of Chartered Accountants in England and Wales Evelyn Partners LLP Accountants Old Library Chambers 21 Chipper Lane Salisbury Wiltshire SP11 1BG
15/02/2024 Date: .................
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CHANGE PLEASE FOUNDATION
Statement of Financial Activities (including an income and expenditure account) For the year ended 30 June 2023
| For the year ended 30 June 2023 | |||||
|---|---|---|---|---|---|
| Note | Unrestricted Funds 2023 |
Restricted Funds 2023 |
Total Funds 2023 |
Total Funds 2022 |
|
| £ | £ | £ | £ | ||
| Income from: | 2 | ||||
| Donations and legacies | 367,174 | 93,889 | 461,063 | 251,563 | |
| Charitable activities | 507,699 | - | 507,699 | 518,124 | |
| Investments | 24,832 | - | 24,832 | 23,014 | |
| Other revenue | 497 | - | 497 | 1,078 | |
| Total income | 900,202 | 93,889 | 994,091 | 793,779 | |
| Expenditure on: | 3 | ||||
| Raising funds | (122,110) | - | (122,110) | (63,963) | |
| Charitable Activities | (790,178) | (58,334) | (848,908) | (413,908) | |
| Total expenditure | (912,288) | (58,334) | (970,622) | (477,871) | |
| Net income for the year | (12,086) | 35,555 | 23,469 | 315,908 | |
| Transfers between funds | - | - | - | - | |
| Net movement in funds | (12,086) | 35,555 | 23,469 | 315,908 | |
| Reconciliation of funds: | |||||
| Total funds brought forward | 551,116 | 33,334 | 584,450 | 268,542 | |
| Total funds carried forward | 539,030 | 68,889 | 607,919 | 584,450 |
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CHANGE PLEASE FOUNDATION - 1177958 Balance Sheet As at 30 June 2023
| HANGE PLEASE FOUNDATION - 1177958 alance Sheet s at 30 June 2023 |
|||
|---|---|---|---|
| Note | 30 June 2023 | 30 June 2022 | |
| £ | £ | ||
| Fixed assets: | |||
| Tangible fixed assets | 8 | 267,949 | 289,209 |
| Total Fixed Assets | 267,949 | 289,209 | |
| Current assets: | |||
| Debtors | 9 | 336,920 | 159,000 |
| Cash and bank | 10 | 341,807 | 364,321 |
| Total Current Assets | 678,727 | 523,321 | |
| Liabilities: | |||
| Creditors: Amounts falling due within one year |
11 | (273,749) | (162,813) |
| Total net current assets | 404,978 | 360,508 | |
| Creditors: Amounts falling due after one year |
12 | (65,008) | (65,267) |
| Total net assets | 607,919 | 584,450 | |
| Total funds of the charity: | 4 | ||
| Restricted | 68,889 | 33,334 | |
| Unrestricted | 539,030 | 551,116 | |
| Total charity funds | 607,919 | 584,450 |
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These financial statements were approved by the Board of Trustees and authorised for issue on , and are signed on their behalf by: 15/02/2024
Cemal Ezel (Feb 15, 2024 13:23 GMT) _______ Cemal Ezel
Chair
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CHANGE PLEASE FOUNDATION Cashflow Statement for the year ended 30 June 2023
| Note | 30 June 2023 | 30 June 2022 | |
| £ | £ | ||
| Net cash outflow from operating activities |
7 | 87,131 | 276,612 |
| Cash flows from investing activities: |
|||
| Purchase of tangible fixed assets | (109,645) | (184,175) | |
| Total cash inflow from investing activities |
(109,645) | (184,175) | |
| (Decrease)/Increase in cash | (22,514) | 92,437 | |
| Cash and cash equivalents at the beginning of the year |
364,321 | 271,884 | |
| Cash and cash equivalents at the end of the year |
341,807 | 364,321 |
Analysis of net funds
| As at 30 June 2022 |
Incoming Resources |
As at 30 June 2023 |
|
| £ | £ | £ | |
| Cash at bank and in hand | 364,321 | (22,514) | 341,807 |
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CHANGE PLEASE FOUNDATION Notes to the financial statements For the year ended 30 June 2023
1. Accounting policies
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 to the UK and the Republic of Ireland (FRS 102) – (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The Trustees confirm that the charity is a public benefit entity as defined by FRS102.
Assets and Liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
The presentation currency of these financial statements is Pound Sterling (£). All amounts have been rounded to the nearest £1.
Change to the accounting policies
There have been no changes to accounting policies during the year.
Fund accounting
All transactions of the organisation are recorded and reported as income into or expenditure from funds, which are designated as ‘restricted’ or ‘unrestricted’. Restricted funds are to be used for specific purposes laid down by the donor. Expenditure which meets these criteria is charged to the fund. All other income is treated as unrestricted.
Income recognition
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.
Income from government or other grants, whether capital grants or revenue grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
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CHANGE PLEASE FOUNDATION Notes to the financial statements (continued) For the year ended 30 June 2023
For legacies, entitlement is taken as the earlier of the dates on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to a charity, or a charity is aware of the granting of probate, and the criteria for income recognition have not been met, them the legacy is treated as a contingent asset and disclosed if material.
Income received in advance of the provision of a specialised service is deferred until the criteria for income recognition is met.
On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities or equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following headings:
-
Costs of raising funds relate to the costs incurred by the charity in inducing third parties to make voluntary contributions to it, as well as the costs of any activities with a fundraising purpose
-
Expenditure on charitable activities includes the costs of delivering services, exhibitions and other activities undertaken to further the purposes of the charity and their associated support costs
-
Other expenditure represents items not falling into any other headings
Trustees
No remuneration was paid and no expenses were reimbursed to any of the Trustees during this or the previous year.
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CHANGE PLEASE FOUNDATION Notes to the financial statements (continued) For the year ended 30 June 2023
Taxation
The company has charitable status and as such is exempt from Corporation Tax as at 30 June 2023.
Related Party Transactions
None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity as at 30 June 2023.
During the year there are related party transactions with Change Please CIC for trainee related costs and property costs. As at 30 June 2023 Change Please CIC owed £190,505, being the year end donation not paid until post year end.
During the year Old Spike, a company related by a common director, sub-let part of the Academy at an arms length basis. This arrangement finished in November 2022.
Board Costs
Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with the constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.
Fixed assets and depreciation
Individual tangible fixed assets costing £500 or more are capitalised at cost. Depreciation is provided on all tangible fixed assets, excluding freehold land, at rates calculated to write off the cost or valuation of each asset on a straight-line basis over their expected useful economic lives as set out below:
| Tangible fixed asset | Depreciation |
|---|---|
| Leasehold improvements | To the date of the next lease break point |
| Plant and Machinery | 25% |
| Fittings and office equipment | 25% |
| Motor Vehicles | 25% |
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CHANGE PLEASE FOUNDATION Notes to the financial statements (continued) For the year ended 30 June 2023
2. Income Analysis
| . Income Analysis | ||||
|---|---|---|---|---|
| Unrestricted Funds 2023 |
Restricted Funds 2023 |
Total Funds 2023 |
Total Funds 2022 |
|
| £ | £ | £ | £ | |
| Donations and legacies: | ||||
| Individual giving | 64,945 | - | 64,945 | 28,918 |
| Private sector donations | 283,398 | 13,889 | 297,287 | 30,250 |
| Grants | 13,250 | 80,000 | 93,250 | 192,395 |
| Other | 5,581 | - | 5,581 | - |
| Sub total | 367,174 | 93,889 | 461,063 | 251,563 |
| Charitable activities: | ||||
| Contract Income | 73,199 | - | 73,199 | 62,624 |
| Sponsorship | 420,000 | - | 420,000 | 450,000 |
| Recruitment fees | 14,500 | - | 14,500 | 5,500 |
| Sub total | 507,699 | - | 507,699 | 518,124 |
| Investments: | ||||
| Rent received | 24,832 | - | 24,832 | 23,014 |
| Sub total | 24,832 | - | 24,832 | 23,014 |
| Other revenue: | ||||
| Other income | 497 | - | 497 | 78 |
| Donated services | - | - | - | 1,000 |
| Sub total | 497 | - | 497 | 1,078 |
| Total Income | 900,202 | 93,889 | 994,091 | 793,779 |
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CHANGE PLEASE FOUNDATION Notes to the financial statements (continued) For the year ended 30 June 2023
3. Expenditure Analysis
| . Expenditure Analysis | ||||
|---|---|---|---|---|
| Unrestricted Funds 2023 |
Restricted Funds 2023 |
Total Funds 2023 |
Total Funds 2022 |
|
| £ | £ | £ | £ | |
| Salaries (incl contractors) | 101,293 | - | 101,293 | 33,919 |
| Rent | 3,249 | - | 3,249 | 3,245 |
| Marketing | 3,005 | - | 3,005 | 12,520 |
| General overheads | 14,563 | - | 14,563 | 14,279 |
| Expenditure on raising funds | 122,110 | - | 122,110 | **63,963 ** |
| Salaries (incl contractors) | 386,330 | 58,334 | 454,664 | 146,403 |
| Rent | 25,996 | - | 25,996 | 25,960 |
| Marketing | 3,005 | - | 3,005 | 12,520 |
| Direct Costs | 136,440 | - | 136,440 | 85,624 |
| Support costs (governance) | 60,622 | - | 60,622 | 23,145 |
| Utilities and Insurance | 29,464 | - | 29,404 | 26,508 |
| Depreciation | 120,647 | - | 120,647 | 80,967 |
| General overheads | 26,257 | - | 26,257 | 11,696 |
| Payments to trainees | 1,417 | - | 1,417 | 85 |
| Donated services | - | - | - | 1,000 |
| Expenditure on charitable activities |
790,178 | 58,334 | 848,512 | **413,908 ** |
| Total Expenditure | 912,288 | 58,334 | 970,622 | **477,871 ** |
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CHANGE PLEASE FOUNDATION Notes to the financial statements (continued) For the year ended 30 June 2023
4. Movements in funds
| the year ended 30 June 2023 ovements in funds |
|||||
|---|---|---|---|---|---|
| As at 30 June 2022 |
Incoming Resources |
Outgoing Resources |
Transfers | As at 30 June 2023 |
|
| £ | £ | £ | £ | £ | |
| Restricted Funds: | |||||
| Donations and legacies | 214,001 | 93,889 | - | - | 307,890 |
| Charitable activities | (180,667) | - |
(58,334) | - |
(239,001) |
| Total restricted | 33,334 | 93,889 |
(58,334) |
- | 68,889 |
| Total unrestricted | 551,116 | 900,202 | (912,288) | - | 539,030 |
| Total funds | 584,450 | 994,091 | (970,622) | - | 607,919 |
5. Staff costs
| aff costs | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Salaries and wages | 522,436 | 147,160 |
| Social Security Costs | 26,818 | 12,339 |
| Pension Costs | 5,824 | 3,194 |
| Contractors | 32,755 | 35,349 |
| Total | 587,833 | 198,042 |
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CHANGE PLEASE FOUNDATION Notes to the financial statements (continued) For the year ended 30 June 2023
6. Average Headcount
| verage Headcount | ||
|---|---|---|
| 2023 | 2022 | |
| Raising funds | 1 | 1 |
| Charitable Activities | 22 | 7 |
| Other Expenditure | 1 | 1 |
| Total | 24 | 9 |
7. Net cash flows from operating activities
| 2023 | 2022 | |
| £ | £ | |
| Net movement in funds (as per the statement of financial activities) |
23,469 | 315,908 |
| Depreciation on tangible fixed assets |
130,905 | 90,127 |
| Increase in debtors | (177,920) | (112,427) |
| Increase/(Decrease) in creditors |
110,677 | (16,995) |
| Total | 87,131 | 276,612 |
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CHANGE PLEASE FOUNDATION Notes to the financial statements (continued) For the year ended 30 June 2023
8. Tangible Fixed Assets
| . Tangible Fixed Assets | |||||
|---|---|---|---|---|---|
| Leasehold Improvement |
Plant and Machinery |
Fittings and Office Equipment |
Motor Vehicles |
Total | |
| Cost | £ | £ | £ | £ | £ |
| At the beginning of the period |
155,240 | 32,355 | 23,095 | 224,485 | 435,175 |
| Additions | 19,276 | 328 | 8,541 | 81,500 | 109,645 |
| Disposals | - | - | - | - | - |
| As at 30 June 2023 | 174,516 | 32,683 | 31,636 | 305,985 | 544,820 |
| Depreciation | |||||
| At the beginning of the period |
67,118 | 19,489 | 10,936 | 48,423 | 145,966 |
| Charge for the year | 32,725 | 6,596 | 6,001 | 85,583 | 130,905 |
| As at 30 June 2023 | 99,843 | 26,085 | 16,937 | 134,006 | 276,871 |
| Net Book Value at 30 June 2022 |
118,850 | 19,383 | 11,563 | 45,365 | 195,161 |
| Net Book Value at 30 June 2023 |
74,673 | 6,598 | 14,699 | 171,979 | 267,949 |
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CHANGE PLEASE FOUNDATION Notes to the financial statements (continued) For the year ended 30 June 2023
9. Accounts Receivable
| HANGE PLEASE FOUNDATION otes to the financial statements (continued) or the year ended 30 June 2023 . Accounts Receivable |
||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Trade debtors | 52,386 | 74,101 |
| Prepayments | 60,801 | 34,033 |
| Amounts from related company | 190,505 | 50,866 |
| VAT receivable | 7,103 | - |
| Other debtors | 26,125 | - |
| Total | 336,920 | 159,000 |
10. Cash at Bank and in hand
| 2023 | 2022 | |
| £ | £ | |
| Bank | 341,807 | 364,321 |
| Total | 341,807 | 364,321 |
11. Creditors: Amounts falling due within one year
| 1. Creditors: Amounts falling due within one | year | |
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Trade creditors | 85,097 | 39,929 |
| Accruals and deferred income | 167,979 | 74,726 |
| Taxation and social security | 7,869 | 38,142 |
| Other creditors | 12,804 | 10,016 |
| Total | 273,749 | 162,813 |
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CHANGE PLEASE FOUNDATION Notes to the financial statements (continued) For the year ended 30 June 2023
12. Creditors: Amounts falling due over one year
| 2023 | 2022 | |
| £ | £ | |
| Other creditors | 65,008 | 65,267 |
| Total | 65,008 | 65,267 |
13. Donated Services
| 3. Donated Services | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Independent examiner | - | 1,000 |
| Total | - | 1,000 |
14. Analysis of Net Assets Between Funds
| Restricted at 30 June 2023 |
Unrestricted at 30 June 2023 |
Total Funds at 30 June 2023 |
|
| £ | £ | £ | |
| Tangible fixed assets | - | 267,949 | 267,949 |
| Debtors | - | 336,920 | 336,920 |
| Cash and bank | 68,889 | 272,918 | 341,807 |
| Creditors | - | 338,757 | 338,757 |
| Total | 68,889 | 539,030 | 607,919 |
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