## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 5[th] April 2023 for**
## **Jolly Josh CIO**
**www.JollyJosh.co.uk**
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|Report of the Trustees|Pages 3-16|
|---|---|
|Independent Examiner’s Report|Page 17|
|Statement of Financial Actvites|Page 18|
|Balance Sheet|Pages 19-20|
|Notes to the Financial Statements|Pages 21-25|
|Detailed Statement of Financial Actvites|Page 26|
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## **All About Us**
## **Our Mission:**
To enable families who have a loved one with additional/complex needs, a disability and/or Profound and Multiple Learning Disabilities to ‘Connect, Support and Thrive’.
Jolly Josh aims to ‘Inspire Inclusion’.
## **Our Objectives:**
The object of the Charitable Incorporated Organisation is to relieve the needs of those with additional needs complex needs, disabilities and those with Profound and Multiple learning Disabilities, their families and carers within Rochdale and the wider community, particularly but not exclusively by:
- Facilitating sessions for those with disability and/or additional/complex needs, to improve the quality of those living with a disability, additional needs and/or life limiting conditions and their families.
- Helping connect those with a disability and/or additional/complex needs and their families to professional support agencies and other charities to further support.
- Providing peer to peer support for families and carers of those caring for a person with a disability and/or additional/complex needs. Providing a safe, secure and inclusive environment for those with a disability and/or additional/complex needs along with their families and carers outside of the home.
- to do all things possible to help those with additional/complex needs, disabilities, profound and multiple disabilities and their families.
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## **All About Us**
- arrange, or support public meetings, lectures, conferences, seminars, courses of instruction and other educational activities, including for the consideration and discussion relating to additional/complex needs, disabilities and profound and multiple disabilities.
- publish and distribute PowerPoints, presentations, books, pamphlets, reports, leaflets, journals, films, tapes and instructional matter on any media.
- provide or procure the provision of advice, professional services, counselling, holistic services, therapies and guidance.
- alone or with other organisations seek to influence public opinion, make representations to and seek to influence governmental/institutions/other bodies regarding the development and implementation of appropriate policies provided that all such activities shall be conducted on the basis of well-founded, reasoned argument.
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## **Timeline**
## **April 2022**
Work continued on Our Place to Call Home. The Trustees acknowledge the amount of time and resources our contractors have put into the project, often working evenings and weekends at no cost to the charity.
April was a successful fundraising month supported by the Freemasons, Action Together, RBH Community Fund, Easy Street Gym and Cash for Kids.
Whilst the above fundraising helped our place to call home immensely it was also the month that Peter Cordwell should have turned fifty. Peter generously gifted the centre to Jolly Josh and he and his family were and are the backbone to the charity. In true Cordwell style the family celebrated his birthday by arranging the ‘Neverland’ Ball in his memory. Thanks to them a massive £164,000 was raised that evening.
Also in April we held the day that we had all been working towards, ‘Our Place to Call Home’ officially opened its doors to our families, supporters and the public of Rochdale to see what fantastic facilities Jolly Josh provides for children, their families and carers of children with Profound and Multiple Learning Difficulties, complex medical needs or physical disabilities.
It has been a long journey but one that we have been on together and we are so proud that we can provide these facilities to families.
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## **May 2022**
Play sessions began for the 0-5 age group. These were run by volunteers until a session facilitator had been appointed.
Visiting professionals continued to attend our weekly sessions.
Over the Edge charity bike ride took place, raising £10,000 for Jolly Josh.
## **June – August 2022**
As our sessions and services increased it was time for us to recruit staff to facilitate sessions, manage the centre and provide a community/social media presence.
In July and August with the help of the CCG we recruited three new members to the team. Two session facilitators and one community fundraiser.
We were able to increase our offer to three sessions per week which included two evening sessions for our junior and youth groups.
Our fundraising efforts continued with the generous support of The Great North West Truck Show. This was held over a full weekend at Haydock Racecourse. A staggering £30,000 was raised for the Jolly Josh centre.
Staff undertook various training to enable them to best support the children and families of Jolly Josh.
Carole Kelly was included in The Independent’s ‘Happy List’. This list celebrates remarkable people, whose kindness, courage, and selflessness make them some of the country's most outstanding individuals.
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## **September 2022**
The final piece to our jigsaw. This was to open our Hydrotherapy pool. Sessions are provided to our families free of charge. Hydrotherapy is a form of physiotherapy which makes the use of the body’s natural buoyancy, heat, and resistance of water to help bring about a number of therapeutic effects. This is a fun and engaging environment for our children and families.
Two new members of staff were recruited, a hydrotherapy lead and lifeguard.
We now were able to increase our timetable even further offering eight sessions throughout the week for children 0-19 years.
We were lucky enough to have a visit from Rachel Wright (author of Born at the Right Time). Parents were able to participate in an open and informal discussion about bridging the gap between families and professionals. Rachel is a qualified nurse and a parent of a child with complex needs. She has a vision to create a world where families of people with complex disabilities are valued and supported to thrive in a community where they belong.
This month saw Jolly Josh to be chosen as the mayor’s charity of the year. In addition, we had fundraising support from H. Bells & Sons and The Moorcock pub (family fun day in memory of Melissa Healey).
## **October 2022**
Fundraising activities and work in the community continued to raise awareness of Jolly Josh with support from local businesses increasing.
ReUse Littleborough and Wardle Scarecrow Festival were amongst our local supporters.
We continued to collaborate with DS Allstars, PEEPS, Together For Short Lives and SPOONS making use of their expertise and knowledge.
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## **November 2022**
Jolly Josh was invited to speak at the Rochdale SEND Equality Impact Assessment Workshop at The Riverside in Rochdale. Anna spoke about our families and what it was like to live in Rochdale with a disability and the difficulties they have to face.
Our very first Parent/Carer catch up was held at the centre. This is held on the first Friday of every month to enable families to access further information about the centre and how we can support and signpost to other services in the borough, along with allowing a social get together for our parents to offload.
Ongoing community support by the Freemasons, H. Bells & Sons, Littleborough Ladies Circle. We also held our very first Xmas Fayre, supported by Graham Poole Transport with his Santa Truck.
## **December 2022**
December kicked off by Graham Poole beginning his Santa Truck tour of Rochdale from the centre and giving out selection boxes to everybody who visited. He had collection buckets on his truck for his travels which raised £694.00.
We also hosted a Festive Floral Masterclass Afternoon Tea at the Norton Grange.
Our annual Xmas Quiz was sponsored by Cowell & Norford.
The Director of PLP Construction, Joanne James sponsored the Xmas Party. Santa appeared and gave out gifts to all of our children.
Jolly Josh families were gifted tickets for the ice rink at the Littleborough Cricket Club. Anna joined the families to enjoy a festive time on the ice.
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## **January 2023**
The new year saw all staff complete training in Paediatric First Aid and held a session with Lisa Gittens (SLT) to hear and experience BioZoon when she hosted a demonstration for our families. BioZoon technology gives people who ordinarily are unable to take liquids orally the opportunity to still experience the taste as the liquid is transformed into an evaporating foam.
We also were chosen as Charity of the Year for New Hey & Milnrow District Carnival and a £500 donation from Caddick Construction.
Hydrotherapy needs continued to flourish and requests for use of the pool were off the scale. We were hearing from a lot of families with babies and toddlers, so we introduced a ‘Baby Splash Together’ session on a Wednesday morning to link with our Sing and Sign session in the multifunction room.
## **February/March 2023**
Visits were made to Kingfisher Special School & Nursery by our facilitators. They both attended Rochdale Cricket Club for the SEND System event speaking about the work done by Jolly Josh. They also met with Colourful Minds.
Olivia Grace’s family and Niamh’s mummies all did their own fundraising along with the outpatient’s team from Rochdale infirmary.
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## **Future Plans & Objectives**
As we evaluate 2022/23 we are envisaging a view of the next twelve months.
One thing that has been highlighted over this year is the need for sibling support. We have always been inclusive with the whole family being present at the centre but we would like to offer activities and support to young people living with loved ones with complex needs.
Our hydrotherapy sessions have been an increasing success, so much so, that our pool is open from Monday to Saturday from 9 am to as late as 7pm some evenings.
Our long-term plan would be for bereavement support and various therapies for our families and look forward to developing this further in 2024.
An application has been made to Sports England to provide Rebound Therapy training and equipment for staff and volunteers. Hopefully this will enable us to provide Rebound Therapy to all our families. This could be a paid service for members of our community who wish to access.
We have been lucky enough to have received the monies to enable us to purchase the equipment for Sound Bath Therapy which our session facilitators will host. These sessions again could be paid for and are open to the wider community, not exclusively just for our children but their parents, carers and extended families.
We will continue to develop our connections in the community raising awareness of Jolly Josh and fundraising to increase our income.
Our mission continues to enable families who have a loved one with additional/complex needs, disability and/or Profound and Multiple Learning Disability to ‘Connect, Support and Thrive. Jolly Josh aims to inspire inclusion.
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## **Testimonials**
## **Child I’s Story**
Child I and his two older brothers visited the Jolly Josh centre very shortly after it opened in summer 2022. He was close to two years old at this point. It was clear from the start that the specialist seating on offer was going to be well used by Child I. Child I cannot sit unaided, has hypotonia, and muscle spasms. All of these things make it very difficult for him to access other mother and baby groups or play centres. Child I did not have an official diagnosis at this time, although professionals had been mentioning cerebral palsy to Child I’s mother. Child I did not have any appropriate seating at home, so the seating (tumbleform and firefly) were used by him at Jolly Josh for eating and playing.
There were a lot of emotions in the family around getting an official diagnosis, and there was a long wait for a brain scan. The team at Jolly Josh were able to offer emotional support around this difficult time, and the feelings of isolation were eased for the family by the team, and by the peer support at Jolly Josh. I remember Child I’s mother commenting how lovely it was to see her son playing with other children who were just like him. English is a second language for Child I’s family, however there was another family at the centre who also spoke Arabic. The two families have become friends and continue to visit each other outside of the Jolly Josh centre. They have been an invaluable part of each other’s support system through their own unique journeys.
Child I’s father suffered an accident at work, which unfortunately left him with an injury meaning he could no longer work. The family were now facing financial hardship. The small but knowledgeable team at Jolly Josh were able to assist the family in securing some funds from a charity called The Rochdale Relief In Sickness Fund. This involved visiting the family at home with the relevant forms and handling the very personal questions with compassion and sensitivity. We sourced developmentally appropriate toys and equipment, including a bubble tube, which meant that the family did not have to worry about funding these things for Child I themselves.
In February 2023 a new hydrotherapy session ‘Splash Together’ was designed and implemented by Jolly Josh’s experienced hydrotherapy lead. Child I began accessing these sessions straight away, and the benefits were clear for everyone to see. Child I is weightless in the water, and with the 35-degree heat being optimum for muscle relaxation, his muscle spasms are eased. The exercises, which are all done through play in the water, all contribute to Child I’s therapy. There is nowhere else locally that Child I would have access to this invaluable resource free of charge.
Child I is now three years old. He now has appropriate seating at home, the family have lots of support in place, and they will forever be a part of the community that Jolly Josh has created. No one knows what the future holds for Child I, however he is likely to remain a full-time wheelchair user. He will continue to access the Jolly Josh centre as he grows, where he will have use of a full ceiling tracking hoist, adapted toys, and an official Changing Places.
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In the Summer of 2023, the centre offered swimming lessons to the wider community to enable the centre to gain some much needed extra funds. We were generally targeting children without disabilities, but we didn’t stipulate this. These sessions were for half an hour to build water confidence and/or enhance skills.
One Monday afternoon Child X aged 3, arrived with Mum, both quite obviously dubious about everything they were facing. Child X quite visibly had a physical disability, but they could walk and talk, albeit through wearing a ‘Baha band’ their speech wasn’t perfect due to partial deafness.
Child X had a slight wait for their session so went into our multi function room where another family were having a look at our services/centre.
When it was time for Child X’s swim session you could see the apprehension in their face about the surroundings and the water, added with the separation anxieties of leaving Mum.
Discussions were had whilst filling in the relevant forms, first and foremost why had they chosen to access the centre under the separate swim scheme when they clearly met all of our criteria. Mum said I didn’t think we fitted because Child X can walk, but they had seen the other family earlier which made them realise they could access all of our services free of charge. Mum looked visibly emotional during the conversation as it also was a huge hurdle for her too. Natalie suggested that after this course they should consider carrying on and using the centre as one of our families. Mum said she would consider it.
Mum and Dad were due to get married in the Autumn, abroad, and they wanted Child X to be able to enjoy family time during the holiday without screaming the place down. Mum explained that Child X literally hated anything water based, even down to showering/bathing and anytime spent in a pool was spent clinging to her and not engaging in anything around her. She was at a loss and wasn’t overly confident that this would even work, it was bit of a last chance saloon.
Week 1 – Child X was completely reluctant to go in the water, tears and screaming were abundant. Mum had to literally pass her to me over the side, to some people it wasn’t particularly productive, but Child X did stop crying and engaged in a few activities and spoke with Natalie. Mum left the room for a short time, which does work.
Week 2 – slightly more progress although initial tears and apprehensions, Child X even took her arms from around my neck.
All of our swim sessions with our children, irrelevant of abilities is learning through play, so we have different toys and equipment to add to their time in the water, some as a distraction, others for extra stimulation.
Week 3 – this was a real turn around for Child X where they allowed Natalie to fully come away and hold just her fingertips. Due to Child X wearing a Baha Band, which isn’t waterproof, their battle in the water is bigger than just a normal fear, so this was huge for them.
Week 4 – we had smiles and laughter, and Child X even exited the pool via the steps. Again, major accomplishments in such a small time. Remember the session only lasted say 30 minutes so by this time we had had 1 and a half hours water time only. This session was held on a Saturday as a catchup slot, so Child X’s brother came along. Natalie invited him into the pool which is something we do
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offer in holidays or other times, and this also can be a turning point in encouraging the sibling as everything is ‘learnt behaviours’.
Week 5 – This was such an emotional goal for Child X. They entered the pool down the steps, in a safe manner, listening to what was asked of them. They used a float and did everything by themselves (with swim aids) but still the achievement overwhelmed Mum, and even though she completely believes in her child I don’t think she ever thought she would see the day that this would ever happen.
Child X received her certificates for completing the course and made the decision to attend as a Jolly Josh child permanently.
Child X is now on their family holiday, loving life and swimming happily, they blow bubbles, submerge (voluntarily), jump in by themselves, choose activities, ‘monkey’ up and down the poolside, enter and exit the pool in the correct manner, independently, but basically their confidence has grown to allow them to progress. This would not be as easily done in a mainstream class or public pool, due to the temperature and environment and it not being a 1:1 session.
In addition to this Mum has involved herself in group activities and fundraising events, as a family or alone, like our coffee catch up which she thoroughly enjoyed, enabling her to mix with other parents and families, who ‘get it’.
## **Child X - Let’s talk Hydrotherapy**
I’m not sure about anybody else but I have really struggled to find somewhere that offers hydrotherapy sessions to children with additional needs other than those purposefully built within SEN settings that unfortunately aren’t opened for outside use (trust me I’ve tried)!
Hydrotherapy would be of huge benefit to Iris as she has so much high tone in her arms and legs that it would really help to eliminate this as she is most relaxed in warm water. I came to the conclusion that maybe I would enquire whether a brilliant local paediatric physio we have seen previously would come along to a local pool and do a session with my daughter, but I really couldn’t find anywhere that met all her needs. This is where the fabulous Jolly Josh came in!! Our physio knew we were keen to start sessions and it would really benefit her, so she did some research of her own and recommended this amazing charity in Rochdale. So yesterday I took both the children along and the three of us did a hydrotherapy session along with the Hydro therapist. The staff at the centre could not have been more welcoming. My son was able to come along and absolutely loved the space as much as we did, he also got the opportunity to have some mummy time in the water while the staff looked after my daughter. This was so emotional for me that staff actually listened and understood not only my daughters needs but those of her sibling.
An incredible charity that is invaluable to parents like us. We can’t wait to start our weekly sessions and become involved with all things offered by this fabulous organisation.
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## **Our Story**
I first attended Jolly Josh in the first stages of the charity beginning. At that time sessions were weekly for 2 hours and hosted at Springside School.
I can now openly talk about my first time attending Jolly Josh, “I was a mess, I hadn’t showered for weeks” I describe Jolly Josh as a lifeline. I was able to meet other parents and professionals that I could talk to and understood what I was feeling.
When my son started school the Jolly Josh centre had not opened its purpose-built accessible centre in Castleton so we could only attend in school holidays.
Last year I began attending the Jolly Centre again I met the new team and I quickly built relationships, they are always so welcoming and supportive. They listen to my worries and are always on hand to offer advice.
We now attend Saturday sessions on a weekly basis, my son loves socialising with other children and making new friends, the activities are always planned so that all children can access them. We also attend our open age sessions in the school holidays, we struggle during the times my son isn’t in school and I am off work. The varied timetable gives us routine and a safe place for my son to play. My son has a regular 1:1 hydrotherapy session with hydrotherapy lead, since beginning the sessions my son’s confidence has grown week by week, initially he was extremely frightened and would not let go of her but the difference with the support of experienced staff has allowed his skills to skyrocket. He would never have this newfound confidence in the water if it hadn’t been for Jolly Josh as I can’t swim myself and the facilities to meet my sons needs on a 1:1 basis cannot be found locally.
I regularly attend the monthly parent/carer coffee and catch-up sessions which helps connect me to other families who face similar challenges. I have also supported other parents in their journeys too for example discussing the anxieties of another Mum whose daughter is having a gastrostomy fitted. The chat between was invaluable to the other parent and allowed her to overcome her fears of this as she could talk openly of her worries.
I am an advocate of Jolly Josh and will be forever grateful for the care, compassion and support they have given to not just me and my son but my family as a whole. I post regularly on social media of my son’s journey and often share photos and videos of his time at the centre which showcases how much he enjoys it but also the progress he is making.
I recently took part in the BMW 10k run to raise funds for Jolly Josh as I know that without the muchneeded funding they would struggle to deliver the amazing services and cannot continue to enable families to Connect, Support and Thrive.
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## **Contact Us**
For further information about Jolly Josh please visit our website
www.JollyJosh.co.uk
Here you can read many more reviews from our families, look at photographs from our sessions, read out blogs, view our fundraising, see pictures of our sessions and fun that we have and read updates on how we are furthering the centre or dates for your diary.
We’re grateful of every penny received towards the development of the centre, and as the saying goes ‘pennies make pounds’! Take a look at our ‘Key to Our Success scheme for larger donations too.
Please email fundraising@JollyJosh.co.uk for enquiries and/or to discuss donations.
Thank you.
_**Connect. Support. Thrive**_
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## **Structure, Governance and Management**
The Charity is controlled by its governing document, a deed of trust, and constitutes a limited company,
limited by guarantee, as defined by the Companies Act 2006
## **Reference and Administrative Details**
**Registered Company number**
CEO13918 (England & Wales)
## **Registered Charity number**
1178116
## **Registered office**
Ensor Mill
Queensway Rochdale OL11 2NU
**Trustees**
C A Kelly Trustee A Oddy Trustee (resigned 26.10.22) J H Parry Trustee A D Laidler Trustee R Drury Trustee A Field Trustee (resigned 10.11.22) A J McGuigan Trustee D C Taylor Trustee P Smith Trustee
**Independent Examiner** Cresswells 12 Market Street Hebden Bridge West Yorkshire HX7 6AD
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
....................................................... C A Kelly - Trustee
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## **Independent Examiner’s Report to the Trustees of Jolly Josh CIO**
## **Independent examiner's report to the trustees of Jolly Josh CIO ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 5th April 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**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can 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 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.
John Dakin FCA The Institute of Chartered Accountants in England and Wales Cresswells
12 Market Street Hebden Bridge HX7 6AD
Date: ………………………..
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## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5TH APRIL 2023**
|
Notes
**INCOME AND ENDOWMENTS FROM**
Donatons and legacies
Other income
Total
**EXPENDITURE ON**
Raising funds
2
**Charitable actvites**
Depreciaton
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|
|2023
2022
£
£
323,666
117,337
18
-|2023
2022
£
£
323,666
117,337
18
-|
|---|---|---|---|
|||323,684|117,337|
|||166,531
25,367
191,898
131,786
285,998
417,784|28,815
-
28,815
88,522
197,476
285,998|
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## **BALANCE SHEET 5TH APRIL 2023**
|**BALANCE SHEET**
**5TH APRIL 2023**||||||
|---|---|---|---|---|---|
|||2023|||2022|
|||Unrestricted|||Total|
||Notes||Fund||Funds|
||||£||£|
|**FIXED ASSETS**
Tangible assets
7
**CURRENT ASSETS**
Debtors
8
Cash at bank
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
9
Unrestricted funds
**TOTAL FUNDS**
||
|261,774
3,674
152,336
156,010
156,010
417,784
417,784
417,784
417,784|
|247,507
1,170
37,321
38,491
38,491
285,998
285,998
285,998
285,998|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5th April 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 5th April 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.
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## **BALANCE SHEET 5TH APRIL 2023**
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 ............................................. and were signed on its behalf by:
.............................................
C A Kelly - Trustee
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## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5TH APRIL 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.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
## **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.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
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## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5TH APRIL 2023**
## **2. RAISING FUNDS**
|**Raising donatons and legacies**
Support costs
**3.**
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated afer charging/(creditng):
Depreciaton - owned assets
|2023
£
142,825
25,367|2022
£
27,303|2022
£
27,303|
|---|---|---|---|
||||-|
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 5th April 2023 nor for the year ended 5th April 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 5th April 2023 nor for the year ended 5th April 2022.
## **5. STAFF COSTS**
The average monthly number of employees during the year was as follows:
||2023||2022||
|---|---|---|---|---|
|Admin||6||1|
No employees received emoluments in excess of £60,000.
22
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
||Unrestricted|
|---|---|
||fund|
||£|
|**INCOME AND ENDOWMENTS FROM**||
|Donations and legacies|117,337|
|**EXPENDITURE ON**||
|Raising funds|28,815|
|**NET INCOME**|88,522|
|**RECONCILIATION OF FUNDS**||
|Total funds brought forward|197,476|
|**TOTAL FUNDS CARRIED FORWARD**|285,998|
## **7. TANGIBLE FIXED ASSETS**
|Improvements
to
property
£
**COST**
At 6th April 2022
197,661
Additons
16,084
At 5th April 2023
213,745
**DEPRECIATION**
Charge for year
10,687
**NET BOOK VALUE**
At 5th April 2023
203,058
At 5th April 2022
197,661
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors|Fixtures
and
ftngs
Totals
£
£
49,846 247,507
23,550 39,634
73,396 287,141
14,680 25,367
58,716 261,774
49,846 247,507
2023
2022
£
£
3,674 1,170|
|---|---|
## **8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
23
## **9. MOVEMENT IN FUNDS**
|
**Unrestricted funds**
General fund
**TOTAL FUNDS**
|Net
movement
At 6.4.22 in funds
£
£
285,998 131,786
285,998 131,786|At
5.4.23
£
417,784
417,784|
|---|---|---|
Net movement in funds, included in the above are as follows:
||Incoming|Resources Movement|
|---|---|---|
||resources|expended in funds|
||£
|£
£|
|**Unrestricted funds**|||
|General fund|323,684 (191,898) 131,786||
|**TOTAL FUNDS**|323,684(191,898)131,786||
|**Comparatves for movement in funds**|||
|||Net|
|||movement
At|
||At 6.4.21 in funds
5.4.22||
|||£ £
£|
|**Unrestricted funds**|||
|General fund|197,476 88,522 285,998||
|**TOTAL FUNDS**|197,476 88,522 285,998||
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources Movement|
|---|---|---|
||resources|expended in funds|
||£
|£
£|
|General fund|117,337|(28,815) 88,522|
|**TOTAL FUNDS**|117,337|(28,815)88,522|
24
## **9. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|
**Unrestricted funds**
General fund
**TOTAL FUNDS**
|Net
movement
At 6.4.21 in funds
£
£
197,476 220,308
197,476 220,308|At
5.4.23
£
417,784
417,784|
|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources Movement|
|---|---|---|
||resources|expended in funds|
||£|£
£|
|**Unrestricted funds**|||
|General fund|441,021|(220,713) 220,308|
|**TOTAL FUNDS**|441,021|(220,713)220,308|
## **10. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 5th April 2023.
25
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5TH APRIL 2023**
|**FOR THE YEAR ENDED 5TH APRIL 2023**||||
|---|---|---|---|
||2023||2022|
|||£|£|
|**INCOME AND ENDOWMENTS**||||
|**Donatons and legacies**||||
|Donatons|216,466||99,708|
|Grants|107,200||17,629|
||323,666||117,337|
|**Other income**||||
|Interest received|18||-|
|**Total incoming resources**|323,684||117,337|
|**EXPENDITURE**||||
|**Other trading actvites**||||
|Purchases|23,706||1,512|
|**Charitable actvites**||||
|Improvements to property|10,687||-|
|Fixtures and ftngs|14,680||-|
||25,367||-|
|**Support costs**||||
|**Management**||||
|Wages|103,994||12,900|
|Social security|4,964||-|
|Pensions|1,908||99|
|Insurance|4,013||2,129|
|Light and heat|3,066||-|
|Advertsing|2,245||149|
|Rent|13,940||12,000|
|Computer expenses|8,594||-|
||142,724||27,277|
|**Finance**||||
|Bank charges|101||26|
|Total resources expended|191,898||28,815|
|**Net income**|131,786||88,522|
26