**Charity registration number 1178839**
## **DON'T LOSE HOPE CIO**
## **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 30 SEPTEMBER 2024**
## **DON'T LOSE HOPE CIO**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|Justine Mutton - Treasurer|
|---|---|
||Judith Fellows|
||Lisa Crowther|
||Roger Moore|
||Stephen Howard|
||C Johnson|
|**Charity number**|1178839|
|**Principal address**|4 North Street|
||Bourne|
||Lincolnshire|
||PE10 9EA|
|**Independent examiner**|TC Group|
||Brightfield Business Hub|
||Bakewell Road|
||Orton Southgate|
||Peterborough|
||Cambridgeshire|
||PE2 6XU|
|**Bankers**|HSBC UK Bank plc|
||Cathedral Square|
||Peterborough|
||PE1 1XL|
**DON'T LOSE HOPE CIO**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 6|
|Independent examiner's report|7 - 8|
|Statement of financial activities|9|
|Balance sheet|10|
|Notes to the financial statements|11 - 20|
**DON'T LOSE HOPE CIO**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2024**_
The trustees present their annual report and financial statements for the year ended 30 September 2024.
## **Structure, Governance and Management**
Don’t Lose Hope Charitable Incorporated Organisation (CIO) is a charity constituted by the Charity Commission, formed in England on 18[th] June 2018 as a registered charity with charity number 1178839. The Charity is governed by its Constitution which was adopted on 18[th] June 2018.
The Trustees who served throughout the period were:
Catherine Johnson Chair Roger Moore Deputy Chair Justone Mutton Judith Fellows Lisa Crowther Stephen Howard
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with 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 (FRS 102)" (effective 1 January 2019).
## **Objectives**
The charity's objects are for the public benefit to protect and promote the mental and emotional health in Bourne and surrounding areas of Lincolnshire, by facilitating the provision and development of an affordable counselling service.
The Charity’s objects are, for the public benefit, to protect and promote mental health and wellbeing in Bourne and the surrounding areas of Lincolnshire by facilitating the provision and development of an affordable counselling service.
The Trustees have paid due regard to the Charity Commission guidance in deciding what activities the Charity should conduct.
Don’t Lose Hope offers household-income means-related counselling services and mental health and wellbeing services from its premises in Bourne, Lincolnshire. It now provides for up to 200 counselling sessions per week.
It provides safe spaces, leadership and expertise for people to socialise, be supported and be guided to appropriate further support to deal with any mental health issues they may be experiencing. These facilities include a social enterprise café, a community garden, a woodworking shed and a craft workshop and shop. A broad swathe of regular, bespoke and targeted mental health and wellbeing support events are conducted at these facilities for a wide range of people who need support but who may not need the Charity’s counselling services or who may benefit from such support either before or after counselling, or both.
The Charity also aims to improve awareness and understanding of social, emotional and mental health within its area of benefit primarily, but not exclusively, through its delivery of educational workshops and information sessions at its own premises. Additionally, it is registered to deliver Mental Health First Aid Levels 2 and 3 externally to schools and workplaces through education provisions.
- 1 -
**DON'T LOSE HOPE CIO**
## **TRUSTEES' REPORT (CONTINUED)**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2024**_
## **Achievements and performance**
Over the past financial year, Don’t Lose Hope has made a significant impact through its counselling and play therapy services, delivering 7,854 sessions to adults, children, and young people. Of these:
- 2,340 sessions were offered free of charge
- 3,124 sessions were subsidised
- 48% of clients were aged 4–16 years
In addition, 975 sessions were delivered directly within local primary and secondary schools, allowing students to engage with counsellors either one-to-one or in group settings within a familiar educational environment.
## **Night Light Cafe**
_Don’t Lose Hope_ has become a **flagship beacon** of best practice through its involvement in the NHS’s **Mental Health Transformation Programme** . Our **Night Light Café** , open two evenings per week, offers a safe, nonclinical space designed to reduce social isolation and provide early mental health support. Operated by our Night Café Co-ordinator and supported by **15 volunteers** , the café hosts an average of **20–25 guests per session** . Its success has resulted in **three additional years of NHS funding** .
## **Runaway Theatre**
Now in its fourth year _, Runaway Theatre_ supports young people aged **11–16** to build confidence and selfesteem through **drama, music, and art.** Over **100 young people** have benefited from the program, which culminates in performances created entirely by participants. The group is led by **two former beneficiaries** who now use their lived experience and qualifications to mentor others.
## **Mental Health Training**
_Don’t Lose Hope_ serves as a placement provider for trainee counsellors (Level 4+), working in partnership with local colleges and the Sherwood Institute. We are accredited to deliver First Aid for Mental Health training up to Level 3 through NUCO. We are the official training provider for South Kesteven District Council, their staff, and partner organisations, with training now including refresher sessions. Bespoke mental health training is also available and has been well-received by local businesses and volunteers.
## **Gift Shop**
Our shop _, More Than Just a Gift_ , is now in its fourth year and has recently launched an online platform to showcase handmade items. At the rear of the shop, we run seven weekly creative workshops, supporting around 30 participants. These sessions foster positive mental health, combat social isolation, and give participants the opportunity to learn new skills, build confidence, and contribute to the shop’s offerings.
- 2 -
## **DON'T LOSE HOPE CIO**
## **TRUSTEES' REPORT (CONTINUED)**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2024**_
## **Community Garden and Shed Workshop**
Our fully functioning Community Garden and Shed Workshop continues to thrive, operating 40 hours per week and welcoming visitors of all ages and abilities. Open every weekday morning from 10am–12pm and supported by a dedicated Saturday volunteer team, the garden has become a vital hub for social interaction, physical activity, and mental health support.
- The garden supports recycling and sustainability, repurposing wooden waste from local companies to create handcrafted items sold in our gift shop and at community events, raising essential funds for our counselling services.
- Our raised beds supply fresh fruit and vegetables for use in our café, with surplus produce and plants offered for donations—supporting both our garden and counselling programs.
- We have developed a self-sustaining cycle by using seeds from our own produce, enabling continual expansion of our plant and herb selection.
## **Accessibility and Inclusion:**
- The garden offers 14+ seating areas, barked children’s play areas, and accessible concrete paths— allowing regular use by local special educational needs (SEN) schools.
- Our garden is truly cross-generational, welcoming everyone from children to elderly guests, and encouraging community cohesion and wellbeing.
A unique and touching feature, the "Letters of Love" initiative allows individuals to express their grief and remembrance through seeded letter paper. These are then "planted" in a dedicated wildflower space at the Wellhead: To date, 92 letters have been planted. The space now receives regular visitors who return to reflect and remember loved ones.
The garden currently averages 250 visitors per week, with lively group sessions in the mornings and relaxed, informal afternoons. Our volunteer base continues to grow, with new members bringing fresh energy and longstanding volunteers mentoring and sharing their skills across the community.
## **Befriending Service**
Launched in April 2024, our Befriending Service has rapidly become a vital source of connection and emotional support for those experiencing social isolation.
- Led by a funded Befriending Co-Ordinator the program began with 7 volunteer befrienders.
- In its first six months, the team established regular visits and check-ins with 23 clients.
The relationships formed have had a meaningful impact:
- Clients report feeling less isolated and more confident and supported.
- Volunteers themselves have grown in confidence, forming strong, positive bonds with their befriendees.
This initiative continues to expand, offering simple, human connection—one of the most powerful tools in combating loneliness and fostering emotional resilience.
- 3 -
## **DON'T LOSE HOPE CIO**
## **TRUSTEES' REPORT (CONTINUED)**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2024**_
## **Café Community Support Groups**
This year, the café was closed one day each week as a commercial enterprise to provide space for a range of therapeutic and peer-support groups. These sessions have allowed us to respond directly to the emotional and social needs of our community in a safe, supportive environment. The following groups are now regularly delivered from the café:
## **Adult Bereavement Group**
A supportive, peer-led space for adults coping with the loss of a loved one. This group provides comfort, shared experience, and guided conversation to help individuals navigate grief in a safe and understanding environment.
## **Safe Haven Group**
Modelled on the success of our Night Light Café, the Safehaven Group offers a non-clinical daytime drop-in where guests can talk openly about mental health challenges, life pressures, or emotional concerns. It provides compassionate listening, peer support, and signposting where needed.
## **Empowerment Group (in partnership with LDASS)**
Run in collaboration with the Lincolnshire Domestic Abuse Service (LDASS), this group provides a confidential and empowering space for individuals who are currently experiencing, or have previously experienced, domestic abuse or violence. The group focuses on recovery, resilience, and peer support, helping participants rebuild confidence and move forward.
## **Young Persons After School Drop-In**
This group supports young people by offering a welcoming, non-judgmental space after school. Young people can come in to chat, share concerns, and connect with trained facilitators and peers. It plays a vital role in early intervention for emotional wellbeing and mental health issues.
These café-based initiatives reflect our commitment to holistic, inclusive community support, ensuring that individuals of all ages and backgrounds have access to safe spaces, connection, and appropriate guidance outside of clinical settings.
## **Community Café: Volunteering**
Our community café continues to be a vibrant and inclusive space that not only offers high-quality service to visitors but also provides valuable volunteering opportunities for individuals from a wide range of backgrounds.
We are proud to support several agencies, including the Lincolnshire County Council’s Inspire U programme, by offering placements that help individuals develop workplace skills, gain confidence, and improve future employability.
- 4 -
**DON'T LOSE HOPE CIO**
## **TRUSTEES' REPORT (CONTINUED)**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2024**_
## **Award Recognition**
We are delighted to announce that the café has recently been honoured with the "Inspiring Young People in the World of Work" Award. This recognition highlights our commitment to mentoring and empowering young people, and reflects the positive outcomes seen in those who have volunteered with us—many of whom have progressed into employment, training, or further volunteering roles.
Through these partnerships and our ongoing dedication to creating meaningful opportunities, the café continues to be more than just a place to eat—it is a hub for growth, learning, and social impact.
## **Risks**
Revenue Risk. The Charity is reliant on grants, donations, legacies and fund-raising to be able to deliver its objectives. As the ‘cost of living’ crisis emerged, increased pressure on private finances negatively impacted charitable giving. Moreover, pressure on central, and thereby local, Government spending intensified which meant grant funding was increasingly hard to secure. It can mitigate this risk by charging more for its counselling services but it has a self-imposed pricing ceiling that is set below the private counselling market (due to its core object being to provide affordable counselling) which constrains that income.
Liquidity Risk. Liquidity risk is the risk that an entity will encounter difficulty in meeting its financial obligations. The Charity mitigates this risk by maintaining at least 4 months’ trading reserves in cash.
Leasing Risk. The Charity rents its buildings. At the end of the period it had outstanding commitments of £21,875 under non-cancellable leases. This was well within its financial trading reserve limit.
## **Financial review**
## Key Performance Indicators
|**l review**
ormance Indicators||||
|---|---|---|---|
||**FY24**|**FY23**||
|**Income**|£334,331|£319,472|+4.7%|
|**Charitable Expenditure**|£320,627|£306,490|+4.6%|
|**Reserve Funds**|£190,337|£176,633|+7.8%|
|**Counselling Sessions (per year)**|8829|7250||
- 5 -
## **DON'T LOSE HOPE CIO**
## **TRUSTEES' REPORT (CONTINUED)**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2024**_
The Charity’s income during the period totalled £334,331 (up from £319,472 in FY23). The Charity controlled its costs well and spent £320,627 on its charitable objectives providing 7854 counselling sessions at its offices and 975 sessions externally.
£104,240 (31%) of the Charity’s income comprised donations, grants and legacies and £230,091 (68%) was from trading activities (counselling, the café, the Shop and fund-raising).
At the end of the period the Charity had £190,337 in reserves (of which £177,560 was unrestricted), which provided for at least 6 months’ trading which in turn is 50% more than its Minimum Reserve Key Performance Indicator.
## **Going Concern**
The Trustees have considered the Charity’s strong operational and financial performances during the year, its risk mitigations (particularly its Revenue Risk), its cash reserves and its situation at the time of approving these Financial Statements and have concluded that the Charity remains a going concern.
The trustees' report was approved by the Board of Trustees.
## **Roger Moore**
Trustee Dated: 11 July 2025
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**DON'T LOSE HOPE CIO**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF DON'T LOSE HOPE CIO**
I report to the trustees on my examination of the financial statements of Don't Lose Hope CIO (the charity) for the year ended 30 September 2024.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements 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 2011 Act.
## **Independent examiner's statement**
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of FCA, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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 that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of 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.
- 7 -
## **DON'T LOSE HOPE CIO**
## **INDEPENDENT EXAMINER'S REPORT (CONTINUED)**
## **TO THE TRUSTEES OF DON'T LOSE HOPE CIO**
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 financial statements to be reached.
G Darbourne FCA for and on behalf of
## **TC Group**
Brightfield Business Hub Bakewell Road Orton Southgate Peterborough Cambridgeshire PE2 6XU
Dated: 14 July 2025
- 8 -
## **DON'T LOSE HOPE CIO**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2024**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**3**
61,969
42,271
Charitable activities
**4**
1,150
-
Other trading activities
**5**
228,941
-
Other income
**6**
-
-
**Total income**
292,060
42,271
**Expenditure on:**
Charitable activities
**7**
276,354
44,273
**Total expenditure**
276,354
44,273
**Net income/(expenditure) and**
**movement in funds**
15,706
(2,002)
**Reconciliation of funds:**
Fund balances at 1 October
2023
161,854
14,779
**Fund balances at 30**
**September 2024**
177,560
12,777|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2023**
**2023**
**£**
**£**
**£**
104,240
64,756
52,228
1,150
1,100
-
228,941
195,388
-
-
6,000
-
334,331
267,244
52,228
320,627
262,175
44,315
320,627
262,175
44,315
13,704
5,069
7,913
176,633
156,785
6,866
190,337
161,854
14,779|**Total**
**2023**
**£**
116,984
1,100
195,388
6,000|
|---|---|---|
|||319,472
306,490|
|||306,490|
|||12,982
163,651|
|||176,633|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 9 -
## **DON'T LOSE HOPE CIO**
## **BALANCE SHEET**
## _**AS AT 30 SEPTEMBER 2024**_
|**Notes**
**Fixed assets**
Tangible assets
**11**
**Current assets**
Debtors
**12**
Cash at bank and in hand
**Creditors: amounts falling due within one**
**year**
**13**
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension liability**
**The funds of the charity**
Restricted income funds
**14**
Unrestricted funds|**2024**
**£**
66,139
108,766
174,905
(18,923)|**£**
34,355
155,982
190,337
190,337
12,777
177,560
190,337|**2023**
**£**
44,627
105,949
150,576
(15,189)|**£**
41,246
135,387|
|---|---|---|---|---|
|||||176,633|
|||||176,633|
|||||14,779
161,854|
|||||176,633|
The financial statements were approved by the trustees on 11 July 2025
Roger Moore
**Trustee**
- 10 -
**DON'T LOSE HOPE CIO**
_**FOR THE YEAR ENDED 30 SEPTEMBER 2024**_
## **NOTES TO THE FINANCIAL STATEMENTS**
## **1 Accounting policies**
## **Charity information**
Don't Lose Hope CIO is a legal form of corporate body with limited liability designed specifically for charities.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
The Trustees have considered the Charity’s strong operational and financial performances during the year, its risk mitigations (particularly its Revenue Risk), its cash reserves and its situation at the time of approving these Financial Statements and have concluded that the Charity remains a going concern.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
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**DON'T LOSE HOPE CIO**
_**FOR THE YEAR ENDED 30 SEPTEMBER 2024**_
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **1 Accounting policies**
**(Continued)**
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
|Leasehold improvements|10% straight line per annum|
|---|---|
|Plant and equipment|25% reducing balance per annum|
|Fixtures and fittings|25% reducing balance per annum|
|IT equipment|25% reducing balance per annum|
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
- 12 -
## **DON'T LOSE HOPE CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2024**_
## **1 Accounting policies**
## **(Continued)**
## **1.9 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.10 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
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## **DON'T LOSE HOPE CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2024**_
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3 Donations and legacies**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
Donations and gifts
60,956
-
Grants (see analysis below)
1,013
42,271
61,969
42,271
**Grants**
South Kesteven District Council
-
-
Tesco bags of help
1,013
-
HIT - Training
-
-
Len Pick Trust
5,000
National Lottery garden funding
-
22,000
NHS (Night light care)
-
15,271
1,013
42,271|**Total**
**2024**
**£**
60,956
43,284
104,240
-
1,013
-
5,000
22,000
15,271
43,284|Total
2023
£
62,248
54,736|
|---|---|---|
|||116,984|
|||2,008
-
500
10,000
22,000
20,228|
|||54,736|
- 14 -
## **DON'T LOSE HOPE CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2024**_
## **4 Charitable activities**
|**Unrestricted**
**funds**
**Restricted**
**funds**
**2024**
**2024**
**£**
**£**
Snowden
1,150
-
1,150
-|**Total**
**2024**
**£**
1,150
1,150|**Total**
**2023**
**£**
1,100|
|---|---|---|
|||1,100|
## **5 Other trading activities**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
Fundraising
85,693
-
Cafe/Counselling
122,905
-
Recharges and sundry income
20,343
-
Other trading activities
228,941
-|**Total**
**2024**
**£**
85,693
122,905
20,343
228,941|Total
2023
£
62,778
115,331
17,279|
|---|---|---|
|||195,388|
## **6 Other income**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2024**|**2023**|
||**£**|**£**|
|Donation in-kind: Facilities|-|6,000|
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## **DON'T LOSE HOPE CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2024**_
## **7 Charitable activities**
|**Unrestricted**
**Restricted**
**2024**
**2024**
**£**
**£**
Wages and salaries
94,209
22,000
Counsellor staff costs
141,334
20,071
Staff training
3,043
-
Staff clothing
782
-
Event related costs
2,872
-
Rent and rates
15,688
-
Light and heat
8,638
-
Insurance
3,679
-
Repairs and renewals
2,827
-
Cafe food and drink
180
-
Toys, books and equipment
1,541
-
Computer expenses
-
**-**
Telephone
1,794
-
Post and stationery
948
**-**
Website costs
1,871
-
Sundry expenses
1,276
-
Entertaining
-
-
Legal and professional fees
176
-
Accountancy fees
4,254
-
Bank and card charges
1,540
-
Depreciation
4,908
2,002
291,560
44,073
**Analysis by fund**
Unrestricted funds
291,560
-
Restricted funds
-
44,073
291,560
44,073|**Total**
**2024**
**£**
116,209
161,405
3,043
782
2,872
15,688
8,638
3,679
2,827
180
1,541
-
1,794
948
1,871
1,276
-
176
4,254
1,540
6,910
335,633
291,560
44,073
335,633|**Total**
**2023**
**£**
103,144
145,033
897
87
3,016
18,648
10,309
3,156
2,472
278
2,956
140
1,694
86
2,546
1,138
-
565
2,752
1,615
5,958|
|---|---|---|
|||306,490|
|||262,175
44,315|
|||306,490|
## **8 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
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**DON'T LOSE HOPE CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2024**_
## **9 Employees**
The average monthly number of employees during the year was: 5 (2023 - 6).
## **10 Taxation**
No provision for taxation has been made in these accounts as the CIO is a registered charity and all surplus funds are applied for charitable purposes.
## **11 Tangible fixed assets**
|**Leasehold**
**improvements**
**Plant and**
**equipment**
**Fixtures and**
**fittings**
**IT equipment**
**£**
**£**
**£**
**£**
**Cost**
At 1 October 2023
35,348
6,059
22,107
348
At 30 September 2024
35,348
6,059
22,107
348
**Depreciation and impairment**
At 1 October 2023
7,525
2,775
12,135
181
Depreciation charged in the year
3,535
821
2,493
42
At 30 September 2024
11,060
3,596
14,628
223
**Carrying amount**
At 30 September 2024
24,288
2,463
7,479
125
At 30 September 2023
27,823
3,284
9,972
167|**Total**
**£**
63,862|
|---|---|
||63,862|
||22,616
6,891|
||29,507|
||34,355|
||41,246|
## **12 Debtors**
|**Amounts falling due within one year:**
Other debtors
Prepayments and accrued income|**2024**
**£**
63,566
2,573
66,139|**2023**
**£**
44,627
-|
|---|---|---|
|||44,627|
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## **DON'T LOSE HOPE CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2024**_
## **13 Creditors: amounts falling due within one year**
|**Creditors: amounts falling due within one year**|||
|---|---|---|
|Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income|**2024**
**£**
1,390
3,873
484
13,176
18,923|**2023**
**£**
4,148
-
428
10,613|
|||15,189|
## **14 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
||**At**|**1**|**October**|**Incoming**|**Resources**|**At 30**|
|---|---|---|---|---|---|---|
||||**2023**|**resources**|**expended**|**September**|
|||||||**2024**|
||||**£**|**£**|**£**|**£**|
||||14,779|42,271|(44,273)|12,777|
|**Previous year:**|**At**|**1**|**October**|**Incoming**|**Resources**|**At 30**|
||||**2022**|**resources**|**expended**|**September**|
|||||||**2023**|
||||**£**|**£**|**£**|**£**|
||||6,866|52,228|(44,315)|14,779|
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## **DON'T LOSE HOPE CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2024**_
## **14 Restricted funds**
**(Continued)**
The charity received funding from three grants in the year, which have been spent across three specific projects.
£22,000 was received in relation to garden funding and supporting associated wages and salary costs.
£15,270 was received in relation to the NHS Night Café. These grants support associated wages and salary costs.
£5,000 was received in relation to the Len Pick Trust. These grant costs support associated wages and salary costs.
Where restricted funds have been used to cover expenses relating to assets purchase by the company then their cost allocation in the accounts will be accounted for via the depreciation charge, being allocated over the estimated useful economic life of said asset(s).
Where the funds have been used directly then there full cost is include within restricted funds analysis.
## **15 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
|**At 1**
General funds
**Previous year:**
**At 1**
General funds|**October**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**At 30**
**September**
**2024**
**£**
**£**
**£**
**£**
161,854
292,060
(276,354)
177,560
**October**
**2022**
**Incoming**
**resources**
**Resources**
**expended**
**At 30**
**September**
**2023**
**£**
**£**
**£**
**£**
156,785
267,244
(262,175)
161,854|
|---|---|
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## **DON'T LOSE HOPE CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2024**_
## **16 Analysis of net assets between funds**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
**At 30 September 2024:**
Tangible assets
23,098
11,257
Current assets/(liabilities)
154,462
1,520
177,560
12,777
**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**£**
**£**
**At 30 September 2023:**
Tangible assets
27,987
13,259
Current assets/(liabilities)
133,867
1,520
161,854
14,779|**Total**
**2024**
**£**
34,355
155,982|
|---|---|
||190,337|
||**Total**
**2023**
**£**
41,246
135,387|
||176,633|
- **17** Operating lease commitments
## **Lessee**
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, of £21,875 (2023: £34,375)
## **18 Related party transactions**
There were no disclosable related party transactions during the year (2023 - none).
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