ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2022
MUMA NURTURE
(Charitable Incorporated Organisation)
CHARITY REGISTRATION No: 1180220
Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS
MUMA NURTURE
(Charitable Incorporated Organisation)
CONTENTS
| Page 3 | Legal and Administrative Information |
|---|---|
| Pages 4 to 5 | Trustees' Report |
| Page 6 | Statement of Financial Activities |
| Page 7 | Balance Sheet |
| Pages 8 to 13 | Notes to the Financial Statements |
| Page 14 | Independent Examiner's Report |
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MUMA NURTURE
(Charitable Incorporated Organisation)
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER
CHARITY NUMBER 1180220 DATE OF REGISTRATION 5th October 2018 START OF FINANCIAL YEAR 1st October 2021 END OF FINANCIAL YEAR 30th September 2022 TRUSTEES AT 30TH SEPTEMBER 2022 Karen Deane Ayoub Charid (Appointed 18th February 2022) Daisy Green (Appointed 18th February 2022) Sue Lang (Appointed 21st January 2022) Ann Nijhuis (Resigned 30th September 2022) LEGAL STATUS Charitable Incorporated Organisation GOVERNING INSTRUMENT CIO - Foundation Registered 5th October 2018
OBJECTS
The preservation and protection of good health among people resident in Sussex, who are experiencing or who have experienced, infertility or pregnancy or perinatal loss in particular but not exclusively by: a) The provision of counselling, therapies and support for those suffering any mental or physical illness as a result of these experiences. b) Undertaking research in to subject of infertility, pregnancy and perinatal loss and its effect on potential parents, whether physical, psychological or social, the useful results of which will be disseminated for the public benefit.
CORRESPONDENCE ADDRESS
CORRESPONDENCE ADDRESS 4 Beverley Business Park 6 Finmere Road Eastbourne BN22 8QG PRIMARY BANKERS Metro Bank Plc One Southampton Row London WC1B 5HA
INDEPENDENT EXAMINERS
Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS
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MUMA NURTURE
(Charitable Incorporated Organisation)
TRUSTEES' REPORT
FOR THE YEAR ENDED 30TH SEPTEMBER 2022
Aims and Objectives
The preservation and protection of good health among people resident in Sussex, who are experiencing, or who have experienced, infertility or pregnancy or perinatal loss in particular but not exclusively by:
a ) the provision of counselling, therapies and support for those suffering any mental or physical illness as a result of these experiences.
b ) undertaking research into the subject of infertility, pregnancy and perinatal loss and its effects on potential parents, whether physical, psychological or social, the useful results of which will be disseminated for the public benefit.
This year of October 2021 to September 2022 has continued to be one of turbulence and changes for all including us at Muma Nurture. During this time the trustees have endeavoured to follow all charity commissions guidelines and rulings, making sure our services are being utilized in the best way possible. We have found an increase in people reaching out for our services, this is in part to the cumulative impact of restrictions over the past few years and that we continue to offer counselling online which enables access to more.
We have had a few changes on the board of trustees recently including a new chair, treasurer and welcome our first male on the board whose role is equality diversity and inclusivity. We would like to count more males among our client group as the area we specialise in effects them too. It is hoped that having a male on the board will give more insight into the provision needed to make this happen.
We have recently lost our events manager and have recruited a community coordinator to raise awareness of the charity, the services we offer and our fundraising events.
Many of the fundraising opportunities previously available have not resumed and may never do so. However, we had funding applications agreed from various sources which allowed us to continue to work and plan a future. We now have a smaller office still in Eastbourne which enables us to have volunteers back working for us, and a place for face-to-face counselling and therapies if the client wishes. We also continue with the online Community Support Group, which we have been running for some time, and is a life line for our clients especially if they feel one to one counselling is too much. We have started a craft club which enables people to gather together in a more informal way and be supported, It can be a softer way for them to gain access to the service. It has also proved very successful in making items to sell at craft fairs to increase the funding pot.
We attended Eastbourne Pride, Eastbourne Carnival and in September the Empty Pram push event a sponsored walk along the whole of Eastbourne seafront pushing empty prams to highlight not all pregnancy’s end with a baby. Our walkers worked hard to gather as many sponsors as possible.
We have taken on placement counsellors this year and this is proving to be very successful. They are working towards their qualification and we are able to accommodate more clients. We do in house training with them which is relevant to our specific client group and they have supervision each month with our senior therapist and coordinator who allocates clients and is their line manager. We hope to offer specialist training in our field to other service providers and counsellors in the future.
Our senior therapist and coordinator has worked tirelessly throughout this time for our charity and recognition of her hard work and dedication are due. My personal thanks go to everyone that has supported us through these times of change, including the previous Chair who has reached the end of her tenure and chosen to retire.
Karen Deane (Chair of Trustees)
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MUMA NURTURE TRUSTEES, REPORT FOR THE YEAR ENDED 30TH SEPTEMBER 2022 Trust, Reyin$lllllti Th9 Charits88 Act 2011 requires th8 trust88S to pr8pgr8 ffinarrial ststem8nts finanu81 y88r wh'i giv8 a true and fair of the stste of affairs ol the CK) ol the sufpkts of cio for that pwiixj. kn prepanNJ ¢tv)se financial s¢alements the tru$te89 are requred lo.. . Sect witatAe accntia pJlKie5 and appty them CorlS1enlly . Mak81U(ents arnl eslimates thal are r8ascnaN8 arJ pruthnl . Prewe fina91 staterrnnts on Ihe bath unl888 it 15 lnapW to pr85UTh that the trust will continu8 in 8Xi5tefiC8. Th8 tru5tee5 ar8 resp5•6 for keepiThJ PYOF4r ntIa records, (kchjse with reasonat4e racY at any t1rn8 the financkql posrtiw ofth9 CIO. They are atso re¥ lor safeguardry ts asgets of Ihe CD henr for rea90nae tArrt fnr thA wAwntlnn and rt1 nf fr211 anrf nlhAr irrffjijrl1Q Apwov•dbytheTrt0•Scffi.............................. ................. .......................................... Slgnad on tholr bthall by Trust¢0 .. PrlnteLI Nam8'. I<
MUMA NURTURE
(Charitable Incorporated Organisation)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2022
| Notes INCOMING RESOURCES Incoming Resources from Generated Funds Donations, Grants & Legacies 3a Charitable Activities 3b Activities for Generating Funds 3c Investment Income 3d Other Incoming Resources 3e TOTAL INCOMING RESOURCES RESOURCES EXPENDED Costs of Generating Funds Cost of Charitable Activities 4a Cost of Generating Funds 4b Governance Costs 4c TOTAL RESOURCES EXPENDED NET INCOMING (OUTGOING) RESOURCES Funds Brought Forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2021/22 2020/21 £ £ £ £ 35,419 - 35,419 32,118 2,374 - 2,374 5,828 4,803 - 4,803 3,206 - - - 30 415 - 415 34 43,012 - 43,012 41,215 41,888 - 41,888 39,278 575 - 575 500 650 - 650 575 43,113 - 43,113 40,353 (101) - (101) 863 9,372 - 9,372 8,508 9,271 - 9,271 9,371 |
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 8 to 13 form part of these financial statements.
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MUMA NURTURE (Ch¥itab Irted Organ¥Kl BALANCE SHEET AS AT 30TH SEPTEMBER 2022 Total 30.S•p22 Total 3Sep.21 Funds Funds Flx•d As5•ts Tan9ible A8sels InYeslrnenl$ Total Flxod A86•t• Curr•nt Al1¥ Debtors & Prepayrnents Cash at Bank and In Hand Total Curr•nt Ats 9.921 9.921 9.921 9.921 9.947 9.947 Cr•dltor•: Arnnts falling due wfthln orn 650 575 NET CURRENT ASSETS 9271 9271 9,372 TOTAL ASSETS bssturr•nt liJilil 9.271 9,2T1 9,372 Cr•dltor•: AmouN6 lalllro In thon one ye8r 10 NET ASSETS 9,271 9,2T1 9,372 Fund8 of the Charlty General Funds Reslricled FuTrJ8 9271 9.271 9,372 Total Funth 9,271 9,271 9,372 AFvoved bytTr1th.......................... . Signed on thelr behall by Trus1 .......... Printed Name..
MUMA NURTURE
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2022
1. ACCOUNTING POLICIES
Basis of Preparation & Assessment of Going Concern
Basis of Preparation
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
Incoming Resources
Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
Grants and Donations
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Tax Reclaims on Donations and Gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
Contractual Income and Performance Related Grants
This is only included in the SOFA once the related goods or services has been delivered.
Gifts in Kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
Donated Services and Facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Volunteer Help
The value of any voluntary help received is not included in the accounts.
Investment Income
This is included in the accounts when receivable.
Investment Gains and Losses
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
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MUMA NURTURE
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2022
1. ACCOUNTING POLICIES (continued)
Expenditure and Liabilities
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with Performance Conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
Grants Payable without Performance Conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
Unrestricted funds
These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.
Restricted funds
These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.
Designated funds
These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects.
Fixed Assets
Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.
Depreciation Expense
Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:
Fixtures, Fittings and Equipment
25% - Reducing Balance Basis
2. TANGIBLE FIXED ASSETS
The CIO held no fixed assets during this or the previous financial period.
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 30th September 2022 : None
30th September 2021 : None
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MUMA NURTURE
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2022
3. INCOMING RESOURCES
| a) Donations, Grants & Legacies Gifts & Donations Grants b) Charitable Activities Client Income Work Placement c) Activities for Generating Funds Lottery Income Fundraising Income d) Investment Income Interest e) Other Incoming Resources Sundry Income |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2021/22 2020/21 £ £ £ £ 2,092 - 2,092 304 33,327 - 33,327 31,814 35,419 - 35,419 32,118 - - - 1,050 2,374 - 2,374 4,778 2,374 - 2,374 5,828 - - - 681 4,803 - 4,803 2,525 4,803 - 4,803 3,206 - - - 30 - - - 30 415 - 415 34 415 - 415 34 |
|---|---|
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MUMA NURTURE
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2022
4. RESOURCES EXPENDED
| Note a) Cost of Charitable Activities Advertising & Publicity Equipment Costs Insurance Costs Office Costs Rent & Rates Staff Costs 11 Therapist Costs Training Costs Utilities b) Cost of Generating Funds Fundraising Costs c) Governance Costs Independent Examiners Fees 9 |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2021/22 2020/21 £ £ £ £ 567 - 567 280 260 - 260 366 997 - 997 837 678 - 678 799 4,906 - 4,906 1,337 32,143 - 32,143 31,843 1,470 - 1,470 2,046 224 - 224 1,660 643 - 643 110 41,888 - 41,888 39,278 575 - 575 500 575 - 575 500 650 - 650 575 650 - 650 575 |
|---|---|
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MUMA NURTURE
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2022
5. RESTRICTED FUNDS
The CIO held no restricted fund during this or the previous financial period.
6. INVESTMENTS
The CIO held no fixed assets investments during this or the previous financial period.
7. CASH AT BANK AND IN HAND
| Cash at Bank & in Hand | Unrestricted Restricted Total Total Fund Fund 30-Sep-22 30-Sep-21 £ £ £ £ 9,921 - 9,921 9,947 9,921 - 9,921 9,947 |
|---|---|
8. DEBTORS AND PREPAYMENTS
The CIO held no Debtors and Prepayments during this or the previous financial period.
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Independent Examiners Fees | Unrestricted Restricted Total Total Fund Fund 30-Sep-22 30-Sep-21 £ £ £ £ 650 - 650 575 650 - 650 575 |
|---|---|
10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
The CIO held no long term liabilities during this or the previous financial period.
11. NET ASSETS BETWEEN FUNDS
| Fixed Asset Investments Net Current Assets Long Term Liabilities |
Unrestricted Restricted Total Total Funds Funds 30-Sep-22 30-Sep-21 £ £ £ £ - - - - 9,271 - 9,271 9,372 - - - - 9,271 - 9,271 9,372 |
|---|---|
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MUMA NURTURE
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2022
12. STAFF COSTS AND NUMBERS
| TOTAL 2021/22 £ Gross Wages and Salaries 32,143 Employer's National Insurance Costs - Pension Contributions - 32,143 Employees who were engaged in each of the following activities: TOTAL 2021/22 Activities in furtherance of organisation's objects 2 |
TOTAL 2020/21 £ 31,843 - - 31,843 TOTAL 2020/21 2 |
|---|---|
The Charity operates a PAYE scheme to pay all members of employed staff and no employees received emoluments in excess of £60,000 (2020/21:None).
13. TRUSTEES AND OTHER RELATED PARTIES
During the financial year Mrs Victoria Charid (Spouse to Trustee Mr Ayoub Charid) received £21,549 as CEO, General Manager and Senior Therapist for Muma Nurture in furthering the Charity's objects. All conflicts of interest have been identified, documented and managed in accordance with the Charity's Governing Document.
No other payments were made to trustees or any persons connected with them during this financial period. No other material transaction took place between the organisation and a trustee or any person connected with them.
14. RISK ASSESSMENT
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
15. RESERVES POLICY
The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.
16. PUBLIC BENEFIT
The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.
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MUMA NURTURE {Charitable Ineorporated organ01) INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS Report io the trusteesl memL¢rs of Muma Nurture on I xcounts the year en 30th S8Pt8mb8r 2022 sèt out on pages 6t0 13. RMp•etlv• r•#ptsn¥ibilitiM oftrnl #nd 9xIn Tli¥ ¥lwiity'¥ lius1 dlls Ivawri&ble Ihe preparauon of Tne aCtn. Tne cnanty's trusiees consider that an audil Is not roquirod for thiG y¢)r undcr OCGtion 144 of Ihe Charitw AGt 2011 (the Ch71 AGI) atm1 that an ii)fviiQviil ¥A4111iII(tDvii ib n8eded. It is my responsibility to-. exarnine Ihp account$ under seclion 145 of thè Charities ACL follow ihe proce(lures laid atswn the owwai [rect8 gN8n by Ihe Charity Commi&8icffj lundAr kAetir>n 14515llbl of the Ch&rit3 AGt. ond state whèlher partiujlor m8tt•s hav• co• to my att•nt)n 8a•l• ol Ind•p•btht •Mrnln•rfs stat•m•nt My ¥xaiiiiiwli(Ni wa5 corrigd out In accorda wlth gra1 C4reuion$ oN•n by the Charity Commlssion. An •xaminatK)n Includoc a rov5ow of th¢ oooouniin9 reeord• k¢pt by Ihe charfty afyj a Gompartsoii of 11)¥ &¥uuiil> yi¥wiil¥Q wllli Iliu¥¥ rAr.nrd%. 11 ilqn inr.l¢iflpq rnnsidAralinn hf any unusual it•m or diÉ¢lgBuros in th• aecoufvts, and k1Th9 oxpltsntslionG from tho Iruslggs concernlng any such mBtt$r¥. The prOdre$ urnJertak¢n t)) not provth all thè that woukj be r6oui18d in n Dudit. and con8aqueThtly nty tspiDH)n gNen as tr4 wh•ihfrr the acccwJnl$ prosent o 'irw and fBir' view ¥n(I the repon 16 limit8d lo those rnatters $8t out In st¥twngnl bolv*. Iiiil¥pend•ni •xamlnofs swfjfflenl In connection th my examinaiKJn. no matt¢f has corne to my att8nlion'. which givag rolaonabh c•u•• to boli•v• Ihal in •ny malerial r•6p8cL tk• lwwrwr)1. to keap aemijnling records in a¢danc@ wilh section 130 of Charili8B Act., aThd tu Pl¥V41¥ iilwuiilb wlith accord whh accouniing recoffjs aThJ c(rfnpfy Ine atcountsng requirernents of th¥ char6 Acl hav¢ not b•en In¥l, ui lo whiGh, iri iiiy uyiniwi. ¥llwtk)n SId be dr•4bn In TO etle a unoerstanaing of axounts io be K. Collaku MMT Castle View Accounttna Lt Nevd Bam Mudberry Lane 8osliaiii Chichtrster est Sussex P018 8T8 Ddlv. 14111 July 2023 14