ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023
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 2022 END OF FINANCIAL YEAR 30th September 2023 TRUSTEES AT 30TH SEPTEMBER 2023 Karen Deane Ayoub Charid Daisy Green Sue Lang Adam Davenport (Appointed 31st March 2023) 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 Unit 4 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 2023
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 2022 to September 2023 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 our services being recognized and acknowledged within the wider public sector over the past few years and that we continue to offer counselling online which enables access to more. We have seen an increase in those applying for counselling linked to perinatal mental health and referrals are coming from various locales in and around the county and country.
We have once again had changes on the board of trustees and welcomed our second male to the board with the hope that this will encourage more males among our client group as the area we specialise in effects them too.
Because our CEO and founder has been on maternity leave for much of this year, we have had many challenges within the day to day running of the charity. Sadly, the person recruited to cover maternity leave decided the role was not for her, shortly into the term of employment, followed by the resignation of our community coordinator leaving us with very limited resources. Thankfully our Chair is also a counsellor so has taken over the counselling coordinator role for the time being, on a volunteer basis so we are still able to offer our much-needed services.
We are continuing to offer counselling services online and face to face, fully supported by our placement counsellors 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 our counselling coordinator 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.
We have plans to extend this service and offer more training to placement counsellors and those qualified that they can become specialist in our area and extend the service we offer.
We attended 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.
Due to the amount of donated goods we received this year we have been able to sell at fairs and boot fairs to raise much needed funds, thanks go to those that donated.
My personal thanks go to everyone that has supported us through these times of continuing change and challenge. We look forward to a more settled year and a continuation of our plans for training and expanding our service within the community.
Karen Deane (Chair of trustees)
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MUMA NURTURE (charitab IrwwJrate(l Or9antsatthl TRUSTEES. REPORT FOR THE YEAR ENDED 30TH SEPTEMBER 2023 Tru8t888' R8sponslbllltl88 The trustees a spOnSible for preparirNJ the Trustees. RerN)rt aThJ tl fiOla1 ststements in acr{nCe with aprAi¢able Law and the Generally Accepted A¢countiThJ PrincirAes IGAAPI I111r0 FIn¢1 Rerorting StaThJard 102.. The FINqnclal R&rK)rUng Standard applte In the UK and Retl¢ of Irelarxj (United KirWw)i Geraty Accepted Accounting Pra¢tl¢el. The Charibes Act 2011 requi th& trustees to firowl stateftnts for each firtial year glve a true ancl falr vth of the Stste of aftsirs of the CIO aThY of the Su$ of CIO for that perknd. In weparfng te financbl stslemenls the Iruslees are requlred ¢0.. SeKgCt suitable accountiry and aprAy tM consislenty. Observe the methcds and PrincieS in the Ch8rrtEs SORP: Make judgernenls and estimales that are reasonai arKI prudent Slate whether applicatye UK AwounliThJ StsThJard$ have been folk)wed, subject to any malerfal d8Partures dbcb$8(l and explained in the financM?I ststemenW' Prepare financK315tstem8nts on the cO8M basis unK8S5 rt is inapprcprk?te to presume that the CIO will Contin in existence. The trustees are responsib lor keen9 sUfficnt accountlNJ records tha¢ (Ilscbse wfth reasonab accuracy at any tlme the nanclal posltk)n th? charrty and enabk? them lo eTh¥u thai tl fina1 stsments compty wllh t charleS Act 2011, the Charlty (Accounts and Rerrt)rtsl Regukilh)ns 2LNJ8 a1 the prov1$ of tl Govemlry Dctumenl. They are also re$rKinsiUe for safeguardlng the assets of the charty and he lor tsklry r6asonabb steps lor th& wevenlKJn and detectn of fraud and other Irregularities. Apyoved by the Trus188$ On . 08105124 Signed on their beh8W by Trustee ...................... PrSnted Name.. Karen Deane
MUMA NURTURE
(Charitable Incorporated Organisation)
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30TH SEPTEMBER 2023
| 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 2022/23 2021/22 £ £ £ £ 18,219 - 18,219 35,419 - - - 2,374 6,062 - 6,062 4,803 - - - - 50 - 50 415 24,331 - 24,331 43,012 31,612 - 31,612 41,888 946 - 946 575 780 - 780 650 33,338 - 33,338 43,113 (9,007) - (9,007) (101) 9,271 - 9,271 9,372 264 - 264 9,271 |
|---|---|
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 (charitab IrwwJrate(l Or9antsatthl BALANCE SHEET AS AT 30TH SEPTEMBER 2023 UnrestriL*ed Restricted Funds Funds Totsl 304ep23 Totzl 30.Sop22 Flxod A558ts Tangible Assets Investments Total Flx•J Assats Current Assets Debtor5 & Prepayments Cash at Bank arKJ in Hand Total Current A558ts 9.921 9,921 1,044 Cr•dltorn'. Amounts lal4NJ due wtthln 0 850 NET CURRENT ASSETS 9,271 TOTAL ASSETS current Ilabiltlfrs 9,271 Crodltor•.' Amounts lalllThJ due Sn mre than one year 10 NET ASSETS 9.271 Funds of the Charlty General Fund5 Restricted Funds 9,271 Total Fund• 264 9,271 0810512024 ApFKoved by t Tru$tee$ on ................................................................................................................................. Signed on their b8h8W by Trus188 ..... Print8d Name.. Karen Deane
MUMA NURTURE
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023
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 note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1st January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (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 2023
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 year.
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 30th September 2023 : None
30th September 2022 : None
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MUMA NURTURE
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2023
3. INCOMING RESOURCES
| a) Donations, Grants & Legacies Gifts & Donations Grants b) Charitable Activities Work Placement c) Activities for Generating Funds Fundraising Income d) Investment Income Interest e) Other Incoming Resources Sundry Income |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2022/23 2021/22 £ £ £ £ 7,394 - 7,394 2,092 10,825 - 10,825 33,327 18,219 - 18,219 35,419 - - - 2,374 - - - 2,374 6,062 - 6,062 4,803 6,062 - 6,062 4,803 - - - - - - - - 50 - 50 415 50 - 50 415 |
|---|---|
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MUMA NURTURE
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2023
4. RESOURCES EXPENDED
| Note a) Cost of Charitable Activities Advertising & Publicity Equipment Costs Insurance Costs Office Costs Rent & Rates Staff Costs 11 Sundry Expenses 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 2022/23 2021/22 £ £ £ £ 325 - 325 567 - - - 260 775 - 775 997 1,127 - 1,127 678 5,845 - 5,845 4,906 21,609 - 21,609 32,143 257 - 257 - 1,013 - 1,013 1,470 186 - 186 224 475 - 475 643 31,612 - 31,612 41,888 946 - 946 575 946 - 946 575 780 - 780 650 780 - 780 650 |
|---|---|
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MUMA NURTURE
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2023
5. RESTRICTED FUNDS
The CIO held no restricted fund during this or the previous financial year.
6. INVESTMENTS
The CIO held no fixed assets investments during this or the previous financial year.
7. CASH AT BANK AND IN HAND
| Cash at Bank & in Hand | Unrestricted Restricted Total Total Fund Fund 30-Sep-23 30-Sep-22 £ £ £ £ 1,044 - 1,044 9,921 1,044 - 1,044 9,921 |
|---|---|
8. DEBTORS AND PREPAYMENTS
The CIO held no Debtors and Prepayments during this or the previous financial year.
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Independent Examiners Fees | Unrestricted Restricted Total Total Fund Fund 30-Sep-23 30-Sep-22 £ £ £ £ 780 - 780 650 780 - 780 650 |
|---|---|
10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
The CIO held no long term liabilities during this or the previous financial year.
11. NET ASSETS BETWEEN FUNDS
| Fixed Asset Investments Net Current Assets Long Term Liabilities |
Unrestricted Restricted Total Total Funds Funds 30-Sep-23 30-Sep-22 £ £ £ £ - - - - 264 - 264 9,271 - - - - 264 - 264 9,271 |
|---|---|
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MUMA NURTURE
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2023
12. STAFF COSTS AND NUMBERS
| TOTAL 2022/23 £ Gross Wages and Salaries 21,609 Employer's National Insurance Costs - Pension Contributions - 21,609 Employees who were engaged in each of the following activities: TOTAL 2022/23 Activities in furtherance of organisation's objects 2 |
TOTAL 2021/22 £ 32,143 - - 32,143 TOTAL 2021/22 2 |
|---|---|
The Charity operates a PAYE scheme to pay all members of employed staff and no employees received emoluments in excess of £60,000 (2021/22:None).
13. TRUSTEES AND OTHER RELATED PARTIES
During the financial year Mrs Victoria Charid (Spouse to Trustee Mr Ayoub Charid) received £15,831 (2021/22:£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 Incorporated Organisation)
INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS
Report to the trustees/ members of Muma Nurture on the accounts for the year ended 30th September 2023 set out on pages 6 to 13.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
state whether particular matters have come to my attention
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that in any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
K. Collaku MAAT Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS
Date: 17th May 2024
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