2025-10-31-accounts - Genisys Arct

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Company registration number: 09803933 Charity registration number: 1180872

GENISYS ARCT TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 OCTOBER 2025

Genisys Arct Contents

	Page
Trustees' Report	1—2
Independent Examiner's Report	3
Statement of Financial Activities (including Income and Expenditure Account)	4
Balance Sheet	5
Notes to the Financial Statements	6—9
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities (including Income and Expenditure Account)	10

Genisys Arct Company No. 09803933 Trustees' Report For The Year Ended 30 October 2025

The trustees present their report and the financial statements for the year ended 30 October 2025.

Objectives and Activities

Aims and Objectives

Management consultancy activities other than financial management Other human health activities

Reference and Administrative Details

Trustees

Mrs NICOLE NYARAI MAPANI - Director (appointed 20/03/2025) Mr Nigel EDWARDS - Director Mr Ian Mortimer MCLAUGHLIN - Director

Company Secretary

Mrs Maria Nogleides Rosa Dos Santos REICHERDT

Charity Number

1180872

Company Number

09803933

Independent Examiner

Sajjad Munir ACA West Midlands Accountants Ltd Chartered Accountants & Business Advisers 2063 Coventry Road Birmingham B26 3DY

Page 1

Genisys Arct Trustees' Report (continued) For The Year Ended 30 October 2025

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Nigel EDWARDS

Trustee 07/01/2026

Page 2

Genisys Arct Independent Examiner's Report to the Trustees of Genisys Arct For The Year Ended 30 October 2025

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 October 2025.

Responsibilities and Basis of Report

As the charity 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

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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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.

Sajjad Munir ACA 07/01/2026 West Midlands Accountants Ltd Chartered Accountants & Business Advisers 2063 Coventry Road Birmingham B26 3DY

Page 3

Genisys Arct Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 October 2025

Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Investments 4 EXPENDITURE ON: Raising funds 6 NET INCOME/(EXPENDITURE) NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 13	2025 Unrestricted funds £ 71,385 -	2024 Unrestricted funds £ 28,710 60
	71,385	28,770
	(69,560)	(42,564)
	1,825	(13,794)
	1,825 2,395	(13,794) 16,189
	4,220	2,395

The notes on pages 6 to 9 form part of these financial statements.

Page 4

Genisys Arct Balance Sheet As At 30 October 2025

Unrestricted funds £ 2,615	Restricted funds £ -	2025 Total funds £ 2,615	2024 Total funds £ 1,818
2,615 218 6,987	- - -	2,615 218 6,987	1,818 219 4,870
7,205 (5,600)	- -	7,205 (5,600)	5,089 (4,512)
1,605	-	1,605	577
4,220	-	4,220	2,395
4,220	-	4,220	2,395
		4,220	2,395
		4,220	2,395

For the year ending 30 October 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Nigel EDWARDS

Trustee 07/01/2026

The notes on pages 6 to 9 form part of these financial statements.

Page 5

Genisys Arct Notes to the Financial Statements For The Year Ended 30 October 2025

1. General Information

Genisys Arct is a company limited by guarantee, incorporated in England & Wales, registered number 09803933 and registered charity number 1180872. The registered office is .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

Charity Work, Donation and Grant

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25%
Fixtures & Fittings	15%
Computer Equipment	25%

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Donations and gifts Gift aid Grants 4. Investment Income Bank interest receivable 5. Net Income/(Expenditure) The net income/(expenditure) is stated after charging/(crediting): Depreciation of tangible fixed assets - owned	2025 Unrestricted funds £ 3,437 7,448 60,500	2024 Unrestricted funds £ 28,710 - -
	71,385	28,710
	2025 Unrestricted funds £ -	2024 Unrestricted funds £ 60
	2025 £ 803	2024 £ 586

Page 6

Genisys Arct Notes to the Financial Statements (continued) For The Year Ended 30 October 2025

6. Analysis of Expenditure

6. Analysis of Expenditure
Raising funds Raising funds 7. Support Costs Employee costs Premises expenses General administration Depreciation Employee costs Premises expenses General administration Depreciation 8. Staff Costs Staff costs were as follows: Wages and salaries	Activities undertaken directly £ 3,565	Support costs (see note 7) £ 65,995	2025 Total £ 69,560
	Activities undertaken directly £ 1,729	Support costs (see note 7) £ 40,835	2024 Total £ 42,564
		2025 £ 36,564	2025 Raising funds £ 43,677 8,104 13,411 803
			65,995
			2024 Raising funds £ 17,400 12,120 10,729 586
			40,835
			2024 £ 14,547

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

Average Number of Employees

Average number of employees during the year was: 3 (2024: 3)

Page 7

Genisys Arct Notes to the Financial Statements (continued) For The Year Ended 30 October 2025

10. Tangible Assets

Motor Vehicles £ 5,000 -	Fixtures & Fittings £ 143 400	Computer Equipment £ 4,340 1,200	Total £ 9,483 1,600
5,000	543	5,540	11,083
4,500 125	21 79	3,144 599	7,665 803
4,625	100	3,743	8,468
375	443	1,797	2,615
500	122	1,196	1,818
As at 31 October 2024 £ 2,395	Income £ 71,385	2025 £ 4 214 218 2025 £ 4,265 1,137 198 5,600 Expenditure £ (69,560)	2024 £ - 219
			219
			2024 £ 3,374 1,138 -
			4,512
			As at 30 October 2025 £ 4,220
2,395	71,385	(69,560)	4,220

Page 8

Genisys Arct Notes to the Financial Statements (continued) For The Year Ended 30 October 2025

Unrestricted funds General: General unrestricted fund Total funds	As at 1 November 2023 £ 16,189	Income £ 28,770	Expenditure £ (42,564)	As at 30 October 2024 £ 2,395
	16,189	28,770	(42,564)	2,395

14. Transactions with Trustees

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

2025	2024
£	£

Related Party Disclosures
Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 9

Genisys Arct Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 October 2025

	2025 Total funds £	2024 Total funds £
INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Gift aid Grants Investments Bank interest receivable EXPENDITURE ON: Raising funds Cost of raising funds- Venue Hire Cost of raising funds - Volunteers Support and administration costs Wages and salaries Staff welfare Travel expenses Rent Repairs and maintenance Hire and leasing of motor vehicles Computer software costs Insurance Postage Stationery Advertising and marketing costs Telecommunications Website costs Accountancy fees Legal fees Professional fees Subscriptions Bank charges Other office costs Sundry expenses Disallowed Item Depreciation of motor vehicles Depreciation of fixtures and fittings Depreciation of computer equipment NET INCOME/(EXPENDITURE)	3,437 7,448 60,500	28,710 - -
	71,385 -	28,710 60
	-	60
	71,385 (2,039) (1,336) (190) (36,564) (821) (6,292) (7,104) (1,000) (1,477) (487) (532) (155) (323) (206) (990) (106) (1,695) (2,466) (110) (260) (52) (1,382) (3,110) (60) (126) (78) (599)	28,770 (270) (1,459) - (14,547) (1,944) (909) (12,120) - (739) - (534) (116) (681) (130) (482) (847) (1,875) (35) - (615) (5) (4,537) (133) - (167) (20) (399)
	(69,560)	(42,564)
	(69,560)	(42,564)
	1,825	(13,794)

Page 10