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:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
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**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**10**
**CURRENT ASSETS**
Debtors
**11**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**12**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**13**|**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.
9. **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**
|**Cost**
As at 31 October 2024
Additions
As at 30 October 2025
**Depreciation**
As at 31 October 2024
Provided during the period
As at 30 October 2025
**Net Book Value**
As at 30 October 2025
As at 31 October 2024
11.
**Debtors**
**Due within one year**
Trade debtors
Other debtors
12.
**Creditors: Amounts Falling Due Within One Year**
Trade creditors
Other creditors
Taxation and social security
13.
**Movement in Funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**Motor Vehicles**
**£**
5,000
-|**Fixtures &**
**Fittings**
**£**
143
400|**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**|
|---|---|
|**£**|**£**|
15. **Related Party Disclosures**
16. **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