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2024-04-30-accounts

REGISTERED COMPANY NUMBER: 11297834 (England and Wales) REGISTERED CHARITY NUMBER: 1181037

OUR HIDDEN TREASURE

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

OUR HIDDEN TREASURE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

Page
Reference and Administrative Details 1
Chair’s Statement and Report of the Trustees 2 to 7
Independent Examiner’s Report 8
Statement of Financial Activities 9
Balance Sheet 10 to 11
Notes to the Financial Statements 12 to 16

OUR HIDDEN TREASURE REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 APRIL 2024

TRUSTEES Mr A Wertzberger Mr M Halpern Mr P A Taub REGISTERED OFFICE 17A Amhurst Park London N16 5DH REGISTERED COMPANY NUMBER 11297834 (England and Wales) REGISTERED CHARITY NUMBER 1181037 BANKERS Barclays Bank Plc. 1 Churchill Place London E14 5HP

Page 1

OUR HIDDEN TREASURE CHAIR’S STATEMENT

FOR THE YEAR ENDED 30 APRIL 2024

Every kid is a treasure, but some kids don’t know it.

We make sure they do.

Our education system caters to children and young people with a wide range of needs, some of whom are behaviourally challenged, underachieve academically or struggle socially. Our mission is to enable success for all, by addressing challenges which children and young people face during the day, through supplementary learning sessions, social and emotional support and vocational after school clubs. We also support educators and parents with training and guidance to ensure they are thoroughly equipped to enable progress for every child.

The year 2023-2024 has been a year of learning, challenge and growth for our organisation and beneficiaries. Parents and families are still struggling with rising living costs and we see an overwhelming increasing in need for low-level mental health support. Children and young people are having a hard time in their education systems and at home with anxiety, isolation and challenging behaviours. Their academic performance is dropping with emotional overwhelm blocking their cognitive function.

Our services have remained the go-to for parents, children and young people struggling academically and emotionally. We supported children and young people with vocational activities, therapeutic intervention and emotional support, ensuring they can evidence selfachievement. Our financial and advocacy assistance was a lifeline for parents struggling to afford necessary extra educational, emotional or therapeutic provision for their children.

Responding to need, we delivered a youth centre for young people aged 12-15 who fell out of the education system, post lockdown. We also delivered a wider range of vocational afterschool workshops, where children and young people struggling in their education placements found achievement and fulfilment in a safe, supportive setting. The non-academic focus of sessions facilitated social interactions and positive experiences, boosting children and young people’s self-esteem, social networks and general behaviours. We were fortunate to benefit from more varied funding sources and as a result delivered projects focussing on social and life skills.

Our programme delivery is always a learning experience but the youth club was a real learning curve. We were successful in engaging participants in learning and supported them to fill gaps in their knowledge. We provided warm meals regularly which had a visible impact on learning and behaviour. Whilst our goal was to transition participants to mainstream educational settings, we were unable to do so for all participants and instead assisted with their transition to the workforce – supporting them to find jobs and keeping in touch during the adjustment phase. What was evidenced through our work was the profound impact of healthy emotional support and familial interactions.

Page 2

OUR HIDDEN TREASURE CHAIR’S STATEMENT - CONTINUED FOR THE YEAR ENDED 30 APRIL 2024

Our future work will aim to address these identified factors by working on emotional support and closer collaboration with families to address issues faced in whole-family systems.

Our amazing volunteer team is at the heart of our work. Without their unwavering commitment and determination to help make a difference, our services would be largely restricted. They generously give of their time with; LSA work, activity and group arrangement, facilitating, liaising, and event planning. The list is endless, and we thank each one of you.

Mr A Wertzberger Chairman

Page 3

OUR HIDDEN TREASURE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year to 30 April 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

Reference and administrative details

Reference and administrative details are shown on Page 1 of the financial statements and forms part of this report.

OBJECTIVES FOR PUBLIC BENEFIT

The objects of the charity are:

The trustees confirm that they have referred to the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities.

ACTIVIITES, ACHIEVEMENTS AND PERFORMANCE

Our Hidden Treasure’s mission is:

To help disadvantaged children and young people, especially those who have special education needs (SEN) through the provision of supplementary learning sessions and materials, as well as emotional support to children and young people who are behaviourally challenged. Additionally, to provide parents with guidance and financial support towards the significant expenses of extra educational and emotional support or therapies. This essential support will enable disadvantaged children and young people to attain educational milestones, improve their selfesteem and reach their potential.

Our strategic aims are:

Page 4

OUR HIDDEN TREASURE LIMITED REPORT OF THE TRUSTEES - CONTINUED FOR THE YEAR ENDED 30 APRIL 2024

Summary of past year’s achievements

Page 5

OUR HIDDEN TREASURE LIMITED REPORT OF THE TRUSTEES - CONTINUED FOR THE YEAR ENDED 30 APRIL 2024

Summary of past year’s achievements – continued

Plans for the future

The trustees have set the following plans for the next year:

Page 6

OUR HIDDEN TREASURE LIMITED REPORT OF THE TRUSTEES - CONTINUED FOR THE YEAR ENDED 30 APRIL 2024

Plans for the future – continued

Reserves policy and Financial Review

The trustees do not seek to maintain reserves, other than to ensure that they can continue the activities of the charity.

Income for the year has nearly doubled and expenditure on charitable activities has increased in a similar fashion. The increase in income was due to increased fundraising efforts, as mentioned above. The reserves of the charity have increased slightly. Trustees are satisfied with the level of reserves.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is constituted as a limited company and is governed by its Memorandum and Articles of Association dated 14 March 2018.

Organisational structure

The power to appoint new trustees is vested in the current board. It is not the intention of the trustees of the charity to appoint any new trustees. Should the situation change in the future, the trustees will apply suitable recruitment, induction and training procedures.

Risk management

The trustees have carried out a risk assessment and confirm that there are no major risks to which the charity is exposed.

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

Approved by order of the board of trustees on 30 December 2024 and signed on its behalf by:

Mr A Wertzberger – Trustee

Page 7

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF OUR HIDDEN TREASURE FOR THE YEAR ENDED 30 APRIL 2024

I report on the accounts for the year ended 30 April 2024 set out on pages 9 to 16

Respective responsibilities of Trustees (directors) and Examiner

The company’s trustees, who are also the directors, are responsible for the preparation of the financial statements and they consider that the company is exempt from an audit for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the 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 disclosures in the accounts, and seeking explanations from you as 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” and the report is limited to those matters set out in the statement below.

Independent Examiners statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respects the requirements:

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Independent Examiner Simon Tesler F.C.A Chartered Accountant ICAEW 149 Albion Road London N16 9JU

30 December 2024

Page 8

OUR HIDDEN TREASURE STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 APRIL 2024

2024
2023

2023
Notes Restricted
funds
£



Unrestricted
fund
£


Total funds
£

Total funds
£
189,903
99,720
181,412
103,636
5,760
970
187,172
104,606
2,731
(4,886)
21,861
26,747
24,592
21,861
INCOME AND ENDOWMENTS 2 80,173
EXPENDITURE ON
Charitable activities
3
Fundraising
Total expenditure
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
(4,886)
26,747
21,861

The notes form part of these financial statements

Page 9

OUR HIDDEN TREASURE (REGISTERED NUMBER: 11297834) BALANCE SHEET AS AT 30 APRIL 2024

Notes
FIXED ASSETS
Tangible assets
8
CURRENT ASSETS
Debtors
9
Cash at bank
CREDITORS
Amounts falling due within one year
10
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES


NET ASSETS


FUNDS
11
Unrestricted funds

TOTAL FUNDS
2024
2023
Unrestricted fund
£
Unrestricted fund
£
1,058
644
21,971
960
14,120
21,457
36,091
22,417
(12,557)
(1,200)
23,534

21,217

24,592
21,861

24,592
21,861


24,592
21,861
24,592
21,861
2024
2023
Unrestricted fund
£
Unrestricted fund
£
1,058
644
21,971
960
14,120
21,457
36,091
22,417
(12,557)
(1,200)
23,534

21,217

24,592
21,861

24,592
21,861


24,592
21,861
24,592
21,861
36,091
(12,557)
22,417
(1,200)
23,534 21,217
21,861
21,861
21,861
21,861

The notes form part of these financial statements

Page 10

OUR HIDDEN TREASURE (REGISTERED NUMBER: 11297834) BALANCE SHEET - CONTINUED AS AT 30 APRIL 2024

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) Ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to charitable small companies.

The financial statements were approved by the Board of Trustees on 30 December 2024 and were signed on its behalf by:

Mr A Wertzberger – Trustee

The notes form part of these financial statements

Page 11

OUR HIDDEN TREASURE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

Income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Income received by way of donations is accounted for when received. Income from grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Support costs are those incurred to assist the work of the charity but are not direct charitable activities. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Tangible fixed assets

Tangible fixed assets depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life: Computer Equipment - 25% on cost

Office Furniture - 25% on net book value.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Page 12

OUR HIDDEN TREASURE NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2024

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Going concern

There are no material uncertainties about the charity’s ability to continue.

2. INCOME AND ENDOWMENTS

2024
Unrestricted
funds
Restricted
funds
Total funds
£
£
£
Donations and legacies
96,480
-
96,480
Local authority funding
-
66,088
66,088
Grants
13,250
14,085
27,335
109,730
80,173
189,903
3. CHARITABLE ACTIVITIES COSTS
Direct costs
Support costs
(See note 4)
(See note 5)
£
£
Charitable activities
160,650
20,762
4. DIRECT COSTS OF CHARITABLE ACTIVITIES
2024
£
Therapy & Learning Support Sessions
87,743
Mental Health Programme
780
Homework Club
11,504
Youth Club
28,619
Grants made
8,360
Assessments
5,250
Parenting Workshop
2,130
Teachers’ Training
1,416
SEN Books & resources
-
After-school activities
11,911
Transport
2,937
160,650

Page 13
2023
Total funds
£
28,789
70,931
-
99,720
Totals
£
181,412
2023
£
74,156
7,220
-
-
3,340
1,000
5,925
5,171
2,436
1,289
1,010
101,547

OUR HIDDEN TREASURE NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2024

5. SUPPORT COSTS

Admin Staff
Professional Fees
Depreciation of Computer Equipment & Office Furniture (See note 8)
Bank Charges
Office expenses
Travel expenses
Advertising
Governance costs
Support costs, included in the above, are as follows:
Governance costs
Accountancy Fees
General expenses
2024
£
6,220
5,476
439
34
1,469
-
5,876
1,248
20,762
2024
£
1,200
48
1,248
2023
£
-
-
257
-
905
279
-
648
2,089

2023
£
600
48
648

6. TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits neither for the year ended 30 April 2024, nor for the period ended 30 April 2023.

Trustees’ expenses

There were no trustees’ expenses paid for the year ended 30 April 2024, nor for the period ended 30 April 2023.

7. STAFF COSTS

Staff costs for the year ended 30 April 2024 were £18,760. Staff costs for the year ended 30 April 2023 were £nil. No employees received emoluments in excess of £60,000.

The average number of employees during the year ended 30 April 2024 was 4. The average number of employees during the year ended 30 April 2023 was nil.

Page 14

OUR HIDDEN TREASURE NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2024

8. TANGIBLE FIXED ASSETS

Cost
At 1 May 2023
Additions
At 30 April 2024
Depreciation
At 1 May 2023
Charge for the year
At 30 April 2024
Net Book Value
At 30 April 2024
At 30 April 2023
Computer
Equipment
£
525
-
525
262
131
393
132
263
Office
Furniture
£
793

853
1,646

412
308
720

926

381
Total
£
1,318
853
2,171
674
439
1,113
1,058
644

9. DEBTORS

Accrued income
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade Creditors
Accruals and deferred income
2024

£
21,971
21,971
2024
£
10,757
1,800

12,557
2023
£
960
960
2023
£
-
1,200
1,200

Page 15

OUR HIDDEN TREASURE NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2024

11. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
TOTAL FUNDS
Net movement in funds, included in the above are
Unrestricted funds
General fund
Restricted funds
TOTAL FUNDS
At
1.5.23
£
21,861
-
21,861
as follows:
Incoming
resources
£
109,730
80,173
189,903
Net
movement
in funds
£
2,731
-
2,731
Resources
expended
£
106,999
80,173
187,172
At
30.4.24
£
24,592
-
24,592
Movement
in funds
£
2,731
-
At
30.4.24
£
24,592
-
24,592
2,731

12. RELATED PARTY DISCLOSURES

There are no related party transactions requiring disclosure.

Page 16