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2024-07-31-accounts

Charity Registration No. 1181756

THE VOICE FOR EPILEPSY

(A CHARITABLE INCORPORATED ORGANISATION)

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

ANSARI & CO

Charity Accountants & Consultants

BIRMINGHAM

B28 8JG

THE VOICE FOR EPILEPSY (A CHARITABLE INCORPORATED ORGANISATION)

CONTENTS

FOR THE YEAR ENDED 31 JULY 2024

CONTENTS
FOR THE YEAR ENDED 31 JULY 2024		 CONTENTS
FOR THE YEAR ENDED 31 JULY 2024
_______________
Pages
Legal and administrative information 2
Trustees’ report 3 – 6
Independent examiner’s report 7 – 8
Statement of financial activities 9
Balance sheet 10
Cash flow statement 11
Notes to the financial statements 12 – 17

1

THE VOICE FOR EPILEPSY (A CHARITABLE INCORPORATED ORGANISATION)

LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 JULY 2024

_______________

Trustees Kasam Parkar
Najma Parkar
Raziya Hawa
Fahim Parkar
Nathan Robinson (appointed on: 08/10/2023)
Javed Rehman (appointed on: 08/10/2023)
Principal Address 62 Granton Road
Kings Heath
Birmingham
B14 6HQ
Charity Number 1181756
Independent Examiner Mohammad Ansari
Ansari & Co
Kings Court, 17 School Road
Birmingham
B28 8JG
Bankers Lloyds Bank
1 Legg Street
Essex
CM1 1JS

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THE VOICE FOR EPILEPSY (A CHARITABLE INCORPORATED ORGANISATION)

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 JULY 2024

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The Trustees present their report and financial statements for the year ended 31 July 2024. The Trustees confirm that the Annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document and the provisions of the Statement of Recommended Practice (SORP) "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) (effective 01 January 2019).

Structure, governance and management

Governing document/Constitution

The organisation is a Charitable Incorporated Organisation (CIO). The charity was established by Constitution signed on 01 August 2018 and registered with the Charity Commission on 25 January 2019, under number 1181756.

Tax status

The charity is registered as a CIO and is therefore exempt from corporation tax and income tax.

Recruitment and training of trustees

The Board of Trustees currently consists of six members who were recruited due to their commitment and expertise. Role descriptions, where applicable, are issued to each Trustee and a full induction is given setting out the obligations of a Trustee. The list of current Trustees can be found on page 2 of this document.

Organisational structure

The Charity is principally based in Birmingham, UK but works with organisations across the United Kingdom. The Trustees are responsible for the governance of the Charity, and the day-to-day management is performed by the Trustees and volunteers.

Key risks and uncertainties

The Trustees actively review the major risks which the Charity faces on a regular basis, in particular those relating to its operations and finances. They are satisfied that systems are in place to mitigate the charity’s exposure to the major risks. The risk management strategy comprises:

The strategy is reviewed regularly by the Trustees.

3

THE VOICE FOR EPILEPSY (A CHARITABLE INCORPORATED ORGANISATION)

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 JULY 2024

_______________

Aims, objectives and activities

Aims, objectives and intended impacts

Objects:

To advance the education of the general public in the treatment and care of those with epilepsy by:

The provision of educational workshops, training and awareness programmes and by any other means as the trustees in their discretion shall determine.

Public benefit statement

The section of this report above entitled ‘Aims, objectives and activities’ sets out the aims and priorities of the Charity. The Trustees have considered this matter, in conjunction with the guidance contained in the Charity Commission’s general guidance on public benefit, and have concluded:

Review of achievements and performance for the year

During 2024, we engaged with active social media platforms three times a week on Twitter, LinkedIn, Facebook, and Instagram.

We provided online help support where families could ring if they had any concerns regarding issues with Epilepsy care.

We also carried out numerous community events to raise the awareness of Epilepsy and provided support wherever we could.

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THE VOICE FOR EPILEPSY (A CHARITABLE INCORPORATED ORGANISATION)

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 JULY 2024

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Financial review

Principal sources of funding

The principal source of funding for the Charity is from individual donors and Council grants within the UK. Voluntary donations and grants received this year for the charity came to £14,567 (2022-23: £11,746), with no other income source. Costs were kept under rigid control during the year and monitored regularly.

Reserves Policy

The Charity holds unrestricted funds which have been provided to the charity via donations and unrestricted grants. Under the terms of the donations, the charity must retain the assets in perpetuity and can only use the income to support its charitable activities.

The unrestricted funds represent income earned but not yet utilised in supporting charitable activities. At 31 July 2024, the charity held reserves of £9,402 (2023: £9,376).

Going Concern

The Charity reported a cash outflow for the year of £392 (2022-23: inflow of £2,688) due to more work on its awareness campaign activities but expects to make an inflow in the year to 31 July 2025.

The charity has no financial commitments at present, meaning that after making further appropriate enquiries and gaining assurances over income and reserves levels, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future, and at least 12 months from the date of the signing of these financial statements. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Future plans

The charity is hoping to collect an information database of all the benefits which are available to those suffering from Epilepsy and to showcase this information on our website, and signpost where needed to help sufferers request the care and financial help they need.

We also hope to engage more with Ethnic communities, to tackle the concerns people have around the stigma and taboo surrounding the condition.

5

THE VOICE FOR EPILEPSY (A CHARITABLE INCORPORATED ORGANISATION)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 JULY 2024

_______________

Statement of Trustees’ responsibilities

The Trustees are required to prepare financial statements for each financial year in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which give a true and fair view of the state of affairs of the Charity and the incoming resources and application of resources, including the net income and expenditure for the year. In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and which enable them to ensure that the financial statements comply with the Charities Act 2011 and 2022, the Charity (Accounts and Reports) Regulations 2008 and all other applicable law. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Accounts preparation

The Trustees confirm that the accounts comply with current statutory requirements, and with those of the governing instrument.

This report was approved by the Trustees on 30 September 2024 & signed on their behalf, by:

Kasam Parkar Trustee

6

THE VOICE FOR EPILEPSY (A CHARITABLE INCORPORATED ORGANISATION)

INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 JULY 2024

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Independent examiner’s report to the Trustees of The Voice for Epilepsy

I report on the financial statements of the charity for the year ended 31 July 2024 which are set out on pages 9 to 17.

This report is made solely to the charity’s Trustees, as a body, in accordance with section 145 and the regulations made under section 154 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.

Respective responsibilities of Trustees and Examiner

The Trustees are responsible for the preparation of the financial statements. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Act) and that an independent examination is needed.

Having satisfied myself that the company is not subject to audit under charity or 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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks 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 I do not express an audit opinion on the view given by the financial statements.

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THE VOICE FOR EPILEPSY (A CHARITABLE INCORPORATED ORGANISATION)

INDEPENDENT EXAMINERS REPORT FOR THE YEAR ENDED 31 JULY 2024

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Independent examiner’s statement

In the course of my examination, no matter has come to my attention:-

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

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

Mohammad Ansari

Dated: 30 September 2024

Ansari & Co Charity Accountants & Consultants Kings Court, 17 School Road Birmingham, B28 8JG

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THE VOICE FOR EPILEPSY (A CHARITABLE INCORPORATED ORGANISATION)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2024

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Unrestricted Total Unrestricted Total
Funds Funds Funds Funds
Note 2024 2024 2023 2023
£ £ £ £
Income from:
Donations and legacies
 2 14,567 14,567 11,746 11,746
___ ___ ___ ___
Total income 14,567 14,567 11,746 11,746
___ ___ ___ ___
Expenditure on:
Raising funds
 3 3,537 3,537 370 370
Charitable activities
 4 11,004 11,004 8,689 8,689
___ ___ ___ ___
Total expenditure 14,541 14,541 9,059 9,059
___ ___ ___ ___
Net movement in funds 26 26 2,687 2,687
Reconciliation of funds:
Total funds brought forward 9,376 9,376 6,689 6,689
___ ___ ___ ___
Total funds carried forward
 10 9,402 9,402 9,376 9,376
___ ___ ___ ___

All incoming resources and resources expended derive from continuing activities.

The notes on pages 12 to 17 form part of these financial statements.

9

THE VOICE FOR EPILEPSY (A CHARITABLE INCORPORATED ORGANISATION)

BALANCE SHEET AS AT 31 JULY 2024

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2024 2023
Note £ £ £ £
Current assets
Debtors 8 468 -
Cash at bank and in-hand 14 9,184 9,576
____ ___
9,652 9,576
Creditors:
Amounts falling due
within one year 9 250 200
____ ___
Net current assets 9,402 9,376
____ ___
Net assets 9,402 9,376
____ ___
Funds
Unrestricted: General funds 10 9,402 9,376
____ ___
Total funds 9,402 9,376
____ ___

The notes on pages 12 to 17 form part of these financial statements.

The financial statements were approved by the Trustees on 30 September 2024 & signed on their behalf, by:

Kasam Parkar Trustee

10

THE VOICE FOR EPILEPSY (A CHARITABLE INCORPORATED ORGANISATION)

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 JULY 2024

CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 JULY 2024		 CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 JULY 2024		 CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 JULY 2024		 CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 JULY 2024
_______________
Note 2024 2023
£ £
Cash flows from operating activities:
Net cash provided by operating activities 13 (392) 2,688
___ ___
Increase / (decrease) in cash & cash equivalents
in the reporting period (392) 2,688
___ ___
Cash & cash equivalents at the beginning of
the reporting period 9,576 6,888
___ ___
Cash & cash equivalents at the end of the
reporting period 14 9,184 9,576
___ ___

The notes on pages 12 to 17 form part of these financial statements.

11

THE VOICE FOR EPILEPSY (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

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1. Accounting policies

The financial statements have been prepared in accordance with 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 01 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The following principal accounting policies have been applied:

a) Incoming resources

Income includes the total funds received during the year and comprises donations collected directly or by volunteers and income from fundraising events. Income is recognised in the year in which the charity is entitled to receipt and the amount can be measured with reasonable certainty.

Income tax reclaimable under the Gift Aid Scheme is recognised on an accruals basis once income is considered probable.

Donors are given the option to restrict their donation when it is made. Any Gift Aid claimed on restricted donations is classed as unrestricted income.

b) Resources expended and basis of allocation

Expenditure is included when incurred and has been shown in the Statement of Financial Activities inclusive of non-recoverable Value Added Tax.

Expenditure on operational programmes is recognised in the year in which it is incurred.

Currently all costs are directly attributable to specific activities, but where required, certain shared costs will be apportioned to activities in furtherance of the objects of the Charity.

c ) Funds accounting

Funds held by the charity are:

Unrestricted funds - These are funds which can be used in accordance with the charitable objects at the discretion of the Trustees.

12

THE VOICE FOR EPILEPSY (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

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d) Tangible Fixed assets

Tangible fixed assets are depreciated per the following rates:

Land & Buildings - 2% straight line Equipment & Furniture - 20% straight line

e) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

f) Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

g) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

h) Financial instruments

The charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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THE VOICE FOR EPILEPSY (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

_______________

i) Judgements in applying accounting policies and key sources of estimation uncertainty

In preparing the Financial Statements, management is required to make estimates and assumptions which affect reported income, expenses, assets, liabilities and disclosure of contingent assets and liabilities. Use of available information and application of judgement are inherent in the formation of estimates, together with expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from such estimates.

The directors consider that there are no significant areas of key judgement or estimation uncertainty other than those identified in the accounting policies above.

j) Going concern

The charity having no financial commitments at present, means that after making further appropriate enquiries and gaining assurances over income levels, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future, and at least 12 months from the date of the signing of these financial statements.

2. Donations and legacies

Unrestricted Total Total
Funds Funds Funds
2024 2024 2023
£ £ £
Voluntary donations 3,087 3,087 4,246
Grants income 11,480 11,480 7,500
___ ___ ___
14,567 14,567 11,746
___ ___ ___
3. Raising funds
Unrestricted Total Total
Funds Funds Funds
2024 2024 2023
£ £ £
Advertising & marketing 2,005 2,005 370
Events & subscriptions 1,532 1,532 -
___ ___ ___
3,537 3,537 -
___ ___ ___

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THE VOICE FOR EPILEPSY (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

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4. Charitable activities - cost

Unrestricted Total Total
Funds Funds Funds
2024 2024 2023
£ £ £
Raising awareness project costs 5,382 5,382 8,440
IT & office costs 4,574 4,574 -
Governance costs: Legal & professional 1,048 1,048 249
___ ___ ___
11,004 11,004 8,689
___ ___ ___
5. Net incoming resources for the year
2024 2023
This is stated after charging:- £ £
Examiners’ remuneration 250 249
___ ___

6. Staff & trustees costs

There were no employees in the year.

During the year £NIL of expenses were incurred for the reimbursement of Trustees’ expenses (2022-23: £Nil). The Trustees received no other remuneration in the year (2022-23: £Nil).

7. Volunteers

The charity is being run through the kind help of committed volunteers. The Trustees would like to thank all the volunteers without whom the Charity would not be able to run.

8. Debtors

8. Debtors
2024 2023
£ £
Prepayments 468 -
___ ___

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THE VOICE FOR EPILEPSY (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

_______________

9. Creditors

Amounts owing within one year

9. Creditors
Amounts owing within one year
2024 2023
£ £
Accruals 250 249
___ ___
10. Statement of funds
Brought Incoming Resources Carried
forward resources expended forward
£
£		 £ £
Unrestricted funds
General reserve 9,376 14,567 (14,541) 9,402
_ __ __ ___
Total funds 9,376 14,567 (14,541) 9,402
_ __ __ ___
11. Analysis of net assets between funds
(a) 2024 Unrestricted Total
funds funds
£ £
Fund balances at 31 July 2024 are represented by:
Net current assets 9,402 9,402
__ __
Total funds 9,402 9,402
__ __
(b) 2023 Unrestricted Total
funds funds
£ £
Fund balances at 31 July 2023 are represented by:
Net current assets 9,376 9,376
__ __
Total funds 9,376 9,376
__ __

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THE VOICE FOR EPILEPSY (A CHARITABLE INCORPORATED ORGANISATION)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

_______________

12. Related parties

There were no related party transactions in the year (2022-23: None).

13. Reconciliation of cash flows from operating activities

2024 2023
£ £
Net surplus / (deficit) for the reporting period 26 2,687
(Increase) / decrease in debtors (468) -
Increase / (decrease) in creditors 50 1
___ ___
Net cash provided by operating activities (392) 2,688
___ ___
14. Analysis of cash and cash equivalents
2024 2023
£ £
Cash at bank and in hand 9,184 9,576
___ ___
Total of cash and cash equivalents 9,184 9,576
___ ___
14A. Analysis of changes in net debt
At start Cashflows At end
of year in year of year
£ £ £
Cash 9,576 (392) 9,184
___ ___ ___
9,576 (392) 9,184
___ ___ ___

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