DocuSign Envelope ID: FA89F8A8-2E67-4F01-A9B4-423A00FB3C3F
Registered number 1183838
## Helping Angels Charitable Association
## Report and Unaudited Accounts
30 June 2022
DocuSign Envelope ID: FA89F8A8-2E67-4F01-A9B4-423A00FB3C3F
## **Helping Angels Charitable Association Report and accounts Contents**
||**Page**|
|---|---|
|Approval statement|1|
|Independent examiners report|2|
|Income and expenditure account|3|
|Detailed income and expenditure account|4|
|Balance sheet|5|
|Notes to the accounts|6|
DocuSign Envelope ID: FA89F8A8-2E67-4F01-A9B4-423A00FB3C3F
## **Helping Angels Charitable Association 1183838**
## **Approval statement**
I approve the accounts which comprise of the Income & Expenditure and Balance Sheet. I acknowledge my responsibility for the accounts, including the appropriateness of the applicable financial reporting framework as set out in note 1, and for providing Fortune Hart Limited with all the information and explanations necessary for their compiliation.
Lyndsey Ellis Lindsey Bestwick Chair of Trustees Trustee 11 April 2023 11 April 2023
1
DocuSign Envelope ID: FA89F8A8-2E67-4F01-A9B4-423A00FB3C3F
## **Helping Angels Charitable Association 1183838**
## **Independent Examiner's Report on the accounts**
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30/06/2022.
## **Responsibilities and basis of report**
As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Basis of independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- accounting records were not kept in accordance with section 130 of the Act or
- the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
This was approved on 15th March 2023
Lisa Fortune signed on behalf of Fortune Hart Ltd 24 Brookside Business Park Ltd Stone Staffordshire ST15 0RZ
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DocuSign Envelope ID: FA89F8A8-2E67-4F01-A9B4-423A00FB3C3F
## **Helping Angels Charitable Association Income and expenditure for the year ended 30 June 2022**
|**Income and endowments**
CharItable activities
**Gross income**
Administrative expenses
Other operating income
**Net income**
Interest payable
**Net movement in funds**
**Total funds carried forward**|**2022**
**£**
282,206
(43,121)
239,085
(173,720)
-
65,365
(3)
65,362
65,362|**2021**
**£**
125,954
(7,778)
118,176
(99,045)
780
19,911
(17)
19,894
19,894|
|---|---|---|
3
DocuSign Envelope ID: FA89F8A8-2E67-4F01-A9B4-423A00FB3C3F
## **Helping Angels Charitable Association Detailed income and expenditure for the year ended 30 June 2022**
_This schedule does not form part of the statutory accounts_
|
**Income and Endowments**
Grants and donations
Other charitable income
**Direct expenditure**
Charitable activities
**Administrative expenses**
Employee costs:
Wages and salaries
Pensions
Employer's NI
Staff training and welfare
Travel and subsistence
Premises costs:
Rent
Cleaning
General administrative expenses:
Telephone and internet
Postage
Stationery and printing
Licences
Subscriptions
Bank charges
Insurance
Equipment expensed
Software
Repairs and maintenance
Depreciation
Interest payable
Sundry expenses
Legal and professional costs:
Accountancy fees
Consultancy fees
Advertising and PR
Other legal and professional
**Other operating income**
Other operating income
**Net surplus/deficit**
**Reconcilation of funds**
Total funds brought forward
Surplus/deficit in the period
Total funds carried forward|**2022**
**Unrestricted Fund**
**£**
25,127
105,059|**s**
130,186
-
-
53,296
2,224
9,824
10,623
75,967
**54,219**
35,222
54,219
**89,441**|**2022**
**Restricted Funds**
**£**
152,020
-|
152,020
43,121
73,119
7,000
17,637
-
97,756
**11,143**
31,300
11,143
**42,443**|**2022**
**Total Funds**
**£**
177,147
105,059
282,206
43,121
117,396
3,254
4,248
712
805
126,415
7,000
2,224
9,224
2,687
492
911
65
380
260
875
524
1,358
9,883
9,052
3
971
27,461
2,917
-
6,906
800
10,623
173,723
-
**65,362**
66,522
65,362
**131,884**|**2021**
**Total Funds**
**£**
91,163
34,791
125,954
7,778
67,036
1,612
-
2,066
247
70,961
1,508
1,378
2,886
2,231
2,149
555
-
291
159
978
-
837
3,060
7,263
17
675
18,215
1,657
2,040
1,646
1,657
7,000
99,062
780
**19,894**
46,628
19,894
**66,522**|
|---|---|---|---|---|---|---|
||-
44,277
3,254
4,248
712
805
-
2,224
2,687
492
911
65
380
260
875
524
1,358
-
1,298
3
971
2,917
-
6,906
800
-||43,121
73,119
-
-
-
-||||
||||7,000
-||||
||||-
-
-
-
-
-
-
-
-
9,883
7,754
-
-||||
||||-
-
-
-||||
||||-||||
4
DocuSign Envelope ID: FA89F8A8-2E67-4F01-A9B4-423A00FB3C3F
|**Helping Angels Charitable Association**|**Helping Angels Charitable Association**|**Helping Angels Charitable Association**||||
|---|---|---|---|---|---|
|**Registered number:**||1183838||||
|**Balance Sheet**||||||
|**as at 30 June 2022**||||||
||**Notes**||**2022**||**2021**|
||||**£**||**£**|
|**Fixed assets**||||||
|Tangible assets|3||23,892||26,132|
|**Current assets**||||||
|Debtors|4|2,272||12,968||
|Cash at bank and in hand||126,338||57,768||
|**Creditors: amounts falling due**||128,610||70,736||
|**within one year**|5|(20,618)||(30,346)||
|**Net current assets**|||107,992||40,390|
|**Net assets**|||131,884||66,522|
|**Funds of the charity**||||||
|Restricted funds|||42,443||31,300|
|Unrestricted funds|||89,441||35,222|
|**Total funds**|||131,884||66,522|
|Lyndsey Ellis|||Lindsey Bestwick|||
|Chair of Trustees|||Trustee|||
|Approved by the board on 11 April 2023|||Approved by the board on 11 April||2023|
5
DocuSign Envelope ID: FA89F8A8-2E67-4F01-A9B4-423A00FB3C3F
## **Helping Angels Charitable Association Notes to the Accounts for the year ended 30 June 2022**
## **1 Accounting policies**
## _**Basis of preparation**_
The accounts have been prepared in accordance with the 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 (FR102) (Effective 1 January 2015) - (Charities SORP (FRS 102)), the financial reporting standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008.
## _**Grants and donations**_
These are included in the accounts when the charity has unconditional entitlement to the income.
## _**Charitable funds**_
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used.
## _**Turnover**_
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
## _**Intangible fixed assets**_
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
## _**Tangible fixed assets**_
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years Leasehold land and buildings over the lease term Plant and machinery over 5 years Fixtures, fittings, tools and equipment over 5 years Computer equipment over 3 years
6
DocuSign Envelope ID: FA89F8A8-2E67-4F01-A9B4-423A00FB3C3F
## **Helping Angels Charitable Association Notes to the Accounts for the year ended 30 June 2022**
## _**Investments**_
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
## _**Stocks**_
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
## _**Debtors**_
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
## _**Creditors**_
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
## _**Taxation**_
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
## _**Provisions**_
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
7
DocuSign Envelope ID: FA89F8A8-2E67-4F01-A9B4-423A00FB3C3F
## **Helping Angels Charitable Association Notes to the Accounts for the year ended 30 June 2022**
## _**Foreign currency translation**_
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
## _**Leased assets**_
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
## _**Pensions**_
Contributions to defined contribution plans are expensed in the period to which they relate.
|**2**
**Employees**
Average number of persons employed by the company
**3**
**Tangible fixed assets**
**Cost**
At 1 July 2021
Additions
At 30 June 2022
**Depreciation**
At 1 July 2021
Charge for the year
At 30 June 2022
**Net book value**
At 30 June 2022
At 30 June 2021|**2022**
**Number**
5|**2021**
**Number**
2
**Plant and**
**machinery**
**etc**
**£**
33,395
6,812
40,207
7,263
9,052
16,315
23,892
26,132|
|---|---|---|
8
DocuSign Envelope ID: FA89F8A8-2E67-4F01-A9B4-423A00FB3C3F
## **Helping Angels Charitable Association Notes to the Accounts for the year ended 30 June 2022**
|**4**
**Debtors**
Trade debtors
Other debtors
**5**
**Creditors: amounts falling due within one year**
Trade creditors
Taxation and social security costs
Other creditors|**2022**
**£**
1,124
1,148
2,272
**2022**
**£**
900
-
19,718
20,618|**2021**
**£**
-
12,968
12,968
**2021**
**£**
1,863
724
27,759
30,346|
|---|---|---|
## **6 Other information**
Helping Angels Charitable Association is an incorporated charitable company, incorporated in England. Its registered office is:
Burslem Park Partnership
Park Lodge Moorland Road Stoke on Trent ST6 1EA
9