ABC Book Club
Reglstered Charity No 1184137
TRUSTEES ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2024
Barnes Roffe LLP
Chartered Accountants
Charles Lake House
Claire Causeway
Crossways Business Park
Dartford
Kent
DA2 6QA

ABC Book Club
Accounts for the Year Ended 31 March 2024
Contents
Page
Trustees. Annual Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes lo the accounts
10-12

ABC Book Club
Accounts for the Year Ended 31°, March 2024
Trustees, Annual Report
Governlng Documont
ABC Book Club is a Charitable Incorporated Organisalion
formed by way of a governing document dated 27 June 2019.
REFERENCE AND ADMINISTRATION DETAILS
Registered Charlty No.
1184137
Address
g Marks Road, Bromley. BR2 9HG
Trustees
David Spragg
Sandra Sargent
Rosemary Yazdani
Tess Dowd
Bankers
MelroBank
Accountants
Barnes Roffe LLP
Chartered Ac¢ounlants
Charles Lake House. Claire Causeway, Crossways
Business Paik. Dartford, Kent, OA2 6QA

ABC Book Club
Accounts for the Year Ended 31°, March 2024
Trustees, Annual Report
STRUCTURE GOVERNANCE AND MANAGEMENT
Trustee Selection
The Iiuslees are appointed on a basis that they can each bring a unique view and experience lo the running
of the charity.
Mana
gment
ABC Book Club has no paid full-time employees and is run by the trustees. The charity is reliant upon the
lime, skill and resources donated by its trustees and other supporters, forwhich il is extremely grateful. The
Iruslees receive no remuneration or other benefits.
OBJECTS AND ACTIVITIES-TO be Com
leted b trustees
Ob
ects
For the benefit of the public lo advance the educal¢on of children. in particular bul not exclusively, by
dislribuling children's books to local schools in need of resources, the inslallalion of reading areas and
libraries. and the purchase and assembly of furniture and furnishings in schools.
Activltles In the Year
April 23- March 24 saw 55,460 books donated to 74 different local schools and organisalions from ABC.
The donations were made predominantly lo primary schools in a variely of areas, but also to nurseries,
chiklminders, hospitals and community spaces.
Co￿on Prima
School Eltham
This Under the Sea Ihom8d library was built using money fundralsed by the school's Parent and Teacher
association. Over 1.500 books were used in ils creation all provided by ABC. The charity designed. built
and launched the library in April 2023.
Alexandra Infant School- Pe
An outdoor purpose built hul was built lo provide pupils wilh an area where they can choose lo read for
pleasure at playtimes and have an allernalive lo playground activities if they prefer lo spend their time
reading. The school chose a Space themed reading hul and il was a fund matched library build between
the school and the charily..

ABC Book Club
Accounts for the Year Ended 31sI March 2024
Trustees, Annual Report
Hol F&mi
Prima
School- Kidbrooke
In ABC'S pro-bono project of 2023, this school needed a library as the school had nowhere the children
could 8ccess books. With much support from the school's premises team and built using exterrkal
fundraising inilialives this library was launched in July 2023.
Riverhead Infanls School- Sevenoaks
With an enoimous purpose built shed in the playground, this infant school needed il lo be designed, filled
and themed. ABC created a Jungle themed room which was launched in September 2023.
La Fontaine - Bromle
ABC worked alongside the PTA lo create an outdoor reading hul in the playgroun¢J. Called the Tiger Den,
this space was launched in September 2023.
Cardwell Prima
ABC fund matched this project using donations fiom the Ioc81 borough council {Greenwi¢hl and provided
this school with a whole school library the school so desperately needed. Over 1.500 books were used in
the creation of the space.
School- Woolwitrh
st ￿lliaM of York- FO￿St Hill
The school had an enormous space lo transform into a whole school library and asked for ABC'S help to
do so. They chose a Forest theme and ABC used money the school had fundraised for over the year. Over
1,200 books were used in the creation of the space and il was launched in February 2024.
FINANCIAL PERFORMANCE
Reserves Polic
The policy of the Charily is lo keep reserves to a minimum and to ensure that all donation8 are used for the
furthermenl of the objectives of the charity.

ABC Book Club
Accounts for the Year Ended 31$1 March 2024
Trustees, Annual Report
Financial Performanc6
Duiing the year the charity has received £90.017 {2023.' £65,728) in donation and other income and has
incurred operational costs of £78,66212023.. £72,717} re8ulling in a nel surplus of £11,92212023: £6,711
nel deficill.
Financial Performance
cont'd
Total funds as al 31 March 2024 are £29,551 12023.. £17.6291. In the current economic climate.
consideration has been taken lo allow for the Charity lo continue ils vital work whilst also conlemplaling its
costs and Ihe necessily of all spend. ABC plan to utilise tho majorily of funds on account for operational
costs and going forward using monies raised by PTAS and schools to build libraries where possible lo avoid
overspending.
Financial activity has been significant this year as the charity has secured a £60,000 donalion from the
Acorn Group and invoices and payments are now managed directly by the charity. The charity is in a stable
financial posilion foll()wing the current economic uncertainly bul is prepared and able to adjust ils offerin9
and Spend depending on economic conditions. Most of the activities have bèen carried out based on non-
monetary donations of books which we expect lo do more of in 2024125
Payroll giving is in place for members of Acorn Group staff, raising a further £5.000 per annum approx. The
focus of the Trustees in 2025 is the procurement of external *unding from charities and organisalions in
order lo allow for further library projects lo be undertaken.

ABC Book Club
Accounts for the Year End8d 31°, March 2024
Trustees, Annual Report
The trustees also gratefully acknowledge all the voluntary and financial support received Ihroughoul the
year which has enabled il lo continue ensuring that the objects of the charity are reached.
I declare, my capacily as a charlty trustee. that
the trustees have approved the report above,. and
have authorlsed me to sign It on their behalf.
Signature-.
Davld Spragg
D81e-
Nov 21, 2024

ABC Book Club
Accounts for thp Year Endèd 31 March 2024
Independent Examlner's Report
Independent Examlner's Report to thè Trustees of ABC Book Club I'the charlty'l
l Teport lo Ihe chafily Iruslees on my examination of the accounts of the ch81ily for the year
ended 31 March 2024 whi¢h are set out on page$ 7 to 11.
R8sponsibilities and bagls of report
As the Iruslees are responsible for the preparation of the accounts in accorclance with the
requirements of Ihe Charities Act 2011 I'lhe Acl'l.
I report in respect of my examlnalion ol the charity's 8¢¢ounts carried out under section 145 of
the Act and in carrying out my examination I have followed all the applicable Direction5 given by
the Charity Commission under section 145151{b} of the Act.
An independent examination does not involve gathering all the evidence that would be required
in an audit and ¢onsequenlly does not cover all the mallers that an auditor considers in giving
their opinion on the accounts. The planning and conduct of an audit goes beyond thé limited
assurance th81 an independent examination can provide. Consequently l express no opinion as
lo whether Ihe consolidated accounts present a 'lru& and lairf view and my report is limited to
those specific mallers sal oul In the independent tsxamlnerfs slalemenl.
Indgpandent Examiner's Statement
I have completed my examination. I confirm Ihal no material matters have come lo my altenlion
in connection wilh the examination giving me cause lo believe that in any material respect-.
{1)
aceounling records were not kept in respect of the charily as required by section 130
of Ihe Act,. or
{2)
the accounts do not accord with those records
the ac¢ounts do not comply with the applicable requirements concerning thè form
and content of accounts sel out in the Charities (Accounts and Reports) Regulations
2008 other than any requirement that the accounts give a 'true and fair view. which
Is not a matter considered as part of an indepondent examination.
{3)

ABC Book Club
Accounts for the Y8ar End8d 31 March 2024
Independènt Examlner's Report
Indgpandent Examiner's Report to thè Trustees of ABC Book Club I'the charily'l {Cont'dl
I have no concerns and have come across no other mallers in connection with the examination
lo which allenlion should be drawn in this report in order to enable a proper understanding of
the ac
ounts to
reached.
Ben Bradley FCA
Barnes Roffe LLP
Chartered Accounlanls
Charles Lake House
Claire Causeway
Crossways Business Park
Dartford
Kent
DA2 6QA

ABG Book Club
Ac¢ount8 for the Year Ended 31 March 2024
statemBnt of Financial A¢tlvitles
Unrestrrcted
funds
2024
Re$tri¢ted
fund8
2024
Total
2024
Total
2023
Note
lTrcoming ie$ourte$
Income ond endowments Iiom..
Donations
Grani
Olhertradlng acllvlile5
68.290
10,000
667
11,727
80,017
10,000
567
64728
278
Total
78,857
11,727
90,584
66,006
Re50urce5 expended
Expendlture on:
Ch81itable ac￿vi￿e5
8fj,936
11,727
78,662
72,717
Total
78.662
72,717
Nel in¢omellexpendltur&l
11,922
Net movement funds
11,922
11,922
(6,711)
Totsl funds brought forward al 1 April 2023
17,629
17,629
24.340
Totsl fund$ carrled foTrward at 31 March 2024
29,SSI
17,629

ABC Book Club
Actounts for tho Year Ended 31 March 2024
Balance Shèot at 31 March 2024
Unrostrlcted
lunds
2024
Restrl¢l•d
funds
2024
Total
2024
T￿81
2023
Note
CurrentAs8Ot8
D8blors
Cash al bank and in hand
553
31,218
553
31,218
633
19,696
qo
Total Curmnt A8set5
31,771
31,771
20,329
Crèdltors: amounts falllng withln ono year
2.22
2,220
2,700
Nèt currant assets
29.651
29.651
17,629
Yotal N8t Ass9ts
29,5S1
29,5S1
17,629
Funds ol the charlty
29.551
29,551
17,629
Total funds
29,551
29,561
17,629
The charl1￿& Iruslees acknoweklge Ihelr resposibililies for the preparallon of Ihe accounls.
The accounls were approved by Ihe IrusleÈ$ on
beh81f.
and slgned on its
Nov21, 2024
iISpkaAg
Dav4d Sptagg

ABC Book Club
Accounts forthe Year Ended 31 March 2024
Note8 to tho Accountg
Gonoral Inlormatlon
ABC Book Club Is a Charilable Incorporaled Organi5alion and registered charKy incorporated in England WalÈs. The
¥eyislered office is 9 M3rks R03d. Bromley, BR2 9HJ.
The charity conslilules a public benefit enlily a5 defined by FRS 102. The financi81 slalemenls have been prepared In
accordance with Accounling and Reporiing by Charities.. Slalemenl ol Recommended PracliTr applicable lo charilles
preparing their aGGounls in accordance wlh the Financial Reporting Slandard applicable in the UK and Republic of Ireland
issued in OclobÈr 2019. the Finane481 Reporting Standard applicable in the United Kingdom and Republic of Irelgnd IFRS
1021, the Charities Acl 2013 and UK GenerallyA￿epIed Accounlino Pr8clice.
The financial slaletnenls hava baÈn prep8red lo gbie a'lrue and fair, view and have depariÈd from tha Charilles IA¢counts
and Reports) RÈgul8lltrns 2008 only lo the extent required lo providè a'lruts and falr V￿w.. Th18 departure has invo5ved
follthng Accounting and Reporting bycharilies." Slalemenl of Recommended Practice applicable lo ch8rdie5 preparlno
their accounls in accordan￿ wilh Ihe Flnanclal Reporting S18ndard applic&ble in the UK and Republic Df Ifeland issued in
October 2019 ralherlhan Ihe Accounting and Reporfing by Charities.. Slalemenl of RÈcommerKJed Practice effeclive from 1
April 2005 whlth h8s slnce been wlhdrawn.
The financial slalements are prepared on a 9olng concern basis under the hislorical c051 convention. mOd￿fied lo indud
ceriain item5 al fair value. The finanri81 statements are pre5enled in slerfiw whth Is Ihe function81 curfency of the charity and
oundÈd lo the neafesl £000.
The significanl accounliw pollcles appl￿d In Ihe pr8paralion of Ihese financial slaletnenl$ are sel out below. These pdicies
have been con5islÈnlly applled lo all years presenled unless olhetwise staled.
Accountlng pollcles
2.1 These accounls have been prepared under the hlslorlcal c081 convention wlh items recggni5ed al tosl or Iransacllon value
unless olhetwise slalÈd In Ihe relev8nl nolel81 to these accounts. The accounts havp been prepared in accordance with the
SlaleTnenl of Recommended Praclice.. Accounling 8nd Reporting by Charilies preparing Ihe1r accounts in 8ccordance wilh the
Flnanclal Reporting Slandor(S applicable in Ihe UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and with the
Financial Reporting Slandard applicable in lh8 United Kingdom and Republic of Ireland IFRS 1021 and ￿th Ihe chri1￿8 Act
2011.
2.2 In¢omo
Fund8
Uniestrlcled fund& are available for use al the discrellon of Ih8 Iruslee8 in furtherance of the general objÈclivÈs of th8 tharlly
8nd which have nol beeTr designated for olher purposes
Rèsliicled funds are funds which are lo be used in accordan￿ wilh sp&csfic reslriclion8 imposed bydonors orwhich have
been raised by Ihe ch&rily for parficular purposes. The cost of ralsing and adminislering such funds are chargÈd agalnsl the
sPe￿riC fund. The aim and use of each restricted fund is set out in Ihe nole5 to the financlal slalements.
Ro¢Oqnition of irjcome
Income is Included in Ihe Slalemenl of Finanual AC11￿11&$ ISOFAI when..
thÈ charily becomes enlilled lo Ihe resourTr5'.
11 is more likely than not Ihal Ihe Iruslee5 wll receive the resources.. and
the rnonelaryvalue c8n be measured wlh suwicienl teliabilily.
All incoming resource5 a￿ ￿GI￿ded In the Slalement of Financial Aclivilies ISOFAI when Ihe charity Is legally enlilled to Ihe
income afler any performance condilions have been mel, Ihe 8tnovnl can bt measured reliably and il is probable Ihal the
intome wi11 be received.
For donallons lo bp reGognlsed the charlly w111 have been rEolified of the affiovnls Ihe sellt8m8nl dale In writing. If there
are Gondilions allached lo Ihe donalion and this requires a level of performance before enlillemenl cen be obtained Ihe
Incom8 is deferred unlil those condilion5 a￿ fulty mel or the Iijlfilmenl ol those condilions 55 wilhin IhB Gonlrol of Ihe charily
and il is probable Ihal Iheywll bè fulfil￿d.
No amount is included in the finanGial statements for volunleertime in line wilh Ihe SORP. Further delall Is glven In the
Trustees. Annual Repori.
lllcome from trading aclnfllles Includes ￿Corne earned from lundraislll9 evenls and IradlrKJ a¢i¢vilies lo raise ILtnds for the
charily. Incomè is recelved In exchange for supp￿￿ goods and sÈtvices In order to raise luads and is reco9ni5ed when
enlillement has occurred.
Offsetllng
There has been no offs8lllng of assets and liabililies, or income expenses, unless requlred or permilled by the FRS 102
SORP or FRS 102.
10

ABC Book Club
Account8 for the Year Endèd 31 Ma￿h 2024
Nottrs to tho Accounts
2.2 Re¢opnlllon of Income Icontinuedl
Granfs and donatlons
Gran1$ and donalion5 are onty induded in Ihe SoFAwhen the general incorne recognillon ui18ria are mel.
Volunteer hglp
The value ol anyvolunlary help recelved 15 nol indudÈd In Ihe accounls bul is d•S￿b8d In the Iwstees. annual report.
2.3 Expondlture aThd Ilabllit19S
All expenditure is accounted for on an accfuals basis and has been classified under h8adlngs Ihal aggregate all costs related
lo the calegory. Expenditure is recognised where there is a legal orconslrucli¥e oblig81ion lo tnake payments to Ihiid partEs. il
Is probable Ihat the seluemenl will be requlred and the amounl of th& obligation can bp tneasured rellably.
Irreceverable VAT 1$ ¢harged as an expense againsl the aclivily forwhich expendllure aros&.
Llabllllyrecognillon
Liabililiès are recognised where It Is more Ilkely than not that Ihere Is a legal or con5tTuclivÈ obllgalim commilling Ihe tharlly lo
pay oul resour￿5 and the amount ol Ihe obligalioD Gan bè measured wlh rea50nabEe ceriainty.
Goveinatjce andsupport co$ts
Support cosls are Ih05e Ihal assist the work ol the charily bul do not directly represenl charilable a¢l￿VIlle5 and include offic8
costs, governance cos15, admlnislralive payroll costs. They are incurred direclly in suppori ef expen(lilure on lh8 oblecls ol the
charily and include project managemenl carried out al Headquarters. Where 5UPPOrt cosls cannot be direclty allribuled lo
particular headings Ihey have been gIb￿led lo cost ol raising funds and éxpendilure on charitable adivilEs on a basi5
onsi51enl wHh use of the resourrEs.
Credltors
The ebarily has c¥edilors which are measured at selllernenl 8tnounts18ss any trade discoun1$.
2.4 Assets
Deblors
Deblor5 linGluding trade debtors) ale mea5urÈd on initia1 recLwJnilion al se11￿ment aTlloLJnl after any Irade discounts oramouDI
9dvan￿d by the charily. Subsequpnlly. they are rneaSu￿￿ al Iht cash or other consideralitsn expected lo be ￿e￿1ve￿.
10

ABC Br￿k Club
Accoun18 for the Ye•r Ended JI March 2024
Nol&$ to thg A¢¢ount8
3. Anolysls of IncornB
Llnregfrlcted
Re5trlcted
fund5
2024
Unr8slrid8d
funds
2023
Total
2024
2024
DDn&fiort$.'
Gèneisl donatlons
P&yro11Ciwng
Grant
63.392
4.899
10.ooD
78.291
11,727
75.IIB
4.999
10.000
90,017
61.730
3,998
11,727
65,728
Sales ol bwk6
Total Income
067
78.857
867
278
66.t￿&
11.727
4. Analy$ls ol eXPBndliUm okn eharltablo acllvltle5
Unre5lrlBted
funds
2024
Rostfi¢t*d
funds
2024
UnreslffiCt&d
lunds
2023
Note
Total
2024
PTh)le¢icosts
Support Costs
GoveinantÈ Costs
Statf cos1$
26,506
19,316
4,609
16,426
6,697
32.181
19.316
4.609
22.656
68.263
260
4,194
6,130
Total ExpBndl¢ure
All expenditure on ¢haritsbl6 &¢llvllies relgles to projecis to donate books lo local prlmary schools and lo a5sisI Ihets& schools to
provide libraiies aThl reading spaces. As such pro]ect costs include lh8 cost of books. furniture. photography, signagè, wall art
and othermis￿lIan20u$ Èxp8nses In connection vill be abDVe.
& AnalyBls olsupport ¢08t8
Uthrostflctèd
funds
2024
Rostrlcl¢
funds
2024
Unr&slncl8d
funds
2023
Yo¢al
2024
Bank Char995
Siorogg Cos
Rates
17B
20
2,107
1,874
6,436
S,674
1,367
1.450
210
178
20
2,107
1.874
6.436
5.674
I,J67
1,450
210
120
3J
170
Maiketlrtg and s1gnageldlsplayco¥ls
R￿nn7￿0 C051s
TolEphoneAnd Computers
Storage bDxes malnt8nAnce
Wa$le ￿lec￿
Totol Support costs
19.316
19.316
260
6. Analy818 of uov8rnanc8 costs
Unroslrl¢t8d
fu*d8
2024
Restrlcled
lunds
2024
Unr&slric18d
funds
2023
Total
2024
AwuDtsrty
Legal and Profes51onal
2.498
1.767
J44
2.498
1.787
314
3,670
60
464
Tolal oovornpnce costs
4.809
4.609
4,194

ABC Book Club
Account8 forthe Year Ellded 31 March 2024
Notes to thfr Accounts
7. A￿alysIS of staff costs
Unrestrl¢ted
fund8
2024
Ro8trlcl8d
funds
2024
Un￿sEr￿led
funds
2023
Total
2024
Wages
EmpWeTS NI
Pensio
21.315
768
473
21.315
768
473
Total staff GOSts
22.556
22,556
B. Dèbtor8 and prfrpayments
Unre8trlclod
lund5
2024
Rgstrlcted
fund8
2024
Unreslricled
funds
2023
Yotsl
2024
Prepayments an&accrued In¢orne
553
553
633
Total debtor8 and prepaymtrnts
553
S53
633
9. Cr8dltor$ and ac¢rtral8
Unr85trlcted
funds
2024
Rtrstrl¢l•d
funds
2024
Unmslricted
IUA
2023
Total
2024
AGCtuals and deferred Income
2.220
2.220
2,700
Toial crgdltots and a¢crual8
2,7DO
10. Cash al bank and In hand
Unreslrlcted
fL¢nds
2024
Roslrlcled
funds
2024
Unreslncled
funds
2023
Total
2024
C8sh al bankand hand
31,218
31,218
tg,696
Total cash at bank and In hgnd
31,218
19,696
12