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2020-10-31-accounts

Trustees’ annual report (including Directors’ report) for the period

From: Period start date

To: Period end date

Charity name:

Charity registration number:

Company number:

Objectives and activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 “To advance young people in life, by
providing funding, resources and support to
charities located in the north west of England
for specific purposes which the trustees in
their absolute discretion determine, so as to
develop their capabilities so that they may
grow to full maturity as individuals and
members of society.”
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.
Para 1.17 and
1.19
Funds have been raised by undertaking fund
raising fayres and festivals, fund raising
balls, and donations. These raised funds
have then been used to purchase equipment
and fund specific activities that fit with the
aims of the charities purpose.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 Trustees have had regard to the guidance
issued by the Charity Commission on public
benefit.

Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38

Contribution made by volunteers Other

Achievements and performance

Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 Wingate centre – The purchase of specialist
gym equipment to allow the creation of an all
stars sports club for children and young
people with physical and learning disability.
Inner trust – Purchase of IT equipment for
the creation of “The Capture Crew”- a project
to promote social interaction and
communication, and address isolation and
loneliness in young people.
Wood Street Mission – The purchase of
books and Christmas gifts for disadvantaged
children in Manchester, specifically aimed at
the 14-16 year old age range.
Cheshire Autism – Funded residential trips
and “Play Therapy” sessions, aiming to
increase independence skills and deliver
early intervention techniques to improve
outcomes for children with autism.
Cheshire Buddies – Funded residential and
day trips for children with disabilities who are
part of the central Cheshire buddies scheme.
Cheshire Carers Trust – Learning grants for
the purchase of laptop computers to enable
disadvantaged children to continue their
education during the Covid 19 lockdowns.

Additional information (optional) You may choose to include further statements where relevant about:

Para 1.41 Achievements against objectives set Para 1.41 Performance of fundraising activities against objectives set

Para 1.41 Investment performance against objectives Other

Financial review

Financial review
Review of the charity’s
financial position at the end
of the period
Para 1.21 £48956
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 £10000 held in reserve to enable the
holding of events and fund raisers.
Amount of reserves held Para 1.22 £10000
Reasons for holding zero
reserves
Para 1.22 N/A
Details of fund materially in
deficit
Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 None

Additional information (optional)

You may choose to include further statements where relevant about:

Para 1.47 The charity’s principal sources of funds (including any fundraising) Para 1.46 Investment policy and objectives including any social investment policy adopted Para 1.46 A description of the principal risks facing the charity Other

Structure, governance and management

Description of charity’s
trusts:
Type of governing document:
for example,trust deed,
memorandum and articles of
association etc
Para 1.25 ‘Foundation’ model constitution
How is the charity
constituted?
for example limited company,
unincorporated association,
CIO
Para 1.25 CIO
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 The charity must have at least three charity
trustees. If the number falls below this
minimum, the remaining trustee or
trustees may act only to call a meeting of
the charity trustees, or appoint a new
charity trustee.
Apart from the first charity trustees, every
trustee must be appointed for a term of
three years by a resolution passed at a
properly convened meeting of the charity
trustees.

Additional information (optional) You may choose to include further statements where relevant about:

Para 1.51 Policies and procedures adopted for the induction and training of trustees Para 1.51 The charity’s organisational structure and any wider network with which the charity works Para 1.51 Relationship with any related parties Other

Reference and administrative details

Charity name The Remembering Nell Foundation
Other name the charity uses
Registered charity number 1184323
Charity’s principal address Hermitage Turkey Farm, Hermitage Lane, Crewe,CW4
8HA

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Trustee name Office (if any) Dates acted if not for whole
**year **
Name of person (or body) entitled
to appoint trustee (ifany)
Sam Jones
Jayne Jones
TonyHalsall

20

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (optional information)

Names and addresses of advisers (optional information) Names and addresses of advisers (optional information) Names and addresses of advisers (optional information)
Type of
adviser
Name
Address
Name of chief executive or names of senior staff members (optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The company has taken advantage of the small companies’ exemption in preparing the report above.

The trustees declare that they have approved the trustees’ report (including directors’ report) above.

Signed on behalf of the charity’s trustees/directors

Signature(s) S.Jones Full name(s) Sam Jones Position (for example Chairman Secretary, Chair, etc) Date 28/05/21

REGISTERED COMPANY NUMBER: CE018142 (England and Wales) REGISTERED CHARITY NUMBER: 1184323

Report of the Trustees and

Unaudited Financial Statements

for the Period 8th July 2019 to 31st July 2020

for

The Remembering Nell Foundation

Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET

The Remembering Nell Foundation

Contents of the Financial Statements for the Period 8th July 2019 to 31st July 2020

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 7
Detailed Statement of Financial Activities 8

The Remembering Nell Foundation

Report of the Trustees for the Period 8th July 2019 to 31st July 2020

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 period 8th July 2019 to 31st July 2020. The trustees have adopted the provisions of 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).

INCORPORATION

The charitable company was incorporated on 8th July 2019.

OBJECTIVES AND ACTIVITIES

Objectives and aims

To advance young people in life, by providing funding, resources and support to charities located in the North West of England for specific purposes which the trustees in their absolute discretion determine, so as to develop their capabilities so that they may grow to full maturity as individuals and members of society.

Significant activities

Funds have been raised by undertaking fund raising fayres and festivals, fund raising balls and donations. These raised funds have then been used to purchase equipment and fund specific activities that fit with the aims of the charities purpose.

Public benefit

Trustees have had regard to the guidance issued by the Charity Commission on public benefit.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Wingate centre - The purchase of specialist gym equipment to allow the creation of an all stars sports club for children and young people with physical and learning disability.

Inner trust - Purchase of IT equipment for the creation of "The Capture Crew"- a project to promote social interaction and communication, and address isolation and loneliness in young people.

Wood Street Mission - The purchase of books and Christmas gifts for disadvantaged children in Manchester, specifically aimed at the 14-16 year old age range.

Cheshire Autism - Funded residential trips and "Play Therapy" sessions, aiming to increase independence skills and deliver early intervention techniques to improve outcomes for children with autism.

Cheshire Buddies - Funded residential and day trips for children with disabilities who are part of the central Cheshire buddies scheme.

Cheshire Carers Trust - Learning grants for the purchase of laptop computers to enable disadvantaged children to continue their education during the Covid 19 lockdowns.

FINANCIAL REVIEW

Financial position

At 31 July 2020 the charity had total funds of £48,956.

Reserves policy

The charity has a policy of holding £10,000 in reserves to enable the holding of events and fund raisers.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a Charitable Incorporated Organisation - Foundation registered 8 July 2019.

Charity constitution

The charity is governed by its 'Foundation' model constitution whose only voting members are its charity trustees.

Page 1

The Remembering Nell Foundation

Report of the Trustees for the Period 8th July 2019 to 31st July 2020

STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees

The charity must have at least three charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees, or appoint a new charity trustee.

Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

CE018142 (England and Wales)

Registered Charity number

1184323

Registered office

Hermitage Turkey Farm Hermitage Lane Cranage Crewe Cheshire CW4 8HA

Trustees

A Halsall Trustee Mrs J Jones Trustee S Jones Trustee

Company Secretary

Independent Examiner

Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET

Approved by order of the board of trustees on 28th May 2021 and signed on its behalf by:

S Jones - Trustee

Page 2

Independent Examiner's Report to the Trustees of The Remembering Nell Foundation

Independent examiner's report to the trustees of The Remembering Nell Foundation ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the period 8th July 2019 to 31st July 2020.

Responsibilities and basis of report

As the charity's 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

  2. 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

  3. 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.

Marie Shenton FCCA Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET

28th May 2021

Page 3

The Remembering Nell Foundation

Statement of Financial Activities

for the Period 8th July 2019 to 31st July 2020

Unrestricted
fund
Notes £
INCOME AND ENDOWMENTS FROM
Donations and legacies 44,948
Other trading activities 2 71,041
Total 115,989
EXPENDITURE ON
Raising funds 3 43,571
Charitable activities
Cheshire Carers Trust 4,212
Cheshire Autism 4,600
Wood Street Mission 4,529
Wingate Centre 1,498
Cheshire Buddies 5,800
Inner trust 2,823
Total 67,033
NET INCOME 48,956
TOTAL FUNDS CARRIED FORWARD 48,956

The notes form part of these financial statements

Page 4

The Remembering Nell Foundation

Balance Sheet

31st July 2020

Unrestricted
fund
Notes £
CURRENT ASSETS
Cash at bank and in hand 48,956
NET CURRENT ASSETS 48,956
TOTAL ASSETS LESS CURRENT
LIABILITIES 48,956
NET ASSETS 48,956
FUNDS 5
Unrestricted funds 48,956
TOTAL FUNDS 48,956

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st July 2020.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st July 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 28th May 2021 and were signed on its behalf by:

S Jones - Trustee

The notes form part of these financial statements

Page 5

The Remembering Nell Foundation

Notes to the Financial Statements

for the Period 8th July 2019 to 31st July 2020

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 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 financial statements have been prepared under the historical cost convention.

Going Concern

The trustees have considered the potential impact of COVID-19 on the principal activities of the charity and they believe that they have sufficient resources in place to operate for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements.

Income

All 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.

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 cost 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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

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

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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. OTHER TRADING ACTIVITIES

Fundraising events

£ 71,041

Page 6

continued...

The Remembering Nell Foundation

£ 375

Notes to the Financial Statements - continued for the Period 8th July 2019 to 31st July 2020

3. RAISING FUNDS

Raising donations and legacies

Support costs

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 31st July 2020.

Trustees' expenses

In the period ended 31 July 2020 expenses were paid to trustees as follows:

Fundraising Balls £330 (1 trustee), Fundraising Fayres & Festivals £7,919 (2 trustees) and Merchandise £852 (1 trustee).

5. MOVEMENT IN FUNDS

Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
115,989
115,989
Net
movement
At
in funds
31/7/20
£
£
48,956
48,956
48,956
48,956
Resources
Movement
expended
in funds
£
£
(67,033)
48,956
(67,033)
48,956

6. RELATED PARTY DISCLOSURES

There were no related party transactions for the period ended 31st July 2020.

Page 7

The Remembering Nell Foundation

Detailed Statement of Financial Activities for the Period 8th July 2019 to 31st July 2020

£

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Other trading activities
Fundraising events
Total incoming resources
EXPENDITURE
Other trading activities
Fundraising events
Event Hire
Licensing
Insurance
Charitable activities
Sundries
Grants to institutions
Support costs
Finance
Bank charges
Governance costs
Accountancy and legal fees
Total resources expended
Net income
44,948
71,041
115,989
23,221
19,785
21
169
43,196
47
22,950
22,997
375
465
67,033
48,956

This page does not form part of the statutory financial statements

Page 8

REGISTERED COMPANY NUMBER: CE018142 (England and Wales) REGISTERED CHARITY NUMBER: 1184323

Report of the Trustees and

Unaudited Financial Statements

for the Period 8th July 2019 to 31st July 2020

for

The Remembering Nell Foundation

Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET

The Remembering Nell Foundation

Contents of the Financial Statements for the Period 8th July 2019 to 31st July 2020

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 7
Detailed Statement of Financial Activities 8

The Remembering Nell Foundation

Report of the Trustees for the Period 8th July 2019 to 31st July 2020

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 period 8th July 2019 to 31st July 2020. The trustees have adopted the provisions of 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).

INCORPORATION

The charitable company was incorporated on 8th July 2019.

OBJECTIVES AND ACTIVITIES

Objectives and aims

To advance young people in life, by providing funding, resources and support to charities located in the North West of England for specific purposes which the trustees in their absolute discretion determine, so as to develop their capabilities so that they may grow to full maturity as individuals and members of society.

Significant activities

Funds have been raised by undertaking fund raising fayres and festivals, fund raising balls and donations. These raised funds have then been used to purchase equipment and fund specific activities that fit with the aims of the charities purpose.

Public benefit

Trustees have had regard to the guidance issued by the Charity Commission on public benefit.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Wingate centre - The purchase of specialist gym equipment to allow the creation of an all stars sports club for children and young people with physical and learning disability.

Inner trust - Purchase of IT equipment for the creation of "The Capture Crew"- a project to promote social interaction and communication, and address isolation and loneliness in young people.

Wood Street Mission - The purchase of books and Christmas gifts for disadvantaged children in Manchester, specifically aimed at the 14-16 year old age range.

Cheshire Autism - Funded residential trips and "Play Therapy" sessions, aiming to increase independence skills and deliver early intervention techniques to improve outcomes for children with autism.

Cheshire Buddies - Funded residential and day trips for children with disabilities who are part of the central Cheshire buddies scheme.

Cheshire Carers Trust - Learning grants for the purchase of laptop computers to enable disadvantaged children to continue their education during the Covid 19 lockdowns.

FINANCIAL REVIEW

Financial position

At 31 July 2020 the charity had total funds of £48,956.

Reserves policy

The charity has a policy of holding £10,000 in reserves to enable the holding of events and fund raisers.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a Charitable Incorporated Organisation - Foundation registered 8 July 2019.

Charity constitution

The charity is governed by its 'Foundation' model constitution whose only voting members are its charity trustees.

Page 1

The Remembering Nell Foundation

Report of the Trustees for the Period 8th July 2019 to 31st July 2020

STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees

The charity must have at least three charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees, or appoint a new charity trustee.

Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

CE018142 (England and Wales)

Registered Charity number

1184323

Registered office

Hermitage Turkey Farm Hermitage Lane Cranage Crewe Cheshire CW4 8HA

Trustees

A Halsall Trustee Mrs J Jones Trustee S Jones Trustee

Company Secretary

Independent Examiner

Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET

Approved by order of the board of trustees on 28th May 2021 and signed on its behalf by:

S Jones - Trustee

Page 2

Independent Examiner's Report to the Trustees of The Remembering Nell Foundation

Independent examiner's report to the trustees of The Remembering Nell Foundation ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the period 8th July 2019 to 31st July 2020.

Responsibilities and basis of report

As the charity's 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

  2. 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

  3. 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.

Marie Shenton FCCA Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET

28th May 2021

Page 3

The Remembering Nell Foundation

Statement of Financial Activities

for the Period 8th July 2019 to 31st July 2020

Unrestricted
fund
Notes £
INCOME AND ENDOWMENTS FROM
Donations and legacies 44,948
Other trading activities 2 71,041
Total 115,989
EXPENDITURE ON
Raising funds 3 43,571
Charitable activities
Cheshire Carers Trust 4,212
Cheshire Autism 4,600
Wood Street Mission 4,529
Wingate Centre 1,498
Cheshire Buddies 5,800
Inner trust 2,823
Total 67,033
NET INCOME 48,956
TOTAL FUNDS CARRIED FORWARD 48,956

The notes form part of these financial statements

Page 4

The Remembering Nell Foundation

Balance Sheet

31st July 2020

Unrestricted
fund
Notes £
CURRENT ASSETS
Cash at bank and in hand 48,956
NET CURRENT ASSETS 48,956
TOTAL ASSETS LESS CURRENT
LIABILITIES 48,956
NET ASSETS 48,956
FUNDS 5
Unrestricted funds 48,956
TOTAL FUNDS 48,956

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st July 2020.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st July 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 28th May 2021 and were signed on its behalf by:

S Jones - Trustee

The notes form part of these financial statements

Page 5

The Remembering Nell Foundation

Notes to the Financial Statements

for the Period 8th July 2019 to 31st July 2020

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 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 financial statements have been prepared under the historical cost convention.

Going Concern

The trustees have considered the potential impact of COVID-19 on the principal activities of the charity and they believe that they have sufficient resources in place to operate for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements.

Income

All 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.

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 cost 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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

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

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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. OTHER TRADING ACTIVITIES

Fundraising events

£ 71,041

Page 6

continued...

The Remembering Nell Foundation

£ 375

Notes to the Financial Statements - continued for the Period 8th July 2019 to 31st July 2020

3. RAISING FUNDS

Raising donations and legacies

Support costs

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 31st July 2020.

Trustees' expenses

In the period ended 31 July 2020 expenses were paid to trustees as follows:

Fundraising Balls £330 (1 trustee), Fundraising Fayres & Festivals £7,919 (2 trustees) and Merchandise £852 (1 trustee).

5. MOVEMENT IN FUNDS

Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
115,989
115,989
Net
movement
At
in funds
31/7/20
£
£
48,956
48,956
48,956
48,956
Resources
Movement
expended
in funds
£
£
(67,033)
48,956
(67,033)
48,956

6. RELATED PARTY DISCLOSURES

There were no related party transactions for the period ended 31st July 2020.

Page 7

The Remembering Nell Foundation

Detailed Statement of Financial Activities for the Period 8th July 2019 to 31st July 2020

£

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Other trading activities
Fundraising events
Total incoming resources
EXPENDITURE
Other trading activities
Fundraising events
Event Hire
Licensing
Insurance
Charitable activities
Sundries
Grants to institutions
Support costs
Finance
Bank charges
Governance costs
Accountancy and legal fees
Total resources expended
Net income
44,948
71,041
115,989
23,221
19,785
21
169
43,196
47
22,950
22,997
375
465
67,033
48,956

This page does not form part of the statutory financial statements

Page 8