Charity registr%tion thumber 1184323 Cornp&ny registJ'*tion number CEOA814Z (Englaiid g]Jd Walts) THE REMEMBERING NELL FOUNDATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR Ef4DED 31 OCTOBER 2023
THE REMEMBERING IYELL FOUNDATION LEGAL AND ADMINISTRATIVE INFORNL4TION I ru&letS Mr.% J Ji)nc4 Mr % Ji)nes SecretAry Cliarity nuniber 184323 CvmpJLlly llLLmbcr CEQ18142 KL'gi$tcred otritt Willow Rank Miiiik% LJTIL C'lILshir L W.4 IIJL Ind¢p¢Dd¢Dt ¢ximln¢r Marie Shenton- FCCA H8mmoDd M¢Nlllty LLP Bank House MaTkct Squarc Congleton Cheshirc CW12 IET
THE REMEMBEIUNG NELL FOUNDATION coiYrENTS P#g¢ Tru5tees' rew)rt 1ndc[ndelIi cxamincr's rcrrf)rt Stalcnicnl of Iinancial activitle5 Balance 5heEI 6- 10
THE REMEMBERING NELL FOUNDATION TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORJ) FOR THE YE4R EJVDED 31 OCTOBER 2023 The in)51¢¢s PTes¢nt th¢ir dnnudl repDrt and financial Slatetncnts for the year 31 Oclobci. 2023. The findnbial siaiemcnts have ken prewitred in accordance wilh the accounting policies set oul in note l Lo the financial statements and comply with ihe chai'ity's Lgovcrning documentl, thc Companies Act 2006 and "Aetouniing 2nd R¢rrtIng by Chariiies.. Statement of Recommended Praaice applicabl¢ to chaTilics pr¢paring Ih¥ii eloUnt5 in aecordance with Ihe Fiiidncial Reporting 8tsndard applicable in thc UK and Kepuhlic ot. Ircland IbRS 1021 Icffcctivc l January 2019). ObjectlVES snd activitie To advaiice young people in lile_ by providing fundin8, resuurce% and support to charitics locaitd in Iht North Wcsl of Englaiid for 5FKcific purposc% which thc tru5tces in their alk%olute discTetion d¢icm)ine. so as to develop their capabililies so thai Ihey may grow to full maiurity as individuals 2nd rnembcrs olsociety. Public benefit The tru5t¢¢5 have paid due r¢¥ard guidan issued by the Charity CL)mTlliSSiOn in deciding whai aclivi11¢5 the charity should undertake. Aclivilie All incoine in the year ume fiorn danations frorn cvents not organiscd by Thc Rcmrnibcring Nell Foundatioll. Multiple medium to small donations madc up Ihc 2022 income. These include monthly donations and events oreanistd by £roups such Knuisfoiyl YuunE Famiers. Th¢ main inLom¥ in the year Lame Iroin dofiatiolls from events not organi5¢d by The ReJn¢mb#rin8 Nell Foundatiotl as dtiailed in note 3 of the accounts. Achievements Rnd pcrfoman£e Sighifico41 aeriviiies thKd<7ckwv¢m¢nis againsi obje¢lives During the year the tollom'ing paymenis were mAde by ihe charity.. Wood st¢t Missions- £4.898. support for the ChiistrS appeal Teapot Tru%t- £5,000- funding for art thcrapy for iht Mathcheslcr Hospii&l School. Chcshirc Buddies- £1,550- support for Bowling Buddics Scheme Finantial revieTV Ai 31 sl Octohtr 2023 the charity had total ndS of £52,117. lkne charity has a policy of holding £IO.000 in reserv¢5 enable the holding of events and fund raIr5. Slrutfurt) EovernaDte and manogemtnl Thc Chaitty is d Charildble InLorporaittd OrLranisalion- Fouiid21ion registered 8 July 2019. The charily is governed by its'Foundalion' model constitution whose only voting Tnembers are its Lharity trustees. The trustees, who are also the directors for the puiy05¢ Ot. company law, and who s¢rved durits8 the yeur and up io the dak ol. signature of tlic tinancial statements Iv¢rc'. MrA Il&18all Mr8 J Jones MT S Jone5
THE REMEMBERING NELL FOUNDATION TRUSTEES, REPORT (INCLUDll¥G DIRECTORS, REPORT) (coNr]NUED) FOR THE YE4R EJVDED 31 OCTOBEA 2023 Recrtsilmtni ondappoinlmenl ofiruslees Th¢ ch8rity must have &i Ic&%t three ch4rity trjstees. If the nuTnber fdls below this minimum. thE remaining trustee or trusitts may act only to 11 a meeting of the charity tTh]stees. or appoint a new charity trustct. Apart from thc first charity trustee4 every tnJsteB tntjst bt app)itJtcd for a trmi of three years by a resolution passcd at property cohvencd Tneeung of th¢ ¢hArity trust¢¢& The tn]stecs' report was approved by th¢ Board of Ttu$l. Mr % li)4 Tru5tce 21 August 2024
THE REMEMBERING NELL FOUIYDATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE REMEMBERING NELL FOUNDATION I report to the ttustccs ou tny cxamination of the fifianGial 5talcmeThts of The RcmcmiKring Nell Foundation (the charity) forihe yer endcd 31 Octoter 2023. Respon5ibilitie5 bgsis Of rtport As the tsust¢e5 of th¥ Lhdrity land also lis directors for thc PllTposes ofcompany lawl you are s[M)nSIble for Ihc preparation of the Iinancial stateThcnts in accordance with thc rcquir¢mcnt$ of the CtsmpaniesAci 2006 Ith¢ 2006 A¢t}. Having salisficd mys¢ifthat the finallcial statements Df the charity are nol requircd io bc audiicd under Parl 16 of thc 2006 Act and are cligible for indepcndcnt examination. I rcporl in respect of my examiDation of ihe charity'5 fiJJdnLial ststemenis carried ut under s¢ciion 145 L)f the Charilits Act 2011 Iihe 2011 Acil, In caTrying i)ut my cxamiiialion I have followed all th¢ applicablc Dircctitsn.% given by Iht Charity Commi55ion under s¢cii¢n 14515Xbl of tk 2011 Act. Indep¢nd¢nt ¢xzttLiner's st2ttmtnt I have mpleted Iny cxaminatitsn. I confirm that no matters hav¢ ¢om¢ to my atteiition in conne¢iion with the examination giving me cau5¢ to b¢liLwe thdl in any rnaterial respecl.. accounting records w¢re noi kept in rE5PELI ofihe charily I'equired by s¢cLion 386 0l.ihc 2006 Act., or the fiDanciHI siaicments do noi accord with those iecvrds, or tht fjnancial statrm¢nt5 dv nol Lumply with the accounlillg iequiretnenls of stclion 396 or the 2006 Act othcr than aiiy requiirmeni ihal thc a¢¢ounts give a (rne 8nd fair view which 15 not a mzttcr considered as p#rt of an independent e%aminaiion: or thc financial statemenis have noi b¢¢n prepdred in accordance willi the fflethods and prinLipl¢s of the StatEnient ol Recommended Practice for accouniing and rcporting by cliarilics applicablt to chaiifies preparing their accounts in ac£ordance with the Financial ReEK)rting Standard applicable in th¢ UK dnd Republic ol'lreland11.'kS 1021. I havt no concerns and have comc arr055 no othcr matters in coniicclion with the cx&tninaiion to which attention sh¢uld b¢ drawn in this report in OTdeT kn ¢nible a prOr understandiiig of the finan¢ial btsiemejjts to be reached. Mxrie Shenton- FCCA Hammond McNulty i.I,i? Bank Hou5C Markel Square Conglen Cheshir¢ CW12 IET Dated.. 21 Augu* 2024
THE REMEMBERING NELL FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YE4R ENDED 31 OCTOBER 21J23 Unrestricted funds 2013 Unrestricted funds 2022 Notes Illtome from: Donations 2nd Icgaeies Other trading activities 23.757 2,601 2,744 Total ineomt 26,358 2.744 Expenditure on.. Raising funds Charitable activities 4.511 12,373 16.454 TotAI expenditure 16.884 16,454 Net iucomtll¢xpenditure) and movement in fuNd$ 9,474 Retohcl112tloh of funds: Fund balances at l November 2022 41.645 55,355 Fund b*l#n¢¢s #t 31 October ZU23 41.645 The stalement or rjttancial aetiviucs iftcludes all gAllJs and losses reco8nised in the year. All income and txpendithjtt dtrive from continuing activliies.
THE REMEMBERING NELL FOUNDATION BALANCE SHEET ASA T31 OCTOBER 2023 2023 2022 Notes Current a55ets Casli st bank and in hand 41,645 Net current *ssetS 41,645 NetAssetJ 41.645 The funds of the ¢h4rity Unr¢5tricod funds 41.645 Total Fund5 41.645 The ¢ompany is entitled to the exemption from the audit qUIr¢[ent contained in section 477 of Ihe Cott]paThits Act 2006, for the ytar endcd 31 October 2023. The direcloTS acknowledge iheir rcsponsibilitics for eumplying with the requireiNcnts of thc Companics Act 2W6 with SpeCt In ar.r4)iintiTie recnrd% and th¢ PT¢paraLiDn of finan¢iai stat¢menls. The D)enibcrs have noi requircd thc company to obtain an audit of IL% finfincial stakmcnts for thc yr in qu¢stion in aordance with section 476. These financial s(ateTnents have b¢¢n Pf¢pared in accordance wilh the provision5 applicable to companies subjecl lo the 5rnall compani¢5 regimc. The finÈttcial statrmenL% wcrc approved by the trustccs on 21 August 2024 Mr S Jon¢s Thist¢¢ Company registration number CE018142 {England &Dd Wales}
THE REMEMBERING IYELLFOUNDATION NOTES TO THE FINANCJAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023 Accollhtlng polleles Chiylly ithfDrmtlo The Rememb¢ring Nell Foundauon is a Chariiable Incorporated Organisation illWTpuraicd in England and Wal¥s. Th¢ Te8l%tered officc is Willow Bank, Monks Ldnc. 14ankclow, Cheshire: CW3 011. England. 1.1 Attounting tonvention Tlie finanLial slalenients have bttn prepared in accordaTrff with the charitygovciiiin8 do¢um¢J)i. the Companics Act 2006. FRS 102 ""lThc Financial Rtporiing Standard applicabSc in thc UK and Republic of Ireland" I'FRS 102,1 and ihe Chdriiies SORP 'AecJuniing and Reporling by Charities. Siaietnent ol Rc¢ummcnded Practice applicable In charitie5 prtparing ihcir ic¢ounis in accoi'dance with thc Financial Reporting Standard applicable in th¢ UK 8nd R¢public or Jr¢land IFRS 102} leflectiv¢ l January 20191- ThE chariiy is a Public Bttnefil Enlily as defined by FRS 102. The chaTity has tsken adv4ntdEe of the provisions in Ihe SORP for chariti¢5 Dot tv PTepare a Siat¢m¢nL ofcash Fluws. Thc financial siaicmcnts are prepared in slerling. which is the fun¢¢ional cunen¢y ofihe charity. Mot)etary amounts in thcsc Iinancidl siat¢rnents are rounded lo th¢ nearest £. The financial stalem¢nls have bEen prepdTed undcr Lhe hisiorical Cost Convention. 'Th¢ PTincipal arcountit]g policy¢5 adopicd 9T¢ Sct out bclow. .2 Going tonr¢rn At tli¢ lime of api)roving thc financial statemenL%. the Iru%tccs hav¢ a re&%onable cxpcctation that the charity has adtquatt rp.sniirpr.% In rnnlilliie in npp.THfinnAI PKIv.r. fnr the fnrpsceahle (ijiiire. ThIL8 Ihe Iru%<% c¢inlinue ¢0 adopL th¢ going conccrn b15 uf accounling in prcp&ring ihe financial stat¢ment%. IJ Chxrit2blt fumds Unrestrictcd funds are av&ilable foT llse a( thc discrdion ot (he tiuslees in furtherana ot'their ¢haTitsble objectives. Resiricted fvnds are subject io specific conditions by donoTb or granlOI"S as 10 how they may bc used. The PUTPWeS 8nd uscs ufihc Testi'icted tunds air Sel out in the notEs to thc tinancial 51atemenL8. .4 Income Income is rccogniscd whcn the chariry is l¢gully entitlcd to it afteT any pcrfomjance conditions have beeii T( the ainounts call be measured lIablY. and it is probable IhaL income will b¢ rcceived. Lash donations recogni5cd on Tcccipl. niher donatioiis are rccogiiiscd olice the chai'ity li&$ bccn lloiified of ihc dollation. unless peiformance conditions require deferral of lh¢ amount. Incotn¢ tsx r¢cvv¢rable iii relation to dona(ions received undcT GiftAid OT dccds ofwvcnant is rccognised at the tim¢ ol'thr doDatit>n. Legacies are recogni5ed on receipi or othcrwistt ifihe uhai'ity has been notified of an impending distribution. Ihc amount is known, and rcccipl is exptcted. If the amount is not knowa, the lega 15 tr¢ated as a c{lingent 2SS¢t. .S Exptnditure F.xp¢nditUTe 1% Tecognised once thete is a Icgal or coiistructive obligation to trgnsf¢r etongmi¢ benefit io a ihird party, li 5s PTubablt that a transfcr of cci)nomic benefi15 will be required in seltlen12nl, and (he atnouni of ihc obligalion can bc IncasuTed reliably. Expenditure ib classifIed by aLlivily. The CU51s ol each dciivi(y are made up ufihe total of diTCLt costs and 5haTcd costs, includiiig %upport co%is involvcd in undertaking each activity. t)iirct C051% 2ttiibu12hle to a singSc activity are allocated direcily lu thai aciivity. Shared costs whicli contribute io Inore than one 2Clivity and support custs which ar¢ not aiiribuiable to a stn&lc activity arc apportioncd bctwecn tho*t activitits on a basis consistcni with tlie use of rcsour¢es. Ctniral staff costs are allocated on the basis of tirn¥ Speni and depreciaiion ch4rg¢s air alloLal¢d on the portion of ihe asscl's u5¢.
THE REMEMBKRING NELL FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 Accounting polici¢s (Continued) 1.6 Csh cash equiVlets C9sh and cash equiwalenis in¢lude ¢ash in han¢ deposils held ai ca]1 wilh banks, other short-temi liquid invesllnents with oi'iginal malui"ities of ihirc month5 (FT Icss, and bank overdralls. Bdnk ovcrdrafts arc shoivn wiihin borrowings in currenl Ra.%ic financial tst%ets. which include d¢bioT% and tstqh and bank balanccs. are initially measured at transaction pricc IllLluding transaction cosis and art subsequtriiily Larried ai amoitiscd c4)st Using Ihe ¢fleLiiVe interest metliud unless th arrangemcnl constiiul¢% a financing transaction. whcre the transaction 15 m¢a5ured at tli¢ prcs¢nl value ot. the futur¢ Teceipls discounted at a tnarket Tate of interE51. financial assets LldS5ifi¢d as rEceivablE wiihin year dr¢ nol drnortised. Basic financial 1iabilitie5. including ¢reditOTS and baiik loaTts are initially re¢ognis¢d at transattion price unle55 the arrangctnenl conslilutcs fiiiaiicing transaction, whcrc the debi inslruinent is tncasured at the PTcscnt value of the fulure payrnent% di.%counted at a markei rait of inieTtst. Financial li&bilitit% tlassifi¢d as payable within onc ytar are nTrt amoflised. Debi instruments are subsequenily caJ¢d al arnortised cosi. using the effective inlere5trate method. Trad¢ ciEditors obligations to pay for good8 or serviffs thd have in acqUid in ihe ordinaty cuu¢ of QFKrations fi'oni supplicrs. ATnDunls paydblc arc (lassificd as ciirrcnt liabiliiics if paytncnl is duc ivithin onc ycar or Icss. Il noL ihcy prcscnod as non-currcni liabililies. TradL credilOI'S are recogJJi8ed inilj8lly ai iiansaeiion pi'ice and subsequcntly measured ar amortlsed eosi using ihe effectlve Inr¢s[ method. D¢reeoglrfott o/Jl*ontlrtlllrtbllliles Financial liabilities are d¢recogni5ed wh¢n the charity's contractual obligati0Th5 cxpire or are di5chaTged or ¢&nc¢ll¢d. Critlcal gttountlhg estimxtes Judgements Iii th¢ oppli¢atiort of the ehaTity'S accowLtsng policies. the ¢ntst¢¢S a Tequirtd 10 make judEemeiits, estimat¢b and as5umpliuns aknui ihc carrying aniounl of asscls and liabililics thal arc nol rcadily apparcni frotn olhcr sDurccs. 'lknc esiimatrs and associated SMpli01)S are based on liisiorical ¢Xrience and oihcr faciors that are considered to be relevant. Actual results Inay differ from these estimales. Th¢ ¢stima1¢5 widerlying assUtnplion5 are reviewed on an ongoing basi5. Revisions io &ccuuntinB ei[nateS dre recognised in the rIOd in which the L8timate is revi8cd where the revisinn afftCL% only that ltsd, or in the period of Ihe [lsion and futute periods where the revision atleets both cui"reJ]t and luiure periods. Ineome from donations and l¢gaf i¢5 Unrestricted fund5 2023 Unrcstricted funds 2022 Donations and gifts 23,757 2,744
THE REMEMBERING NELL FOUIYDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 Inco]n¢ frorn domativns and l¥gAcl (Cokntirbuedl UDr¢stricted fwnds 2023 Unrestrieted fuThd5 202Z DonAtions ind gifts G¢neral dot]dlions Manche5t¢r Cily Charity Foothall Match FA Ch&rity Fooiball Match 014JhaTn Athlelic Charily Foo(baJl M&ith 2,302 10.419 4.000 7,036 2.744 23,757 1744 Incom¢ from other tr#diThg AttiVLties Uhttstritted Unrestritttd funds 2022 2023 Fundraising events 2.601 Expenditure on rlising fund5 Unrestritted Unrestricted funds fuDds 2022 2023 Fuhdrlising publitity Oth¢r fundraising Gosts 4.511
THE REMEMBERING NELL FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (coiYfiNUED) FOR THE YE4R ENDED 31 OCTOBER 2623 Expenditure on eharitRble activitie5 Charitwbl¢ ¥cttvlties Charitable activities 2023 2022 Dlreet ¢o$ts Glint fundillg of activities (see no 7) 11,448 15,965 Shire of support goverD¥nce costslsee nott 8) Sllpp)rt 925 489 12,373 16.454 Amalysi5 by Unrcstricled funds- general 12.373 16.454 Grants plyablt Charitabl¢ ¥ctivities Chrbtablt ¥ctivitit5 2023 2022 Grdnts to institutions.. Wood Street Mi55iOThS Hcwtsione Daisys Dream Teap)i Trust Cheshire Buddies 4.898 4,037 1,500 7.51N) 2.928 5.000 1,SSO 11,448 15.965 Support Costs allotattd to A¢tivilies 1023 2022 Bank charges Computer costs Sundrics InsLWgDCC 35 127 176 722 52 925 489 Analysed betiyeen: Ch1(abIc acijviIiCS 925 489
THE REMEMBERING NELL FOUNDATION NOTES TO THE FINAf4CIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 3J OCTOBER 2023 Net movtm¢nt in funds 2023 2022 The net movcmerbt in funds is slated after chargingl¢redilingl'. 10 Tru$tces Noni of th¢ trustecs lor any pcrsons connectcd with them) rcccived any Temuneratian or bcnefits from the charity during the yeaT. In lh¢ period ended 31 October 2023 theTe were rto exp¢nses were reimbursed io tn]stees 12022 £607 grants payable cxpcnsc}. Employee5 The average monihly number of employees during the year wa5.. 2023 Number 1022 r4llmber Th¢Tt w¢ie no effjploy¢¢s whos¢ annual rernun¢rdtiOrt was moT¢ £60,000. IZ Tsxgtion The charity is exempt from taxation on its activities because all its income is applied for charitable purpos¢s. 13 Unrestricted fuhds Thc unrcstrictcd t'llnds ol'tht ch8rity comprise thc nCXacd b&liiiccs of don8tiOtt$ 2nd gnt which arc noi subject to specifi¢ conditions by donors and grantr>rs as to how they may be used. Thcs¢ include d¢sigiiated funds- whicli hdve bEen sct asidc out ol. unrcsiricicd lunds by thc Injstccs for spccific purpoKs. At l Novembtr 2022 Intoming resources Resourees At 31 Oetober expeDdtil 2023 General funds 41.645 26.358 {16.884) Previou5 ytr- At l Nov¢mber 2021 InconJiThg 50urcts Re50ur¢ts At 31 October expended 2022 G¢ncrnl funds 55.355 2.744 Il6.4541 41.645 14 RelAted pirty trgnsaclions There were no di5c105able relaied party transactions during the ycar12022- non¢l. 10