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2025-03-31-accounts

The Daniel Fox Foundation

Charity number 1184729

Annual Report and Financial Statements

for the period ending 31 March 2025

The Daniel Fox Foundation

Annual Report and Financial Statements

for the year ended 31 March 2025

Contents Page
Trustees' report 2 to 3
Independent Examiner's report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the accounts 7 & 8

Prepared by the Greater Merseyside Community Accountancy Service

1

The Daniel Fox Foundation

Trustees' report

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 year ended 31st March 2025. 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).

Name Mr P Owen Mr J M Ryan Mr K A J Ashton

Position Dates

Method of appointment

Election annually by AGM, or interim appointment by trustees until next AGM.

Principal address

5 Alexandra Street St Helens Merseyside WA10 3NQ

Bankers

Natwest Bank 5 Ormskirk Street St Helens Merseyside WA10 1DR

Governing document

Charitable Incorporated Organisation registered with the Charity Commission for England & Wales on 2nd August 2019 registration number 1184729

Objects of the organisation

We deliver education programme and events regarding the effects of knife crime and work with local communities, schools, colleages and organisations in supporting diversionary activities for young people. Promoting positive life choices and sharing the wider negative impacts of knife crime in relation to the impact on the victim and victims families.

Independent examiner

on behalf of:

Greater Merseyside Community Accountancy Service

St Marie's Lugsdale Road Widnes WA8 6DB

2

The Daniel Fox Foundation

Trustees' report continued

Financial Review

The charity reports a deficit on the year of (£8,540) (£12,257) ~ 2024)

Policy on Reserves

Sufficient reserves are retained to cover the costs of an orderly closedown should the funding not continue, principally staff redundancy costs, with a margin to cover short-term fluctuations in cashflow and unforeseen expenditure.

3

The Daniel Fox Foundation

Independent examiner's report on the accounts of

The Daniel Fox Foundation

for the year ending 31 March 2025

I report on the accounts of the charity set out on pages 5 to 8

Respective responsibilities of the Management Committee and the examiner

As the charity's trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144 of the Charities Act 2011 (the Charities Act) does not apply and that an independent examination is needed.

It is my responsibility to:

q examine the accounts under section 145 of the Charities Act;

q to follow the procedures laid down in the General Directions given by the Charity Commissioner under section 145(5)(b) of the Charities Act: and

q to state whether particular matters have come to my attention.

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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

have not been met; or

Jane Williams MAAT Greater Merseyside Community Accountancy Service

St Marie's Lugsdale Road Widnes WA8 6DB

16th December 2025

4

The Daniel Fox Foundation Statement of Financial Activities for the year ending 31 March 2025

Notes
2025
Unrestricted
funds
£
Receipts
Donations and legacies
(2)
6,074
Total receipts
6,074
Payments
Salaries and NICs
(3)
11,889
Payroll fees
494
Equipment
978
Office Supplies
-
Marketing and promotion
948
Website & IT
-
Accountancy
-
Project Costs
-
Depreciation
-
Total payments
14,309
Net receipts / (payments)
(8,235)
10,640
Cash fund balances carried forward
2,405
Cash fund balances brought forward
2025
Restricted
funds
£
2,500
2,500
305
-
1,500
-
-
-
-
1,000
-
2,805
(305)
305
-
2025
Total
funds
£
8,574
8,574
12,194
494
2,478
-
948
-
-
1,000
-
17,114
(8,540)
10,945
2,405
2024
Total
funds
£
5,700
5,700
15,000
342
-
136
1,807
51
225
-
396
17,957
(12,257)
23,202
10,945

5

The Daniel Fox Foundation

Balance sheet

as at 31 March 2025

2025
Unrestricted
Fixed Assets
£
Tangible Assets
-
Total fixed assets
-
Current Assets
Debtors and prepayments
-
Cash at bank and in hand
(3)
2,330
Total current assets
2,330
Current liabilities:
amounts falling due within one year
Creditors and accruals
230
Total current liabilities
230
Net current assets / (liabilities)
2,100
Total assets less current liabilities
2,100
Creditors: amounts falling due after one year
-
Net assets
2,100
Funds
Restricted Funds
Unrestricted funds
2,405
Total Funds
2,405
2025
Restricted
£
-
-
-
305
305
-
-
305
305
305
-
-
2025
Total
£
-
-
-
2,635
2,635
230
230
2,405
2,405
2,405
2,405
2,405
2024
Total
£
-
11,952
11,952
1,007
1,007
10,945
10,945
10,945
305
10,640
10,945

The 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 16th December 2025 and were signed on its behalf by:

Mr K A J Ashton Trustee

6

The Daniel Fox Foundation

Notes to the accounts

for the year ending 31 March 2025

1 Accounting Policies

a Basis of accounting

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.

b Taxation

As a registered charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

c Fund accounting

Funds held by the charity are either:

Unrestricted general funds

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

Restricted funds

These are funds that 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.

Designated funds

These are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects.

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

7

The Daniel Fox Foundation

Notes to the accounts continued

for the year ending 31 March 2025

2 Donations and legacies
Safer St Helens
Rainford Trust
Centreline
Donations
3 Tangible Fixed Assets
Cost
Additions
Depreciation
Charge for Year
Net Book Value
At 31 March 2025
At 31 March 2024
4 Creditors
Other Creditors
Accrued expenses
5 Movement in Funds
Unrestricted funds
General fund
6 Bank and Cash
Current account
2025
Unrestricted
funds
£
-
-
-
6,074
6,074
2025
Restricted
funds
£
2,000
-
500
-
2,500
At 1.4.24
£
305
10,640
10,945
2025
Total
funds
£
2,000
-
500
6,074
8,574
2025
£
-
230
230
£
(305)
(8,235)
(8,540)
2025
£
2,635
2,635
Net
Movement
in Funds
2024
Total
funds
£
-
5,000
-
700
5,700
Fixtures &
Fittings
1,572
-
1,572
1,572
-
1,572
-
-
2024
£
-
1,007
1,007
At 31.3.25
£
-
2,405
2,405
2024
£
11,952
11,952

7 Trustee remuneration and expenses

During the period no trustees received any remuneration or expenses, nor for the year ended 31 March 2025.

8 Related party transactions

There were no related party transactions to report during the accounting period.

8