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2024-12-31-accounts

Charity number 1185011

SPIRIT OF CHRISTMAS

REPORT AND FINANCIAL ACCOUNTS for the year ended 31[st] December 2024

SPIRIT of CHRISTMAS

CONTENTS Page
Trustees Report 2-8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Accounts 11-14
Independent Examiner’s Report 15-16

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SPIRIT of CHRISTMAS

Charity Name and Number

Spirit of Christmas Charitable Incorporated Organisation Number: 1185011

Address

10 Thompson Close Osgodby SELBY YO8 5ZX

Trustees

Ronald Munro (appointed 15 March 2019) (Chair of the trustees) Diane Munro (appointed 15 March 2019) Andrew Simpson (appointed 9 January 2020) Kevin John Davy (appointed 15 March 2019) James John McLaughlin (appointed 15 March 2019) Bobby Watson Frank (appointed 27 August 2021)

Structure, Governance and Management

The CIO is governed by a foundation model constitution accepted by the Charity Commission on 22 August 2019. There have been no changes to that constitution. Existing trustees will appoint new trustees. One third of trustees will stand down at each AGM but can stand for re-election.

Trustee Induction and Training

The Trust is fully established and has just completed its fifth year of operation as a registered charity. The charity trustees make available to each new charity trustee, on or before his or her first appointment a copy of the current version of this constitution and as the charity becomes established, a copy of the CIO’s latest Trustees’ Annual Report and statement of accounts will be given to new trustees.

New trustees will be briefed on their legal obligations under charity law, the workings of the Trust, decision-making processes and recent financial performance of the Charity. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Objectives

The objects of the CIO are to promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded in their communities and assisting them to integrate into society.

The Charities’ Commission Guidance on Public Benefit is considered by the Trustees when determining projects to be undertaken. All trustees have a copy of our constitution which can be referred to a Trustees’ meeting to ensure compliance with Charity Commission Guidance.

The charity runs:

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The Trust does not make grants and therefore do not have policy on grant making.

Our volunteers are key to the charity’s continued operation. They perform a number of duties: -

help out at our events help out at fundraising events i.e. bag packing and stalls help with social media

help with development of promotional materials for events being run contribute ideas on how to improve what we do for the public benefit

Achievements and Performance

In December 2024 we ran four socially inclusive family Christmas parties that catered for 392 children plus adults. Each event has traditional party games, a visit to Santa in his grotto, good quality gift; snack box for each child; complimentary refreshments for adults and a stall that gives away children’s books.

Two parties were held in Selby, one in Carcroft and one in Acomb. All of these areas have pockets of deprivation.

We have continued to work with a CIC called Food Aware to provide hot food to all adults at the event. Food was also made available to children if asked for. Children normally get a snack box with party food items.

Our charity also works with the Youth Offending Services in York and Selby. The youths help by wrapping presents, setting up for the events and helping out on the day.

The Banana Box Toy Project launched in March 2020. Provide banana box of toys to families usually via online referrals from organisations who have signed up to use

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our services. These include, primary schools, health visitors, Social Services and the local foodbank. In putting boxes together, we ensure that a stationary set, age relevant book, puzzle and game are included to promote education and family togetherness (2 of 5 aims to relieve poverty – Joseph Rowntree Foundation September 2016). In 2024 we provided boxes of educational and SEN toys to 183 children, 10% of whom were special needs. Many of the requests come from organisations such as social services, refugee councils, Health visitors and schools. In the run up to Christmas we also provided a brand-new toy wrapped up for the family to give to their child on Christmas day. A total of 64 toys were given away in this way.

In December 2024 we re-opened our Christmas Toy Shop” (toy bank). The shop moved to the Church of Jesus Christ of Latter-Day Saints in Selby. Organisations took and passed on invitations to families they work with to allow them to come to the shop. Some organisations also sent a representative to shop on behalf of families they work with. These families lived quite a distance from the venue which made it difficult for them to walk to. A total of 140 invitations were distributed to families via 4 organisations. Another 17 organisations sent a representative to shop on behalf of families. The venue is set up as a traditional toy shop where each invited family can browse shelves and select a toy for each child they had. These were then gift wrapped. Each family were also offered a Christmas stocking to take home.

A total of 732 children received presents via the Christmas Toy Bank.

We collaborated with Leeds College who were doing a pop-up shop aimed at providing toys to families from disadvantage backgrounds. Our charity provided around 400 toys that were a combination of new and pre-loved (which we check and clean before using on projects. A total of 320 children were given toys at this event.

We also provided wrapped Christmas presents to 231 children via primary schools in the Tang Hall area of York.

A further 39 toys were distributed to children during the Christmas period via the Ukrainian refugee council.

We also ran two Lego and family board games mornings that attracted a total number of 65 children plus adults. Children at the events could do some Lego activities that were relevant to parts of the STEM curriculum at schools. Families could also play board games which are great for developing social skills. Complimentary refreshments, toast and toasted teacakes were also provided.

We ran a monthly neurodiversity Stay and Play group for children under 11 years of age. We have catered for 109 children in 2024. At the Christmas session we also distributed 20 toys as Christmas presents.

We also ran 14 dance classes for children under 11 who live with neurodiversity. There were 112 attendances overall with 24 children attending regularly.

In 2024 our projects provided educational and play toys, Special Needs toys and activities that help promote a child’s social development to 2267 children.

The Trust is also running a group for parents of children living with neurodiversity. This group meets once a month and parents can make friendships, improve mental

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well-being, and share with one another. This gives the parents a bit of respite from their children. We have had 60 attendances at session in 2024

The Trust has two groups on Facebook. One is aimed at the people the Trust hopes to help via Christmas parties and “toy shop”. The second is aimed at people who may benefit from receiving toys throughout the year. An attendee at our Christmas parties has also started as a volunteer who run our Facebook pages.

We produce a bi-monthly newsletter that is sent to volunteers and those interested in our charitable aims.

The Trust has launched a search engine called Spectrum Neurodiversity. The search engine is going to be a free to use service that will allow organisations in our locality to advertise events that will be suitable for those living with neurodiversity to attend. The site is at an early stage of development, but we have three organisations advertising regularly on the site and another five organisations who advertise intermittently.

The charity was also successful in obtaining a number of grants of up to £5000 to be used across our 4 projects.

We were delighted to be chosen as the main beneficiary of a Christmas Toy Appeal from the Designer Outlet in York and Yorkmix Radio.

We were also grateful to the organisations who supported us in 2024 by putting up toy donation boxes in the run up to Christmas for us.

We asked beneficiaries who attended our Christmas parties, Christmas Toy Bank, Neurodiversity stay and play sessions, neurodiversity dance classes and Banana Box Toy Project to complete a survey form, and all respondents indicated that the services provided were beneficial to them. Quotes from respondents included –

Parties

Toy bank

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Neurodiversity stay and play session

Neurodiversity dance classes

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Banana Box Toy Project

Financial Review

The Charity’s objective is to ensure that all annual costs are met out of income. In 2024 the Charity’s gross income exceeded its expenditure by £3,283 compared to 2023 when gross income exceeded expenditure by £8,898. This is due primarily to the Charity expanding its activities in 2024 and incurred expenditure of £23,036 compared to £16,335 in 2023. The Charity has continued to successfully attract funding awards which have enabled the Charity to manage the growth in its activities. It has also been able to maintain its cash-backed unrestricted funds at £25,666 (£22,046 in 2023) which is considered to be an acceptable and sustainable level and will enable the Charity to at least cover 12 months of its core activities in case of a shortfall in its funding sources.

A Restricted Fixed Asset Fund of £10,000 was created in 2023 following the acquisition of a vehicle from Restricted Funds. However, as the use of the vehicle is not restricted, the Fund has been transferred to Unrestricted Funds. Total Unrestricted Funds are therefore £35,666.

As the vehicle was purchased second hand and has been such a crucial asset to the Charity, the Trustees have agreed to set up a Designated Fund of £10,000 to provide for its upkeep and future replacement.

The Charity also held restricted funds of £2,402 at 31 December 2024.

Risk Assessment

The Trust carries out risk assessments prior to each of its events and has extended public liability insurance to reflect activities carried out under our Banana Box Toy Project.

The trust also provided emergency first aid at work training to eight volunteers in 2024. As our events are seen as being fairly low risk, the trustees believe that this level of training is sufficient for the activities undertaken by the charity.

Statement of Trustees’ Responsibilities

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing the financial statements, the trustees are required to:

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The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011. They are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees on 31st January 2025 and signed on their behalf by:

Ronald Munro Chairman

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SPIRIT OF CHRISTMAS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024

Unrestricted
Notes
Funds
£
Income and endownments from
Donations and legacies
5
12,666
7
678
6
-
Total
13,344
Expenditure on:
Raising funds
8
10
Charitable activities
8
9,576
Total
9,586
Net (expenditure)/income
3,758
Reconciliation of funds:
Total funds brought forward at 1 January 2024
22,046
Transfer from/(to) Restricted Fixed Asset Fund
10,000
Transfers to Unrestricted Funds
(138)
Total funds carried forward at 31 December 2024
£ 35,666
Investments
Charitable activites
Restricted
Funds
£
12,975
-
-
12,975
-
13,450
13,450
(475)
2,739
-
138
£ 2,402
Year ended
31 December 2024
£
25,641
678
-
Year ended
31st December 2023
£
24,367
866
-
26,319 25,233
10
23,026
200
16,135
23,036 16,335
3,283
24,785
10,000
-
8,898
25,887
(10,000)
-
£ 38,068 £ 24,785

The notes on pages 11 to 14 form part of these accounts.

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SPIRIT OF CHRISTMAS

BALANCE SHEET AT 31ST DECEMBER 2024

Notes
Fixed assets:
Tangible assets
Vehicle
Total current assets
Current assets:
Cash at bank and in hand
Total current assets
Total net assets
The funds of the charity:
Unrestricted funds
9
General funds
Designated Funds
Restricted funds
10
Restricted Fixed Asset Fund
9
Total charity funds
2024
2023
£
£
10,000
10,000
10,000
10,000
28,068
24,785
28,068
24,785
£ 38,068
£ 34,785
25,666
22,046
10,000
-
35,666
22,046
2,402
2,739
38,068
24,785
-
0
10,000
£ 38,068
£ 34,785
2023
£
10,000
10,000
24,785
24,785
£ 34,785
22,046
-
22,046
2,739

Approved by the Trustees on date and signed on their behalf by:

Ronald Munro Chairman

The notes on pages 11 to 14 form part of these accounts.

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SPIRIT OF CHRISTMAS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024

1. ACCOUNTING POLICIES

a) Basis of preparation

The Accounts have been prepared in accordance with 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 or Ireland (FRS 102) (effective 1 January 2015) - (Charites SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006.

Spirit of Christmas meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s)

The principal address of the Trust is: 10 Thompson Close, Osgodby, SELBY, YO8 5ZX

b) Preparation of accounts on a going concern basis

The Charity has cash resources and has no requirement for external funding. The trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future and have prepared the annual financial statements on the going concern basis of accounting.

c) Funds structure

The unrestricted income fund comprises those funds which the Trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the Trustees, at their discretion, may create a fund for a specific purpose. The restricted income fund comprises those funds that can only be used for particular purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular purposes.

d) Income and endownments

Donations and legacies

Donations and grants include amounts received during the year from general donations and receipts. Income is recognised in the period in which it is received.

Investments

Investment income from bank interest is brought into the accounts gross when receivable.

Charitable activities

Incoming resources from charitable activities comprises of income from fund raising events and activities during the period. Income is recognised in the period in which it is received.

e) Expenditure

Raising funds

The costs of generating funds include those costs associated with the promotion of the activities of the Trust. These costs are charged on the basis of actual costs incurred during the period, including irrecoverable value added tax where applicable.

Charitable activities

Charitable expenditure includes all expenditure directly relating to the objects of the Charitable Trust and costs are charged on the basis of actual costs incurred, including irrecoverable value added tax where applicable.

f) Taxation

As a registered charity, the Charity is exempt from the payment of income tax in respect of its charitable activities.

g) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

h) Financial instruments

The Trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are intially recognised at transaction value and subsequently measured at their l l

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NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31ST DECEMBER 2024

2. REMUNERATION AND EXPENSES OF TRUSTEES

None of the Trustees received any remuneration or benefits by virtue of being a trustee of the Trust. No trustee expenses have been incurred.

3. STAFF COSTS

The Trust does not employ any staff but does benefit greatly from the involvement and enthusiastic support of its volunteers, details of which are given in our annual report. In accordance with Charities SORP, the economic contribution of general volunteers is not recognised in the accounts. However, in 2022 the Trust adopted a policy for the reimbursement of volunteer expenses. In 2024 £nil (£98 in 2023) was reimbursed to volunteers.

4. RELATED PARTY TRANSACTIONS

There were no related party transactions in the reporting period.

5. DONATIONS AND LEGACIES

Grants and donations from Government and Public Bodies include the following amounts received:

Grants and donations
NYCC Shared Prosperity
Heritage Lottery Fund
Tesco Community Grant
Selby Town Council
Other grants and donations
Doncaster MBC Cllr Ward Fund
Doncaster MBC Kick Start
NY Police and Fire Commissioner
Two Ridings Community Fund
Drax Power Station
NYCC Stronger Communities Fund
NYCC Bright Sparks
NYCC Early Help (2 grants)
2024
2023
£
£
-
2,400
-
1,000
-
1,500
3,116
-
1,995
1,000
-
1,300
-
1,100
-
10,000
-
375
1,364
1,152
5,000
-
500
280
13,666
4,260
£ 25,641
£ 24,367
6.
INVESTMENTS
Other income
7.
CHARITABLE ACTIVITIES
Fundraising
UK bank interest receivable
£
-
-
-
£
£ 678
£
-
-
-
£
£ 866

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NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31ST DECEMBER 2024

Total Total
2024 2023
£ £
8. TOTAL RESOURCES EXPENDED
Costs directly allocated to activities
Cost of charitable activities 9,629 7,628
Support costs allocated to activities
Storage facilities 4,650 -
Facilities and room hire 1,945 1,555
Equipment 960 4,015
Insurance 458 288
Stationery, advertising and sundries 420 87
Professional fees 1,112 200
Respite facilities 714 -
Training 858 390
Vehicle and other transportation expenses* 2,290 12,173
13,407 18,708
* including £10,000 in 2023 for the acquisition of a vehicle
9. UNRESTRICTED FUNDS
£ £
Balance at 1 January 2024 22,046 23,215
Income 13,344 5,126
Expenditure (9,586) (7,180)
Transfer from/(to) Restricted Asset Fund* 10,000 (1,000)
Transfers from Restricted Funds (138) 1,885
Balance at 31 December 2024 35,666 22,046
The balance comprises:
General Funds 25,666 22,046
Designated Funds 10,000 -
35,666 22,046

The Designated Fund has been created to provide for the future replacement of the Charity's vehicle.

*The Restricted Fixed Asset Fund was set up in 2023 following the acquisition of a vehicle from Restricted Funds. However, as the use of the vehicle is not restricted, the Fund has been transferred to Unrestricted Funds.

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SPIRIT OF CHRISTMAS

NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31ST DECEMBER 2024

Transfer to/
use of
RESTRICTED FUNDS Unrestricted
At 1/1/2024 Income Expenditure Funds At 31/12/2024
£ £ £ £ £
Hillards Charitable Fund - 1,000 1,007 (7) -
Tesco Community Grant 48 - 48 -
NY Police and Fire Commissioner 300 1,364 1,318 - 346
North Yorkshire CC (Early Help Adult Group) - 1,000 714 - 286
North Yorkshire CC (Early Help) - 995 648 - 347
North Yorkshire CC (Stronger Communities) 136 - 143 (7) -
North Yorkshire (Shared Prosperity) - 3,116 3,055 - 61
Doncaster MDC (Local Councillor Fund) 291 - 289 2 -
Drax Power Station 1,464 - 1,638 (174) -
Two Ridings Community Fund - 5,000 3,878 - 1,122
Heritage Lottery Fund 500 - 500 - -
Selby Town Council - 500 260 - 240
Balance at 31 December 2023 £ 2,739 £ 12,975 £ 13,450 £(138) £ 2,402

Hillards Charitable Trust

Funding for maintaining and operating the Charity's vehicle.

NY Police and Fire Commissioner

Funding to support the running of Christmas parties.

North Yorkshire CC Stronger Communities

Funding received in 2023 to support the running of the Banana Box Project. North Yorkshire CC (Shared Prosperity)

Funding for dance classes for autistic children Doncaster MBC Local Councillor Fund

Funding to purchase resources for the Toy Bank. Drax Power Station

Funding to purchase of SEN resources for neurodiversity support group. Two Ridings Community Fund

Funding for the acquisition of Special Needs resources for the Banana Box Project.

Heritage Lottery Fund

Funding for the acquisition of a van for use by the charity and room hire to support the Banana Box Project. Selby Town Coucil

Funding for the Banana Box Project and room hire for SOC events.

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/
members of
On accounts for the year
ended
Set out on pages
Spirit of Christmas Spirit of Christmas Spirit of Christmas
31stDecember 2024 Charity no
(if any)
1185011
2 to 14

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31st December 2024.

Responsibilities and basis As the charity trustees of the Trust, you are responsible for the preparation of report 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.

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:

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.

Signed: Steve Milner Date: 27[th] January 2025 Name: Steve Milner Relevant professional Chartered Institute of Public Finance and Accountancy qualification(s) or body (if any): Address:

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SPIRIT of CHRISTMAS

Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Give here brief details of There are no matters to declare. any items that the examiner wishes to disclose .

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