2023-12-31-accounts - The Bucks Association For The Care Of Offenders

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REGISTERED COMPANY NUMBER: 12117355 (England and Wales)
REGISTERED CHARITY NUMBER: 1186375

`Report of the Trustees and`

Unaudited Financial Statements for the Year Ended 31 December 2023

for

The Bucks Association for the Care of
Offenders

Fizz Accounting Limited
6a St Andrews Court
Wellington Street
Thame
Oxfordshire
OX9 3WT

The Bucks Association for the Care of
Offenders

Contents of the Financial Statements
for the Year Ended 31 December 2023

		`Page`
`Report of the Trustees`	`1`	`to`	`2`
`Independent Examiner's Report`		`3`
`Statement of Financial Activities`		`4`
`Statement of Financial Position`		`5`
`Notes to the Financial Statements`	`6`	`to`	`9`

The Bucks Association for the Care of

Offenders (Registered number: 12117355)

for the Year Ended 31 December 2023

`Report of the Trustees`

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreportwiththe financial
statementsof the charityfor the year ended 31 December2023. The trusteeshave adoptedthe provisionsof Accountingand Reporting
byCharities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

`OBJECTIVES AND ACTIVITIES`

TheBucksAssociationfortheCareofOffenders("BACO")aimstohelppreventre-offendingandreducerecidivism.Itdoesthis by
makingsmallgrantsandprovidingeducationalandtrainingmaterialsandinitiativestoservingprisoners,thosereleasedon temporary
licence and to support ex-offenders living in the county of Buckinghamshire and Milton Keynes.

`ACHIEVEMENT AND PERFORMANCE`

Thecharityhassuccessfullyachievedtheobjectsandhasraisedfundstoenablethisworktocontinue.TheBoardmetthree times
(includingonce via Zoom).The AGM was held on 10th May 2023.The Directors/Trustees/ExecutiveCommitteehave continuedto  steer
BACO on a financially sound path.

`FINANCIAL REVIEW`

Thefollowingfinancialaccountsshowtheresultoftheactivitiesundertakeninthepastyear.A decreaseofassetsof£5,842has been
recorded. BACO's reserves policy is to maintain at least three months of the annual budgeted expenditure in cash reserves.

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

BACOisaCharitableCompanyLimitedbyGuarantee.TheDirectors/Trusteesofthecharityfulfilvariousexecutiveroles.Thereare no
salariedstaffandnooffices.ThenumberofDirectors/Trusteesshallnotbe lessthanthreenormorethanninewitha three-year term
and may be appointed for a maximum of three terms.

TheTrusteesareresponsibleforkeepingproperaccountingrecordsthatdisclosewithreasonableaccuracyatanytimethe financial
positionofthecharityandtoenablethemtoensurethatthefinancialstatementscomplywiththeCompaniesAct2006.The Trustees
arealsoresponsibleforsafeguardingtheassetsofthecharityandhencetakingreasonablestepsforthepreventionanddetection of
fraud and other irregularities.

The abovereporthas been preparedin accordancewiththe provisionsapplicableto companiessubjectto the smallcompanies regime
as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

`REFERENCE AND ADMINISTRATIVE DETAILS`

Registered Company number
12117355 (England and Wales)

`Registered Charity number`

`Registered office`

Heart of Bucks
New Road
Weston Turville
Aylesbury
Buckinghamshire
HP22 5QT

Page 1

The Bucks Association for the Care of

Offenders (Registered number: 12117355)

`Report of the Trustees for the Year Ended 31 December 2023`

`Trustees`

C R Soames (Chair person, Fundraiser & Prisoner Support Volunteer)
J G Barclay (Governance)

C Donald (Membership Secretary)

A Muir (Prisoner Support Volunteer) - appointed 6 November 2023
R S Farwell (Education & Training Lead & Prisoner Support Volunteer)
F M Paine (Prisoner Support Volunteer) - died 3 August 2023
R Rossington (Grants Administrator)
C L Serjeant (Treasurer)

`Honorary Personnel`

President     Countess Howe, HM Lord Lieutenant for Buckinghamshire

`Independent Examiner`

Fizz Accounting Limited
6a St Andrews Court
Wellington Street
Thame
Oxfordshire
OX9 3WT

Approved by order of the board of trustees on 18 March 2024 and signed on its behalf by:

C R Soames - Trustee

Page 2

Independent Examiner's Report to the Trustees of
The Bucks Association for the Care of
Offenders

`Independent examiner's report to the trustees of The Bucks Association for the Care of Offenders ('the Company')`

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

`Responsibilities and basis of report`

Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)youareresponsiblefor the
preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Havingsatisfiedmyselfthat the accountsof the Companyare not requiredto be auditedunder Part16 of the 2006 Act and are eligible
forindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccountsascarriedoutunderSection145of the
CharitiesAct2011('the2011Act').IncarryingoutmyexaminationIhavefollowedtheDirectionsgivenbytheCharity Commission
under Section 145(5) (b) of the 2011 Act.

`Independent examiner's statement`

I havecompletedmy examination.I confirmthatno mattershavecometo my attentionin connectionwiththe examinationgiving 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

3. 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

4. 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 havenoconcernsandhavecomeacrossnoothermattersin connectionwiththeexaminationtowhichattentionshouldbe drawn in
this report in order to enable a proper understanding of the accounts to be reached.

Jane Park ACA

Fizz Accounting Limited
6a St Andrews Court
Wellington Street
Thame
Oxfordshire
OX9 3WT

18 March 2024

Page 3

The Bucks Association for the Care of

Offenders

`Statement of Financial Activities`

`for the Year Ended 31 December 2023`

				`31.12.23`	`31.12.22`
		`Unrestricted`	`Restricted`	`Total`	`Total`
		`fund`	`funds`	`funds`	`funds`
	`Notes`	`£`	`£`	`£`	`£`
`INCOME AND ENDOWMENTS FROM`
`Donations and legacies`		`28,526`	`16,250`	`44,776`	`36,230`
`Other trading activities`	`2`	`5,560`	`-`	`5,560`	`1,808`
`Total`		`34,086`	`16,250`	`50,336`	`38,038`
`EXPENDITURE ON`
`Raising funds`		`860`	`-`	`860`	`-`
`Charitable activities`
`Costs of educational and training initiatives`		`428`	`9,502`	`9,930`	`-`
`Grants to organisations`		`-`	`-`	`-`	`3,080`
`Grants for individuals`		`35,769`	`6,522`	`42,291`	`20,157`
`Other`		`1,264`	`1,833`	`3,097`	`1,802`
`Total`		`38,321`	`17,857`	`56,178`	`25,039`
`NET INCOME/(EXPENDITURE)`		`(4,235)`	`(1,607)`	`(5,842)`	`12,999`
`RECONCILIATION OF FUNDS`
`Total funds brought forward`		`35,278`	`7,605`	`42,883`	`29,884`
`TOTAL FUNDS CARRIED FORWARD`		`31,043`	`5,998`	`37,041`	`42,883`

The notes form part of these financial statements

Page 4

The Bucks Association for the Care of

Offenders (Registered number: 12117355)

`Statement of Financial Position`

`31 December 2023`

				`31.12.23`	`31.12.22`
		`Unrestricted`	`Restricted`	`Total`	`Total`
		`fund`	`funds`	`funds`	`funds`
	`Notes`	`£`	`£`	`£`	`£`
`CURRENT ASSETS`
`Cash at bank`		`31,043`	`5,998`	`37,041`	`42,883`
`NET CURRENT ASSETS`		`31,043`	`5,998`	`37,041`	`42,883`
`TOTAL ASSETS LESS CURRENT LIABILITIES`		`31,043`	`5,998`	`37,041`	`42,883`
`NET ASSETS`		`31,043`	`5,998`	`37,041`	`42,883`
`FUNDS`	`5`
`Unrestricted funds`				`31,043`	`35,278`
`Restricted funds`				`5,998`	`7,605`
`TOTAL FUNDS`				`37,041`	`42,883`

ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006fortheyear ended
31 December 2023.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyearended31December2023 in
accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitablecompaniessubjectto the
small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon18March2024andweresignedon its
behalf by:

C L Serjeant - Trustee

The notes form part of these financial statements

Page 5

The Bucks Association for the Care of
Offenders

Notes to the Financial Statements
for the Year Ended 31 December 2023

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUK and
RepublicofIreland(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicablein the UK and Republicof Ireland'and the CompaniesAct 2006.The financialstatementshave been prepared under
the historical cost convention.

`Income`

All income is recognisedin the Statementof FinancialActivitiesonce the charityhas entitlementto the funds, it is probable that
the income will be received and the amount can be measured reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommittingthecharityto that
expenditure,it is probablethat a transferof economicbenefitswill be requiredin settlementand the amountof the obligation
canbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadings that
aggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingstheyhave been
allocated to activities on a basis consistent with the use of resources.

Grants offeredsubject to conditionswhich have not been met at the year end date are noted as a commitmentbut 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.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.Restrictionsarise 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`

`OTHER TRADING ACTIVITIES`
	`31.12.23`	`31.12.22`
	`£`	`£`
`Fundraising events`	`5,560`	`1,808`

`3. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2023norfortheyear ended
31 December 2022.

`Trustees' expenses`

There were no  trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.

continued...

Page 6

The Bucks Association for the Care of
Offenders

`Notes to the Financial Statements - continued for the Year Ended 31 December 2023`

`4. COMPARATIVES (YEAR-END 31.12.22) FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

		`Unrestricted`	`Restricted`	`Restricted`	`Total`
		`fund`	`funds`		`funds`
		`£`	`£`		`£`
	`INCOME AND ENDOWMENTS FROM`
	`Donations and legacies`	`25,480`	`10,750`		`36,230`
	`Other trading activities`	`1,808`		`-`	`1,808`
	`Total`	`27,288`	`10,750`		`38,038`
	`EXPENDITURE ON`
	`Charitable activities`
	`Grants to organisations`	`3,080`		`-`	`3,080`
	`Grants for individuals`	`17,012`	`3,145`		`20,157`
	`Other`	`1,802`		`-`	`1,802`
	`Total`	`21,894`	`3,145`		`25,039`
	`NET INCOME`	`5,394`	`7,605`		`12,999`
	`RECONCILIATION OF FUNDS`
	`Total funds brought forward`	`29,884`		`-`	`29,884`
	`TOTAL FUNDS CARRIED FORWARD`	`35,278`	`7,605`		`42,883`
`5.`	`MOVEMENT IN FUNDS`
			`Net`
			`movement`		`At`
		`At 1.1.23`	`in funds`		`31.12.23`
		`£`	`£`		`£`
	`Unrestricted funds`
	`Unrestricted funds`	`35,278`	`(4,235)`		`31,043`
	`Restricted funds`
	`Restricted funds - Thames Valley Community`
	`Fund`	`4,186`	`(4,186)`		`-`
	`Restricted funds - Heart of Bucks`	`3,419`	`(3,419)`		`-`
	`Restricted funds - City and Guilds of London`
	`Institute`	`-`	`5,998`		`5,998`
		`7,605`	`(1,607)`		`5,998`
	`TOTAL FUNDS`	`42,883`	`(5,842)`		`37,041`

continued...

Page 7

The Bucks Association for the Care of

Offenders

`Notes to the Financial Statements - continued for the Year Ended 31 December 2023`

`5. MOVEMENT IN FUNDS - continued`

Net movement in funds, included in the above are as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`Unrestricted funds`	`34,086`	`(38,321)`	`(4,235)`
`Restricted funds`
`Restricted funds - Thames Valley Community`
`Fund`	`-`	`(4,186)`	`(4,186)`
`Restricted funds - Aldo Trust`	`750`	`(750)`	`-`
`Restricted funds - Heart of Bucks`	`-`	`(3,419)`	`(3,419)`
`Restricted funds - City and Guilds of London`
`Institute`	`15,500`	`(9,502)`	`5,998`
	`16,250`	`(17,857)`	`(1,607)`
`TOTAL FUNDS`	`50,336`	`(56,178)`	`(5,842)`
`Comparatives for movement in funds`
		`Net`
		`movement`	`At`
	`At 1.1.22`	`in funds`	`31.12.22`
	`£`	`£`	`£`
`Unrestricted funds`
`Unrestricted funds`	`29,884`	`5,394`	`35,278`
`Restricted funds`
`Restricted funds - Thames Valley Community`
`Fund`	`-`	`4,186`	`4,186`
`Restricted funds - Heart of Bucks`	`-`	`3,419`	`3,419`
	`-`	`7,605`	`7,605`
`TOTAL FUNDS`	`29,884`	`12,999`	`42,883`

continued...

Page 8

The Bucks Association for the Care of
Offenders

`Notes to the Financial Statements - continued for the Year Ended 31 December 2023`

`5. MOVEMENT IN FUNDS - continued`

Comparative net movement in funds, included in the above are as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`Unrestricted funds`	`27,288`	`(21,894)`	`5,394`
`Restricted funds`
`Restricted funds - Thames Valley Community`
`Fund`	`5,000`	`(814)`	`4,186`
`Restricted funds - Aldo Trust`	`750`	`(750)`	`-`
`Restricted funds - Heart of Bucks`	`5,000`	`(1,581)`	`3,419`
	`10,750`	`(3,145)`	`7,605`
`TOTAL FUNDS`	`38,038`	`(25,039)`	`12,999`

`6. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 31 December 2023.

`7. RESTRICTED FUNDS - PURPOSE AND RESTRICTION ON FUNDS`

ThamesValleyCommunityFund- Grantstoex-offenderswithaimtoreducereoffendingthrougheducation,employment and
training within Buckinghamshire and Milton Keynes.

Heart of Bucks - Grants to ex-offenders with aim to reduce reoffending within Buckinghamshire, plus other support costs.

AldoTrust-Grantstoprisonersorrecentlyreleasedprisonersatnomorethan£25perpersonforeducational,welfare and
employment purposes.

CityandGuildsofLondonInstitute-todevelopanawardbearingprogrammeforprisonerstotaketheleadin providing
enrichedlearningin the gym and where relevant,obtainthe skillsand qualificationsto facilitateentry to an employment route
in the fitness industry on release.

Page 9