REGISTERED COMPANY NUMBER: 10766434 (England and Wales) REGISTERED CHARITY NUMBER: 1187199
CROHN'S AND COLITIS RELIEF (A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024
Sugarwhite Meyer HS Ltd First Floor 94 Stamford Hill London N16 6XS
CROHN'S AND COLITIS RELIEF
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024
| Page | |||
|---|---|---|---|
| Reference and Administrative Details | 1 | ||
| Report of the Trustees | 2 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 12 |
CROHN'S AND COLITIS RELIEF
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MAY 2024
TRUSTEES Mr P Grosz Mr M Kahan Mr L Y Schapiro COMPANY SECRETARY Mr M Kahan REGISTERED OFFICE 58 Forburg Road London N16 6HT REGISTERED COMPANY 10766434 (England and Wales) NUMBER REGISTERED CHARITY 1187199 NUMBER INDEPENDENT EXAMINER Sugarwhite Meyer HS Ltd First Floor 94 Stamford Hill London N16 6XS
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CROHN'S AND COLITIS RELIEF (REGISTERED NUMBER: 10766434)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2024
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 31 May 2024. 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).
REFERENCE AND ADMINISTRATIVE INFORMATION
The information is shown on page 1 of the financial statements and forms part of this report.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the charity are the relief of sickness and the preservation of health especially Crohn's disease, colitis and all forms of inflammatory bowel disease and the advancement of education of those diseases.
The trustees confirm that they have given due regard the Charity Commission's guidance on public benefit.
Significant activities
Crohn's and Colitis Relief (CCR) was set up to improve the quality of life of people across the country affected by Inflammatory Bowel Disease as well as similar related illnesses. CCR primarily targets the Jewish Ashkenazi community where there is an exceptionally high percentage of people suffering from these diseases. Our work is dedicated to funding and delivering activities to support and relieve people suffering from irritable bowel syndrome, and to improve their lives. Since a diagnosis of Inflammatory Bowel Disease can initially prove overwhelming for a patient and their family, CCR's dedicated group of volunteer support workers is available to help families to understand the condition, offer informed answers to questions and suggest further sources of support. The trustees are satisfied with progress made this year.
FINANCIAL REVIEW
Financial review
The trustees are satisfied with results for the year. Although income was similar to the previous year there was an increase in expenditure which left the charity with a small surplus
Reserves policy
The trustees do not seek to maintain reserves, other than to ensure that they can continue the activities of the charity. Reserves at the year end were £34,619 (2023- £34,024) of which £5,574 (2023 - £686) were restricted.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Charity constitution
The charity is constituted as a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 11 May 2017
Organisational structure
The charity has three trustees whom meet regularly in order to discuss and control its activities. All trustees and the administrator act on a voluntary basis and receive no remuneration or reimbursement of expenses. The power to appoint new trustees is vested in the continuing board. It is not the intention of the trustees to appoint any new trustees. Should the situation change in the future, the trustees will apply suitable recruitment induction and training procedures.
Risk management
The trustees have reviewed the major risks to which the charity is exposed and confirm that they have established systems to mitigate them.
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CROHN'S AND COLITIS RELIEF (REGISTERED NUMBER: 10766434)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2024
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 26 February 2025 and signed on its behalf by:
Mr M Kahan - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CROHN'S AND COLITIS RELIEF
Independent examiner's report to the trustees of Crohn'S And Colitis Relief ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2024.
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:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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.
E Meyer FCA BSc
Sugarwhite Meyer HS Ltd First Floor 94 Stamford Hill London N16 6XS
26 February 2025
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CROHN'S AND COLITIS RELIEF
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MAY 2024
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 58,104 EXPENDITURE ON Charitable activities 3 Healthcare assistance 9,553 Awareness and coaching 10,370 Support costs 42,475 Governance - Total 62,398 NET INCOME/(EXPENDITURE) (4,294) RECONCILIATION OF FUNDS Total funds brought forward 33,338 TOTAL FUNDS CARRIED FORWARD 29,044 |
Restricted fund £ 87,726 68,070 14,767 - - 82,837 4,889 686 5,575 |
2024 Total funds £ 145,830 77,623 25,137 42,475 - 145,235 595 34,024 34,619 |
2023 Total funds £ 142,187 |
|---|---|---|---|
| 59,056 20,415 47,804 1,573 |
|||
| 128,848 | |||
| 13,339 20,685 |
|||
| 34,024 |
The notes on page 0 form part of these financial statements
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CROHN'S AND COLITIS RELIEF (REGISTERED NUMBER: 10766434)
BALANCE SHEET 31 MAY 2024
| Notes FIXED ASSETS Tangible assets 8 CURRENT ASSETS Debtors 9 Cash at bank and in hand CREDITORS Amounts falling due within one year 10 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 13 Unrestricted funds: General fund Restricted funds: Restricted fund TOTAL FUNDS |
2024 £ 1,404 43,330 5,893 49,223 (16,008) 33,215 34,619 34,619 29,044 5,575 34,619 |
2023 £ 1,652 24,129 17,426 41,555 (9,183) 32,372 34,024 34,024 33,338 686 34,024 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(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.
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 26 February 2025 and were signed on its behalf by:
Mr M Kahan - Trustee
The notes on page 0 form part of these financial statements
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CROHN'S AND COLITIS RELIEF
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024
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.
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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Going concern
There are no material uncertainties about the charity's ability to continue.
2. DONATIONS AND LEGACIES
| Unrestricted funds £ Donations 5,536 Grants 52,568 58,104 |
Restricted funds £ - 87,726 87,726 |
2024 Total funds £ 5,536 140,294 145,830 |
2023 Total funds £ 3,392 138,795 |
|---|---|---|---|
| 142,187 |
Grants received, included in the above, are as follows:
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Charitable | 140,294 | 138,795 |
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CROHN'S AND COLITIS RELIEF
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024
3. CHARITABLE ACTIVITIES COSTS
| Support Direct costs (see Costs note 4) £ £ Healthcare assistance 77,623 - Awareness and coaching 25,137 - Support costs 26,143 16,332 128,903 16,332 4. SUPPORT COSTS Governance Management costs £ £ Support costs 14,378 1,954 Support costs, included in the above, are as follows: Management 2024 Support costs £ Rent and utilities 12,336 Sundries 1,794 Depreciation of tangible and heritage assets 248 14,378 Governance costs 2024 Support costs £ Independent examiner's fee 960 Independent examiner's other fees 960 General expenses 34 1,954 |
Totals £ 77,623 25,137 42,475 145,235 Totals £ 16,332 2023 Total activities £ 8,019 930 292 9,241 2023 Total activities £ 780 780 13 1,573 |
|---|---|
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CROHN'S AND COLITIS RELIEF
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024
5.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 248 | 292 |
| Hire of plant and machinery | 16,276 | 12,442 |
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 May 2024 nor for the year ended 31 May 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 May 2024 nor for the year ended 31 May 2023.
7. AVERAGE NUMBER OF STAFF
The average number of staff in the year was 3 (2022 - 3)
8. TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | ||
|---|---|---|
| COST At 1 June 2023 and 31 May 2024 DEPRECIATION At 1 June 2023 Charge for year At 31 May 2024 NET BOOK VALUE At 31 May 2024 At 31 May 2023 DEBTORS Amounts falling due within one year: Trade debtors Prepayments |
2024 £ 41,606 1,010 42,616 |
Fixtures and fittings £ 2,287 635 248 883 1,404 1,652 2023 £ 22,405 1,010 |
| 23,415 |
9. DEBTORS
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CROHN'S AND COLITIS RELIEF
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024
| 9. DEBTORS - continued 2024 £ Amounts falling due after more than one year: Tax recoverable 714 Aggregate amounts 43,330 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ Bank loans and overdrafts (see note 11) 5,589 Trade creditors 3,245 Accruals and deferred income 7,174 16,008 11. LOANS An analysis of the maturity of loans is given below: 2024 £ Amounts falling due within one year on demand: Bank overdrafts 5,589 12. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2024 Unrestricted Restricted Total fund fund funds £ £ £ Fixed assets 1,404 - 1,404 Current assets 43,648 5,575 49,223 Current liabilities (16,008) - (16,008) 29,044 5,575 34,619 13. MOVEMENT IN FUNDS Net movement At 1.6.23 in funds £ £ Unrestricted funds General fund 33,338 (4,294) Restricted funds Restricted fund 686 4,889 TOTAL FUNDS 34,024 595 |
2023 £ 714 24,129 2023 £ - 6,591 2,592 9,183 2023 £ - 2023 Total funds £ 1,652 41,555 (9,183) 34,024 At 31.5.24 £ 29,044 5,575 34,619 |
|---|---|
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CROHN'S AND COLITIS RELIEF
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024
13. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 58,104 Restricted funds Restricted fund 87,726 TOTAL FUNDS 145,830 Comparatives for movement in funds At 1.6.22 £ Unrestricted funds General fund 11,873 Restricted funds Restricted fund 8,812 TOTAL FUNDS 20,685 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 108,338 Restricted funds Restricted fund 33,849 TOTAL FUNDS 142,187 |
Resources Movement expended in funds £ £ (62,398) (4,294) (82,837) 4,889 (145,235) 595 Net movement At in funds 31.5.23 £ £ 21,465 33,338 (8,126) 686 13,339 34,024 Resources Movement expended in funds £ £ (86,873) 21,465 (41,975) (8,126) (128,848) 13,339 |
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CROHN'S AND COLITIS RELIEF
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024
14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 May 2024.
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