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2023-12-31-accounts

Trustees’ Annual Report for the period

From Jan 2023 To 31[st] Dec 2023 – (Including Q1 for 2024)

Charity name: TOUGH ENOUGH TO CARE

Charity registration number: 1187404

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 For the public benefit, to preserve and
protect the physical and mental health
of men who are experiencing issues
detrimental to their mental health and
wellbeing, by the provision of support
and practical advice to help aid their
recovery and to educate the public in
mental health awareness and mental
health first aid to help and assist
persons suffering
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.		 Para 1.17 and
1.19		 a) Weekly peer to peer support
groups, free to all service users
b) Free online mental health support
for those in crisis
c) Mental health awareness talks in
workplaces, sports clubs, and
volunteer organisations.
d) Public awareness campaigns to
raise awareness for mental health
support.
e) Accredited Mental Health First
Aid training for TETC volunteers
f)
Fundraising campaigns to
continue our awareness work.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 All trustees have acted in a manner
befitting the charities aims and
objectives with the utmost regard to the
guidance issued by the charity
commission to ensure that Tough
Enough To Care deliver their aims,
goals, and objectives for the public
benefit at all times.
At the forefront of all decisions made by
the trustees, is the public benefit and
how we can provide a positive impact to
those who access our support and
services.

Additional information (optional)

You may choose to include further statements where relevant about:


SORP reference
Policy on grant making. Para 1.38 N/A
Policy on social investment
including program related
investment.		 Para 1.38 N/A
Contribution made by
volunteers.		 Para 1.38 Our volunteer base continues to grow in
numbers who all give their time at
public events and awareness
campaigns. All volunteers are offered
free mental health awareness training
by TETC in house trainers.
Other N/A

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 a) Our weekly peer support groups
have offered a safe space and a
non-judgemental environment for
men to open up and support each
other with their struggles. This
has benefited society further by
supporting those in need and
kept them from reaching a crisis
point which may in turn result in
hospitalisation.
b) The free online mental health
awareness coaching delivered
throughout this reporting year
has provided attendees with an
understanding of mental health
and how to support those around
them. This has achieved a
positive impact on the lives of
those directly linked to those who
attended our sessions.
c) Workplace and sports clubs’
mental health drop-in sessions
have provided a safe
environment for people to open
up and talk to about how they
feel. These have been an
invaluable resource for managers
and senior volunteers to help
provide support and it has

proven to be a strong pathway to people receiving the support they require. d) Throughout this period, we consistently delivered public mental health awareness campaigns both online and in person at public events and both public and corporate training sessions. These have helped to spread positivity amongst the community and to help provide education on mental ill health to break down the stigma that surrounds it.

Additional information (optional) You may choose to include further statements where relevant about:


Achievements against
objectives set.
Para 1.41
At the start of this reporting period, our
objectives were to increase the support
we offer in the community. Within the
reporting period we have expanded to
10 peers to peer support groups, grown
our social media channels where we
offer 24/7 support and have also
strengthened partnerships with other
local services, meaning we have
expanded our network of supporting
organisations for referring people in
crisis. We have also continued our
partnership with Shout to deliver a free
to use text message support service.
Performance of fundraising
activities against objectives
set.		 Para 1.41 Objectives set were to promote and
increase personal fundraising activities
by our supporters. These have become
our main source of income and we have
achieved this by taking a personal
approach to all who choose to fundraise
for Tough Enough To Care. The Flaming
Unicorns rugby team have now become
this charities biggest sole fundraiser,
having raised in excess of £25,000 for
TETC
Investment performance
against objectives		 Para 1.41 The only financial investment we have
made is in fundraising stock such as
Flaming Unicorns and TETC
merchandise for resale at events and
through our online shop – Which
continually exceeds expectations of
sales.
Other N/A

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period		 Para 1.21 At the end of this financial reporting
period, even withstanding increased
staff costs and overheads, the charity is
in a strong position to continue our
work and grow over the next 12 months
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 Our current reserves policy states a
12month period of reserves, which is
currently held to cover ongoing running
costs of the charity.
Amount of reserves held Para 1.22 Current cash at bank stands at £160,027
of which non is restricted funding.
Therefore, all monies are readily
available to act as reserves, should
income for TETC cease. These reserves
cover salaries, pension contributions,
sick leave, maternity pay and running
costs of daily charity activity.
Reasons for holding zero
reserves		 Para 1.22 N/A
Details of fund materially in
deficit		 Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23 N/A

Additional information (optional) You may choose to include further statements where relevant about:


The charity’s principal
sources of funds (including
any fundraising)
Para 1.47
Principal sources of funds are from
personal fundraising from supporters
and where possible, fundraising events
organised by us, including the Flaming
Unicorns charity rugby team. Corporate
paid mental health training/speaking
engagements. We have current funding
applications in place, but these are yet
to progress past the initial vetting
stages.
Investment policy and
objectives including any
social investment policy
adopted.		 Para 1.46 N/A
A description of the principal
risks facing the charity		 Para 1.46 Principal risk is reduced fundraising due
to current financial climate and cost of
living crisis. This is managed by
adapting new ways of fundraising and
engaging more with corporate clients to
access corporate social responsibility
budgets, training budgets and matched
fundraising schemes for employees.
Other N/A

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)		 Para 1.25 Constitution
How is the charity
constituted?
(e.g. unincorporated
association, CIO)		 Para 1.25 CIO
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees		 Para 1.25 Trustees were/are appointed as they
hold trusted & respected positions
within the community and have the best
interests of the charity at heart with
previous experience of supporting those
with mental health, so they also have
knowledge of how the charity continues
to support those in crisis.

Additional information (optional) You may choose to include further statements where relevant about:


Policies and procedures
adopted for the induction
and training of trustees.
Para 1.51
Safeguarding Policy
Trustee Code of Conduct
Harassment & Bullying Policy
Whistleblowing Policy
Equality & Diversity Policy
The charity’s organisational
structure and any wider
network with which the
charity works.		 Para 1.51 Mr Stuart Bratt –
Founder & CEO
Reports to Trustees
Mr Alex Harrison –
Chief Development Officer
Reports to CEO
Mrs Vicki Wootton-Champion –
Head of Fundraising & Marketing
Reports to CEO
Relationship with any
related parties		 Para 1.51 Recent communications with the
Charities commission have seen
consent granted for Stuart Bratt, a
connected person, Brother, to Victoria
Bratt (Trustee) to be appointed in the
role of Founder & CEO. The charities
commission are happy that the
appointment was made in the best
interest of the charity as Mr Bratt
founded the movement. After Mr Bratt
stepping down as a trustee and Miss
Bratt removing herself from any
recruitment process or decision, the
commission were satisfied that all
safeguarding measures are more than
adequate for all parties involved.
Other N/A

Reference and Administrative details

Charity name Tough Enough To Care
Other name the charity uses
Registered charity number 1187404
Charity’s principal address Room 2,
17 High Street
Wall Heath
DY6 0HB

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Trustee name Office (if any) Dates acted if not for whole
year		 Name of person (or body) entitled
to appoint trustee (ifany)
Alex Liggett Jan 2022
Victoria Bratt Jan 2020
Alex Elphick Jan 2020
Emma Priest Jan 2020

Corporate trustees – names of the directors at the date the report was approved.

Director name

~~N/A~~

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year
~~NA~~

Funds held as custodian trustees on behalf of others.

Description of the assets N/A held in this capacity.

Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects.

Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Mr Stuart Bratt – Founder & CEO

Exemptions from disclosure

Reason for non-disclosure of key personnel details

N/A

Other optional information

Throughout the recent communications, The board of trustees have sought legal advice in the matter to ensure Tough Enough To Care’s practises are correct. Our appointed legal representative and the charities commission are happy with all TETC’s current policies and procedures relating to all current ongoing charitable activities. The process highlighted some areas in which the charity could improve, these have already been actioned and all policies and procedures have been reviewed, updated, and confirmed.

Additional safeguarding training for staff is to be implemented, which is above that of the required level.

Both trainers for TETC are to complete additional teaching qualifications to ensure the best service is offered to all learners at TETC training sessions

Continual CPD offered to all 3 staff members to include, but not limited to, enhanced multimedia training, Instructor training, web development and safeguarding for vulnerable adults.

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Full name(s)

Position (e.g. Secretary, Chair, etc)

Date

REGISTERED COMPANY NUMBER: CE020328 (England and Wales) REGISTERED CHARITY NUMBER: 1187404

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2023

for

Tough Enough to Care

Clover Accountancy Limited 17 High Street Wall Heath Kingswinford West Midlands DY6 0HB

Tough Enough to Care

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

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 9
Detailed Statement of Financial Activities 10 to 11

Tough Enough to Care

Report of the Trustees for the Year Ended 31 December 2023

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 December 2023. 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).

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

CE020328 (England and Wales)

Registered Charity number

1187404

Registered office

Room 2, 17 High Street Wall Heath Kingswinford West Midlands DY6 0HB

Trustees

Miss V L Bratt A J Elphick Miss E C Priest A C Liggett

Company Secretary

Independent Examiner

Clover Accountancy Limited 17 High Street Wall Heath Kingswinford West Midlands DY6 0HB

28/04/2024 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Miss V L Bratt - Trustee

Page 1

Independent Examiner's Report to the Trustees of Tough Enough to Care

Independent examiner's report to the trustees of Tough Enough to Care ('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

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:

  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

  2. 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

  3. 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.

Barry R Hubble AFA MIPA, CMI The Institute of Financial Accountants

Clover Accountancy Limited 17 High Street Wall Heath Kingswinford West Midlands DY6 0HB

Date: .............................................

Page 2

Tough Enough to Care

Statement of Financial Activities for the Year Ended 31 December 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
200,079
Other trading activities
2
21,481
Total
221,560
EXPENDITURE ON
Raising funds
3
124,638
Other
74,890
Total
199,528
NET INCOME
22,032
RECONCILIATION OF FUNDS
Total funds brought forward
167,822
TOTAL FUNDS CARRIED FORWARD
189,854		 Restricted
fund
£
-
-
-
-
-
-
-
-
-		 31.12.23
31.12.22
Total
Total
funds
funds
£
£
200,079
153,866
21,481
2,742
221,560
156,608
124,638
103,552
74,890
2,748
199,528
106,300
22,032
50,308
167,822
117,514
189,854
167,822		 31.12.23
31.12.22
Total
Total
funds
funds
£
£
200,079
153,866
21,481
2,742
221,560
156,608
124,638
103,552
74,890
2,748
199,528
106,300
22,032
50,308
167,822
117,514
189,854
167,822
156,608
103,552
2,748
106,300
50,308
117,514
167,822

The notes form part of these financial statements

Page 3

Tough Enough to Care

Balance Sheet

31 December 2023

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
7
16,470
CURRENT ASSETS
Cash at bank
176,456
CREDITORS
Amounts falling due within one year
8
(3,072)
NET CURRENT ASSETS
173,384
TOTAL ASSETS LESS CURRENT
LIABILITIES
189,854
NET ASSETS
189,854
FUNDS
9
Unrestricted funds
TOTAL FUNDS		 Restricted
fund
£
-
-
-
-
-
-		 31.12.23
Total
funds
£
16,470
176,456
(3,072)
173,384
189,854
189,854
189,854
189,854		 31.12.22
Total
funds
£
13,083
155,413
(674)
154,739
167,822
167,822
167,822
167,822

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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

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 ............................................. and were signed on its behalf by:

............................................. V L Bratt - Trustee

The notes form part of these financial statements

Page 4

Tough Enough to Care

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

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.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds 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.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2. OTHER TRADING ACTIVITIES

31.12.23 31.12.22
£ £
Fundraising events (232) -
Sale of Promotional Goods 21,713 2,742
21,481 2,742

Page 5

continued...

Tough Enough to Care

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

3. RAISING FUNDS

Raising donations and legacies

31.12.23 31.12.22
£ £
Staff costs 70,279 38,501
Registration Costs 3,463 3,376
Professional Fund Raising Fees 11,134 -
Support costs - 13,461
84,876 55,338
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.12.23 31.12.22
£ £
Independent Inspection Fee non -audit 725 -
Depreciation - owned assets 9,961 6,624
Other operating leases 8,461 2,381

4. NET INCOME/(EXPENDITURE)

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year 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.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
133,866
Other trading activities
2,742
Total
136,608
EXPENDITURE ON
Raising funds
65,051
Other
2,748
Total
67,799
NET INCOME/(EXPENDITURE)
68,809
Transfers between funds
16,999
Net movement in funds
85,808		 Restricted
fund
£
20,000
-
20,000
38,501
-
38,501
(18,501)
(16,999)
(35,500)		 Total
funds
£
153,866
2,742
156,608
103,552
2,748
106,300
50,308
-
50,308

Page 6

continued...

Tough Enough to Care

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

6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
fund
£
£
RECONCILIATION OF FUNDS
Total funds brought forward
82,014
35,500
TOTAL FUNDS CARRIED FORWARD
167,822
-
7.
TANGIBLE FIXED ASSETS
Plant and
Motor
Computer
machinery
vehicles
equipment
£
£
£
COST
At 1 January 2023
1,053
22,400
3,042
Additions
-
12,500
848
At 31 December 2023
1,053
34,900
3,890
DEPRECIATION
At 1 January 2023
408
11,200
1,804
Charge for year
263
8,725
973
At 31 December 2023
671
19,925
2,777
NET BOOK VALUE
At 31 December 2023
382
14,975
1,113
At 31 December 2022
645
11,200
1,238
8.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23
£
Trade creditors
(1)
Accrued expenses
3,073
3,072
9.
MOVEMENT IN FUNDS
Net
movement
At 1.1.23
in funds
£
£
Unrestricted funds
General fund
167,822
22,032
TOTAL FUNDS
167,822
22,032		 Total
funds
£
117,514
167,822
Totals
£
26,495
13,348
39,843
13,412
9,961
23,373
16,470
13,083
31.12.22
£
-
674
674
At
31.12.23
£
189,854
189,854		 Total
funds
£
117,514
167,822

continued...

Page 7

Tough Enough to Care

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

9. MOVEMENT IN FUNDS - continued

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

Incoming
resources
£
Unrestricted funds
General fund
221,560
TOTAL FUNDS
221,560
Comparatives for movement in funds
Net
movement
At 1.1.22
in funds
£
£
Unrestricted funds
General fund
82,014
68,809
Restricted funds
Payroll Contribution
35,500
(18,501)
TOTAL FUNDS
117,514
50,308
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
136,608
Restricted funds
Payroll Contribution
20,000
TOTAL FUNDS
156,608		 Resources
Movement
expended
in funds
£
£
(199,528)
22,032
(199,528)
22,032
Transfers
between
At
funds
31.12.22
£
£
16,999
167,822
(16,999)
-
-
167,822
Resources
Movement
expended
in funds
£
£
(67,799)
68,809
(38,501)
(18,501)
(106,300)
50,308

continued...

Page 8

Tough Enough to Care

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

9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Payroll Contribution
TOTAL FUNDS		 At 1.1.22
£
82,014
35,500
117,514		 Net
movement
in funds
£
90,841
(18,501)
72,340		 Transfers
between
funds
£
16,999
(16,999)
-		 At
31.12.23
£
189,854
-
189,854

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Payroll Contribution
TOTAL FUNDS		 Incoming
resources
£
358,168
20,000
378,168		 Resources
Movement
expended
in funds
£
£
(267,327)
90,841
(38,501)
(18,501)
(305,828)
72,340		 Resources
Movement
expended
in funds
£
£
(267,327)
90,841
(38,501)
(18,501)
(305,828)
72,340
72,340

10. RELATED PARTY DISCLOSURES

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

Page 9

Tough Enough to Care

Detailed Statement of Financial Activities for the Year Ended 31 December 2023

Detailed Statement of Financial Activities
for the Year Ended 31 December 2023
31.12.23 31.12.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Gifts 2 1
Donations 157,457 95,665
Grants 42,620 58,200
200,079 153,866
Other trading activities
Fundraising events (232) -
Sale of Promotional Goods 21,713 2,742
21,481 2,742
Total incoming resources 221,560 156,608
EXPENDITURE
Raising donations and legacies
Wages 69,167 38,501
Social security 1,112 -
Registration Costs 3,463 3,376
Professional Fund Raising Fees 11,134 -
84,876 41,877
Other trading activities
Purchases of Promotional Goods 34,777 20,832
Other operating leases 8,461 2,381
Commission - 3,700
Group Expenses 10,761 9,272
Miscellaneous Fund Raising Exp 1,301 -
55,300 36,185
Support costs
Management
Insurance 1,795 1,008
Telephone 2,192 711
Postage and stationery 3,921 3,501
Advertising 5,722 6,414
Other Establishment Costs 886 2,842
Motor & Travelling Costs 5,514 3,768
Event Fees 600 -
20,630 18,244
Finance
Bank charges 298 -
Carried forward 298 -

This page does not form part of the statutory financial statements

Page 10

Tough Enough to Care

Detailed Statement of Financial Activities for the Year Ended 31 December 2023

Detailed Statement of Financial Activities
for the Year Ended 31 December 2023
31.12.23 31.12.22
£ £
Finance
Brought forward 298 -
Plant and machinery 263 263
Motor vehicles 8,725 5,600
Computer equipment 973 761
Card Processing Fees 1,086 -
11,345 6,624
Information technology
Repairs and renewals 1,547 1,123
Sundries 9,008 425
Computer Related Costs - 926
10,555 2,474
Human resources
Therapist 1,350 -
Other
Impairment losses for heritage assets 1,310 -
Governance costs
Independent Inspection Fee non -audit 725 -
Accountancy and legal fees - 896
Accountancy fees 1,370 -
Payroll Preparation 142 -
Bookkeeping 3,510 -
Trade Subscriptions 8,415 -
14,162 896
Total resources expended 199,528 106,300
Net income 22,032 50,308

This page does not form part of the statutory financial statements

Page 11

REGISTERED COMPANY NUMBER: CE020328 (England and Wales) REGISTERED CHARITY NUMBER: 1187404

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2023

for

Tough Enough to Care

Clover Accountancy Limited 17 High Street Wall Heath Kingswinford West Midlands DY6 0HB

Tough Enough to Care

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

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 9
Detailed Statement of Financial Activities 10 to 11

Tough Enough to Care

Report of the Trustees for the Year Ended 31 December 2023

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 December 2023. 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).

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

CE020328 (England and Wales)

Registered Charity number

1187404

Registered office

Room 2, 17 High Street Wall Heath Kingswinford West Midlands DY6 0HB

Trustees

Miss V L Bratt A J Elphick Miss E C Priest A C Liggett

Company Secretary

Independent Examiner

Clover Accountancy Limited 17 High Street Wall Heath Kingswinford West Midlands DY6 0HB

28/04/2024 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Miss V L Bratt - Trustee

Page 1

Independent Examiner's Report to the Trustees of Tough Enough to Care

Independent examiner's report to the trustees of Tough Enough to Care ('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

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:

  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

  2. 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

  3. 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.

Barry R Hubble AFA MIPA, CMI The Institute of Financial Accountants

Clover Accountancy Limited 17 High Street Wall Heath Kingswinford West Midlands DY6 0HB

Date: .............................................

Page 2

Tough Enough to Care

Statement of Financial Activities for the Year Ended 31 December 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
200,079
Other trading activities
2
21,481
Total
221,560
EXPENDITURE ON
Raising funds
3
124,638
Other
74,890
Total
199,528
NET INCOME
22,032
RECONCILIATION OF FUNDS
Total funds brought forward
167,822
TOTAL FUNDS CARRIED FORWARD
189,854		 Restricted
fund
£
-
-
-
-
-
-
-
-
-		 31.12.23
31.12.22
Total
Total
funds
funds
£
£
200,079
153,866
21,481
2,742
221,560
156,608
124,638
103,552
74,890
2,748
199,528
106,300
22,032
50,308
167,822
117,514
189,854
167,822		 31.12.23
31.12.22
Total
Total
funds
funds
£
£
200,079
153,866
21,481
2,742
221,560
156,608
124,638
103,552
74,890
2,748
199,528
106,300
22,032
50,308
167,822
117,514
189,854
167,822
156,608
103,552
2,748
106,300
50,308
117,514
167,822

The notes form part of these financial statements

Page 3

Tough Enough to Care

Balance Sheet

31 December 2023

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
7
16,470
CURRENT ASSETS
Cash at bank
176,456
CREDITORS
Amounts falling due within one year
8
(3,072)
NET CURRENT ASSETS
173,384
TOTAL ASSETS LESS CURRENT
LIABILITIES
189,854
NET ASSETS
189,854
FUNDS
9
Unrestricted funds
TOTAL FUNDS		 Restricted
fund
£
-
-
-
-
-
-		 31.12.23
Total
funds
£
16,470
176,456
(3,072)
173,384
189,854
189,854
189,854
189,854		 31.12.22
Total
funds
£
13,083
155,413
(674)
154,739
167,822
167,822
167,822
167,822

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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

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 ............................................. and were signed on its behalf by:

............................................. V L Bratt - Trustee

The notes form part of these financial statements

Page 4

Tough Enough to Care

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

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.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds 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.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2. OTHER TRADING ACTIVITIES

31.12.23 31.12.22
£ £
Fundraising events (232) -
Sale of Promotional Goods 21,713 2,742
21,481 2,742

Page 5

continued...

Tough Enough to Care

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

3. RAISING FUNDS

Raising donations and legacies

31.12.23 31.12.22
£ £
Staff costs 70,279 38,501
Registration Costs 3,463 3,376
Professional Fund Raising Fees 11,134 -
Support costs - 13,461
84,876 55,338
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.12.23 31.12.22
£ £
Independent Inspection Fee non -audit 725 -
Depreciation - owned assets 9,961 6,624
Other operating leases 8,461 2,381

4. NET INCOME/(EXPENDITURE)

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year 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.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
133,866
Other trading activities
2,742
Total
136,608
EXPENDITURE ON
Raising funds
65,051
Other
2,748
Total
67,799
NET INCOME/(EXPENDITURE)
68,809
Transfers between funds
16,999
Net movement in funds
85,808		 Restricted
fund
£
20,000
-
20,000
38,501
-
38,501
(18,501)
(16,999)
(35,500)		 Total
funds
£
153,866
2,742
156,608
103,552
2,748
106,300
50,308
-
50,308

Page 6

continued...

Tough Enough to Care

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

6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
fund
£
£
RECONCILIATION OF FUNDS
Total funds brought forward
82,014
35,500
TOTAL FUNDS CARRIED FORWARD
167,822
-
7.
TANGIBLE FIXED ASSETS
Plant and
Motor
Computer
machinery
vehicles
equipment
£
£
£
COST
At 1 January 2023
1,053
22,400
3,042
Additions
-
12,500
848
At 31 December 2023
1,053
34,900
3,890
DEPRECIATION
At 1 January 2023
408
11,200
1,804
Charge for year
263
8,725
973
At 31 December 2023
671
19,925
2,777
NET BOOK VALUE
At 31 December 2023
382
14,975
1,113
At 31 December 2022
645
11,200
1,238
8.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23
£
Trade creditors
(1)
Accrued expenses
3,073
3,072
9.
MOVEMENT IN FUNDS
Net
movement
At 1.1.23
in funds
£
£
Unrestricted funds
General fund
167,822
22,032
TOTAL FUNDS
167,822
22,032		 Total
funds
£
117,514
167,822
Totals
£
26,495
13,348
39,843
13,412
9,961
23,373
16,470
13,083
31.12.22
£
-
674
674
At
31.12.23
£
189,854
189,854		 Total
funds
£
117,514
167,822

continued...

Page 7

Tough Enough to Care

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

9. MOVEMENT IN FUNDS - continued

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

Incoming
resources
£
Unrestricted funds
General fund
221,560
TOTAL FUNDS
221,560
Comparatives for movement in funds
Net
movement
At 1.1.22
in funds
£
£
Unrestricted funds
General fund
82,014
68,809
Restricted funds
Payroll Contribution
35,500
(18,501)
TOTAL FUNDS
117,514
50,308
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
136,608
Restricted funds
Payroll Contribution
20,000
TOTAL FUNDS
156,608		 Resources
Movement
expended
in funds
£
£
(199,528)
22,032
(199,528)
22,032
Transfers
between
At
funds
31.12.22
£
£
16,999
167,822
(16,999)
-
-
167,822
Resources
Movement
expended
in funds
£
£
(67,799)
68,809
(38,501)
(18,501)
(106,300)
50,308

continued...

Page 8

Tough Enough to Care

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

9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Payroll Contribution
TOTAL FUNDS		 At 1.1.22
£
82,014
35,500
117,514		 Net
movement
in funds
£
90,841
(18,501)
72,340		 Transfers
between
funds
£
16,999
(16,999)
-		 At
31.12.23
£
189,854
-
189,854

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Payroll Contribution
TOTAL FUNDS		 Incoming
resources
£
358,168
20,000
378,168		 Resources
Movement
expended
in funds
£
£
(267,327)
90,841
(38,501)
(18,501)
(305,828)
72,340		 Resources
Movement
expended
in funds
£
£
(267,327)
90,841
(38,501)
(18,501)
(305,828)
72,340
72,340

10. RELATED PARTY DISCLOSURES

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

Page 9

Tough Enough to Care

Detailed Statement of Financial Activities for the Year Ended 31 December 2023

Detailed Statement of Financial Activities
for the Year Ended 31 December 2023
31.12.23 31.12.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Gifts 2 1
Donations 157,457 95,665
Grants 42,620 58,200
200,079 153,866
Other trading activities
Fundraising events (232) -
Sale of Promotional Goods 21,713 2,742
21,481 2,742
Total incoming resources 221,560 156,608
EXPENDITURE
Raising donations and legacies
Wages 69,167 38,501
Social security 1,112 -
Registration Costs 3,463 3,376
Professional Fund Raising Fees 11,134 -
84,876 41,877
Other trading activities
Purchases of Promotional Goods 34,777 20,832
Other operating leases 8,461 2,381
Commission - 3,700
Group Expenses 10,761 9,272
Miscellaneous Fund Raising Exp 1,301 -
55,300 36,185
Support costs
Management
Insurance 1,795 1,008
Telephone 2,192 711
Postage and stationery 3,921 3,501
Advertising 5,722 6,414
Other Establishment Costs 886 2,842
Motor & Travelling Costs 5,514 3,768
Event Fees 600 -
20,630 18,244
Finance
Bank charges 298 -
Carried forward 298 -

This page does not form part of the statutory financial statements

Page 10

Tough Enough to Care

Detailed Statement of Financial Activities for the Year Ended 31 December 2023

Detailed Statement of Financial Activities
for the Year Ended 31 December 2023
31.12.23 31.12.22
£ £
Finance
Brought forward 298 -
Plant and machinery 263 263
Motor vehicles 8,725 5,600
Computer equipment 973 761
Card Processing Fees 1,086 -
11,345 6,624
Information technology
Repairs and renewals 1,547 1,123
Sundries 9,008 425
Computer Related Costs - 926
10,555 2,474
Human resources
Therapist 1,350 -
Other
Impairment losses for heritage assets 1,310 -
Governance costs
Independent Inspection Fee non -audit 725 -
Accountancy and legal fees - 896
Accountancy fees 1,370 -
Payroll Preparation 142 -
Bookkeeping 3,510 -
Trade Subscriptions 8,415 -
14,162 896
Total resources expended 199,528 106,300
Net income 22,032 50,308

This page does not form part of the statutory financial statements

Page 11