## **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
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 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
- (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 ............................................. 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
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 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
- (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 ............................................. 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