Trustees’ Annual Report for the period
From Jan 2024 To 31[st] Dec 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 attendees 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 |
We have grown our social media channels and enhanced our official website, where we offer and signpost to 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 £50,000 for TETC through player donations and fundraising activities. |
| Investment performance against objectives |
Para 1.41 | As per previous years, 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
| 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, reduced trusts and grants income and increased 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 6month 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 £155.001 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
~~N/A~~
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 have now completed 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) Victoria Bratt
Position (e.g. Secretary, Trustee Chair, etc) Date 22/09/25
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 2024
for
Tough Enough to Care
Clover Accountancy Limited 17 High Street Wall Heath Kingswinford West Midlands DY6 0HB
Tough Enough to Care
Report of the Trustees for the Year Ended 31 December 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
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 Barry R Hubble Clover Accountancy Limited 17 High Street Wall Heath Kingswinford West Midlands DY6 0HB
06/08/2025 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ 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 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
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
-
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
-
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
Clover Accountancy Limited 17 High Street Wall Heath Kingswinford West Midlands DY6 0HB
Date: ............................................. 06/08/25
Page 2
Tough Enough to Care
Statement of Financial Activities for the Year Ended 31 December 2024
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 135,962 Other trading activities 2 38,554 Total 174,516 EXPENDITURE ON Raising funds 3 207,963 Other 1,406 Total 209,369 NET INCOME/(EXPENDITURE) (34,853) RECONCILIATION OF FUNDS Total funds brought forward 189,854 TOTAL FUNDS CARRIED FORWARD 155,001 |
Restricted fund £ - - - - - - - - - |
31.12.24 31.12.23 Total Total funds funds £ £ 135,962 200,079 38,554 21,481 174,516 221,560 207,963 187,772 1,406 11,756 209,369 199,528 (34,853) 22,032 189,854 167,822 155,001 189,854 |
|---|---|---|
The notes form part of these financial statements
Page 3
Tough Enough to Care
Balance Sheet
31 December 2024
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 7,183 CURRENT ASSETS Cash at bank 149,467 CREDITORS Amounts falling due within one year 8 (1,649) NET CURRENT ASSETS 147,818 TOTAL ASSETS LESS CURRENT LIABILITIES 155,001 NET ASSETS 155,001 FUNDS 9 Unrestricted funds TOTAL FUNDS |
Restricted fund £ - - - - - - |
31.12.24 Total funds £ 7,183 149,467 (1,649) 147,818 155,001 155,001 155,001 155,001 |
31.12.23 Total funds £ 17,143 176,456 (3,745) 172,711 189,854 189,854 189,854 189,854 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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:
............................................. 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 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Taxation
The charity is exempt from corporation tax on its charitable activities.
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.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 5
Tough Enough to Care
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
2. OTHER TRADING ACTIVITIES
| Fundraising events Sale of Promotional Goods Course Presentations 3. RAISING FUNDS Raising donations and legacies Staff costs Light and heat Registration Costs Professional Fund Raising Fees Support costs 4. NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Independent Inspection Fee non -audit Depreciation - owned assets Other operating leases |
31.12.24 £ 9,479 20,222 8,853 38,554 31.12.24 £ 119,883 699 - 16,675 38,839 176,096 31.12.24 £ 780 9,960 11,660 |
31.12.23 £ (232) 21,713 - 21,481 31.12.23 £ 70,279 - 3,463 11,134 - 84,876 31.12.23 £ 725 9,961 8,461 |
|---|---|---|
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.
continued...
Page 6
Tough Enough to Care
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted fund fund £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 200,079 - Other trading activities 21,481 - Total 221,560 - EXPENDITURE ON Raising funds 187,772 - Other 11,756 - Total 199,528 - NET INCOME 22,032 - RECONCILIATION OF FUNDS Total funds brought forward 167,822 - TOTAL FUNDS CARRIED FORWARD 189,854 - 7. TANGIBLE FIXED ASSETS Plant and Motor Computer machinery vehicles equipment £ £ £ COST At 1 January 2024 and 31 December 2024 1,726 34,900 3,890 DEPRECIATION At 1 January 2024 671 19,925 2,777 Charge for year 263 8,725 972 At 31 December 2024 934 28,650 3,749 NET BOOK VALUE At 31 December 2024 792 6,250 141 At 31 December 2023 1,055 14,975 1,113 |
Total funds £ 200,079 21,481 221,560 187,772 11,756 199,528 22,032 167,822 189,854 Totals £ 40,516 23,373 9,960 33,333 7,183 17,143 |
|---|---|
continued...
Page 7
Tough Enough to Care
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Accrued expenses 9. MOVEMENT IN FUNDS At 1.1.24 £ Unrestricted funds General fund 189,854 TOTAL FUNDS 189,854 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 174,516 TOTAL FUNDS 174,516 Comparatives for movement in funds At 1.1.23 £ Unrestricted funds General fund 167,822 TOTAL FUNDS 167,822 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 221,560 TOTAL FUNDS 221,560 |
31.12.24 31.12.23 £ £ (1) (1) 1,650 3,746 1,649 3,745 Net movement At in funds 31.12.24 £ £ (34,853) 155,001 (34,853) 155,001 Resources Movement expended in funds £ £ (209,369) (34,853) (209,369) (34,853) Net movement At in funds 31.12.23 £ £ 22,032 189,854 22,032 189,854 Resources Movement expended in funds £ £ (199,528) 22,032 (199,528) 22,032 |
|---|---|
continued...
Page 8
Tough Enough to Care
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
9. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.1.23 £ 167,822 167,822 |
Net movement in funds £ (12,821) (12,821) |
At 31.12.24 £ 155,001 155,001 |
|---|---|---|---|
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 TOTAL FUNDS |
Incoming resources £ 396,076 396,076 |
Resources Movement expended in funds £ £ (408,897) (12,821) (408,897) (12,821) |
|---|---|---|
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024.
Page 9
Tough Enough to Care
| Detailed Statement of Financial Activities | ||
|---|---|---|
| for the Year Ended 31 December 2024 | ||
| 31.12.24 | 31.12.23 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Gifts | - | 2 |
| Donations | 113,712 | 157,457 |
| Grants | 22,250 | 42,620 |
| Other trading activities | 135,962 | 200,079 |
| Fundraising events | 9,479 | (232) |
| Sale of Promotional Goods | 20,222 | 21,713 |
| Course Presentations | 8,853 | - |
| 38,554 | 21,481 | |
| Total incoming resources | 174,516 | 221,560 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Wages | 110,500 | 69,167 |
| Social security | 5,483 | 1,112 |
| Pensions | 3,900 | - |
| Light and heat | 699 | - |
| Registration Costs | - | 3,463 |
| Professional Fund Raising Fees | 16,675 | 11,134 |
| Other trading activities | 137,257 | 84,876 |
| Purchases of Promotional Goods | - | 34,777 |
| Other operating leases | 11,660 | 8,461 |
| Group Expenses | - | 10,761 |
| Miscellaneous Fund Raising Exp | 10,963 | 1,301 |
| Support costs | 22,623 | 55,300 |
| Management | ||
| Insurance | 1,827 | 1,795 |
| Telephone | 1,610 | 2,192 |
| Postage and stationery | 3,310 | 3,921 |
| Advertising | 2,566 | 5,722 |
| Other Establishment Costs | - | 886 |
| Motor & Travelling Costs | 7,725 | 5,514 |
| Event Fees | - | 600 |
| 17,038 | 20,630 |
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 2024
| Detailed Statement of Financial Activities for the Year Ended 31 December 2024 |
||
|---|---|---|
| 31.12.24 | 31.12.23 | |
| £ | £ | |
| Management | ||
| Finance | ||
| Bank charges | 11 | 298 |
| Depreciation of tangible fixed assets | 9,961 | 9,961 |
| Card Processing Fees | 562 | 1,086 |
| Information technology | 10,534 | 11,345 |
| Repairs and renewals | 621 | 1,547 |
| Sundries | (20) | 9,008 |
| Human resources | 601 | 10,555 |
| Therapist | 1,800 | 1,350 |
| Other | ||
| Impairment losses for heritage assets | - | 1,310 |
| Training | 12,385 | - |
| Governance costs | 12,385 | 1,310 |
| Independent Inspection Fee non -audit | 780 | 725 |
| Accountancy fees | 3,833 | 5,022 |
| Legal fees | 1,464 | - |
| Trade Subscriptions | 1,054 | 8,415 |
| 7,131 | 14,162 | |
| Total resources expended | 209,369 | 199,528 |
| Net (expenditure)/income | (34,853) | 22,032 |
This page does not form part of the statutory financial statements
Page 11
Tough Enough to Care
Contents of the Financial Statements for the Year Ended 31 December 2024
| 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 |
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 2024
for
Tough Enough to Care
Clover Accountancy Limited 17 High Street Wall Heath Kingswinford West Midlands DY6 0HB
Tough Enough to Care
Report of the Trustees for the Year Ended 31 December 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
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 Barry R Hubble Clover Accountancy Limited 17 High Street Wall Heath Kingswinford West Midlands DY6 0HB
06/08/2025 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ 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 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
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
-
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
-
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
Clover Accountancy Limited 17 High Street Wall Heath Kingswinford West Midlands DY6 0HB
Date: ............................................. 06/08/25
Page 2
Tough Enough to Care
Statement of Financial Activities for the Year Ended 31 December 2024
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 135,962 Other trading activities 2 38,554 Total 174,516 EXPENDITURE ON Raising funds 3 207,963 Other 1,406 Total 209,369 NET INCOME/(EXPENDITURE) (34,853) RECONCILIATION OF FUNDS Total funds brought forward 189,854 TOTAL FUNDS CARRIED FORWARD 155,001 |
Restricted fund £ - - - - - - - - - |
31.12.24 31.12.23 Total Total funds funds £ £ 135,962 200,079 38,554 21,481 174,516 221,560 207,963 187,772 1,406 11,756 209,369 199,528 (34,853) 22,032 189,854 167,822 155,001 189,854 |
|---|---|---|
The notes form part of these financial statements
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Balance Sheet
31 December 2024
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 7,183 CURRENT ASSETS Cash at bank 149,467 CREDITORS Amounts falling due within one year 8 (1,649) NET CURRENT ASSETS 147,818 TOTAL ASSETS LESS CURRENT LIABILITIES 155,001 NET ASSETS 155,001 FUNDS 9 Unrestricted funds TOTAL FUNDS |
Restricted fund £ - - - - - - |
31.12.24 Total funds £ 7,183 149,467 (1,649) 147,818 155,001 155,001 155,001 155,001 |
31.12.23 Total funds £ 17,143 176,456 (3,745) 172,711 189,854 189,854 189,854 189,854 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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:
............................................. Trustee
The notes form part of these financial statements
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Notes to the Financial Statements for the Year Ended 31 December 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Taxation
The charity is exempt from corporation tax on its charitable activities.
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.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
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Notes to the Financial Statements - continued for the Year Ended 31 December 2024
2. OTHER TRADING ACTIVITIES
| Fundraising events Sale of Promotional Goods Course Presentations 3. RAISING FUNDS Raising donations and legacies Staff costs Light and heat Registration Costs Professional Fund Raising Fees Support costs 4. NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Independent Inspection Fee non -audit Depreciation - owned assets Other operating leases |
31.12.24 £ 9,479 20,222 8,853 38,554 31.12.24 £ 119,883 699 - 16,675 38,839 176,096 31.12.24 £ 780 9,960 11,660 |
31.12.23 £ (232) 21,713 - 21,481 31.12.23 £ 70,279 - 3,463 11,134 - 84,876 31.12.23 £ 725 9,961 8,461 |
|---|---|---|
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.
continued...
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Notes to the Financial Statements - continued for the Year Ended 31 December 2024
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted fund fund £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 200,079 - Other trading activities 21,481 - Total 221,560 - EXPENDITURE ON Raising funds 187,772 - Other 11,756 - Total 199,528 - NET INCOME 22,032 - RECONCILIATION OF FUNDS Total funds brought forward 167,822 - TOTAL FUNDS CARRIED FORWARD 189,854 - 7. TANGIBLE FIXED ASSETS Plant and Motor Computer machinery vehicles equipment £ £ £ COST At 1 January 2024 and 31 December 2024 1,726 34,900 3,890 DEPRECIATION At 1 January 2024 671 19,925 2,777 Charge for year 263 8,725 972 At 31 December 2024 934 28,650 3,749 NET BOOK VALUE At 31 December 2024 792 6,250 141 At 31 December 2023 1,055 14,975 1,113 |
Total funds £ 200,079 21,481 221,560 187,772 11,756 199,528 22,032 167,822 189,854 Totals £ 40,516 23,373 9,960 33,333 7,183 17,143 |
|---|---|
continued...
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Notes to the Financial Statements - continued for the Year Ended 31 December 2024
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Accrued expenses 9. MOVEMENT IN FUNDS At 1.1.24 £ Unrestricted funds General fund 189,854 TOTAL FUNDS 189,854 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 174,516 TOTAL FUNDS 174,516 Comparatives for movement in funds At 1.1.23 £ Unrestricted funds General fund 167,822 TOTAL FUNDS 167,822 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 221,560 TOTAL FUNDS 221,560 |
31.12.24 31.12.23 £ £ (1) (1) 1,650 3,746 1,649 3,745 Net movement At in funds 31.12.24 £ £ (34,853) 155,001 (34,853) 155,001 Resources Movement expended in funds £ £ (209,369) (34,853) (209,369) (34,853) Net movement At in funds 31.12.23 £ £ 22,032 189,854 22,032 189,854 Resources Movement expended in funds £ £ (199,528) 22,032 (199,528) 22,032 |
|---|---|
continued...
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Notes to the Financial Statements - continued for the Year Ended 31 December 2024
9. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.1.23 £ 167,822 167,822 |
Net movement in funds £ (12,821) (12,821) |
At 31.12.24 £ 155,001 155,001 |
|---|---|---|---|
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 TOTAL FUNDS |
Incoming resources £ 396,076 396,076 |
Resources Movement expended in funds £ £ (408,897) (12,821) (408,897) (12,821) |
|---|---|---|
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024.
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| Detailed Statement of Financial Activities | ||
|---|---|---|
| for the Year Ended 31 December 2024 | ||
| 31.12.24 | 31.12.23 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Gifts | - | 2 |
| Donations | 113,712 | 157,457 |
| Grants | 22,250 | 42,620 |
| Other trading activities | 135,962 | 200,079 |
| Fundraising events | 9,479 | (232) |
| Sale of Promotional Goods | 20,222 | 21,713 |
| Course Presentations | 8,853 | - |
| 38,554 | 21,481 | |
| Total incoming resources | 174,516 | 221,560 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Wages | 110,500 | 69,167 |
| Social security | 5,483 | 1,112 |
| Pensions | 3,900 | - |
| Light and heat | 699 | - |
| Registration Costs | - | 3,463 |
| Professional Fund Raising Fees | 16,675 | 11,134 |
| Other trading activities | 137,257 | 84,876 |
| Purchases of Promotional Goods | - | 34,777 |
| Other operating leases | 11,660 | 8,461 |
| Group Expenses | - | 10,761 |
| Miscellaneous Fund Raising Exp | 10,963 | 1,301 |
| Support costs | 22,623 | 55,300 |
| Management | ||
| Insurance | 1,827 | 1,795 |
| Telephone | 1,610 | 2,192 |
| Postage and stationery | 3,310 | 3,921 |
| Advertising | 2,566 | 5,722 |
| Other Establishment Costs | - | 886 |
| Motor & Travelling Costs | 7,725 | 5,514 |
| Event Fees | - | 600 |
| 17,038 | 20,630 |
This page does not form part of the statutory financial statements
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Detailed Statement of Financial Activities for the Year Ended 31 December 2024
| Detailed Statement of Financial Activities for the Year Ended 31 December 2024 |
||
|---|---|---|
| 31.12.24 | 31.12.23 | |
| £ | £ | |
| Management | ||
| Finance | ||
| Bank charges | 11 | 298 |
| Depreciation of tangible fixed assets | 9,961 | 9,961 |
| Card Processing Fees | 562 | 1,086 |
| Information technology | 10,534 | 11,345 |
| Repairs and renewals | 621 | 1,547 |
| Sundries | (20) | 9,008 |
| Human resources | 601 | 10,555 |
| Therapist | 1,800 | 1,350 |
| Other | ||
| Impairment losses for heritage assets | - | 1,310 |
| Training | 12,385 | - |
| Governance costs | 12,385 | 1,310 |
| Independent Inspection Fee non -audit | 780 | 725 |
| Accountancy fees | 3,833 | 5,022 |
| Legal fees | 1,464 | - |
| Trade Subscriptions | 1,054 | 8,415 |
| 7,131 | 14,162 | |
| Total resources expended | 209,369 | 199,528 |
| Net (expenditure)/income | (34,853) | 22,032 |
This page does not form part of the statutory financial statements
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Contents of the Financial Statements for the Year Ended 31 December 2024
| 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 |