# **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023** ## **HELPFILM** (Charitable Incorporated Organisation) **CHARITY REGISTRATION No: 1189012** Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS ## **HELPFILM** (Charitable Incorporated Organisation) ## **CONTENTS** |Page 3|Legal & Administrative Information| |---|---| |Pages 4 to 7|Trustees' Report| |Page 8|Statement of Financial Activities| |Page 9|Balance Sheet| |Pages 10 to 14|Notes to the Financial Statements| |Page 15|Independent Examiner's Report| 2 ## **HELPFILM** (Charitable Incorporated Organisation) ## **LEGAL AND ADMINISTRATIVE INFORMATION** **CHARITY NUMBER** 1189012 **DATE OF REGISTRATION** 14th April 2020 **START OF FINANCIAL YEAR** 1st October 2022 **END OF FINANCIAL YEAR** 30th September 2023 **TRUSTEES AT 30TH SEPTEMBER 2023** Alan Walsh Matthew Murdoch Meredith Morgan Valeria Oliveri Jane Flynn **LEGAL STATUS** Charitable Incorporated Organisation **GOVERNING INSTRUMENT** CIO - Foundation Registered 14th April 2020 ## **OBJECTS** The objects of CIO are, for the public benefit, promoting the efficiency and effectiveness of charities and the effective use of charitable resources, in particular but not exclusively by providing charities with video production and editing services on beneficial terms, to enable those charities to further their charitable purposes by providing education, advice, information and/or support via video. In this clause 3 “beneficial terms” means terms which are advantageous to the relevant charity as compared with commercial terms, including at no or significantly reduced cost. **CORRESPONDENCE ADDRESS** 483 Green Lanes London N13 4BS **PRIMARY BANKERS** CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ **INDEPENDENT EXAMINERS** Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS 3 ## **HELPFILM** (Charitable Incorporated Organisation) ## **TRUSTEES' REPORT FOR THE YEAR ENDED 30TH SEPTEMBER 2023** ## **Objectives and Activities** The objects of HelpFilm are, for the public benefit, promoting the efficiency and effectiveness of charities and the effective use of charitable resources, in particular but not exclusively by providing charities with video production and editing services on beneficial terms, to enable those charities to further their charitable purposes by providing education, advice, information and/or support via video. “Beneficial terms” means terms which are advantageous to the relevant charity as compared with commercial terms, including at no or significantly reduced cost. Videos and animation productions, including editing services, for a total cost of £55,478 for a number of charities to enable them to further their charitable purposes. All trustees have been kept up to date and have participated in the purpose of the charity. ## **Achievements and Performance** This is a list of the charities HelpFilm worked in partnership with by creating video contents during the period 01.10.22 – 30.09.2 **Street Storage** : A charity providing those experiencing homelessness with free, accessible and safe storage for their belongings. The animation was created with the aim to raise awareness, which it did and thanks to Gayle Porter who kindly provided the voiceover, the video was a real success on social media and was viewed thousands of times. Link to the video: https://vimeo.com/771550190 **Action for Race Equality** : Takes action against inequality and pioneers innovative solutions to empower young people through education, employment and enterprise. Through their criminal justice initiative EQUAL and their #ScrapTheMatrix campaign, they are campaigning to draw attention to the impact of a controversial policing tool called the Gangs Violence Matrix on young Black people and their families. Link to video: https://vimeo.com/734710941 **Independent Choices** : Supports, advises and works with victims of domestic abuse & violence. The film’s message is that abuse can happen in any home, no matter how beautiful the appearance. It coincided with the launch of Greater Manchester’s Domestic Abuse Helpline called ‘Behind Closed Doors’ and was screened at Manchester’s Curzon cinema, with a whole host of stakeholders in attendance, including Manchester’s Lord Mayor, Donna Ludford. Feedback received from the event was overwhelmingly positive. Link to video: https://vimeo.com/806308309 **Hostage International** : Delivers essential emotional and practical support to those affected by the kidnap or illegal detention of a loved one, and to hostages and detainees. This animation aims to deliver the right tone and message of the charity, by at the same time respecting the sensitivity of the subject. The video won the Bronze Judges’ Award at the 2024 Smiley Charity Film Awards Festival. Link to video: https://smileycharityfilmawards.com/films/about-hostage-international **SNAPS** : A local charity in Leeds that supports children with additional needs and their families. SNAPS identified an unmet demand for hydrotherapy, rebound therapy, swimming, and physical activity experiences, all of which can have such a positive impact on both children with additional needs and their families. The film’s intent is to capture the positive and upbeat atmosphere as well as the fact that the charity offers a supportive space for families when they most need it. The video was a finalist at the 2024 Smiley Charity Film Awards Festival. Link to video: https://smileycharityfilmawards.com/films/snaps **Kids Inspire** : Is a charity that provides holistic specialist mental health services to children, young people and their families affected by trauma or negative experiences. The objective of the film is to tell a strong narrative and a snapshot of the different therapies available, whilst also protecting their service users. The video was a finalist at the 2024 Smiley Charity Film Awards Festival. Link to video: https://smileycharityfilmawards.com/films/children-like-ravi **Kisharon Siddur Lakol** : Offers education, opportunity and support for Jewish people with learning disabilities and their families throughout life’s journey – creating opportunities together to thrive, grow, learn and fulfil everyone’s unique potential. The film shows how the people that Kisharon supports are valued for their active roles in their community. Link to video: https://vimeo.com/807452926 4 ## **HELPFILM** (Charitable Incorporated Organisation) ## **TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2023** **Save the Orangutans (SOS):** A charity working at the cutting edge of orangutan conservation, using innovative approaches and collaborating with incredible partners to build resilience for orangutans, forests and people. The animation, narrated by comedian and friend of the charity Bill Bailey, brings to life what they do at SOS and why it is so important for orangutans, for rainforests and for people. The video was a finalist at the 2024 Smiley Charity Film Awards Festival. Link to video: https://smileycharityfilmawards.com/films/sos-conservation-greenprint **Sreepur Village** : works with mothers and their children to increase their chances of remaining a family, by taking a holistic, residential approach including livelihood and literacy training. The core belief being that poverty should not separate children from their family. Their work provides a huge range of services including safety, shelter, food and nutrition, adult literacy and education, comprehensive health care, livelihood and life skill training, child safeguarding and protection and social reintegration. With this in mind, we really wanted to showcase the amazing work that the charity is involved in. Link to the video: https://vimeo.com/842429063 **Tender** : a charity that uses the power of drama and the arts to educate children, young people and adults about healthy relationships in their communities. Tender also provides specialist training for professionals working with children and young people. The animation is visually exciting and humorous. Being able to engage a young audience straight away and at the same time be meaningful and age appropriate was at the forefront of our minds. We also managed to get Dev Griffin to be a part of the narration, knowing that his voice would appeal to younger audiences. We are especially proud of this work because we feel it helps to break the stigma surrounding talking about porn. Link to the video: https://vimeo.com/821633126 **Upbeat Communities:** a refugee support charity, providing English classes, key local stakeholder information such as housing support, foodbanks and a welcoming place to meet other refugees. They wanted a film that reflected their positive and energetic branding. The charity worked hard to encourage lots of people from different cultures to participate. Link to video: https://www.youtube.com/watch?v=oaCL5bDLCoA&t=3s **Our Sansar** : Works in Province 2, the smallest yet most densely populated region of Nepal. Here there is a devastating lack of support and services for children suffering neglect, abuse and the dire effects of poverty. The charity works closely with local communities, organisations and the government in Nepal to ensure projects are cost-effective and reach the maximum number of beneficiaries. We made two films for this charity so that they could best communicate their work. Link to Video: HTTPs://vimeo.com/842434437 and https://youtu.be/cCoKAag-ueE **Music in Hospitals & Care (MiHC)** : Improves the health and wellbeing of children and adults through the healing power of live music, particularly for people with mental, physical and emotional ill health. Every year, their professional musicians share live music with people from across the UK, who may not otherwise get to experience it. This includes those living with dementia, mental health problems, or who are seriously ill. We wanted to make sure the film included a range of emotions from their audiences- loss, happiness and nostalgia: Video: https://vimeo.com/864344584/d4ff6c27e3 **The Children’s Heart Federation (CHF)** : Is the leading national charity championing children with heart conditions. CHF is dedicated to empowering these children, their families, and carers. The film shows children taking part in a range of activities such as archery, climbing etc, and interviews with the objective to communicate a heartfelt message that medical issues do not need to limit you. Link to Video: https://youtu.be/pC9jNYPYBQc **Hope 4 Children: works across five countries: I** ndia, Sri Lanka, the UK, Uganda, and Kenya. Their work centres around education, health and wellbeing, and sustainable livelihoods. The film promotes their work in Uganda as they felt it was the best showcase of what they have managed to achieve over the years, focusing on one particular campaign which was their lights and literacy project, that allowed many families to access light after dark. Link to Video: https://vimeo.com/808237209 **Resources for Autism:** Provides support to families with autistic children, as well as autistic adults. They provide a range of activities in London and the Midlands, such as social groups, events, counselling, befriending and music therapy. This film aims to promote the inspirational work that they did with volunteers by showcasing the range of activities that volunteers are a part of and the time, creativity, ideas that they contribute. Link to Video: https://vimeo.com/832283965 5 ## **HELPFILM** (Charitable Incorporated Organisation) ## **TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2023** **Fountain of Life's:** Has the mission to bring affordable, sustainable, safe drinking water, improved hygiene and sanitation to those who have access to limited supplies because of poor infrastructure and finances. The charity focuses on the area of Senegal and provides education to communities about the importance of safe drinking water and health, the tippy taps that they have introduced (hands free hand washing equipment) as well as their low cost boreholes and hand pumps. This film aims to promote all aspects of their work, including interviews with people who had benefited the most from their work as well as showing visually how the equipment works and capturing the sheer joy of finally having access to consistent and safe drinking water. Link to Video: https://vimeo.com/826928590 **Omagh Futsal:** A charity that was founded in 2017 by Martin Cassidy who has a background in Futsal and community development alongside UEFA A Licensed Head Coach David Alonso, who has a wealth of experience. Link to Video: https://youtu.be/lcfz9wjCC_4 You can also find the videos on HelpFIlm website: https://helpfilm.org/ ## _**Other Content Created:**_ Speech and Language UK (formerly ICAN) – we created 23 short instructional videos, not available to the public Camden Community Law Centre video was used for an anniversary and fund-raising event. Content not on the website. Lucy Air Ambulance. Video was produced but the charity went through a dramatic rebrand so the video is yet to be published. ## **Financial Review** At the end of fiscal period 01.10.22-30.09.23 we were left with £43,306 in the bank. The remaining cash is used for future videos and animations for other charities reaching out for our services. ## **Structure, Governance and Management** ## **Trustee Selection Methods** ## **Eligibility for Trusteeship** : ( **a** ) Every charity trustee must be a natural person. ( **b** ) No individual may be appointed as a charity trustee of the CIO: -if he or she is under the age of 16 years; or -if he or she would automatically cease to hold office under the provisions of clause [12(1)(e)]. ( **c** ) No one is entitled to act as a charity trustee whether on appointment or on any re­ appointment until he or she has expressly acknowledged, in whatever way the charity trustees decide, his or her acceptance of the office of charity trustee. ( **d** ) At least one of the trustees of the CIO must be 18 years of age or over. If there is no trustee aged at least 18 years, the remaining trustees may only act to call a meeting of the charity trustees, or appoint a new charity trustee. ## **Appointment of Trustees:** ( **1** ) Apart from the first charity trustees, every trustee must be appointed [for a term of two years} by a resolution passed at a properly convened meeting of the charity trustees. ( **2** ) In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. 6 HELPFILM Ichantatye Incorporated Organtsatsonl TRUSTEES. REPOR T (Continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2023 Trusi*•$' Responsibililivi The Irust*S afe reSp￿S1￿ for prepariryj TfL*slees' RekM)rt al￿ the finaTDal stsiements In Law a￿j IIE Gertraly Acceple(J Ac¢(xwtt>ro Priw*s (GA￿) Finarvai RetxytrFvJ StaThJard 102. 71* Fina￿al Rewtiry Startlard apFl￿ble In UK of ITeiaThJ liknrted Ger*raty Nwpled Ac(thJntiThJ Pfacttel. The Charit*5 Act 2071 requ5re the trustees ￿ rKepare fi￿r(la1 styler￿ each f+r*￿￿1 year wPKh 9Ne a true ana fair view of the stsie of affairs of the CIO aThl of defLCrt of the for IN In those finartial slalerren15 It￿ trustees are rewireij lo.. Sdect and appty tl*m ccns*enUy. Otwve the mel￿ts and in Its ChariiEs SORP". MakeJk4*emenis eslitnaies thai ￿e reasovb* and wrtjenl.. Stsle w*etl*r ap￿table UK Accouniiry stsTh*rd5 have t￿n fth*d. suliPd to any material departures and expbrtt In the f¥￿nC￿l swements.. Prepare finanual ststerywts <#) r¥Tcern i*¥s u*s rt rs iropwokmte io preswY* that the CIO ￿11 ex61e￿. financ*1 pwtlLY of charty and enab* tl*m 10 ertsure Ilwt Ihe ststwnent5 ctynpiy ￿th Cl¥rthS Act 2011. I Charity (Accounts Rep)rtsl 2(h)8 the ky0vo￿lS of the GLweming LkKurrErn. Trw are also re$￿sitIe for 5afeguardry the 8S5ets of charty aTrJ kne Steps Ihe rrnentKX) and ￿elect￿n of fraLKJ and other Irregularitses. Approved ty TrLslees ￿ .... s#3￿￿ beharf by Trustee ...... Pfinied Na￿.. rTr LL&Nv¥ c)L I ## **HELPFILM** (Charitable Incorporated Organisation) ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2023** |**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**
Donations, Grants & Legacies
**3a**
Investment Income
**3b**
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
**Costs of Generating Funds**
Cost of Charitable Activities
**4a**
Governance Costs
**4b**
**TOTAL RESOURCES EXPENDED**
**NET INCOMING (OUTGOING) RESOURCES**
Funds Brought Forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022/23**
**2021/22**
£
£
£
£
59,885
-
59,885
45,790
55
-
55
11
**59,939**
**-**
**59,939**
**45,801**
72,164
-
72,164
37,640
840
-
840
764
**73,004**
**-**
**73,004**
**38,404**
**(13,065)**
**-**
**(13,065)**
**7,397**
55,531
-
55,531
48,134
**42,466**
**-**
**42,466**
**55,531**| |---|---| Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing. The notes on pages 10 to 14 form part of these financial statements. 8 HELPFILM (Charrtable Incorwjraieo Organisationl BALANCE SHEET AS AT 30TH SEPTEMBER 2023 Unrestr￿e￿ Furn RestrKt8d Total 30.Sep-Z3 rotal 3￿Sep.22 Not• Flxed Assets Tangit* A55ets Investments Total Flxed As8•t5 Cufreiit Assets Oeotc￿S & Pryym8rrts Cash at Bank arKt In Flar¥J Total Current Assets 306 43.3(6 43.306 43.306 56.18.. 56.181 Cr•ditors.' froHirYJ ¢Jue )tar 650 NET CURRENT ASSETS 42.466 42,466 55.531 TOTALASSETS ￿ currenl 42.466 42,466 55.531 Creditor5.' ArntyJnts tslhry in nwe than year 10 NET ASSETS 42.466 42.466 55.531 Funds ofthe Chailty Ger*fal Funds Reslrthd FunrJ5 42.466 42,466 55,531 Total Funth 42.466 42,466 55,531 17/GF/L4 Awroved ty the Tr￿eeS on ...... sHJr￿ ￿ tt*ir t*haNby Tr￿lee ........ Pnnted Narre.. ## **HELPFILM** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023** ## **1. ACCOUNTING POLICIES** ## **Basis of Preparation & Assessment of Going Concern** ## **Basis of Preparation** The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1st January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011. The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes. ## **Assessment of Going Concern** Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern. ## **Incoming Resources** ## _**Recognition of Incoming Resources**_ These are included in the Statement of Financial Activities (SOFA) when: ▪ the charity becomes entitled to the resources; ▪ the trustees are virtually certain they will receive the resources; and ▪ the monetary value can be measured with sufficient reliability ## _**Incoming Resources with Related Expenditure**_ Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA. ## _**Grants and Donations**_ Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources. ## _**Tax Reclaims on Donations and Gifts**_ Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate. ## _**Contractual Income and Performance Related Grants**_ This is only included in the SOFA once the related goods or services have been delivered. ## _**Gifts in Kind**_ Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable. ## _**Donated Services and Facilities**_ These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. ## _**Volunteer Help**_ The value of any voluntary help received is not included in the accounts. ## _**Investment Income**_ This is included in the accounts when receivable. ## _**Investment Gains and Losses**_ This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. 10 ## **HELPFILM** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2023** ## **1. ACCOUNTING POLICIES (continued)** ## **Expenditure and Liabilities** ## _**Liability Recognition**_ Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. ## _**Governance Costs**_ Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters. ## _**Grants with Performance Conditions**_ Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output. ## _**Grants Payable without Performance Conditions**_ These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity. ## _**Investments**_ Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value. ## _**Unrestricted funds**_ These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities. ## _**Restricted funds**_ These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes. ## _**Designated funds**_ These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects. ## _**Fixed Assets**_ Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt. ## _**Depreciation Expense**_ Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows: Fixtures, Fittings and Equipment 25% - Straight Line Basis ## **2. TANGIBLE FIXED ASSETS** The CIO held no fixed assets during this or the previous financial period. The annual commitments under non-cancelling operating leases and capital commitments are as follows: 30th September 2023: None 30th September 2022: None 11 ## **HELPFILM** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2023** ## **3. INCOMING RESOURCES** |**a) Donations, Grants & Legacies**
Gift Aid Tax
Gifts & Donations
**b) Investment Income**
Interest|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022/23**
**2021/22**
£
£
£
£
734
-
734
-
59,151
-
59,151
45,790
**59,885**
**-**
**59,885**
**45,790**
55
-
55
11
**55**
**-**
**55**
**11**| |---|---| ## **4. RESOURCES EXPENDED** |**a) Cost of Charitable Activities**
Bank Charges
Licenses & Subscriptions
Printing, Postage & Stationery
Project Development Costs
Training Costs
Travel & Subsistence
Video & Amination Costs
Website Costs
**b) Governance Costs**
Independent Examiners Fees
**9**
Trustees Meeting Costs|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022/23**
**2021/22**
£
£
£
£
116
-
116
96
755
-
755
-
215
-
215
199
15,285
-
15,285
9,423
132
-
132
246
184
-
184
-
55,477
-
55,477
27,023
-
-
-
653
**72,164**
**-**
**72,164**
**37,640**
840
-
840
650
-
-
-
114
**840**
**-**
**840**
**764**| |---|---| 12 ## **HELPFILM** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2023** ## **5. RESTRICTED FUNDS** The CIO held no restricted funds during this or the previous financial period. ## **6. INVESTMENTS** The CIO held no fixed assets investments during this or the previous financial period. ## **7. CASH AT BANK AND IN HAND** |Cash at Bank & in Hand|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**30-Sep-23**
**30-Sep-22**
£
£
**£**
**£**
43,306
-
43,306
56,181
**43,306**
**-**
**43,306**
**56,181**| |---|---| ## **8. DEBTORS AND PREPAYMENTS** The CIO held no Debtors or Prepayments during this or the previous financial period. ## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Independent Examiners Fees|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**30-Sep-23**
**30-Sep-22**
£
£
**£**
**£**
840
-
840
650
**840**
**-**
**840**
**650**| |---|---| ## **10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR** The CIO held no long term liabilities during this or the previous financial period. ## **11. NET ASSETS BETWEEN FUNDS** |Fixed Asset Investments
Net Current Assets
Long Term Liabilities|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**30-Sep-23**
**30-Sep-22**
£
£
£
£
-
-
-
-
42,466
-
42,466
55,531
-
-
-
-
**42,466**
**-**
**42,466**
**55,531**| |---|---| 13 ## **HELPFILM** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2023** ## **12. STAFF COSTS AND NUMBERS** The CIO employed no members of staff during this or the previous financial period. ## **13. TRUSTEES AND OTHER RELATED PARTIES** During the financial year Trustee Matthew Murdoch received £4,830 in Video & Amination Costs for filming services in his capacity as Film Producer for HelpFilm in furtherance of the Charity's objects. All conflicts of interest have been identified, documented and managed in accordance with the Charity's Governing Document. No other payments were made to trustees or any persons connected with them during this financial period. No other material transaction took place between the organisation and a trustee or any person connected with them. ## **14. RISK ASSESSMENT** The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. ## **15. RESERVES POLICY** The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily. ## **16. PUBLIC BENEFIT** The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake. 14 ## **HELPFILM** (Charitable Incorporated Organisation) ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS** Report to the trustees/ members of HelpFilm on the accounts for the year ended 30th September 2023 set out on pages 8 to 14. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - state whether particular matters have come to my attention ## **Basis of independent examiner’s statement** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that in any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. K. Collaku MAAT Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS Date: 19th July 2024 15