ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2024
HELPFILM
(Charitable Incorporated Organisation)
CHARITY REGISTRATION No: 1189012
Castle View Accounting Ltd Ground Floor Offices
53 High Street Arundel West Sussex BN18 9AJ
HELPFILM
(Charitable Incorporated Organisation)
CONTENTS
| Page 3 | Legal & Administrative Information |
|---|---|
| Pages 4 to 6 | Trustees' Report |
| Page 7 | Statement of Financial Activities |
| Page 8 | Balance Sheet |
| Pages 9 to 13 | Notes to the Financial Statements |
| Page 14 | Independent Examiner's Report |
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HELPFILM
(Charitable Incorporated Organisation)
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER 1189012 DATE OF REGISTRATION 14th April 2020 START OF FINANCIAL YEAR 1st October 2023 END OF FINANCIAL YEAR 30th September 2024 TRUSTEES AT 30TH SEPTEMBER 2024 Alan Walsh Matthew Murdoch Meredith Morgan Valeria Oliveri Jane Flynn (Resigned 21st February 2023) 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 Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
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HELPFILM
(Charitable Incorporated Organisation)
TRUSTEES' REPORT FOR THE YEAR ENDED 30TH SEPTEMBER 2024
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 £11,371 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 financial period: Artizan International: Is a charity that works with adults with physical disabilities, located in Ecuador, Peru and the UK. It provides training and skills so that all artisans can be independent and empowered, when typically they would be excluded from society. The diverse range of people involved in their work is a testament to their commitment for inclusivity. Jewellery, homeware and toiletries are created in all three countries and sold in their UK Haringey shop. Link to the video: https://helpfilm.org/previous-work
The Simon Community: H as been working since 1963 to alleviate the isolation of people sleeping rough, provide a place where they can gain a sense of belonging and foster the skills they need to move towards a housing option that is suitable for them. Their charity is a community of volunteers and people who have experienced or are currently experiencing homelessness in all its forms. Link to the video: https://helpfilm.org/previous-work
Lifeshare: Is a charity supporting those experiencing homelessness in Manchester and Salford. We loved working on this film because they knew straight away what they wanted. They wanted to showcase all of their services including the breakfasts that they offer each week, as well as the other services such as clothing, information about housing services, haircuts and job support. We think the factual information in the interviews really brings the issue of homelessness to the forefront of the film. Link to the video: https://helpfilm.org/previous-work
Standing Tall: Is a charity supporting those who are experiencing homelessness by offering employers the opportunity to meet those who are experienced and educated in their field of expertise and want to get off the street. In the meantime, they also connect those who are experiencing homelessness with a host, able to offer their spare room for 6 months or more, allowing them to get back on their feet. Link to the video: https://helpfilm.org/previous-work
Animal Shelter Agonda: Is a charity situated in Goa, India. Its primary goal is to help sick and mistreated animals and to give medical attention. They run a sterilization program to cut back on the growing population of cats and dogs, as well as a feeding program for beach dogs during the monsoon season. Since their inception, they have managed to change the views and attitudes of local people about feeding stray dogs and also educating them about the power of adoption. We loved the enthusiasm of the team from the outset; it was clear that they really wanted to make changes to their local surroundings and were genuinely passionate about changing the lives of the animals in their care. Link to the video: https://helpfilm.org/previouswork
Music in Hospitals and Care (MiHC): Is made up of over 350 professional musicians, volunteers, trustees and core staff. The charity 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. Link to the video: https://helpfilm.org/previous-work
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HELPFILM
(Charitable Incorporated Organisation)
TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2024
Impact Family Services: Is a local charity that supports every member of the family to ultimately break the cycle of domestic abuse, relieving mams, dads, children and young people from the lifelong impacts of harmful relationships. Link to the video: https://www.impactfs.co.uk/how-we-support-victims
Other Content Created:
Video content still in the making for AzuKo, a charity that works side-by-side with women, and their communities, in both Bangladesh and the UK to solve the housing challenges they’re facing.
Financial Review
At the end of fiscal period 01.10.23-30.09.24 we were left with £46,727 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.
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HELPFILM
(Charitable Incorporated Organisation)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2024
| 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 2023/24 2022/23 £ £ £ £ 32,421 - 32,421 59,885 91 - 91 55 32,512 - 32,512 59,939 28,251 - 28,251 72,164 900 - 900 840 29,151 - 29,151 73,004 3,361 - 3,361 (13,065) 42,466 - 42,466 55,531 45,827 - 45,827 42,466 |
|---|---|
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 9 to 13 form part of these financial statements.
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HELPFILM BALANCE SHEET AS AT 30Th SEPTEMBER 2024 TOTAL TOTAL As66ts Totsl Flx•d A•••l• D•btor• & Prvp•ymwrt• C8sh at Bank and in Ha Tgta CurrqntAi•ts 46.T27 46.727 48,727 44727 43.308 43,306 NET CUAKNT ASSETS 4S827 45.827 42,488 4&127 4S.827 1• (¥)• v•ar NET ASIErs 45.627 45.827 42A•O P1•01th• Charlty G¢ner41 Fun 4827 45.827 42,466 Tot•1 Fund• .027 42,410 )LY..... P...L Shwed onth•trbeh•lbyTr......... ...
HELPFILM
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2024
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.
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HELPFILM
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2024
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 2024: None
30th September 2023: None
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HELPFILM
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2024
3. INCOMING RESOURCES
| a) Donations, Grants & Legacies Gift Aid Tax Gifts & Donations b) Investment Income Interest |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2023/24 2022/23 £ £ £ £ 18 - 18 734 32,403 - 32,403 59,151 32,421 - 32,421 59,885 91 - 91 55 91 - 91 55 |
|---|---|
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 b) Governance Costs Independent Examiners Fees 9 |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2023/24 2022/23 £ £ £ £ 66 - 66 116 842 - 842 755 188 - 188 215 15,558 - 15,558 15,285 - - - 132 226 - 226 184 11,371 - 11,371 55,477 28,251 - 28,251 72,164 900 - 900 840 900 - 900 840 |
|---|---|
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HELPFILM
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2024
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-24 30-Sep-23 £ £ £ £ 46,727 - 46,727 43,306 46,727 - 46,727 43,306 |
|---|---|
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-24 30-Sep-23 £ £ £ £ 900 - 900 840 900 - 900 840 |
|---|---|
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-24 30-Sep-23 £ £ £ £ - - - - 45,827 - 45,827 42,466 - - - - 45,827 - 45,827 42,466 |
|---|---|
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HELPFILM
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2024
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
The only payments made to the Trustees consisted of reimbursements of expenses incurred in furthering the Charity's objects and no direct benefits were received by the Trustees during the financial year.
No other payments were made to trustees or any persons connected with them during this financial period. No 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.
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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 2024 set out on pages 7 to 13.
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:
-
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
- 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 Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
Date: 21st July 2025
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