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2024-04-30-accounts

REGISTERED COMPANY NUMBER: CE021700 (England and Wales) REGISTERED CHARITY NUMBER: 1189265

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 April 2024

for

Kennedy St Foundation

Style Accountants Limited Bank House Southwick Square Southwick West Sussex BN42 4FN

Kennedy St Foundation

Contents of the Financial Statements for the Year Ended 30 April 2024

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Notes to the Financial Statements 8 to 12
Detailed Statement of Financial Activities 13

Kennedy St Foundation

Report of the Trustees

for the Year Ended 30 April 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 30 April 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).

OBJECTIVES AND ACTIVITIES Objectives and aims

Our Vision - Sustainable Recovery

To create a sustainable, visible recovery community that promotes inclusiveness and combats stigma through community integration.

Our Purpose -

Hope

Recovery is possible. With the right support anyone can turn their life around. Connection

The opposite of addiction is connection. Together we can rebuild our lives. Visibility

Smashing stigmas, sharing our stories, and showing the world that recovery rocks

Significant activities to achieve our purpose

We achieve our purpose by providing a mix of workshop-based learning, sober social events, and peer mentoring; linking people to peer supporters to build a long-term connection to other people in the recovery community.

Our services include:

In the year 1 May 2023 to 30 April 2024 we had 2087 visits to our recovery hub and supported 331 people on a recovery journey.

Public benefit

We provide support to people who need help to recover from drug and alcohol, and other addictions. Our focus is on recovery. We help people get into recovery, stay there, and lead productive lives at our Recovery Hub in Brighton.

We want to raise awareness of the hope that recovery can bring and the part that Kennedy St Foundation can play in helping people to recover from addiction. By putting the person and their assets at the centre of their recovery, we aim to build a future of hope, not despair.

Page 1

Kennedy St Foundation

Report of the Trustees

for the Year Ended 30 April 2024

OBJECTIVES AND ACTIVITIES

Future Plans

Increasing our community outreach - this year we want to raise awareness of the hope that recovery can bring, and the part that Kennedy Street Recovery can play in helping people to recover from addiction by increasing our outreach, presentations and training to partner organisations and to local businesses.

Supporting and developing our team - We are investing in training and developing our staff and volunteers this year, so they are better equipped to support people in their recovery.

Increasing our reach- We are launching new training on recovery for workplaces and professionals this year, which will help us spread the message that recovery is possible and where to find recovery resources in the community, and will also generate some additional income we can plough into community services.

Our Volunteers

We want to give a huge thank you to all of those who have volunteered their time for our charity - we literally could not do what we do without you.

Our Funders

We have to thank all of the amazing organisations that have supported our charity this year:

The Dervia Foundation

The National Lottery Community Fund

Garfield Weston Foundation

The Albert Gubay Charitable Trust

The Sussex Police and Crime Commissioners Office

Sussex Community Foundation

Comic Relief

Brighton and Hove City Council

The Hilden Charitable Trust

The Enjoolata Foundation

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

CE021700 (England and Wales)

Registered Charity number

1189265

Page 2

Kennedy St Foundation

Report of the Trustees

for the Year Ended 30 April 2024

Registered office

Bank House Southwick Square Southwick West Sussex BN42 4FN

Trustees

Ms L Lemay Hutchinson Ms K R Russell (resigned 30.4.24) Ms A Walton (resigned 30.4.24) Dr S Flower (appointed 9.5.24) M Roff (appointed 9.5.24) M N Cooper-Levitan (appointed 9.5.24) C R Lyons (appointed 9.5.24)

Independent Examiner

A J Style FCCA Style Accountants Limited Bank House Southwick Square Southwick West Sussex BN42 4FN

Approved by order of the board of trustees on 31 October 2024 and signed on its behalf by:

Ms L Lemay Hutchinson - Trustee

Page 3

Independent Examiner's Report to the Trustees of Kennedy St Foundation

Independent examiner's report to the trustees of Kennedy St Foundation ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 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:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

A J Style FCCA

Style Accountants Limited Bank House Southwick Square Southwick West Sussex BN42 4FN

31 October 2024

Page 4

Kennedy St Foundation

Statement of Financial Activities

for the Year Ended 30 April 2024

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
EXPENDITURE ON
Other
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
30.4.24
Unrestricted
Restricted
Total
fund
fund
funds
£
£
£
23,962
172,476
196,438
8,186
125,313
133,499
15,776
47,163
62,939
21,814
3,663
25,477
37,590
50,826
88,416
30.4.23
Total
funds
£
89,417
111,632
(22,215)
47,692
25,477

The notes form part of these financial statements

Page 5

Kennedy St Foundation

Balance Sheet

30 April 2024

Unrestricted
Restricted
fund
fund
Notes
£
£
CURRENT ASSETS
Debtors
5
479
-
Cash at bank
46,561
50,826
47,040
50,826
CREDITORS
Amounts falling due within one year
6
(9,450)
-
NET CURRENT ASSETS
37,590
50,826
TOTAL ASSETS LESS CURRENT
LIABILITIES
37,590
50,826
NET ASSETS
37,590
50,826
FUNDS
7
Unrestricted funds
Restricted funds
TOTAL FUNDS
30.4.24
Total
funds
£
479
97,387
97,866
(9,450)
88,416
88,416
88,416
37,590
50,826
88,416
30.4.23
Total
funds
£
-
30,097
30,097
(4,620)
25,477
25,477
25,477
21,814
3,663
25,477

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 6

continued...

Kennedy St Foundation

Balance Sheet - continued

30 April 2024

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 31 October 2024 and were signed on its behalf by:

L Lemay Hutchinson - Trustee

The notes form part of these financial statements

Page 7

Kennedy St Foundation

Notes to the Financial Statements for the Year Ended 30 April 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.

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.

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 8

Kennedy St Foundation

Notes to the Financial Statements - continued for the Year Ended 30 April 2024

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 April 2024 nor for the year ended 30 April 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 April 2024 nor for the year ended 30 April 2023.

3. STAFF COSTS

The average monthly number of employees during the year was as follows:

30.4.24
Employees
5
No employees received emoluments in excess of £60,000.
4.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
fund
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
42,506
46,911
EXPENDITURE ON
Other
40,564
71,068
NET INCOME/(EXPENDITURE)
1,942
(24,157)
RECONCILIATION OF FUNDS
Total funds brought forward
19,872
27,820
TOTAL FUNDS CARRIED
FORWARD
21,814
3,663
30.4.23
1
Total
funds
£
89,417
111,632
(22,215)
47,692
25,477

continued...

Page 9

Kennedy St Foundation

Notes to the Financial Statements - continued for the Year Ended 30 April 2024

5.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
6.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Social security and other taxes
Pension control
Accrued expenses
7.
MOVEMENT IN FUNDS
At 1.5.23
£
Unrestricted funds
General fund
21,814
Restricted funds
Restricted fund
3,663
TOTAL FUNDS
25,477
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
23,962
Restricted funds
Restricted fund
172,476
TOTAL FUNDS
196,438
30.4.24
£
479
30.4.24
£
6,044
406
3,000
9,450
Net
movement
in funds
£
15,776
47,163
62,939
Resources
expended
£
(8,186)
(125,313)
(133,499)
30.4.23
£
-
30.4.23
£
1,358
262
3,000
4,620
At
30.4.24
£
37,590
50,826
88,416
Movement
in funds
£
15,776
47,163
62,939

continued...

Page 10

Kennedy St Foundation

Notes to the Financial Statements - continued for the Year Ended 30 April 2024

7. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1.5.22
in funds
£
£
Unrestricted funds
General fund
19,872
1,942
Restricted funds
Restricted fund
27,820
(24,157)
TOTAL FUNDS
47,692
(22,215)
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
42,506
(40,564)
Restricted funds
Restricted fund
46,911
(71,068)
TOTAL FUNDS
89,417
(111,632)
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
At 1.5.22
in funds
£
£
Unrestricted funds
General fund
19,872
17,718
Restricted funds
Restricted fund
27,820
23,006
TOTAL FUNDS
47,692
40,724
At
30.4.23
£
21,814
3,663
25,477
Movement
in funds
£
1,942
(24,157)
(22,215)
At
30.4.24
£
37,590
50,826
88,416

continued...

Page 11

Kennedy St Foundation

Notes to the Financial Statements - continued for the Year Ended 30 April 2024

7. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Restricted funds
Restricted fund
TOTAL FUNDS
Incoming
resources
£
66,468
219,387
285,855
Resources
expended
£
(48,750)
(196,381)
(245,131)
Movement
in funds
£
17,718
23,006
40,724

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 April 2024.

Page 12

Kennedy St Foundation

Detailed Statement of Financial Activities
for the Year Ended 30 April 2024
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants
Total incoming resources
EXPENDITURE
Other
Wages
Pensions
Volunteers expenses
Business mentor
Administration costs
Meeting room rent
Office costs and equipment
Telephone
Marketing
Computer costs
Motor epenses
Accountancy
Sundries
Insurance
Bank interest
Total resources expended
Net income/(expenditure)
30.4.24
£
23,962
172,476
196,438
196,438
44,448
1,190
26,345
11,872
2,905
-
33,101
2,496
157
2,154
5,454
2,364
96
496
421
133,499
133,499
62,939
30.4.23
£
42,505
46,912
89,417
89,417
30,783
854
13,356
19,021
6,525
3,102
19,577
1,185
4,478
4,142
6,209
2,400
-
-
-
111,632
111,632
(22,215)

This page does not form part of the statutory financial statements

Page 13