**REGISTERED COMPANY NUMBER: 1189896 (England and Wales) REGISTERED CHARITY NUMBER: 1189896** 

## Report of the Trustees and 

Unaudited Financial Statements for the Year Ended 30 April 2024 

for 

The Luke Brown Meningitis Foundation 

Cheryl Bostock & Company Accountants Limited 395-397 Woodchurch Road Prenton Birkenhead Merseyside 



The Luke Brown Meningitis Foundation 

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

|||Page||
|---|---|---|---|
|Report of the Trustees<br>1||||
|Independent Examiner's Report<br>2||||
|Statement of Financial Activities<br>3||||
|Balance Sheet<br>4||||
|Notes to the Financial Statements<br>5||to|8|
|Detailed Statement of Financial Activities<br>9||||





The Luke Brown Meningitis 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). 

## **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** 1189896 (England and Wales) 

**Registered Charity number** 1189896 

## **Registered office** 

10 Woodberry Close Prenton CH43 9JX 

## **Trustees** 

Miss S M Brown (resigned 27.2.24) J L Morris C Simpson M Brown (appointed 27.2.24) 

## **Company Secretary** 

## **Independent Examiner** 

Cheryl Bostock & Co Accountants Limited Cheryl Bostock & Company Accountants Limited 395-397 Woodchurch Road Prenton Birkenhead Merseyside 

Approved by order of the board of trustees on 27 February 2025 and signed on its behalf by: 

J L Morris - Trustee 

Page 1 



Independent Examiner's Report to the Trustees of The Luke Brown Meningitis Foundation 

## **Independent  examiner's  report  to  the  trustees  of  The  Luke  Brown  Meningitis  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. 

Cheryl Bostock & Co Accountants Limited 

Cheryl Bostock & Company Accountants Limited 395-397 Woodchurch Road 

Prenton Birkenhead Merseyside 

27 February 2025 

Page 2 



The Luke Brown Meningitis Foundation 

## Statement of Financial Activities for the Year Ended 30 April 2024 

|||30.4.24|30.4.23|30.4.23|30.4.23|30.4.23|
|---|---|---|---|---|---|---|
|||Unrestricted|||Total||
|||fund||funds|||
||Notes|£|||£||
|**INCOME AND ENDOWMENTS FROM**|||||||
|||Donations and|||1,|14|
|||legacies|||91|,9|
||||||8|64|
|**EXPENDITURE ON**|||||||
|Raising funds|2|2,103|||8,982||
|**NET INCOME/(EXPENDITURE)**||(185)|||5,982||
|**RECONCILIATION OF FUNDS**|||||||
|Total funds brought forward||37,245|||31,263||
|||**TOTAL FUNDS**|||<br>37|37|
|||**CARRIED**|||,0|,2|
|||**FORWARD**|||60|45|



The notes form part of these financial statements 

Page 3 



The Luke Brown Meningitis Foundation 

## Balance Sheet 30 April 2024 

|||30.4.24|30.4.23|30.4.23|30.4.23|
|---|---|---|---|---|---|
|||Unrestricted|Total|||
|||fund|funds|||
||Notes|£||£||
|**CURRENT ASSETS**||||||
|Cash at bank||37,556||38,056||
|**CREDITORS**||||||
|Amounts falling due within one year|5|(496)||(811)||
|||**NET CURRENT**||<br>37|37|
|||**ASSETS**||,0|,2|
|||||60|45|
|**TOTAL ASSETS LESS CURRENT**||||||
|**LIABILITIES**||37,060||37,245||
|||**NET ASSETS**||37|37|
|||||,0|,2|
|||||60|45|
|||**FUNDS**6||||
|||Unrestricted||37|37|
|||funds||,0|,2|
|||||60|45|
|||**TOTAL FUNDS**||37|37|
|||||,0|,2|
|||||60|45|



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 

- (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 27 February 2025 and were signed on its behalf by: 

The notes form part of these financial statements 

Page 4 



M Brown - Trustee 

The notes form part of these financial statements 

Page 4 



The Luke Brown Meningitis 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. 

## **2. RAISING FUNDS** 

## **Raising donations and legacies** 

|30.4.24|30.4.23|30.4.23|
|---|---|---|
|£|£||
|Events and|<br>1,|7,|
|prizes|31|28|
||0|5|
|Support costs 79||1,|
||3|69|
|||7|
|2,103|8,982||



continued... 

Page 5 



The Luke Brown Meningitis Foundation 

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

## **3. 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. 

## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** 

|||||Unrestricted|Unrestricted|
|---|---|---|---|---|---|
|||||fund||
|||||£||
||**INCOME AND ENDOWMENTS FROM**|||||
|||||Donati|1|
|||||ons|4|
|||||and|,|
|||||legaci|9|
|||||es|6|
||||||4|
||**EXPENDITURE ON**|||||
||Raising funds|||8,982||
||**NET INCOME**|||5,982||
||**RECONCILIATION OF FUNDS**|||||
||Total funds brought forward|||31,263||
|||||**TOTA**|3|
|||||**L**|7|
|||||**FUND**|,|
|||||**S**|2|
|||||**CARR**|4|
|||||**IED**|5|
|||||**FORW**||
|||||**ARD**||
|**5.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
||||30.4.24|30.4.23||
||||£|£||
||||Accrued|49<br>81||
||||expenses|<br>6<br>1||
|**6.**|**MOVEMENT IN FUNDS**|||||
||||Net|||
||||movement|At||
||At|1.5.23|in funds|30.4.24||
|||£|£|£||
||**Unrestricted funds**|||||
||General fund|37,245|(185)|37,060||



continued... 

Page 6 



**TOTAL FUNDS** 37,2 (185 37,0 45 ) 60 

continued... 

Page 6 



The Luke Brown Meningitis Foundation 

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

## **6. MOVEMENT IN FUNDS - continued** 

Net movement in funds, included in the above are as follows: 

|Incoming|Incoming|Resources|Resources|Movement|Movement|
|---|---|---|---|---|---|
|resources||expended|||in funds|
||£|£|||£|
|**Unrestricted funds**||||||
|General fund|1,918|(2,103)|||(185)|
||**TOTAL FUNDS**||1,91||(2,1<br>(185|
||||8||03)<br>)|
|**Comparatives for movement in funds**||||||
|||Net||||
|||movement|||At|
|At 1.5.22||in funds|||30.4.23|
||£|£|||£|
|**Unrestricted funds**||||||
|General fund|31,263|5,982|||37,245|
||**TOTAL FUNDS**||31,2||5,98<br>37,2|
||||63||2<br>45|
|Comparative net movement in funds, included in the above are as follows:||||||
|Incoming||Resources||Movement||
|resources||expended|||in funds|
||£|£|||£|
|**Unrestricted funds**||||||
|General fund|14,964|(8,982)|||5,982|
||**TOTAL FUNDS**||14,9|(8,98<br>5,98||
||||64||2)<br>2|



A current year 12 months and prior year 12 months combined position is as follows: 

|**Unrestricted funds**<br>General fund|Net<br>movement<br>At<br>At 1.5.22<br>in funds<br>30.4.24<br>£<br>£<br>£<br>31,263<br>5,797<br>37,060<br>**TOTAL FUNDS**<br>31,2<br>63<br>5,79<br>7<br>37,0<br>60|
|---|---|



continued... 

Page 7 



The Luke Brown Meningitis Foundation 

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

## **6. 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: 

||Incoming|Resources|Resources|Movement|Movement|
|---|---|---|---|---|---|
||resources|expended|||in funds|
||£|£|||£|
|**Unrestricted funds**||||||
|General fund|16,882|(11,085)|||5,797|
||**TOTAL**|**FUNDS**|16,8||(11,0<br>5,79|
|||||82|85)<br>7|



## **7. RELATED PARTY DISCLOSURES** 

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

Page 8 



The Luke Brown Meningitis Foundation 

## Detailed Statement of Financial Activities for the Year Ended 30 April 2024 

|**INCOME AND ENDOWMENTS**<br>**Donations and legacies**<br>Donations &Fundraising<br>**Total incoming resources**<br>**EXPENDITURE**<br>**Raising donations and legacies**<br>Events and prizes<br>**Support costs**<br>**Finance**<br>Bank charges<br>**Other**<br>Promotional merchandise<br>**Governance costs**|30.4.24<br>30.4.23<br>£<br>£<br>1,918<br>14,964|30.4.24<br>30.4.23<br>£<br>£<br>1,918<br>14,964|30.4.24<br>30.4.23<br>£<br>£<br>1,918<br>14,964|
|---|---|---|---|
|||1,918<br>14,964<br>1,310<br>7,285<br>2<br>7<br>-<br>350<br>Other admin<br>costs<br>29<br>6<br>32<br>0<br>Accountancy<br>and legal fees<br>49<br>5<br>1,<br>02<br>0<br>791<br>1,340<br>Total resources<br>expended<br>2,<br>10<br>3<br>8,<br>98<br>2<br>**Net**<br>**(expenditure)/in**<br>**come**<br>(1<br>85<br>)<br>5,<br>98<br>2|14,964<br>7,285<br>7<br>350<br>29<br>6<br>32<br>0<br>49<br>5<br>1,<br>02<br>0|
||||1,340|



This page does not form part of the statutory financial statements 

Page 9