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2024-12-31-accounts

Little Giving Annual Report and Financial Statements

Year Ended 31 December 2024

Administrative Details

Charity name: Little Giving Registration number: 1190004 Principal address: 133 Milton Avenue, London E6 1BN Current trustees: Usman Rasul, Imran Tailor, Reedwan Iqbal

Structure, Governance and Management

Little Giving is an unincorporated trust with objects and regulations set out in the trust deed dated 1 April 2020. Trustees are responsible for governance, management and operations of the charity, and communicate regularly to fulfil these functions. New trustees are identified and appointed by existing trustees, and supported as needed. The charity has no employees.

Objectives, Activities and Achievements

The objects of the charity are to advance any charitable purposes as determined by the trustees at their discretion. The charity met these objectives by funding organisations specialising in emergency aid, education, and hardship relief, through its daily donation programme and general grants. This year, the charity received £640,879 [2023: £485,068] in public donations, and awarded a total of £629,999 [2023: £475,990] in grants (delivered and committed), with due regard for the Charity Commission’s guidance on public benefit.

The daily donation programme supports a variety of charities from large aid organisations like the Palestine Red Crescent Society to smaller specialist charities like the Nawaal Benevolence Fund. This year, over 25 organisations received funding from the programme, with four receiving amounts exceeding £20,000, and ten others receiving more than £10,000.

Financial Review, Risks and Plans

At 31 December 2024, the charity held restricted funds of £26,854 and unrestricted funds of £50,470. The charity aims to continue its daily donation programme and other activities; and to maintain sufficient reserves for that purpose. The trustees do not foresee any material risks or uncertainties that might affect the charity’s ability to continue operating.

Approved by the trustees and signed on their behalf,

Reedwan Iqbal 31 October 2025

Statement of Financial Activities for the Year Ended 31 December 2024

Income
Donations
Income tax recovered
Total income
Expenditure
Charitable grants
Operational costs
Fundraising costs
Total expenditure
Net income
Transfers between funds
Net movement in funds
Funds brought forward
Funds carried forward
Restricted
funds
629,881
Nil
629,881
626,092
360
Nil
626,452
3,429
1,660
5,089
21,765
26,854
Unrestricted
funds
10,998
Nil
10,998
3,907
26,603
204
30,714
(19,716)
(1,660)
(21,376)
71,846
50,470
Total funds
this year
Total funds
last year
485,068
88,772
640,879
Nil
640,879 573,840
475,990
2,326
270
629,999
26,963
204
657,166 478,586
95,254
(16,287)
(16,287) 95,254
(1,643)
93,611
93,611
77,324

Balance Sheet as at 31 December 2024

Current assets
Cash
Current liabilities
Grant commitments
Other creditors
Accruals
Total liabilities
Net current assets
Net assets
Total funds
Restricted
funds
111,484
(84,630)
Nil
Nil
(84,630)
26,854
26,854
26,854
Unrestricted
funds
85,733
Nil
(10,951)
(24,312)
(35,263)
50,470
50,470
50,470
Total funds
this year
Total funds
last year
197,217 157,491
(52,929)
(10,951)
Nil
(84,630)
(10,951)
(24,312)
(119,893) (63,880)
93,611
93,611
77,324
77,324
77,324 93,611

Statement of Cash Flows for the Year Ended 31 December 2024

Net income
Adjustment for change in creditors
Net cash from operating activities
Change in cash
Cash at the beginning of the year
Cash at the end of the year
Total funds
this year
Total funds
last year
95,254
(1,847)
(16,287)
56,013
39,726 93,407
93,407
64,084
39,726
157,491
197,217 157,491

Approved by the trustees and signed on their behalf,

Reedwan Iqbal 31 October 2025

Notes to the Financial Statements

The financial statements have been prepared on a going concern basis under the historic cost convention and in line with 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), in Sterling.

The charity meets the definition of a public benefit entity under FRS 102.

Donations are recognised when receivable, receipt is probable, and the amount can be reliably measured. Where donations are made through a payment or funding intermediary, they are recognised upon settlement and at the settlement amount. Income tax recoverable is recognised at the time the claim is accepted.

Expenditure and liabilities are recognised once there is an obligation to make a payment to a third party, it is probable that settlement will be required, and the amount can be reliably measured. All expenditure and liabilities are accounted for on an accruals basis.

Restricted funds are assets designated or donated for specific purposes, and must be used according to donor instructions. Unrestricted funds are available for meeting general objectives of the charity, as determined by the trustees.

There were no employees during the year. Trustees did not receive remuneration for their roles. A trustee provided operational and administrative support during the year, for which £24,312 has been accrued in accordance with the charity’s governing document. This remains unpaid at year end. An interest-free loan of £10,951 from a trustee remains outstanding and is payable on demand. This is presented as a current liability (previously stated as a long-term liability). Trustees made donations during the year on the same terms as other donors. No other related party transactions occurred which require disclosure.

Details on institutions and purposes that receive grants from the charity can be accessed at www.littlegiving.org.

Independent Examiner’s Statement

I have examined the accounts of Little Giving for the year ended 31 December 2024 under section 145 of the Charities Act 2011. This is an independent examination and no audit opinion is given.

No matter has come to my attention which gives me reasonable cause to believe that, in any material respect, the requirements of the Charities Act 2011 have not been met, or that accounting records have not been properly kept, or that the accounts do not accord with those records.

I have found no matter to which attention should be drawn to enable a proper understanding of the accounts to be reached.

Hassan Jamshaid, ACMA, CGMA Membership body: CIMA

138 Briercliffe Road, Burnley BB10 1TU

31 October 2025