## Tanga Club Trustees Annual Report 01.04.22 - 31.03.23
Objectives and activities
## a. Policies and objectives
Tanga Club is a registered charity which has formed a network for families who have children with additional needs, disabilities or other vulnerabilities. We provide social activities for children and young people and support for parents, carers and families. We aim to be fully inclusive, meaning that any child can access our services - regardless of ability or disability. Our overall offering includes youth groups; forest schools; support groups; equipment and toy hire; a reference library; school holiday activities and trips away from the area. We have in excess of 360 members who travel from four counties to attend our provisions. At present, we operate on an entirely voluntary basis. Our charitable objectives are:
The advancement in life of young people with special educational needs and disabilities through:
(a) the provision of recreational and leisure time activities provided in the interests of social welfare, designed to improve their conditions of life;
(b) providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society; (c) the provision of support to parents and carers of children with special educational needs and disabilities by providing information, advice and guidance.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
b. Strategies and activities for achieving objectives and furthering the Charity’s purposes for the public benefit
Formed in November 2019, Tanga Club started by running a weekly youth and social group which was attended by up to 50 young people, their parents and carers. Our strategy was to extend this service to weekly support groups and set up a range of other groups targeted towards particular age ranges.
This report covers period 01.04.22 – 31.03.23 following an interim period where we changed our year end date.
We have maintained our position of being user-led, consulting with our families and proceeding with the most popular activities according to their opinions, suggestions and requirements.
April 2022 was a period of great excitement as people anticipated the first weekend trip. To prepare for this, we held 2 Easter woodland sessions with Nature’s Living Room CIC where the young people learned about woodland crafts, nature and free play without the restrictions of four walls around them. These sessions are always a very popular aspect of Tanga Club, featuring in the majority of our “school holiday” activities.
Sessions in the woods continued to be well supported with around 30 children per session, plus parents & carers who were able to enjoy some relaxation time with a hot cup of coffee around the fire.
In May, we travelled to Whinfell Forest in Penrith to take our first weekend away as a group. 137 people attended the trip which we had subsidised with the help of our funders including The National Lottery and Co op Local Community Fund.
This trip had a huge impact on our group, with people telling us that it had been their first break away with their children, and others saying that they found holidays difficult and almost impossible, until they came with Tanga and benefitted from the support of the group.
Everyone agreed that it was an amazing weekend with many new experiences for young people that would not normally have this opportunity - the Trustees agreeing that a repeat trip in 2023 was in order!
June and July saw the continuation of our well-loved Youth Club, held at the TORCH Centre in Hexham. We provided specialist sessions such as the ever popular Crazy Creatures and Creative Kitchens.
Attendance at the weekly group was between 15 - 40 children depending on the nature of the session - at each session parents and carers also attend.
June also witnessed our Jubilee in the woods celebration for HM Queen Elizabeth's Platinum Jubilee. Funded by Northumberland County Council Community Chest, this was a day filled with fun and had a typical Tanga "alternative" slant!
During the summer holidays we once again worked with Nature's Living Room CIC who provided 6 weeks of Tanga in the Woods. These sessions were this time jointly provided by Karbon Homes and Northumberland County Council under the HAF programme.
Our planned woodland session for Halloween had to be moved into the TORCH Centre due to poor weather - but lots of memories were made and the group had a really good day.
In December, we took a trip to Alnwick Garden Winter Light Trail. This was a magical evening and a lovely alternative to the usual Friday Night Club. Funded by Ballinger Charitable Trust, this was an amazing night and very well received!
We have continued our parent and carer support groups, opting for coffee shops and even an evening meal in February. This was a great chance for everyone to catch up in a social setting without children - adult space only!
## Summary of achievements
Over the period April 22 - March 23, we have achieved the following:
Increased attendance at all groups and sessions
- 137 people successfully taken to Center Parcs on a weekend trip Continued support for parents with forms, benefits advice etc Specialist sessions including cooking and animals
- First Tanga Trip on a bus to Alnwick Gardens, with great success Ongoing good relationships with Forest School practitioner, TORCH Centre, Hexham Community Centre, Hexham Youth Initiative and The Hextol Foundation
## Trustees review
We are extremely proud of the progress that we have made during this period. We are in a relatively strong position to be able to support our families, subject to ongoing funding, and our membership numbers are increasing each week. We believe that what sets us apart from other organisation apart from others is our ability to listen to our families and provide what they need; we are completely independent and have the benefit of huge experience and skills within our board of Trustees, which is comprised of parents of children with additional needs and disabilities as well as children with no additional needs.
Our plans for the coming year include a weekend away; extra sessions catering to specific needs of our families; fundraising for a special respite project and the roll out of our tailored retreat days for parents and carers. This will all be in addition to the current provision, and we can’t wait to get started!
Thank you for taking the time to read our annual report, and please get in touch on info@tangafamily.co.uk for more information.
Katherine Miller Chair of Trustees, Tanga Club Reg. charity in England no. 1190621
**Charity number: 1190621**
## **TANGA CLUB**
**(A Charitable Incorporated Organisation)**
**UNAUDITED**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **CONTENTS**
||Page|
|---|---|
|**Reference and administrative details of the Charity, its Trustees and advisers**|1|
|**Trustees' report**|2 - 5|
|**Independent examiner's report**|6|
|**Statement of financial activities**|7|
|**Income and expenditure account**|8|
|**Balance sheet**|9 - 10|
|**Notes to the financial statements**|11 - 21|
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2023**
**Trustees** K L Miller, Chair S J Martin, Trustee J Watson Moody, Trustee A Anderson, Trustee L Westwood, Trustee (appointed 19 May 2023) Dr L Crowe, Trustee (appointed 19 May 2023) **Company registered number** CEO22694 **Charity registered number** 1190621 **Registered office** The Tanga Hub Gilesgate Hexham NE46 3NP **Accountants** Armstrong Watson Audit Limited York House Thornfield Business Park Northallerton North Yorkshire DL2 6XQ
Page 1
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023**
The Trustees present their annual report together with the financial statements of the Tanga Club for the 1 April 2022 to 31 March 2023. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
The accounts are prepared in accordance with the Charities Act 2011.
## **Objectives and activities**
## **a. Policies and objectives**
Tanga Club is a registered charity which has formed a network for families who have children with additional needs, disabilities or other vulnerabilities. We provide social activities for children and young people and support for parents, carers and families. We aim to be fully inclusive, meaning that any child can access our services - regardless of ability or disability. Our overall offering includes youth groups; forest schools; support groups; equipment and toy hire; a reference library; school holiday activities and trips away from the area. We have in excess of 350 members who travel from four counties to attend our provisions. At present, we operate on an entirely voluntary basis. Our charitable objectives are:
The advancement in life of young people with special educational needs and disabilities through: (a) the provision of recreational and leisure time activities provided in the interests of social welfare, designed to improve their conditions of life;
(b) providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society;
(c) the provision of support to parents and carers of children with special educational needs and disabilities by providing information, advice and guidance.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
Page 2
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023**
## **Objectives and activities (continued)**
## **b. Strategies and activities for achieving objectives and furthering the Charity's purpose for the public benefit**
Formed in November 2019, Tanga Club started by running a weekly youth and social group which was attended by up to 50 young people, their parents and carers. Our strategy was to extend this service to weekly support groups and set up a range of other groups targeted towards particular age ranges.
This report covers period 1 April 2022 – 31 March 2023 following an interim period where we changed our year end date.
We have maintained our position of being user-led, consulting with our families and proceeding with the most popular activities according to their opinions, suggestions and requirements.
April 2022 was a period of great excitement as people anticipated the first weekend trip. To prepare for this, we held two Easter woodland sessions with Nature’s Living Room CIC where the young people learned about woodland crafts, nature and free play without the restrictions of four walls around them. These sessions are always a very popular aspect of Tanga Club, featuring in the majority of our “school holiday” activities.
Sessions in the woods continued to be well supported with around 30 children per session, plus parents & carers who were able to enjoy some relaxation time with a hot cup of coffee around the fire.
In May, we travelled to Whinfell Forest in Penrith to take our first weekend away as a group. 137 people attended the trip which we had subsidised with the help of our funders including The National Lottery and Co op Local Community Fund.
This trip had a huge impact on our group, with people telling us that it had been their first break away with their children, and others saying that they found holidays difficult and almost impossible, until they came with Tanga and benefitted from the support of the group. Everyone agreed that it was an amazing weekend with many new experiences for young people that would not normally have this opportunity - the Trustees agreeing that a repeat trip in 2023 was in order!
June and July saw the continuation of our well-loved Youth Club, held at the TORCH Centre in Hexham. We provided specialist sessions such as the ever popular Crazy Creatures and Creative Kitchens. Attendance at the weekly group was between 15 - 40 children depending on the nature of the session - at each session parents and carers also attend.
June also witnessed our Jubilee in the woods celebration for HM Queen Elizabeth's Platinum Jubilee. Funded by Northumberland County Council Community Chest, this was a day filled with fun and had a typical Tanga "alternative" slant!
During the summer holidays we once again worked with Nature's Living Room CIC who provided six weeks of Tanga in the Woods. These sessions were this time jointly provided by Karbon Homes and Northumberland County Council under the HAF programme.
Our planned woodland session for Halloween had to be moved into the TORCH Centre due to poor weather - but lots of memories were made and the group had a really good day.
In December, we took a trip to Alnwick Garden Winter Light Trail. This was a magical evening and a lovely alternative to the usual Friday Night Club. Funded by Ballinger Charitable Trust, this was an amazing night and very well received!
We have continued our parent and carer support groups, opting for coffee shops and even an evening meal in February. This was a great chance for everyone to catch up in a social setting without children - adult space only!
Page 3
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023**
## **Achievements and performance**
## **a. Main achievements of the Charity**
Over the period April 22 - March 23, we have achieved the following:
- Increased attendance at all groups and sessions
- 137 people successfully taken to Center Parcs on a weekend trip
- Continued support for parents with forms, benefits advice etc
- Specialist sessions including cooking and animals
- First Tanga Trip on a bus to Alnwick Gardens, with great success.
- Ongoing good relations with Forest School Practitioner, TORCH Centre and Hexham Community Centre
- Ongoing good relations with Hexham Youth Initiative, and The Hextol Foundation
## **Financial review**
## **a. Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
## **b. Reserves policy**
It is the policy of Tanga Club to seek and maintain a reserves policy of six months of operating costs. Unrestricted reserves as at 31 March 2023 totalled £24,396.
## **c. Finance**
Income in period was £54,021 (2022: £27,033), costs were £57,048 (2022: £17,355) giving a deficit of £3,027 (2022 suplus: £9,678) for the period, of which £4,544 (2022: £3,117) was in respect of restricted funds. Subsequently total net assets equal £32,925 (2022: £35,952).
Page 4
**TANGA CLUB (A Charitable Incorporated Organisation)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023**
## **Structure, governance and management**
## **a. Constitution**
Tanga Club is registered as a Charitable Incorporated Organisation and was set up by a Trust deed.
## **b. Methods of appointment or election of Trustees**
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
## **Statement of Trustees' responsibilities**
The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
21/06/2023 Approved by order of the members of the board of Trustees on .................................. and signed on their behalf by:
## Katherine L Miller
Katherine L Miller (Jun 21, 2023 17:15 GMT+1)
## **K L Miller**
(Chair of Trustees)
Page 5
**TANGA CLUB (A Charitable Incorporated Organisation)**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2023**
## **Independent examiner's report to the Trustees of Tanga Club ('the Charity')**
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the Trustees of the Charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011.
Having satisfied myself that the accounts of the Charity are not required to be audited under the 2011 Act and are eligible for independent examination, I report in respect of my examination of the Charity's accounts 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 Charity 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.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed:
> Dated: 22/06/2023
Simon Turner
Armstrong Watson Audit Ltd
Page 6
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023**
|**Note**
**Income from:**
Donations and legacies
3
**Total income**
**Expenditure on:**
Charitable activities
4
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Restricted**
**funds**
**2023**
**£**
**34,334**
**34,334**
**54,186**
**54,186**
**(19,852)**
**24,396**
**(19,852)**
**4,544**|**Unrestricted**
**funds**
**2023**
**£**
**19,687**
**19,687**
**2,862**
**2,862**
**16,825**
**11,556**
**16,825**
**28,381**|**Total**
**funds**
**2023**
**£**
**54,021**
**54,021**
**57,048**
**57,048**
**(3,027)**
**35,952**
**(3,027)**
**32,925**|Total
funds
8 months
ended 31
March 2022
£
27,033
27,033|
|---|---|---|---|---|
|||||17,355
17,355|
|||||9,678|
|||||26,274
9,678
35,952|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 11 to 21 form part of these financial statements.
Page 7
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **SUMMARY INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023**
|**Note**
**Gross income in the reporting period**
Less: Total expenditure
**Net income/(expenditure) for the reporting period**|**Total funds**
**2023**
**£**
**54,021**
**(57,048)**
**(3,027)**|Total funds
8 months
ended 31
March 2022
£
27,033
(17,355)
9,678|
|---|---|---|
The notes on pages 11 to 21 form part of these financial statements.
Page 8
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation) REGISTERED NUMBER: CEO22694**
## **BALANCE SHEET AS AT 31 MARCH 2023**
|**Note**
**Fixed assets**
Tangible assets
7
**Current assets**
Debtors
8
Cash at bank and in hand
Creditors: amounts falling due within one
year
9
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset**
**Total net assets**|**15,527**
**21,464**
**36,991**
**(4,535)**|**2023**
**£**
**469**
**469**
**32,456**
**32,925**
**32,925**
**32,925**|18,441
20,916
39,357
(3,960)|2022
£
555|
|---|---|---|---|---|
|||||555
35,397|
|||||35,952|
|||||35,952|
|||||35,952|
Page 9
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation) REGISTERED NUMBER: CEO22694**
## **BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2023**
|**Note**
**Charity funds**
Restricted funds
10
Unrestricted funds
10
**Total funds**|**2023**
**£**
**4,544**
**28,381**
**32,925**|2022
£
24,396
11,556|
|---|---|---|
|||35,952|
The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the Charitable Incorporated Organisation to obtain an audit for the year in question in accordance with the Charities Act 2011.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
## Katherine L Miller
Katherine L Miller (Jun 21, 2023 17:15 GMT+1)
................................................
**K L Miller** (Chair of Trustees) Date 21/06/2023
The notes on pages 11 to 21 form part of these financial statements.
Page 10
**TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **1. General information**
Tanga Club is registered with the Charity Commision witht the charity number 1190621. The registered address of the charity is The Tanga Hub, Gilesgate, Hexham, NE46 3NP.
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Tanga Club meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The accounting period has been shortened from 31 July 2022 to 31 March 2022 in order to align the Charity’s accounts with its main grant period.
## **2.2 Income**
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
## **2.3 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
Page 11
**TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **2. Accounting policies (continued)**
## **2.4 Tangible fixed assets and depreciation**
Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .
Depreciation is provided on the following basis:
Office equipment - 20% Straight Line
## **2.5 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **2.6 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **2.7 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
## **2.8 Financial instruments**
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
Page 12
**TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **2. Accounting policies (continued)**
## **2.9 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
## **3. Income from donations and legacies**
|Donations
Grants
Donations
Grants|**Restricted**
**funds**
**2023**
**Unrestricted**
**funds**
**2023**
**£**
**£**
-
19,687
34,334
-
34,334
19,687
Restricted
funds
2022
Unrestricted
funds
2022
£
£
-
9,137
17,896
-
17,896
9,137|**Total**
**funds**
**2023**
**£**
**19,687**
**34,334**
**54,021**|
|---|---|---|
|||Total
funds
2022
£
9,137
17,896
27,033|
Page 13
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **4. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|Depreciation
Travel and motor
Rent
Sub contract
Equipment and toys
Telephone
Excursions
Postage and stationery
Licences
Accountancy
Depreciation
Travel and motor
Rent
Sub contract
Equipment and toys
Telephone
Postage and stationery
Licences
Accountancy|**Restricted**
**funds**
**2023**
**Unrestricted**
**funds**
**2023**
**£**
**£**
-
86
1,631
-
4,731
-
2,435
-
17,110
-
10
-
28,049
-
220
-
-
41
-
2,735
54,186
2,862
Restricted
funds
2022
Unrestricted
funds
2022
£
£
-
85
671
-
2,160
-
2,139
-
9,421
274
70
-
319
-
-
56
-
2,160
14,780
2,575|**Total**
**2023**
**£**
**86**
**1,631**
**4,731**
**2,435**
**17,110**
**10**
**28,049**
**220**
**41**
**2,735**
**57,048**|
|---|---|---|
|||Total
2022
£
85
671
2,160
2,139
9,695
70
319
56
2,160
17,355|
Page 14
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **5. Analysis of expenditure by activities**
|Depreciation
Travel and motor
Rent
Sub contract
Equipment and toys
Telephone
Excursions
Postage and stationery
Licences
Accountancy
Depreciation
Travel and motor
Rent
Sub contract
Equipment and toys
Telephone
Postage and stationery
Licences
Accountancy|**Activities**
**undertaken**
**directly**
**2023**
**£**
86
1,631
4,731
2,435
17,110
10
28,049
220
41
-
54,313
Activities
undertaken
directly
2022
£
85
671
2,160
2,139
9,695
70
319
56
-
15,195|**Support**
**costs**
**2023**
**£**
-
-
-
-
-
-
-
-
-
2,735
2,735
Support
costs
2022
£
-
-
-
-
-
-
-
-
2,160
2,160|**Total**
**funds**
**2023**
**£**
**86**
**1,631**
**4,731**
**2,435**
**17,110**
**10**
**28,049**
**220**
**41**
**2,735**
**57,048**|
|---|---|---|---|
||||Total
funds
2022
£
85
671
2,160
2,139
9,695
70
319
56
2,160
17,355|
Page 15
**TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **6. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits (2022 - £NIL).
During the period ended 31 March 2023, expenses in relation to mileage were reimbursed to K L Miller of £1,146 (2022: £208). Mileage expenses of £Nil (2022: £188) were also reimbursed to A Anderson during the period.
## **7. Tangible fixed assets**
|**Cost or valuation**
At 1 April 2022
At 31 March 2023
**Depreciation**
At 1 April 2022
Charge for the year
At 31 March 2023
**Net book value**
At 31 March 2023
At 31 March 2022|**Office**
**equipment**
**£**
**640**|
|---|---|
||**640**|
||**85**
**86**|
||**171**|
||**469**|
||555|
## **8. Debtors**
|**Due within one year**
Prepayments and accrued income|**2023**
**£**
**15,527**
**15,527**|2022
£
18,441
18,441|
|---|---|---|
Page 16
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **9. Creditors: Amounts falling due within one year**
||**2023**|2022|
|---|---|---|
||**£**|£|
|Accruals and deferred income|**4,535**|3,960|
Page 17
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **10. Statement of funds**
## **Statement of funds - current year**
|**Unrestricted funds**
General Funds - all funds
**Restricted funds**
National Lottery
NCC Jubilee
NCC Seeds
J Clark
Ballinger
Thompsons Prudhoe
Tesco groundwork
Centre Parcs
Hexham Council
SSE
Postcode Neighbourhood Trust
NYCC Summer
Forest school
Albert Hunt
Arnold Clark
PTC Trust
School for Social
Entrepreneurs
Co-op Projects
**Total of funds**|**Balance at 1**
**April 2022**
**£**
**11,556**
**16,301**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**2,000**
**1,000**
**1,070**
**750**
**3,275**
**24,396**
**35,952**|**Income**
**£**
**19,687**
**21,217**
**500**
**217**
**300**
**10,000**
**500**
**500**
**1,100**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**34,334**
**54,021**|**Expenditure**
**£**
**(2,862)**
**(34,533)**
**(500)**
**(58)**
**-**
**(10,000)**
**(500)**
**(500)**
**-**
**-**
**-**
**-**
**-**
**-**
**(2,000)**
**(1,000)**
**(1,070)**
**(750)**
**(3,275)**
**(54,186)**
**(57,048)**|**Transfers**
**in/out**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Balance at**
**31 March**
**2023**
**£**
**28,381**|
|---|---|---|---|---|---|
||||||**2,985**
**-**
**159**
**300**
**-**
**-**
**-**
**1,100**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**4,544**|
||||||**32,925**|
Page 18
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **10. Statement of funds (continued)**
## **Statement of funds - prior year**
|**Unrestricted funds**
General Funds - all funds
**Restricted funds**
National Lottery
NCC Jubilee
NCC Seeds
J Clark
Ballinger
Thompsons Prudhoe
Tesco groundwork
Centre Parcs
Hexham Council
SSE
Postcode Neighbourhood Trust
NYCC Summer
Forest school
Albert Hunt
Arnold Clark
PTC Trust
School for Social
Entrepreneurs
Co-op Projects
**Total of funds**|Balance at
1 August
2021
£
4,994
11,801
-
-
-
-
-
-
-
-
-
4,978
1,541
-
-
1,000
-
750
1,210
21,280
26,274|Income
£
9,137
11,054
-
-
-
-
-
-
-
250
250
-
-
4,342
2,000
-
-
-
-
17,896
27,033|Expenditure
£
(2,575)
(6,554)
-
-
-
-
-
-
-
(250)
(250)
(3,908)
(1,541)
-
-
-
-
-
(2,277)
(14,780)
(17,355)|Transfers
in/out
£
-
-
-
-
-
-
-
-
-
-
-
-
-
(4,342)
-
-
-
-
4,342
-
-|Balance at
31 March
2022
£
11,556|
|---|---|---|---|---|---|
||||||16,301
-
-
-
-
-
-
-
-
-
1,070
-
-
2,000
1,000
-
750
3,275
24,396|
||||||35,952|
Page 19
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **11. Summary of funds**
## **Summary of funds - current year**
|General funds
Restricted funds|Balance at
1 August
2021
£
4,994
21,280
26,274|**Balance at 1**
**April 2022**
**£**
**11,556**
**24,396**
**35,952**
Income
£
9,137
17,896
27,033|**Income**
**£**
**19,687**
**34,334**
**54,021**
Expenditure
£
(2,575)
(14,780)
(17,355)|**Expenditure**
**£**
**(2,862)**
**(54,186)**
**(57,048)**
Transfers
in/out
£
-
-
-|**Balance at**
**31 March**
**2023**
**£**
**28,381**
**4,544**
**32,925**|
|---|---|---|---|---|---|
||||||Balance at
31 March
2022
£
11,556
24,396
35,952|
|**Summary of funds - prior year**||||||
|General funds
Restricted funds||||||
## **12. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|Tangible fixed assets
Current assets
Creditors due within one year
**Total**|**Restricted**
**funds**
**2023**
**Unrestricted**
**funds**
**2023**
**£**
**£**
-
469
4,544
32,447
-
(4,535)
4,544
28,381|**Total**
**funds**
**2023**
**£**
**469**
**36,991**
**(4,535)**
**32,925**|
|---|---|---|
Page 20
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **12. Analysis of net assets between funds (continued)**
## **Analysis of net assets between funds - prior year**
|Tangible fixed assets
Current assets
Creditors due within one year
**Total**|Restricted
funds
2022
£
555
39,357
(15,516)
24,396|Unrestricted
funds
2022
£
-
-
11,556
11,556|Total
funds
2022
£
555
39,357
(3,960)
35,952|
|---|---|---|---|
Page 21
2023-06-22
## Tanga Club accounts for signing
Final Audit Report
Created: 2023-06-20 By: Claire Bradley (claire.bradley@armstrongwatson.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAXDkKeCZkzqmZMJKD8HmMj1ZmZAttojGr
## "Tanga Club accounts for signing" History
Document created by Claire Bradley (claire.bradley@armstrongwatson.co.uk)
2023-06-20 - 11:48:00 GMT- IP address: 62.89.142.37
Document emailed to northumberlandinclusive@gmail.com for signature
2023-06-20 - 11:50:06 GMT
Email viewed by northumberlandinclusive@gmail.com
2023-06-20 - 20:04:34 GMT- IP address: 66.249.81.196
Signer northumberlandinclusive@gmail.com entered name at signing as Katherine L Miller 2023-06-21 - 16:15:46 GMT- IP address: 185.205.175.205
Document e-signed by Katherine L Miller (northumberlandinclusive@gmail.com) Signature Date: 2023-06-21 - 16:15:48 GMT - Time Source: server- IP address: 185.205.175.205
Document emailed to Simon Turner (simon.turner@armstrongwatson.co.uk) for signature 2023-06-21 - 16:15:49 GMT
Email viewed by Simon Turner (simon.turner@armstrongwatson.co.uk) 2023-06-21 - 16:26:11 GMT- IP address: 31.52.161.131
Document e-signed by Simon Turner (simon.turner@armstrongwatson.co.uk) Signature Date: 2023-06-22 - 08:57:22 GMT - Time Source: server- IP address: 85.118.13.141
Agreement completed.
2023-06-22 - 08:57:22 GMT
**Charity number: 1190621**
## **TANGA CLUB**
**(A Charitable Incorporated Organisation)**
**UNAUDITED**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **CONTENTS**
||Page|
|---|---|
|**Reference and administrative details of the Charity, its Trustees and advisers**|1|
|**Trustees' report**|2 - 5|
|**Independent examiner's report**|6|
|**Statement of financial activities**|7|
|**Income and expenditure account**|8|
|**Balance sheet**|9 - 10|
|**Notes to the financial statements**|11 - 21|
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2023**
**Trustees** K L Miller, Chair S J Martin, Trustee J Watson Moody, Trustee A Anderson, Trustee L Westwood, Trustee (appointed 19 May 2023) Dr L Crowe, Trustee (appointed 19 May 2023) **Company registered number** CEO22694 **Charity registered number** 1190621 **Registered office** The Tanga Hub Gilesgate Hexham NE46 3NP **Accountants** Armstrong Watson Audit Limited York House Thornfield Business Park Northallerton North Yorkshire DL2 6XQ
Page 1
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023**
The Trustees present their annual report together with the financial statements of the Tanga Club for the 1 April 2022 to 31 March 2023. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
The accounts are prepared in accordance with the Charities Act 2011.
## **Objectives and activities**
## **a. Policies and objectives**
Tanga Club is a registered charity which has formed a network for families who have children with additional needs, disabilities or other vulnerabilities. We provide social activities for children and young people and support for parents, carers and families. We aim to be fully inclusive, meaning that any child can access our services - regardless of ability or disability. Our overall offering includes youth groups; forest schools; support groups; equipment and toy hire; a reference library; school holiday activities and trips away from the area. We have in excess of 350 members who travel from four counties to attend our provisions. At present, we operate on an entirely voluntary basis. Our charitable objectives are:
The advancement in life of young people with special educational needs and disabilities through: (a) the provision of recreational and leisure time activities provided in the interests of social welfare, designed to improve their conditions of life;
(b) providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society;
(c) the provision of support to parents and carers of children with special educational needs and disabilities by providing information, advice and guidance.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
Page 2
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023**
## **Objectives and activities (continued)**
## **b. Strategies and activities for achieving objectives and furthering the Charity's purpose for the public benefit**
Formed in November 2019, Tanga Club started by running a weekly youth and social group which was attended by up to 50 young people, their parents and carers. Our strategy was to extend this service to weekly support groups and set up a range of other groups targeted towards particular age ranges.
This report covers period 1 April 2022 – 31 March 2023 following an interim period where we changed our year end date.
We have maintained our position of being user-led, consulting with our families and proceeding with the most popular activities according to their opinions, suggestions and requirements.
April 2022 was a period of great excitement as people anticipated the first weekend trip. To prepare for this, we held two Easter woodland sessions with Nature’s Living Room CIC where the young people learned about woodland crafts, nature and free play without the restrictions of four walls around them. These sessions are always a very popular aspect of Tanga Club, featuring in the majority of our “school holiday” activities.
Sessions in the woods continued to be well supported with around 30 children per session, plus parents & carers who were able to enjoy some relaxation time with a hot cup of coffee around the fire.
In May, we travelled to Whinfell Forest in Penrith to take our first weekend away as a group. 137 people attended the trip which we had subsidised with the help of our funders including The National Lottery and Co op Local Community Fund.
This trip had a huge impact on our group, with people telling us that it had been their first break away with their children, and others saying that they found holidays difficult and almost impossible, until they came with Tanga and benefitted from the support of the group. Everyone agreed that it was an amazing weekend with many new experiences for young people that would not normally have this opportunity - the Trustees agreeing that a repeat trip in 2023 was in order!
June and July saw the continuation of our well-loved Youth Club, held at the TORCH Centre in Hexham. We provided specialist sessions such as the ever popular Crazy Creatures and Creative Kitchens. Attendance at the weekly group was between 15 - 40 children depending on the nature of the session - at each session parents and carers also attend.
June also witnessed our Jubilee in the woods celebration for HM Queen Elizabeth's Platinum Jubilee. Funded by Northumberland County Council Community Chest, this was a day filled with fun and had a typical Tanga "alternative" slant!
During the summer holidays we once again worked with Nature's Living Room CIC who provided six weeks of Tanga in the Woods. These sessions were this time jointly provided by Karbon Homes and Northumberland County Council under the HAF programme.
Our planned woodland session for Halloween had to be moved into the TORCH Centre due to poor weather - but lots of memories were made and the group had a really good day.
In December, we took a trip to Alnwick Garden Winter Light Trail. This was a magical evening and a lovely alternative to the usual Friday Night Club. Funded by Ballinger Charitable Trust, this was an amazing night and very well received!
We have continued our parent and carer support groups, opting for coffee shops and even an evening meal in February. This was a great chance for everyone to catch up in a social setting without children - adult space only!
Page 3
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023**
## **Achievements and performance**
## **a. Main achievements of the Charity**
Over the period April 22 - March 23, we have achieved the following:
- Increased attendance at all groups and sessions
- 137 people successfully taken to Center Parcs on a weekend trip
- Continued support for parents with forms, benefits advice etc
- Specialist sessions including cooking and animals
- First Tanga Trip on a bus to Alnwick Gardens, with great success.
- Ongoing good relations with Forest School Practitioner, TORCH Centre and Hexham Community Centre
- Ongoing good relations with Hexham Youth Initiative, and The Hextol Foundation
## **Financial review**
## **a. Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
## **b. Reserves policy**
It is the policy of Tanga Club to seek and maintain a reserves policy of six months of operating costs. Unrestricted reserves as at 31 March 2023 totalled £24,396.
## **c. Finance**
Income in period was £54,021 (2022: £27,033), costs were £57,048 (2022: £17,355) giving a deficit of £3,027 (2022 suplus: £9,678) for the period, of which £4,544 (2022: £3,117) was in respect of restricted funds. Subsequently total net assets equal £32,925 (2022: £35,952).
Page 4
**TANGA CLUB (A Charitable Incorporated Organisation)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023**
## **Structure, governance and management**
## **a. Constitution**
Tanga Club is registered as a Charitable Incorporated Organisation and was set up by a Trust deed.
## **b. Methods of appointment or election of Trustees**
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
## **Statement of Trustees' responsibilities**
The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
21/06/2023 Approved by order of the members of the board of Trustees on .................................. and signed on their behalf by:
## Katherine L Miller
Katherine L Miller (Jun 21, 2023 17:15 GMT+1)
## **K L Miller**
(Chair of Trustees)
Page 5
**TANGA CLUB (A Charitable Incorporated Organisation)**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2023**
## **Independent examiner's report to the Trustees of Tanga Club ('the Charity')**
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the Trustees of the Charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011.
Having satisfied myself that the accounts of the Charity are not required to be audited under the 2011 Act and are eligible for independent examination, I report in respect of my examination of the Charity's accounts 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 Charity 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.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed:
> Dated: 22/06/2023
Simon Turner
Armstrong Watson Audit Ltd
Page 6
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023**
|**Note**
**Income from:**
Donations and legacies
3
**Total income**
**Expenditure on:**
Charitable activities
4
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Restricted**
**funds**
**2023**
**£**
**34,334**
**34,334**
**54,186**
**54,186**
**(19,852)**
**24,396**
**(19,852)**
**4,544**|**Unrestricted**
**funds**
**2023**
**£**
**19,687**
**19,687**
**2,862**
**2,862**
**16,825**
**11,556**
**16,825**
**28,381**|**Total**
**funds**
**2023**
**£**
**54,021**
**54,021**
**57,048**
**57,048**
**(3,027)**
**35,952**
**(3,027)**
**32,925**|Total
funds
8 months
ended 31
March 2022
£
27,033
27,033|
|---|---|---|---|---|
|||||17,355
17,355|
|||||9,678|
|||||26,274
9,678
35,952|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 11 to 21 form part of these financial statements.
Page 7
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **SUMMARY INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023**
|**Note**
**Gross income in the reporting period**
Less: Total expenditure
**Net income/(expenditure) for the reporting period**|**Total funds**
**2023**
**£**
**54,021**
**(57,048)**
**(3,027)**|Total funds
8 months
ended 31
March 2022
£
27,033
(17,355)
9,678|
|---|---|---|
The notes on pages 11 to 21 form part of these financial statements.
Page 8
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation) REGISTERED NUMBER: CEO22694**
## **BALANCE SHEET AS AT 31 MARCH 2023**
|**Note**
**Fixed assets**
Tangible assets
7
**Current assets**
Debtors
8
Cash at bank and in hand
Creditors: amounts falling due within one
year
9
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset**
**Total net assets**|**15,527**
**21,464**
**36,991**
**(4,535)**|**2023**
**£**
**469**
**469**
**32,456**
**32,925**
**32,925**
**32,925**|18,441
20,916
39,357
(3,960)|2022
£
555|
|---|---|---|---|---|
|||||555
35,397|
|||||35,952|
|||||35,952|
|||||35,952|
Page 9
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation) REGISTERED NUMBER: CEO22694**
## **BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2023**
|**Note**
**Charity funds**
Restricted funds
10
Unrestricted funds
10
**Total funds**|**2023**
**£**
**4,544**
**28,381**
**32,925**|2022
£
24,396
11,556|
|---|---|---|
|||35,952|
The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the Charitable Incorporated Organisation to obtain an audit for the year in question in accordance with the Charities Act 2011.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
## Katherine L Miller
Katherine L Miller (Jun 21, 2023 17:15 GMT+1)
................................................
**K L Miller** (Chair of Trustees) Date 21/06/2023
The notes on pages 11 to 21 form part of these financial statements.
Page 10
**TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **1. General information**
Tanga Club is registered with the Charity Commision witht the charity number 1190621. The registered address of the charity is The Tanga Hub, Gilesgate, Hexham, NE46 3NP.
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Tanga Club meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The accounting period has been shortened from 31 July 2022 to 31 March 2022 in order to align the Charity’s accounts with its main grant period.
## **2.2 Income**
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
## **2.3 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
Page 11
**TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **2. Accounting policies (continued)**
## **2.4 Tangible fixed assets and depreciation**
Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .
Depreciation is provided on the following basis:
Office equipment - 20% Straight Line
## **2.5 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **2.6 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **2.7 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
## **2.8 Financial instruments**
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
Page 12
**TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **2. Accounting policies (continued)**
## **2.9 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
## **3. Income from donations and legacies**
|Donations
Grants
Donations
Grants|**Restricted**
**funds**
**2023**
**Unrestricted**
**funds**
**2023**
**£**
**£**
-
19,687
34,334
-
34,334
19,687
Restricted
funds
2022
Unrestricted
funds
2022
£
£
-
9,137
17,896
-
17,896
9,137|**Total**
**funds**
**2023**
**£**
**19,687**
**34,334**
**54,021**|
|---|---|---|
|||Total
funds
2022
£
9,137
17,896
27,033|
Page 13
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **4. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|Depreciation
Travel and motor
Rent
Sub contract
Equipment and toys
Telephone
Excursions
Postage and stationery
Licences
Accountancy
Depreciation
Travel and motor
Rent
Sub contract
Equipment and toys
Telephone
Postage and stationery
Licences
Accountancy|**Restricted**
**funds**
**2023**
**Unrestricted**
**funds**
**2023**
**£**
**£**
-
86
1,631
-
4,731
-
2,435
-
17,110
-
10
-
28,049
-
220
-
-
41
-
2,735
54,186
2,862
Restricted
funds
2022
Unrestricted
funds
2022
£
£
-
85
671
-
2,160
-
2,139
-
9,421
274
70
-
319
-
-
56
-
2,160
14,780
2,575|**Total**
**2023**
**£**
**86**
**1,631**
**4,731**
**2,435**
**17,110**
**10**
**28,049**
**220**
**41**
**2,735**
**57,048**|
|---|---|---|
|||Total
2022
£
85
671
2,160
2,139
9,695
70
319
56
2,160
17,355|
Page 14
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **5. Analysis of expenditure by activities**
|Depreciation
Travel and motor
Rent
Sub contract
Equipment and toys
Telephone
Excursions
Postage and stationery
Licences
Accountancy
Depreciation
Travel and motor
Rent
Sub contract
Equipment and toys
Telephone
Postage and stationery
Licences
Accountancy|**Activities**
**undertaken**
**directly**
**2023**
**£**
86
1,631
4,731
2,435
17,110
10
28,049
220
41
-
54,313
Activities
undertaken
directly
2022
£
85
671
2,160
2,139
9,695
70
319
56
-
15,195|**Support**
**costs**
**2023**
**£**
-
-
-
-
-
-
-
-
-
2,735
2,735
Support
costs
2022
£
-
-
-
-
-
-
-
-
2,160
2,160|**Total**
**funds**
**2023**
**£**
**86**
**1,631**
**4,731**
**2,435**
**17,110**
**10**
**28,049**
**220**
**41**
**2,735**
**57,048**|
|---|---|---|---|
||||Total
funds
2022
£
85
671
2,160
2,139
9,695
70
319
56
2,160
17,355|
Page 15
**TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **6. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits (2022 - £NIL).
During the period ended 31 March 2023, expenses in relation to mileage were reimbursed to K L Miller of £1,146 (2022: £208). Mileage expenses of £Nil (2022: £188) were also reimbursed to A Anderson during the period.
## **7. Tangible fixed assets**
|**Cost or valuation**
At 1 April 2022
At 31 March 2023
**Depreciation**
At 1 April 2022
Charge for the year
At 31 March 2023
**Net book value**
At 31 March 2023
At 31 March 2022|**Office**
**equipment**
**£**
**640**|
|---|---|
||**640**|
||**85**
**86**|
||**171**|
||**469**|
||555|
## **8. Debtors**
|**Due within one year**
Prepayments and accrued income|**2023**
**£**
**15,527**
**15,527**|2022
£
18,441
18,441|
|---|---|---|
Page 16
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **9. Creditors: Amounts falling due within one year**
||**2023**|2022|
|---|---|---|
||**£**|£|
|Accruals and deferred income|**4,535**|3,960|
Page 17
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **10. Statement of funds**
## **Statement of funds - current year**
|**Unrestricted funds**
General Funds - all funds
**Restricted funds**
National Lottery
NCC Jubilee
NCC Seeds
J Clark
Ballinger
Thompsons Prudhoe
Tesco groundwork
Centre Parcs
Hexham Council
SSE
Postcode Neighbourhood Trust
NYCC Summer
Forest school
Albert Hunt
Arnold Clark
PTC Trust
School for Social
Entrepreneurs
Co-op Projects
**Total of funds**|**Balance at 1**
**April 2022**
**£**
**11,556**
**16,301**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**2,000**
**1,000**
**1,070**
**750**
**3,275**
**24,396**
**35,952**|**Income**
**£**
**19,687**
**21,217**
**500**
**217**
**300**
**10,000**
**500**
**500**
**1,100**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**34,334**
**54,021**|**Expenditure**
**£**
**(2,862)**
**(34,533)**
**(500)**
**(58)**
**-**
**(10,000)**
**(500)**
**(500)**
**-**
**-**
**-**
**-**
**-**
**-**
**(2,000)**
**(1,000)**
**(1,070)**
**(750)**
**(3,275)**
**(54,186)**
**(57,048)**|**Transfers**
**in/out**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Balance at**
**31 March**
**2023**
**£**
**28,381**|
|---|---|---|---|---|---|
||||||**2,985**
**-**
**159**
**300**
**-**
**-**
**-**
**1,100**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**4,544**|
||||||**32,925**|
Page 18
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **10. Statement of funds (continued)**
## **Statement of funds - prior year**
|**Unrestricted funds**
General Funds - all funds
**Restricted funds**
National Lottery
NCC Jubilee
NCC Seeds
J Clark
Ballinger
Thompsons Prudhoe
Tesco groundwork
Centre Parcs
Hexham Council
SSE
Postcode Neighbourhood Trust
NYCC Summer
Forest school
Albert Hunt
Arnold Clark
PTC Trust
School for Social
Entrepreneurs
Co-op Projects
**Total of funds**|Balance at
1 August
2021
£
4,994
11,801
-
-
-
-
-
-
-
-
-
4,978
1,541
-
-
1,000
-
750
1,210
21,280
26,274|Income
£
9,137
11,054
-
-
-
-
-
-
-
250
250
-
-
4,342
2,000
-
-
-
-
17,896
27,033|Expenditure
£
(2,575)
(6,554)
-
-
-
-
-
-
-
(250)
(250)
(3,908)
(1,541)
-
-
-
-
-
(2,277)
(14,780)
(17,355)|Transfers
in/out
£
-
-
-
-
-
-
-
-
-
-
-
-
-
(4,342)
-
-
-
-
4,342
-
-|Balance at
31 March
2022
£
11,556|
|---|---|---|---|---|---|
||||||16,301
-
-
-
-
-
-
-
-
-
1,070
-
-
2,000
1,000
-
750
3,275
24,396|
||||||35,952|
Page 19
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **11. Summary of funds**
## **Summary of funds - current year**
|General funds
Restricted funds|Balance at
1 August
2021
£
4,994
21,280
26,274|**Balance at 1**
**April 2022**
**£**
**11,556**
**24,396**
**35,952**
Income
£
9,137
17,896
27,033|**Income**
**£**
**19,687**
**34,334**
**54,021**
Expenditure
£
(2,575)
(14,780)
(17,355)|**Expenditure**
**£**
**(2,862)**
**(54,186)**
**(57,048)**
Transfers
in/out
£
-
-
-|**Balance at**
**31 March**
**2023**
**£**
**28,381**
**4,544**
**32,925**|
|---|---|---|---|---|---|
||||||Balance at
31 March
2022
£
11,556
24,396
35,952|
|**Summary of funds - prior year**||||||
|General funds
Restricted funds||||||
## **12. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|Tangible fixed assets
Current assets
Creditors due within one year
**Total**|**Restricted**
**funds**
**2023**
**Unrestricted**
**funds**
**2023**
**£**
**£**
-
469
4,544
32,447
-
(4,535)
4,544
28,381|**Total**
**funds**
**2023**
**£**
**469**
**36,991**
**(4,535)**
**32,925**|
|---|---|---|
Page 20
## **TANGA CLUB**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **12. Analysis of net assets between funds (continued)**
## **Analysis of net assets between funds - prior year**
|Tangible fixed assets
Current assets
Creditors due within one year
**Total**|Restricted
funds
2022
£
555
39,357
(15,516)
24,396|Unrestricted
funds
2022
£
-
-
11,556
11,556|Total
funds
2022
£
555
39,357
(3,960)
35,952|
|---|---|---|---|
Page 21
2023-06-22
## Tanga Club accounts for signing
Final Audit Report
Created: 2023-06-20 By: Claire Bradley (claire.bradley@armstrongwatson.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAXDkKeCZkzqmZMJKD8HmMj1ZmZAttojGr
## "Tanga Club accounts for signing" History
Document created by Claire Bradley (claire.bradley@armstrongwatson.co.uk)
2023-06-20 - 11:48:00 GMT- IP address: 62.89.142.37
Document emailed to northumberlandinclusive@gmail.com for signature
2023-06-20 - 11:50:06 GMT
Email viewed by northumberlandinclusive@gmail.com
2023-06-20 - 20:04:34 GMT- IP address: 66.249.81.196
Signer northumberlandinclusive@gmail.com entered name at signing as Katherine L Miller 2023-06-21 - 16:15:46 GMT- IP address: 185.205.175.205
Document e-signed by Katherine L Miller (northumberlandinclusive@gmail.com) Signature Date: 2023-06-21 - 16:15:48 GMT - Time Source: server- IP address: 185.205.175.205
Document emailed to Simon Turner (simon.turner@armstrongwatson.co.uk) for signature 2023-06-21 - 16:15:49 GMT
Email viewed by Simon Turner (simon.turner@armstrongwatson.co.uk) 2023-06-21 - 16:26:11 GMT- IP address: 31.52.161.131
Document e-signed by Simon Turner (simon.turner@armstrongwatson.co.uk) Signature Date: 2023-06-22 - 08:57:22 GMT - Time Source: server- IP address: 85.118.13.141
Agreement completed.
2023-06-22 - 08:57:22 GMT