Registered charity number 1190930
The AIM Project (A Charitable Incorporated Organisation) Trustees' Report and Financial Statements
31 March 2024
The AIM Project Report and accounts Contents
| Page | |
|---|---|
| Reference and administrative details | 1 |
| Trustees' report | 2 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Comparative statement of financial activities | 7 |
| Statement of financial position | 8 |
| Statement of cash flows | 9 |
| Notes to the financial statements | 10 |
The AIM Project Reference and Administrative Details
Trustees
Julie Postlethwaite (Chair) – Youth Offending and Children’s Services, Wigan (retired) Rebecca Key, Director of Children’s Social Care, Stockport Robin Jordan, Psychologist, Northern Ireland Val Waite, Chief Officer, Learning Inclusion, Children and Families. Leeds City Council Dr Taljinder Basra (appointed 4 April 2024) Samuel Kenneth Leicester (appointed 13 May 2024)
Independent examiners
S.E.A Accountancy Limited Shaw House 1 Shaw Street Ashton-under-Lyne OL6 6QJ
Bankers
National Westminster Bank, Ashton Branch
Registered office
PO Box 778 119 St James Rd Stockport SK4 9QQ
admin@aimproject.org.uk
Website
www.aimproject.org.uk
Registered charity number
1190930
1
The AIM Project Registered number: Trustees' Report
1190930
The Trustees present their report and financial statements of the charity for the year ended 31 March 2024.
The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
Objectives and activities
To advance the education of professionals primarily in the UK, but also internationally, by the provision of advice, information and training to support the professionals who are assessing and working with children, young people who sexually abuse and their families, in developing the child or young person’s personal responsibilities and improved family relationships, to reduce or eliminate the risks they pose to others.
Achievements and performance
Previous 3-year Business Plan from 2021 – 2024
The aim of the previous 3 Year period was to consolidate our previous development work and to focus on supporting the development of practice both nationally and internationally. We were successful in our aim with AIM’s training and resources being increasingly used in a wide range of countries and extensively throughout the UK.
Current 3-year Business Plan from 2024 – 2027
NB: Trustees agreed business plans would run on a calendar year rather than a financial year, so dates have changed to Jan to December.
This 3-year period involves embedding the good practice previously developed and building on this through the provision of additional resources and skills-based training and consultation. Also to use both internal and external research on our models and guidance to evaluate their impact on practice and effective outcomes for children and young people. We will also look to digitalise our resources.
Focus of Year One – Jan 2024 – March 2024
During this time period, we have had our AIM3 and AIM U12s models evaluated which indicates they are making a difference both to practitioners but also to better engagement with children, young people and their families. We are also beginning discussions on digital transformation of our service delivery.
Risks policy
The Trustees consider the risks that the charity is exposed to on a six-monthly basis. This year a significant investment had been made with regard to setting up e-commerce on the website. The Trustees’ decision was based on having sufficient resources to support AIM for a 6-month period, the strength of our income generation in the final half of the previous financial period and the strong demand for our training online and face to face going forward, therefore the risks would be limited.
Public benefit
The Trustees have had regard to the Charity Commission advice on public benefit.
2
The AIM Project Registered number: Trustees' Report
1190930
Financial review
The Project had net incoming resources of £77,750 (2023: £156,219) and had reserves of £617,564 (2023: £539,814), all of which were unrestricted.
The Trustees consider that the Project is in a satisfactory financial position.
Policy on holding funds in reserve
The Trustees have carried out a review and agreed that the Project should in general hold a sum equivalent to six months expenditure in the general fund to cover the ongoing costs and cash-flow requirements of running the Project. At the year end this target was met.
Structure, governance and management
The AIM Project is a registered Charity initially established as an unincorporated organisation by a Deed of Trust on 18th March 2003. It was changed to a Charitable Incorporated Organisation (CIO) on the 19th August 2020 with the following charitable objective:
To advance the education of professionals primarily in the UK, but also internationally, by the provision of advice, information and training to support the professionals who are assessing and working with children, young people who sexually abuse and their families, in developing the child or young person’s personal responsibilities and improved family relationships, to reduce or eliminate the risks they pose to others.
Trustee Recruitment
The existing Board of Trustees identify potential Trustees who have the appropriate skills and knowledge to assist AIM in its work. Potential new Trustees meet with those involved with AIM and are then invited to join the Board of Trustees. There is no time limit attached to being a Trustee.
Trustee Induction & Training
There is a comprehensive introduction to the work of AIM for new Trustees. Relevant training courses and seminars are circulated to Trustees.
Trustees
The following persons served as Trustees during the year:
Julie Postlethwaite (Chair) – Youth Offending and Children’s Services, Wigan (retired) Rebecca Key, Director of Children’s Social Care, Stockport Robin Jordan, Psychologist, Northern Ireland Val Waite, Chief Officer, Learning Inclusion, Children and Families. Leeds City Council Dr Taljinder Basra (appointed 4 April 2024)
Samuel Kenneth Leicester (appointed 13 May 2024)
Trustees' responsibilities
The trustees 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), including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
3
The AIM Project Registered number: Trustees' Report
1190930
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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● state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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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.
Disclosure of information to independent examiner
Each person who was a Trustee at the time this report was approved confirms that:
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so far as he is aware, there is no relevant information of which the charity's independent examiner is unaware; and
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he has taken all the steps that he ought to have taken as a Trustee in order to make himself aware of any relevant audit information and to establish that the charity's independent examiner is aware of that information.
This report was approved by the board on 21 June 2024 and signed by its order.
Julie Postlethwaite 21 June 2024 Trustee
4
The AIM Project Independent examiner's report to the members of The AIM Project
I report on the unaudited financial statements of The AIM Project for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
Responsibilities and basis of report
As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
Having satisfied myself that the accounts of the charity are not required to be audited for this year 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 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.
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
I am qualified to undertake the examination, being a qualified member of the Institute of Chartered Accountants in England and Wales (ICAEW).
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the Charities Act 2011; and
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to prepare accounts which accord with the accounting records, comply with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS102)
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Stephanie Stevens
for and on behalf of S.E.A Accountancy Limited Independent examiner 21 June 2024
Shaw House 1 Shaw Street Ashton-under-Lyne Lancashire OL6 6QJ
5
The AIM Project
Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the year ended 31 March 2024
| Notes Unrestricted Restricted 2024 Total £ £ £ Charitable activities 4 608,519 - 608,519 Total income 608,519 - 608,519 Expenditure on: Charitable activities 5 530,769 - 530,769 Total expenditure 530,769 - 530,769 Net income 77,750 - 77,750 Net movement in funds 77,750 - 77,750 Total funds brought forward 17 539,814 - 539,814 Total funds carried forward 617,564 - 617,564 |
2023 Total £ 662,260 662,260 506,041 506,041 156,219 156,219 383,595 539,814 |
|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All activities derive from continuing operations.
6
The AIM Project
Comparative Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the year ended 31 March 2023
| Donations and legacies Charitable activities Investments Total income Expenditure on: Charitable activities Total expenditure Net income Net movement in funds Total funds brought forward Total funds carried forward |
Unrestricted Restricted 2023 Total £ £ £ - - - 662,260 - 662,260 - - - 662,260 - 662,260 506,041 - 506,041 506,041 - 506,041 156,219 - 156,219 156,219 - 156,219 383,595 - 383,595 539,814 - 539,814 |
2022 Total £ - 594,847 - 594,847 471,350 471,350 123,497 123,497 260,098 383,595 |
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All activities derive from continuing operations.
7
The AIM Project Statement of Financial Position as at 31 March 2024
| Notes Fixed assets Tangible assets 10 Current assets Stocks 11 Debtors 12 Cash at bank and in hand Creditors: amounts falling due within one year 13 Net current assets Net assets Funds Unrestricted funds General funds 17 Total funds |
2024 £ 108 44,578 45,117 655,327 745,022 (127,566) 617,456 617,564 617,564 617,564 |
22,190 102,915 567,345 692,450 (152,881) |
2023 £ 245 539,569 539,814 539,814 539,814 |
|---|---|---|---|
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
The trustees have acknowledged on the balance sheet as at 31 March 2024 their responsibilities for complying with the requirements of the Charities Act 2011 with respect to accounting records and the preparation of accounts.
Julie Postlethwaite Trustee Approved by the board on 21 June 2024
8
The AIM Project Statement of Cash Flows for the year ended 31 March 2024
| Notes Operating activities Surplus for the financial year Adjustments for: Depreciation 10 (Increase)/decrease in stocks 11 Decrease in debtors 12 Decrease in creditors 13 Cash generated by operating activities Investing activities Payments to acquire tangible fixed assets 10 Cash used in investing activities Net cash generated Cash generated by operating activities Cash used in investing activities Net cash generated Cash and cash equivalents at 1 April 2023 Cash and cash equivalents at 31 March 2024 Cash and cash equivalents comprise: Cash at bank |
2024 £ 77,750 287 (22,388) 57,798 (25,315) 88,132 88,132 (150) (150) 88,132 (150) 87,982 567,345 655,327 655,327 |
2023 £ 156,219 358 20,178 10,366 (19,426) 167,695 167,695 - - 167,695 - 167,695 399,650 567,345 567,345 |
|---|---|---|
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The AIM Project Notes to the Accounts for the year ended 31 March 2024
1 Summary of significant accounting policies
Basis of preparation
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)' and Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The charity 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 note(s).
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.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably, and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.
Income received in advance of the provision of specified services it is deferred until the criteria for income recognition is met.
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
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.
Website development expenditure
Website development costs are treated as expenses in the year in which they were incurred.
Allocation and apportionment of costs
Activities have been split between 'Training' and 'Books'. Costs have been directly allocated where possible. Core costs are apportioned based on income levels.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
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.
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The AIM Project Notes to the Accounts for the year ended 31 March 2024
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Individual items over £100 are treated as capital for the purposes of these accounts. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures and equipment
over 3 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Creditors
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction.
At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Nonmonetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Pensions
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Costs are apportioned in line with the activity that the employee is assigned to. Pension costs are only allocated to restricted funds if this is stipulated in the grant agreement.
Legal status of the charity
The charity is a Charitable Incorporated Organisation.
2 Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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The AIM Project Notes to the Accounts for the year ended 31 March 2024
| 3 Net income/ (expenditure) Net income/(expenditure) is stated after charging/(crediting): Depreciation of owned fixed assets Independent examiners' remuneration for independent examination services Other accountancy services Carrying amount of stock sold 4 Charitable activities Unrestricted Restricted £ £ Book sales 93,727 - Checklists (1,570) - Consultations 4,430 - Other charitable income 1,477 - Training 510,455 - 608,519 - 5 Charitable activities costs Unrestricted Restricted £ £ Accountancy fees 3,055 - AIM organised courses 97,349 - Associate trainers fees 176,244 - Bad debts - - Bank charges 2,062 - Consultancy - advice and support 7,200 - Consultancy - IT services 8,420 - Consultancy - training and development - - Depreciation 287 - Development costs for books and training 1,980 - Employers national insurance 5,388 - Insurance 994 - Marketing 2,696 - NSPCC TA HSB costs 5,209 - Other charitable expenses 697 - Other legal and professional fees 1,828 - Pension 25,354 - Printing, postage and stationery 1,107 - Production of books 67,376 - Software 136 - Subscriptions 1,019 - Telephone 394 - Travel and subsistence 19,408 - Wages and salaries 102,566 - 530,769 - 6 Charitable activities costs - by activity Direct costs Support costs (see note 7) £ £ Training 371,564 65,582 Book sales 80,532 11,571 452,096 77,153 |
2024 £ 287 550 2,505 44,578 Total 2024 £ 93,727 (1,570) 4,430 1,477 510,455 608,519 2024 £ 3,055 97,349 176,244 - 2,062 7,200 8,420 - 287 1,980 5,388 994 2,696 5,209 697 1,828 25,354 1,107 67,376 136 1,019 394 19,408 102,566 530,769 Total 2024 £ 437,146 92,103 529,249 |
2023 £ 358 500 1,912 22,190 2023 £ 115,052 2,480 3,055 1,302 540,371 662,260 2023 £ 2,412 51,258 223,871 - 1,241 7,852 8,173 22,917 358 1,390 2,776 1,380 540 10,000 140 2,384 4,955 1,587 53,072 248 5,027 336 27,234 76,890 506,041 Total 2023 £ 441,092 64,949 506,041 |
|---|---|---|
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The AIM Project Notes to the Accounts for the year ended 31 March 2024
| 7 Support costs Training Book sales |
Premises costs £ - - - |
Admin costs (including admin staff) £ 62,140 10,964 73,104 |
Governance £ 3,442 607 4,049 |
Total 2024 £ 65,582 11,571 77,153 |
|---|---|---|---|---|
8 Trustees' remuneration and benefits
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 (2023 : nil).
Trustees' expenses
No trustees' were paid expenses for the year ended 31 March 2024 (2023 : nil).
| 9 Staff costs Wages and salaries Social security costs Other pension costs Average number of employees during the Administration Charitable activities |
Unrestricted £ 102,566 5,388 25,354 133,308 year |
Restricted £ - - - - |
Total 2024 £ 102,566 5,388 25,354 133,308 Number 2 1 3 |
Total 2023 £ 76,890 2,776 4,955 84,621 Number 2 1 3 |
|---|---|---|---|---|
No employees received emoluments in excess of £60,000.
10 Tangible fixed assets
| Cost or valuation At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 Carrying amount At 31 March 2024 At 31 March 2023 11 Stocks 2024 £ Stock of books 44,578 |
Fixtures and equipment At cost £ 987 150 1,137 742 287 1,029 108 245 2023 £ 22,190 |
|---|---|
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The AIM Project Notes to the Accounts
for the year ended 31 March 2024
| 12 Debtors Trade debtors Prepayments Accrued income 13 Creditors: amounts falling due within one year Trade creditors Other creditors Accruals Deferred income |
2024 £ 39,592 5,475 50 45,117 2024 £ 13,565 222 6,722 107,057 127,566 |
2023 £ 96,077 5,482 1,356 102,915 2023 £ 11,885 200 4,420 136,376 152,881 |
|---|---|---|
14 Movement in deferred income
Income is deferred based on the service delivery of projects.
The movement in deferred income is below:
| Training Book sales Consultations Checklists 15 Movement in deferred income - prior year Training Book sales Consultations Checklists 16 Analysis of net assets between funds Fixed assets Current assets Current liabilities |
2023 £ 116,958 10,138 2,080 7,200 136,376 2022 £ 131,874 4,856 2,715 12,000 151,445 Unrestricted £ 108 745,022 (127,566) 617,564 |
Released £ (116,958) (10,138) (2,080) (7,200) (136,376) Released £ (131,874) (4,856) (2,715) (12,000) (151,445) Restricted £ - - - - |
Deferred £ 98,698 7,499 860 - 107,057 Deferred £ 116,958 10,138 2,080 7,200 136,376 2024 £ 108 745,022 (127,566) 617,564 |
2024 £ 98,698 7,499 860 - 107,057 2023 £ 116,958 10,138 2,080 7,200 136,376 2023 £ 245 692,450 (152,881) 539,814 |
|---|---|---|---|---|
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The AIM Project Notes to the Accounts for the year ended 31 March 2024
| Movement in total funds Unrestricted funds General fund Total unrestricted funds Restricted funds Total funds |
At 1 April 2023 £ 539,814 539,814 539,814 |
Net movement in funds £ 77,750 77,750 77,750 |
Transfers between funds £ - - - |
At 31 March 2024 £ 617,564 617,564 617,564 |
|---|---|---|---|---|
17 Movement in total funds
18 Purpose of funds
Unrestricted funds
These funds are held for meeting the objectives of the charity and to provide reserves for future activities. Subject to charity legislation, they are free from all restrictions on their use.
| 19 Net movement in funds General fund Total unrestricted funds Total restricted funds Total funds 20 Comparative movement in total funds Unrestricted funds General fund Total unrestricted funds Restricted funds Total funds 21 Comparative net movement in funds Unrestricted funds General fund Total funds |
At 1 April 2022 £ 383,595 383,595 383,595 |
Incoming resources £ 608,519 608,519 - 608,519 Net movement in funds £ 156,219 156,219 156,219 Incoming resources £ 662,260 662,260 662,260 |
Resources expensed £ (530,769) (530,769) - (530,769) Transfers between funds £ - - - Resources expensed £ (506,041) (506,041) (506,041) |
Movement in funds £ 77,750 77,750 - 77,750 At 31 March 2023 £ 539,814 539,814 539,814 Movement in funds £ 156,219 156,219 156,219 |
|---|---|---|---|---|
22 Presentation currency
The financial statements are presented in Sterling.
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The AIM Project Notes to the Accounts for the year ended 31 March 2024
23 Legal form of entity
The AIM Project is a Charitable Incorporated Organisation registered in England.
24 Principal place of operation
The address of the charity's principal place of operation is:
PO Box 778 119 St James Rd Stockport SK4 9QQ
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The AIM Project
Detailed Statement of Financial Activities for the year ended 31 March 2024
This schedule does not form part of the statutory accounts
| INCOME AND ENDOWMENTS Charitable activities Book sales Checklists Consultations Other charitable income Training Total income EXPENDITURE Charitable activities costs Accountancy fees AIM organised courses Associate trainers fees Bad debts Bank charges Consultancy - advice and support Consultancy - IT services Consultancy - training and development Depreciation Development costs for books and training Employers national insurance Insurance Marketing NSPCC TA HSB costs Other charitable expenses Other legal and professional fees Pension Printing, postage and stationery Production of books Software Subscriptions Telephone Travel and subsistence Wages and salaries Total expenditure Net income |
Unrestricted £ 93,727 (1,570) 4,430 1,477 510,455 608,519 608,519 3,055 97,349 176,244 - 2,062 7,200 8,420 - 287 1,980 5,388 994 2,696 5,209 697 1,828 25,354 1,107 67,376 136 1,019 394 19,408 102,566 530,769 530,769 77,750 |
Restricted £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Total 2024 £ 93,727 (1,570) 4,430 1,477 510,455 608,519 608,519 3,055 97,349 176,244 - 2,062 7,200 8,420 - 287 1,980 5,388 994 2,696 5,209 697 1,828 25,354 1,107 67,376 136 1,019 394 19,408 102,566 530,769 530,769 77,750 |
2023 Total £ 115,052 2,480 3,055 1,302 540,371 662,260 662,260 2,412 51,258 223,871 - 1,241 7,852 8,173 22,917 358 1,390 2,776 1,380 540 10,000 140 2,384 4,955 1,587 53,072 248 5,027 336 27,234 76,890 506,041 506,041 156,219 |
|---|---|---|---|---|
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