The Charity Registration Number is :- 1193772
Make Space for Girls
Report and Accounts 31 December 2023
## **Make Space for Girls**
## **Report and accounts for the year ended 31 December 2023**
## **Contents**
||**Page**||
|---|---|---|
|**Charity Information**||1|
|**Trustees' Annual Report**||1|
|**Statement of Trustees' Responsibilities**||7|
|**Report of the Independent Examiner**||8|
|**Statement of Financial Activities**||10|
|**Balance Sheet**||12|
|**Notes to the Accounts**||13|
## **Make Space for Girls**
## **Trustees' Annual Report for the year ended 31 December 2023**
The Trustees present their Report and Accounts for the year ended 31 December 2023.
This was the third year of activity for Make Space for Girls. This Report looks at what the Charity has achieved over the reporting period, including the success of key activities and the benefits that the Charity has brought to those groups of people that it has been set up to help. This review also assists the Trustees in ensuring that the Charity’s aims, objectives and activities remain focused on its stated purposes.
Throughout the year, many people have contributed time, services, advice and money towards our work. We are very grateful to all of them.
## **Reference and administrative details**
## _**The Charity name**_
The legal name of the Charity is Make Space for Girls.
## _**The Charity's areas of operation and UK charitable registration**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1193772.
The Charity does not operate in any overseas jurisdictions.
## _**Legal structure of the Charity**_
The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the Charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW).
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by charity law.
The Trustees are all individuals.
## _**The principal operating address, telephone number, email and web addresses of the Charity are:**_
3 Gentle Street Frome, Somerset BA11 1JA Telephone: 01373 451318
Email Address: makespaceforgirls@gmail.com Web address: makespaceforgirls.co.uk
## _**The Trustees in office on the date the Report was approved were:-**_
Nadine Grant-Peters (appointed 23 May 2024) Jennifer Small (appointed 23 May 2024) Natalie Louise Howden (appointed 23 May 2024) Margaret Koudelkova (appointed 23 May 2024) Sian Louise Kilkenny Siddiqi (appointed 4 January 2024)
Honor Marina Rhodes OBE (appointed 12 December 2023) Caroline Millar
## _**The following persons served as Trustees during the year ended 31 December 2023:-**_
The Trustees who served as a Trustee in the reporting period, and, if applicable, their dates of appointment or resignation during the year were:
_**Name Appointed Resigned/Retired**_ Honor Marina Rhodes OBE 12 December 2023 Caroline Millar Susannah Walker 31 December 2023 Isobel Eaton 02 December 2023 Imogen Clark 31 October 2023
All of the Trustees are also members of the Charity.
1
## **Make Space for Girls**
## **Trustees' Annual Report for the year ended 31 December 2023**
## _**The purposes of the Charity as set out in its governing document**_
The objects of the CIO are the promotion of equality and diversity in all and any of England, Scotland, Wales and Northern Ireland for the public benefit in particular for the benefit of girls and young women in the reduction and elimination of discrimination on grounds of gender in the provisions of play, leisure and recreational facilities including by:
(A) the advancement of education and raising awareness;
(B) the conducting or commissioning of research and publishing the results to interested parties and the public;
(C) influencing public authorities, businesses, charities, trusts and other organisations involved in the provision of play, leisure and recreational facilities on how they can promote the inclusion of girls and young women;
(D) providing a platform to ensure that the voices of girls and young women are heard in decision making that will affect the provisions of play, leisure and recreational facilities; and
(E) promoting attitudes, customs and practices in favour of equality and the inclusion of the needs of girls and young women in the planning, development, use and maintenance of play, leisure and recreational facilities.
## _**The main activities undertaken in relation to those purposes and to further the Charity's purpose for the public benefit the year**_
“ _I think everything’s really tailored for boys and that you need things really for girls_ .”
As this teenage girl expresses very clearly, teenage facilities in parks and other public spaces don’t work for girls. The vast majority of what is provided – skate parks, bike tracks, basketball courts and fenced pitches (also known as multi-use games areas or MUGAs) – are dominated by boys, and so girls are left with nowhere to go and nothing to do. And their voices are rarely heard.
This is the situation that Make Space for Girls exists to change. We want to make parks and other public spaces safer, more attractive and more welcoming to teenage girls. We work to raise awareness of the current inequality and to pilot meaningful engagement, better design and interventions which will give teenage girls the outdoor spaces they need and want.
## **Our Vision, Mission and Values**
The Trustees adopted the following as the Charity’s vision, mission and values:
**Our Vision** : We want parks and similar public spaces to be as welcoming to girls and young women as they are to boys and young men.
**Our Mission** : We will use research, engagement and education to campaign and drive an approach to the planning, commissioning and development of parks and similar public spaces that recognises the different needs of girls and young women and find ways to meet those needs. **Our Values** : our work is driven by the following values:
- Evidence-based: research and data guide all aspects of our work.
- Engagement: the voices of girls and young women are at the centre of what we do.
- Equality and Inclusion: the needs of girls and young women from all backgrounds must be understood.
## **Our strategy**
During 2023, the Charity’s strategy was to prioritise the following areas of action.
## _Raising Awareness_
For change to happen, people need to know about the issue. Currently, the disadvantages that girls and young women face in public space are not often seen. Raising awareness is core to our campaign.
## _Engagement_
It’s essential that we talk to teenage girls. As our key beneficiaries, we need to know what they want and think. At the same time, we are also developing the best practice for doing this, to ensure that engaging with girls and young women becomes the norm.
2
## **Make Space for Girls**
## **Trustees' Annual Report for the year ended 31 December 2023**
## _Research_
Our approach is evidence-based but there is currently a big data gap around teenage girls in parks and public spaces, so we both engage in research ourselves and collaborate with others on relevant work.
## _Policy Change_
Influencing the policy and guidance which affects how spaces are designed and built has the potential to create change nationwide.
## _Creating Better Spaces_
The end goal of our campaign is for there to be spaces designed by and for teenage girls across the country.
## _Public Benefit_
The Objectives, Activities and Achievement and Performance sections of this Report set out the activities that the Charity undertakes for the public benefit. The Trustees confirm that they have complied with the duty in section 15(5) of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission in determining the activities undertaken by the Charity.
## _**The contribution of volunteers during the year**_
The principal volunteer during the period ending 31 December 2023 was Imogen Clark who, as a Trustee, undertook core project and administrative work for the Charity on a voluntary basis. Susannah Walker, also as a Trustee, was paid during this period for communications, fundraising and research services, with agreement from the Charity Commission, but also undertook administrative and project work on a voluntary basis.
## _**The main achievements and performance of the Charity during the year and the difference the Charity's performance has made to the beneficiaries of the Charity and wider society**_
## **Achievements and Performance**
All our activities are focused on campaigning to make parks and similar public spaces more welcoming to teenage girls and are undertaken to further the Charity’s charitable purposes for the public benefit. Our main activities in 2023 are described below.
## _Raising Awareness_
At the start of 2023 we launched our redesigned website. This was specifically designed to enable both stakeholders and members of the public to find the information they need, whether that’s a basic introduction, a detailed report, engagement resources or examples of case studies. Our web traffic has increased significantly as a result, but more importantly people report that they are able to use our recommendations and resources without ever contacting us directly, enabling us to make the most of staff time.
It’s particularly important for us to reach developers, architects, designers and councils, ensuring that the needs of teenage girls are considered from project inception to final design. In the last year we have given presentations to over 50 organisations, reaching more than two thousand decision makers. A high-profile example was the presentation that we gave for Homes England in January, which reached over 450 stakeholders from councils and social housing bodies. Our campaign has also been featured in specialist publications such as _RIBA Journal_ , _Pro Landscaper_ , and _Design Week_ .
The impact of this is wide-ranging. At least sixteen councils across the UK have written our work into policies, designs, tenders and council motions this year. In addition, more than one in ten of the submissions for the Parliamentary Inquiry into Children, Young People and the Built Environment referenced either our work or projects we had been involved in.
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## **Make Space for Girls**
## **Trustees' Annual Report for the year ended 31 December 2023**
We are also bringing the campaign to a wider audience. In 2023 we’ve appeared on the _Today Programme_ and _Jeremy Vine_ on BBC Radio, television news in Manchester and the South West, as well as many local radio stations. We have over 25,000 followers across social media and some of our posts attract hundreds of thousands of views.
## _Engagement_
In 2023 we spoke to over 180 teenage girls in eleven different places across the country, working with councils, universities and developers. These girls and young women are having their voices heard, often for the first time, and discovering they can have an influence on the places they live in. This empowers them and gives them a real stake in their home area. But they are not the only beneficiaries. Girls across the UK will benefit as other engagement work builds on the good practice that we have established.
Our major projects included Researchers-in-Residence, run jointly with the LSE and Countryside, which empowered participants to be peer researchers into their local public spaces, and created a template for a curriculum which can be used elsewhere. Greenspace and Us 2, commissioned by Natural England, worked with a diverse group of girls to find out more about how they wanted to access nature and to co-design a space in their local park.
## _Research_
Research is a key part of our impact. Statistics make the scale of the problem clear – and more difficult to ignore. The data being produced by us and others is a really important tool for persuading councils, developers and sporting bodies to make the changes we are asking for.
This year we created our own research with Parkwatch, a citizen project. We asked our supporters to count who was using the teenage facilities in their local park over a weekend in May. This produced the first ever data on how teenagers use parks. And the results were shocking – 90% of the facilities are 90% used by boys and young men. These results got significant traction on social media as well as coverage on TV and radio.
In addition, we have completely rewritten and updated our Research Report and worked with a number of universities and research projects across the country.
## _Policy Change_
An emerging challenge this year has been understanding and influencing the many pieces of policy and guidance which can affect how public spaces are commissioned, designed and built.
The biggest project this year was being one of the partners (along with Leeds University, West Yorkshire Combined Authority and the Green Flag Awards) who helped create the Safer Parks Guidance on how to improve the safety of women and girls in these spaces, work which is being widely distributed and adopted.
Our work in this area is diverse and evolving but this year has also included:
- Presenting to the All Party Parliamentary Group on Parks and Green Spaces and the Women’s Safety Parliamentary Round Table;
- Input into the draft of the Sport England Active Environment guidance, ensuring that women’s and girls' safety was included as a core consideration; and
- Providing input for bodies such as the Landscape Institute, Keep Britain Tidy, Fields in Trust and RoSPA to bring a greater awareness of the needs of girls and young women to their work.
Although policy work can be diffuse and long term, it also offers the potential for the greatest possible impact.
## _Creating Better Spaces_
A core goal for the Charity is that better spaces are built for teenage girls across the country, and we are working on a number of projects to further this, but these are often long-term.
This is why we were particularly pleased to see two play areas co-designed with teenage girls installed in Bradford during 2023, as a result of a project with Join Us: Move Play and Bradford Council, primarily funded by Sport England. The results are spaces where girls don’t just have the facilities which they designed and want to use, but where they also feel a sense of ownership and empowerment.
4
## **Make Space for Girls**
## **Trustees' Annual Report for the year ended 31 December 2023**
## _**Fundraising activities during the year**_
The Charity actively solicits donations from individuals using the “Givey” platform. We are also very grateful to individuals who have undertaken fundraising activities for us. All donations are very gratefully received. We do not sub-contract any fundraising activities to a third party and whilst we are not registered with the Fundraising Regulator, we will be guided by the Code of Fundraising Practice in any fundraising activity. We received no complaints about our fundraising activity.
## **Structure, governance and management of the Charity**
## _**The methods used to recruit and appoint new Charity Trustees**_
Apart from the first Charity Trustees, Susannah Walker and Imogen Clark, every Trustee must be appointed for a term of 3 years by a resolution passed at a properly convened meeting. In selecting individuals for appointment as Charity Trustees, the Trustees must have regard to the skills, knowledge and experience needed for the effective administration of a CIO.
The Trustees will make available to each new Charity Trustee on or before their appointment a copy of the current version of the constitution and a copy of the Charity’s latest Trustee Annual Report and Financial Statements.
_**Bankers**_ The Co-operative Bank PLC, 1 Balloon Street, Manchester _**Accountants**_ JLM Bookkeeping
## **Financial review**
## _**The Charity's financial position at the end of the year ended 31 December 2023**_
The financial position of the Charity at 31 December 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:
|**Net income**
Unrestricted Revenue Funds available for
the general purposes of the Charity
Restricted Revenue Funds
**Total Funds**|**2023**
**£**
17,461
28,018
-
28,018|**2022**
**£**
1,612|
|---|---|---|
|||10,389
168
10,557|
5
## **Make Space for Girls**
## **Trustees' Annual Report for the year ended 31 December 2023**
## _**Financial review of the position at the reporting date, 31 December 2023**_
The Trustees consider the financial performance by the Charity during the year to have been satisfactory, generating net income of £17,461 in the year resulting in unrestricted funds of £28,018 to carry forward. This amount is greater than our stated reserves policy below whereby the Trustees aim to carry three months of operating costs in reserve.
The Charity received one restricted grant during the year to 31 December 2023 from the Sweaty Betty Foundation in order to publish the Parkwatch Report.
All money from this funding was spent during the financial year.
The Trustees consider it appropriate to expense all costs relating to the development of the website, reflecting its purpose to act as a resource for enabling our charitable objectives.
## _**Policies on reserves**_
The Trustees aim to keep reserves equal to at least three months of the running costs of the Charity.
## _**Availability and adequacy of assets of each of the funds**_
The Board of Trustees is satisfied that the Charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## **Details of The Independent Examiner**
Matthew Brown, Member of CPFA Bluecoat Chambers College Lane Liverpool L1 3BZ
6
## **Make Space for Girls**
## **Trustees' Annual Report for the year ended 31 December 2023**
## **Statement of Trustees' Responsibilities**
The Charity's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008 and to prepare the financial statements according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019 (the SORP).
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity as at the end of the financial year and of the surplus or deficit of the Charity. In preparing those financial statements the Trustees are required to:
- prepare the accounts in accordance with United KingdomGenerally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law);
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Charity will continue in business; and
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statement.
The law requires that the Trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of the surplus or deficit of the Charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and which are sufficient to show and explain the Charity's transactions and enable them to ensure that the financial statements comply with regulations made under 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.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This Report was approved by the Board of Trustees on 20 September 2024.
Caroline Millar Trustee
7
## **Make Space for Girls**
## **Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 December 2023**
I report to the Trustees on my examination of the financial statements of the charity on pages 10 to 20 for the year ended 31 December 2023 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102 (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019 (the SORP), published by the Charity Commission in England & Wales (CCEW), and under the historical cost convention and the accounting policies set out on page 13.
## _**Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report**_
As described on page 7, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Act and all other applicable law and with United Kingdom Generally Accepted Accounting Practice applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Act does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:
a) examine the financial statements of the charity under Section 145 of the Act; and
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## _**Basis of Independent Examiner's Statement and scope of work undertaken**_
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide.
Consequently, I do not express an audit opinion on the view given by the financial statements and, in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
8
## **Make Space for Girls**
## _**Independent Examiner's Statement, Report and Opinion**_
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination and can confirm that:
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable; and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- accounting records were not kept in respect of the charity as required by Section 130 of the Act;
- the financial statements do not accord with those records;
- the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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
- have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019) (the SORP).
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 financial statements to be reached.
Signed:
Matthew Brown - Independent Examiner
CPFA Bluecoat Chambers College Lane Liverpool L1 3BZ
This report was signed on 20th September 2024
9
## **Make Space for Girls - Statement of Financial Activities for the year ended 31 December 2023**
## _**Statement of Financial Activities for the year ended 31 December 2023**_
|**Income & Endowments from:**
Donations & Legacies
Charitable activities
**Total income**
**Expenditure on:**
Charitable activities
**Total expenditure**
**Net income for the year**
**Net income after transfers**
**Net movement in funds**
**Reconciliation of funds:-**
**Total funds brought forward**
**Total funds carried forward**|**Current Year**
**Unrestricted**
**Funds**
**2023**
**£**
7,144
41,586
**48,730**
31,101
**31,101**
**17,629**
**17,629**
**17,629**
10,389
**28,018**|**Current Year**
**Restricted**
**Funds**
**2023**
**£**
8,420
-
**8,420**
8,588
**8,588**
**(168)**
**(168)**
**(168)**
168
**-**|**Current Year**
**Total Funds**
**2023**
**£**
**15,564**
**41,586**
**57,150**
**39,689**
**39,689**
**17,461**
**17,461**
**17,461**
**10,557**
**28,018**|**Prior Year**
**Total Funds**
**2022**
**£**
1,860
16,093|
|---|---|---|---|---|
|||||**17,953**|
|||||16,341|
|||||**16,341**|
||||||
|||||**1,612**|
|||||**1,612**|
|||||**1,612**
8,945
**10,557**|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required.
All activities derive from continuing operations.
## **The notes attached on pages 13 to 20 form an integral part of these accounts.**
10
## **Make Space for Girls - Statement of Financial Activities for the year ended 31 December 2023**
## **Revenue accumulated funds**
|**Unrestricted**
**Funds**
**2023**
Accumulated funds brought forward
**£**
10,389
Recognised gains and losses before
17,629
transfers
**28,018**
**Closing revenue funds**
**28,018**
**Summary of funds**
**Unrestricted**
**and**
**Designated funds**
**2023**
**£**
Revenue accumulated funds
28,018|**Restricted**
**Funds**
**2023**
**£**
168
(168)
**-**
**-**
**Restricted**
**Funds**
**2023**
**£**
-|**Total**
**Funds**
**2023**
**£**
10,557
17,461
**28,018**
**28,018**
**Total**
**Funds**
**2023**
**£**
**28,018**|**Last Year**
**Total Funds**
**2022**
**£**
**8,945**
1,612|
|---|---|---|---|
||||**10,557**|
||||**10,557**|
||||**Last Year**
**Total Funds**
**2022**
**£**
10,557|
## **The notes attached on pages 13 to 20 form an integral part of these accounts.**
11
## **Make Space for Girls - Balance Sheet as at 31 December 2023**
|**Current assets**
**Notes**
Debtors
8
Cash at bank and in hand
**Total current assets**
**Creditors: amounts falling due within**
**one year**
9
**Net current assets**
**The total net assets of the charity**
**The total net assets of the charity are funded by the**
**Restricted funds**
Restricted Revenue Funds
12
**Unrestricted Funds**
Unrestricted Revenue Funds
12
**Total charity funds**|**2023**
**£**
965
6,300
28,024
4,991
28,989
11,291
(971)
(734)
28,018
**28,018**
**funds of the charity, as follows:**
-
168
-
28,018
10,389
28,018
**28,018**|**2022**
**£**
10,557
**10,557**
168
10,389
**10,557**|
|---|---|---|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SoFA.
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 9.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
**Caroline Millar**
Trustee
Approved by the Board of Trustees on 20 September 2024
**The notes attached on pages 13 to 20 form an integral part of these accounts.**
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## **Make Space for Girls**
## **Notes to the Accounts for the year ended 31 December 2023**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102 (effective 1st January 2016) and FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019 (the SORP), published by the Charity Commission in England & Wales.
## **Going Concern**
There are no uncertainties about going concern.
## **Prior Period Adjustments**
Website development costs of £4,644 shown under assets in 2022 have been expensed in the year ended 31 December 2022. Costs incurred on website development of £4,915 in the year ended 31 December 2023 have also been expensed.
## **Risks and future assumptions**
The charity is a public benefit entity.
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.
## _**Policies relating to assets, liabilities and provisions and other matters**_
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Creditors and provisions**
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.
## **Cash and bank balances**
Cash held by the Charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity.
There are no designated funds.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor. There are no endowment funds.
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## **Make Space for Girls**
## **Notes to the Accounts for the year ended 31 December 2023**
## **2 Winding up or dissolution of the Charity**
If upon winding up or dissolution of the Charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the Charity.
## **3 Significance of financial instruments to the Charity's position**
There are no significant implications of such matters.
## **4 Net surplus before tax in the financial year**
|**Net surplus before tax in the financial year**|||
|---|---|---|
||**2023**|**2022**|
||**£**|**£**|
|The net surplus before tax in the financial year is stated after charging:|||
|Trustees' remuneration|12,825|10,156|
## **5 The contribution of volunteers**
The Charity depends on the support of its volunteers, which is much appreciated.
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
## **6 Remuneration and payments to Trustees and persons connected with them**
|**_Remuneration payable to Trustees or connected persons_**
S Walker
**Total remuneration**|**2023**
**2022**
**£**
**£**
12,825
10,156|
|---|---|
||**12,825**
**10,156**|
Susannah Walker, also as a Trustee, was paid during this period for communications, fundraising and research services, with agreement from the Charity Commission, but also undertook administrative and project work on a voluntary basis.
|**_Employer's National Insurance contributions on above remuneration_**
S Walker
**_Pension payments relating to Trustees or connected persons_**
S Walker|**2023**
**2022**
**£**
**£**
649
-|
|---|---|
||**649**
**-**|
||**2023**
**2022**
**£**
**£**
184
-|
||**184**
**-**|
14
## **Make Space for Girls**
## **Notes to the Accounts for the year ended 31 December 2023**
## **7 Trustees' expenses**
The expenses reimbursed to Trustees, or paid directly to third parties, in the current or prior year, was as shown below.
The amount reimbursed to Trustees
||**2023**|**2022**|
|---|---|---|
||**£**|**£**|
||2,568|-|
The nature of the Trustees' expenses was the reimbursement of travel and subsistence costs incurred in carrying out their duties.
The number of Trustees to whom expenses were reimbursed was: 2
## **8 Debtors**
|Trade debtors
Prepayments and accrued income
Other debtors
**Creditors: amounts falling due within one year**
Trade creditors
Accruals
Other creditors
**Income and Expenditure account summary**
**At 1 January 2023**
Surplus after tax for the year
**At 31 December 2023**|**2023**
**£**
-
538
427
**965**
**2023**
**£**
-
900
71
**971**
**2023**
**£**
10,557
17,461
**28,018**|**2022**
**£**
6,300
-
-
**6,300**
**2022**
**£**
734
-
-
**734**
**2022**
**£**
8,945
1,612
**10,557**|
|---|---|---|
## **9 Creditors: amounts falling due within one year**
## **10 Income and Expenditure account summary**
## **11 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 December 2023**
Current Assets
Current Liabilities
**At 1 January 2023**
Current Assets
Current Liabilities|**Unrestricted**
**funds**
**£**
28,989
(971)
**28,018**
**Unrestricted**
**funds**
**£**
11,123
(734)
**10,389**|**Designated**
**funds**
**£**
-
**-**
**Designated**
**funds**
**£**
-
-
**-**|**Restricted**
**funds**
**£**
-
-
**-**
**Restricted**
**funds**
**£**
168
-
**168**|**Total**
**Funds**
**£**
**28,989**
**(971)**
**28,018**
**Total**
**Funds**
**£**
**11,291**
**(734)**
**10,557**|
|---|---|---|---|---|
15
## **Make Space for Girls**
## **Notes to the Accounts for the year ended 31 December 2023**
## **12 Change in total funds over the year as shown in Note 11, analysed by individual funds**
|**12 **|**Change in total funds over the year as shown in Note 11, analys**|**Change in total funds over the year as shown in Note 11, analys**|**ed by individu**|**ed by individu**|**al funds**||
|---|---|---|---|---|---|---|
||**Funds brought**||**Movement in**||**Transfers**|**Funds carried**|
||**forward from**||**funds in**|**2023**|**between**|**forward to**|
|||**2022**|||**funds in 2023**|**2024**|
||||**See Note**|**13**|**See Note 0**||
|||**£**|**£**||**£**|**£**|
||**_Unrestricted and designated funds:_**||||||
||Unrestricted Revenue Funds|10,389|17,629||**-**|**28,018**|
||**Total unrestricted and designated funds**|**10,389**|**17,629**||**-**|**28,018**|
||**_Restricted funds:_**||||||
||Sundry other funds|168||(168)|-|**-**|
||**Total restricted funds**|**168**||**(168)**|**-**|**-**|
||||||||
||**Total Charity funds**|**10,557**|**17,461**||**-**|**28,018**|
|**13**|**Analysis of movements in funds over the year as shown in Note**||**12**||||
|**_Unrestricted and designated funds:_**
Unrestricted Revenue Funds
**_Restricted funds:_**
Sweaty Betty Foundation
Sundry other funds|**Income**
**2023**
**£**
48,730
8,420
-
**57,150**|**Expenditure**
**2023**
**£**
(31,101)
(8,420)
(168)
**(39,689)**|**Other**
**Gains &**
**Losses**
**2023**
**£**
-
-
-
**-**|**Movement**
**in funds**
**2023**
**£**
**17,629**
**-**
**(168)**
**17,461**|
|---|---|---|---|---|
**The purposes for which the funds 14 as detailed in note 12 are held by the Charity are:**
## _**Unrestricted and designated funds:**_
## _**Unrestricted Revenue Funds**_
These funds are held for the meeting the objectives of the Charity, and to provide reserves for future activities, and, subject to charity legislation, are free from all restrictions on their use.
## _**Restricted funds:**_
Sweaty Betty Foundation Sundry other funds
Funding to complete the Parkwatch report.
The completion of communication solutions work.
## **15 Ultimate controlling party**
The Charity is under the control of its legal members.
16
## **Make Space for Girls**
## **Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015**
## _**This analysis is classified by conventional nominal descriptions and not by activity**_
|**16**
**Donations, Grants and Legacies**
**Current Year**
**Unrestricted**
**Funds**
**2023**
**£**
**Donations and gifts from individuals**
Small donations individually less than £1,000
3,144
**Total donations and gifts from**
**individuals**
**3,144**
**Current Year**
**Unrestricted**
**Funds**
**2023**
**Revenue grants and donations from**
**£**
**non public bodies**
Small grants individually less than £1,000
4,000
Sweaty Betty Foundation
-
**Total private sector revenue grants**
**4,000**
**Total Donations, Grants and**
**Legacies**
**7,144**
**17Income from charitable activities - Trading Activities**
**_Current year_**
**Current Year**
**Unrestricted**
**Funds**
**Primary purpose and ancillary trading**
T Shirt sales
**Total Primary purpose and ancillary**
**trading**
**2023**
**£**
116
**116**|**Current Year**
**Unrestricted**
**Funds**
**2023**
**£**
3,144|**Current Year**
**Restricted**
**Funds**
**2023**
**£**
-|**Current Year**
**Total Funds**
**2023**
**£**
**3,144**
**3,144**
**Current Year**
**Total Funds**
**2023**
**£**
**4,000**
**8,420**
**12,420**
**15,564**
**Current Year**
**Total Funds**
**2023**
**£**
**116**
**116**|**Prior Year**
**Total Funds**
**2022**
**£**
1,860|
|---|---|---|---|---|
||**3,144**|**-**||**1,860**|
|||**Current Year**
**Restricted**
**Funds**
**2023**
**£**
-
8,420
**8,420**
**8,420**
**Current Year**
**Restricted**
**Funds**
**2023**
**£**
-
**-**||**Prior Year**
**Total Funds**
**2022**
**£**
-
-
**-**
**1,860**
**Prior Year**
**Total funds**
**2022**
**£**
93
**93**|
17
## **Make Space for Girls**
## **Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015**
## **18 Charitable income from funders**
|**Current Year**
**Unrestricted**
**Funds**
**2023**
**£**
**Contractual payments from public**
**bodies to fund charitable activities**
Homes England
8,500
Oxfordshire County Council
5,600
**Total contractual payments from**
**public bodies**
**14,100**
**Current Year**
**Unrestricted**
**Funds**
**2023**
**£**
**Contractual payments from non public**
**bodies to fund charitable activities**
Small payments individually less than
£1,000
12,870
LSE Enterprise
13,000
Ballymore (Enterprise) Limited
1,500
**Total contractual payments from non**
**public bodies**
**27,370**
**Current Year**
**Unrestricted**
**Funds**
**2023**
**£**
**Total charitable income from funders:**
**Current year – income from funders**
**41,470**
**19 Total income from charitable activities**
**_Current Year_**
**Current Year**
**Unrestricted**
**Funds**
**2023**
**£**
**Total income from charitable trading**
116
**Income from funders**
41,470
**Total from charitable activities**
**41,586**|**Current Year**
**Restricted**
**Funds**
**2023**
**£**
-
-
**-**
**Current Year**
**Restricted**
**Funds**
**2023**
**£**
-
-
-
**-**
**Current Year**
**Restricted**
**Funds**
**2023**
**£**
**-**
**Current Year**
**Restricted**
**Funds**
**2023**
**£**
-
-
**-**|**Current Year**
**Total Funds**
**2023**
**£**
8,500
5,600
**14,100**
**Current Year**
**Total Funds**
**2023**
**£**
12,870
13,000
1,500
**27,370**
**Current Year**
**Total Funds**
**2023**
**£**
**41,470**
**Current Year**
**Total Funds**
**2023**
**£**
**116**
**41,470**
**41,586**|**Prior Year**
**Total Funds**
**2022**
**£**
-
-|
|---|---|---|---|
||||**-**|
||||**Prior Year**
**Total Funds**
**2022**
**£**
16,000
-
-|
||||**16,000**|
||||**Prior Year**
**Total Funds**
**2022**
**£**
**16,000**
**Prior Year**
**Total Funds**
**2022**
**£**
93
16,000
**16,093**|
18
## **Make Space for Girls**
## **Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015**
## **20 Expenditure on charitable activities - Direct spending**
|**Current Year**
**Current Year**
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2023**
**2023**
**£**
**£**
Parkwatch
-
7,733
Cost of charitable activities
4,167
168
**Total direct spending**
**4,167**
**7,901**
**21 Expenditure on charitable activities - Charitable trading**
**Current Year**
**Current Year**
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2023**
**2023**
**£**
**£**
Reallocated from support costs
**9,410**
**-**
**Total charitable trading costs**
**9,410**
**-**
**22 Support costs for charitable activities**
**Current Year**
**Current Year**
or audit fees
**_Administrative overheads_**
Software and social media
824
-
Insurance and sundry expenses
408
-
Website development costs
4,915
-
**_Professional fees paid to advisors other than the auditor or examiner_**
Accountancy fees other than examination
383
-
Legal fees
2,880
-
**Support costs before reallocation**
**9,410**
**-**
**_Less support costs reallocated to specific activities_**
To charitable trading costs
**(9,410)**
-
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2023**
**£**
**2023**
**£**|**Current Year**
**Total Funds**
**2023**
**£**
**7,733**
**4,335**
**12,068**
**Current Year**
**Total Funds**
**2023**
**£**
**9,410**|**Prior Year**
**Total Funds**
**2022**
**£**
**-**
**819**
**819**
**Prior Year**
**Total Funds**
**2022**
**£**
5,366
**5,366**|
|---|---|---|
||**9,410**||
||**Current Year**
**Total Funds**
**2023**
**£**
**824**
**408**
**4,915**
**383**
**2,880**|**Prior Year**
**Total Funds**
**2022**
**£**
387
160
4,644
-
175|
||**9,410**|**5,366**|
||**(9,410)**|**(5,366)**|
19
## **Make Space for Girls**
**Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015**
## **23 Other Expenditure - governance costs**
|**Other Expenditure - governance costs**|||||
|---|---|---|---|---|
|**_Current Year_**
Independent Examiner's fees
Trustees' remuneration
NIC on Trustees' remuneration
Trustees Defined benefit pension costs
Trustees' expenses
Trustee away day
**Total governance costs**|**Current Year**
**Unrestricted**
**Funds**
**2023**
**£**
900
12,375
649
184
2,331
1,085|**Current Year**
**Restricted**
**Funds**
**2023**
**£**
-
450
-
-
237
-
**687**|**Current Year**
**Total Funds**
**2023**
**£**
**900**
**12,825**
**649**
**184**
**2,568**
**1,085**
**18,211**|**Prior Year**
**Total Funds**
**2022**
**£**
**-**
**10,156**
**-**
**-**
**-**
**-**|
||**17,524**|||**10,156**|
|**24**
All the expenditure in the prior year was unrestricted.
**Total Charitable expenditure**
**_Current Year_**
Total direct spending
Total charitable trading costs
Total governance costs
**Total charitable expenditure**
All the expenditure in the prior year was unrestricted.
**_Prior Year_**
Total direct spending
Total charitable trading costs
Total governance costs
**Total charitable expenditure**|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
4,167
9,410
17,524|**Current year**
**Restricted**
**Funds**
**2023**
**£**
7,901
-
687
**8,588**
**Prior Year**
**Restricted**
**Funds**
**2022**
**£**
-
-
-|**Current year**
**Total Funds**
**2023**
**£**
**12,068**
**9,410**
**18,211**
**39,689**
**Prior Year**
**Total Funds**
**2022**
**£**
**819**
**5,366**
**10,156**
**16,341**|**Prior Year**
**Total Funds**
**2022**
**£**
**819**
**5,366**
**10,156**|
|---|---|---|---|---|
||**31,101**|||**16,341**|
||**Prior Year**
**Unrestricted**
**Funds**
**2022**
**£**
819
5,366
10,156||||
||**16,341**|**-**|||
20