REGISTERED CHARrrY NUMBER- 1196713 Rewl of the Tw51ees ond UrKJvdLtÈd Flnanciol Slalemenls lor the Year Ended 30 Jvne 2024 Wave Wrongler Wove Wron9ler Conlenls of the Flnancial Sttrtemenls for Ihe Year Ended 30 June 2024 Poge Report ol the Tru￿￿e5 Indepèndent Exominerfs Report Slalement of Flnanclol ActIv￿leS Balancè Sheel Noles to the Flnanclol Stolemenls DetallÈd Slolemenl of Ftnanclol Acllvmles Wgve Wrangler Report ￿ the Trustees try the Yeor Ended 30 June 2¢)24 The Iruslees present their report with the h"noncKJl stotements of the charity for Ihe year ended X) June 2024. The trustees hove odopled the provisions ol Accounting ancl Reporting by Chorilies.. Stotemenl of Recommended Proclice opplicable to charifies preparing the￿ occounts in occordonce with the Financial Rep<)rting Stondord applicoble in the UK and Repvblic ol Irelond IFRS 1021 (effective l Jonuory 20191. STRUCTURE. GOVERNANCEAND MANAGEMENT Governlng documenl The chaiily is controlled by ils goveming document. a deed of trust und constitutes on unincorporated ch(ily. REFERENCE AND ADMINISTRAnVE DETAILS RegSslered Charlty numb 1196713 Prlnclpol address 3 Birtley Courtyord Birtley Rood Br(mley Suirey GU5 OLA Trvstees E Awin A Skilton Mcoiey Indep&ndent Examlner V￿lorIO Knight Approved by orcler of the boord ol trv5tees on ......... ond signed on its beholf by.. Trustee Poge I Independent Exomlner's Report to the Trustees of Wave Wranglei Independent examiner's report lo the tfuslees ol Wave Wrungler I report to the chority trustee5 on my exominolion of the occovnfs of Wove Wrongler (the Chorityl for the year ended ￿ June 2024. ResponslbllNles and bosls of report As the chaiily Iruslee5 you are resr>onsible lor the preF)orolion ol tt)e occounts n accordance with the requirements ol the ChorilEs Acl l)1 I I'the Acl'l. l ￿port in respect ol my examinotion of the Cht comply with the opplic0￿e requiTement5 conceming the form and content ol accounts sel out in the Chorities (Accounts and RerKrtsl Regulotions 2(XAS other thon ony requirement Ihot the accounts gwe o true and fair view which is not a motter considered as port ol an independent exominalion. I hcwe no concerns and hove Corne ocross rK) Other motlers in connect￿￿ with the exominotion lo which otlenlion should be dr(]wn in this report in or(kr to enoble o proper understanding of the occounts to be reoched. Victoria Knight IFCCAI Tre Association of Chortered CertifEd Accovnlanls Vicloro Knight Dole:.. Page 2 Wave Wronglei stalement ol Flnoncial Aclfvilies lor Ihe Year Ended 30 Junè 2024 2024 UNestrkled lund 2023 Total funds Note5 INCOME AND ENDOWMENTS FROM Don(rtions ond legocie5 91,IJ08 70.490 EXPENDITLIRE ON Char￿a￿e aclfvltles Chariloble octivities 27.056 16.547 NET INCOME 63.952 53,943 RECONCIIIATION OF FUNDS Total funds brought forward 53,943 TOTAL FUNDS CARRIED FORWARD 117,895 53,943 The notes frym port ol these finoncial slotements Poge 3 Wovè Wrangler Balofftce Sheèt 30 June 2024 2024 Unieslricted Ivnd 2023 Total funds Noles FIXED ASSErs Tangible 055els 79,430 45.9 CURRENI ASSETS Oeblors Cosh at bank 6.888 31.577 28.843 38,465 32,843 CREDITORS Amounts folling due within one yeor 124,8001 NE[ CURRENT ASSETS 38.465 8,043 TOTAL ASSETS LESS CURRENT LIABIUTIES 117,895 53.943 NET ASSEfs 117.895 53,943 FUNDS Unrestricted funds 117,895 53.943 TOTAL FUNDS 117.895 .943 The fin nciol stateme ts were opproved by the Boord of Trustees ond atythorised I￿ issue on and were signed on its behaff by= Tru51ee The rK)te5 lorm port of Ihese finonciol statement5 Poge 4 Wovè Wrongler Noles to Ihe Flnontlol Slalemènts the Year Ended 30 Jvne 2024 ACCOUNTING POLICIES Basls of preparing Ihe finunclal sltstemenls The linonciol 51otement5 of the chority. which is o public benefit entity under FRS 102. hove been prepored in accordonce with the Chorities SORP (FR5 1021 'Accounting ond Reporting by Charilieg.- Stalemenl ol Recommended Practre opplic0b￿ to chorities prepoTing Iheii occounls in occordonce wilh the Financiol Reporting Slondord opplicable in the UK ond Republic ol Irelond IFRS 1021 leflective l Jonuory 20191.. Finornciol Reporting Stondord 102 'The Finonciol Reporting 5tandord opplicoble in the UK ond Republic of Irelonrf ond Ihe Charities Act 2011. The fir>oncial slolements hove been prepored under the historical cost convenlion. Incomè All income 15 recognised in Ihe Stotement of Finoncial AclNitEs once the chority enlillement lo the fund5. il is proboESe Ihot the income will be receNed ond the omovnt can be me05ured reliobly. ExPend￿Vie Liabilities ore recognised 05 expenditure 0$ soon os there is a legol or conslruclive obligotion committing the chority lo Ihol expendit￿e. il is proboble thut a Ironsfer of economic benefits will be requ￿ed in settlement and the amount of the obligotion can be measurecl relobly. Expenditure is occounled lor on on accrvols basis ormy h05 been ¢b5sified under headings Ihot oggregote all cost reloled lo the colegory. Where costs cannot be directly atlnbuted to particul￿ he(Jdings they hoye been allocoled lo activilie5 on o bosis consistent with Ihe use of resourceg. Tanglble fixed assets Depreciotion is provided al the following onnuol rotes fft ordet to wrile off eoch (xsel over its eslimoted vseful life. Taxallon The chorily is exempt from tox on its Charitab￿ octivitEs. Fvnd accounllng Unreslricled funds can be vsed in accordonce with the chaitable objectives al Ihe discretion ol the Iruslees. Restricted funds con onw be used lor pc¥1￿￿lor reslrcted purposes wilttin Ihe objec15 01 the charily. Reslriclions orise when specified by the donoi or when fvnds ore roised lor porticvloi restricted putP05es. Further explonalion ol the nalLwe and pw)ose ol eoch is included in the note5 to the linoncial stalements. TRUSTEES. REhlUNERATION AND BENEFITS There were no Irustee5' remuneration ot other benerrt5 the year ended ￿ June 2024 nor for the yeor ended 30 June 2023. Truslees. expènses There were no trustees. expenses poicl for the ye(y ended 30 June 2024 nor Iw Ihe yeor erKled 30 June 2023. Poge S conlinuecl... Wave Wranglef Note$ lo the Flnoncial Slolements - corrflnued lor thè Year Ended 30 June 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACnVITIES Unie5tricled nd INCOME AND ENOOWMENTS FROM Oonolions oncl legocies 70.490 EXPENDITURE ON Choritoble ocllvmies Choiiloble octivitie5 16.547 NET INCOME 53.943 TOTAI FUNDS CARRIED FORWARD 53.943 TANGIBLE FIXED ASSErs Plont ond machinery COST Al l July 2023 Additions 45,91)0 33.530 At 30 ￿ne 2024 79.430 NEf BOOK VAIUE At 30 June 2(L4 79.430 AI 30 June 2023 45.900 DEBTORS: AMOUNTS FALLING DUE WIYHIN ONE YEAR 2024 2023 Amounts recoveroble on controct Other debtors 6,860 28 4,￿0 6.888 Poge 6 conlinued... Wavè Wrangler Notes to Ihe Finonclal Stotements- corrttnved Ihe Yeor Ended 30 June 2024 CREDITORS- AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other creditor5 24.800 LOANS An anal￿15 01 Ihe molurily ol loans is given below= 2024 2023 Amounts lolling due within one on demand.. other loons 24.8CO MOVEMENT IN FUNDS Net movement in funds Al 30.6.24 Al 1.7.23 Uniestricled funds Generol fund 53,943 63.952 177,895 TOTAL FLINDS S3,943 63.952 117.895 Net movement in funds, included in the above ¢Je os follows.. Incom￿ resources ResoLKces expended Movement in luids Unrestrfcled furKIs Generol fund 91,008 (27.OS6) 63,952 TOTAL FUNDS 91.008 27,056> 63,952 ComparaMve$ lor movement in Ivnds Net movement in lund5 Al 30.6.23 At 1.7.22 Vnieslrlcled funds Generol fun 53.9 53,943 TOTAL FUNDS 53.943 53.943 Poge 7 continued... Wgve Wranglei Notes lo the Flnanclal Slolements- Contlnved lor thè Year Endèd 30 Jvne 2024 MOVEMENT IN FUNDS - conllnued Comporotive net movement in fund5. ￿cluded in Ihe above ore as fdlows.. Incoming resources Resour¢e5 expended Movement in funds Unrestrfcted funds General funcl 70.490 116.5471 53.943 TOTAL FUNDS 70.490 16.5471 53.943 A cuwenl year 12 months ond prior year 12 month5 crmmbined position ts 05 follows.. Nel movemenl in fur)ds Al 30.6.24 At 1.7.22 Umeslrlcled funds Generol fund 117,895 117.895 TOTAL FUNDS 117.895 117,895 A cvrrent yeor 12 months ond prior yeor 12 months combined net movement in funds. included in the obove are os follows.. coming resource5 Resources expended Movement in funds Unrestrfcted funds General fund 161,498 I43,￿> 117.895 TOTAL FUNDS 161.498 117,895 REIATED PARTY DISCLOSURES There were no reloted paty transacti(￿ for the year ended 3) Jvre 2024. Poge 8 Wave Wronglef Ddaijed Stalement ol Hnan¢lol AcNvllles lof the Year Endèd 30 Jvne 2024 24 2023 INCOME AND ENDOWMENTS Dona15ons ond legocles Sponsorships Just Giving Website ievenLe Corporole partnerships Other revenue Donations 11.4TO 45,947 28 23,500 9(X) 4.￿0 217 65,(K 43 10.123 91,008 70.490 Tolal Incomlng resour¢e5 91.￿8 70.490 EXPENDITURE Charmable octlvttles Expedition event entry lees Expedition equipmenl Expedition subsistence Expedition equipment repoirs Sundries Bonk chorge5 3.260 6.244 13,925 2.500 139 467 15.000 320 750 26.535 16.070 Support ¢0%15 Governance cost5 IT Soltwore ond collsumobles Bonk chorges onk inlere51 428 93 187 42 248 521 477 lolol resources experbded 27,056 16.547 Net In¢ome 63.9S2 53.943 Th￿ page does not form porf of the slatutory Fnonciol 5talemenls Poge 9