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2022-12-31-accounts

Every Child Online

Annual Report and Accounts For the year ended 31[st ] December 2022

Charity registration number: 1197240

Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

Contents

Reference and Administrative Information 3
Letter from the Chair 4
Trustees Report 6
Independent Examiner’s Report 19
Statement of Financial Activities 20
Balance Sheet as of 31st December 2022 21
Notes to the Financial Statements for the year ended 31st Dec 2022 22

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Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

Reference and Administrative Information

The Board of Trustees are pleased to submit their report and independently examined financial statements for the year ended 31st December 2022.

Every Child Online was incorporated on 21 December 2021 and is a registered charity (number 1197240). Its objects, powers and other constitutional matters are set out in its Constitution dated 31 October 2021. These financial statements comply with the current Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Charity Name: Every Child Online Charity Registration: The Charity was registered with the Charity Commission on 21st December 2021. The registration number is 1197240 UK00003582737 Trademark No: Mark: Every Child Online (Figurative) Owner: Every Child Online Class(es): 36,37,39 Registered Office Every Child Online Suite B, 15 Buckwins Square, Burnt Mills Ind. Est. Basildon Essex SS131BJ. UK. Objects For the public benefit, the prevention or relief of poverty by providing refurbished laptops to children in need so they can access educational materials and online classes to enable them to study from home. The Trustees who served during the year or who were serving at the date of this Board of Trustees report was: Simon Gurner (Chair) (Appointed 27 April 2021) Paul Kelly (Treasurer) (Appointed 27 April 2021) Ethan Roberts (Appointed 27 April 2021) Bankers Barclays Bank, 19 Town Square, Basildon SS14 1BD Brooms Professional Services Limited - Broom House, 39/43 London Road, Independent Examiners Benfleet SS7 2QL

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Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

Letter from the Chair

Not just a pandemic problem.

Every Child Online embarked on its charitable journey with a profound catalyst: a BBC news report that depicted a UK child grappling with the challenges of remote learning at the onset of the 2020 pandemic. This young student, confined to using a parent's mobile phone due to financial constraints, underscored the pressing issue of digital poverty. Fortunately, this child received a lifeline in the form of a donated laptop.

This revelation spurred us into action. Mike Tarbard, our CEO and I, an IT professional, recognised our shared commitment and professional backgrounds could make a substantial difference. Thus, the very next day, we initiated a campaign to collect preloved technology, aiming to bridge the digital divide for children and young adults lacking access to a PC or laptop.

Our cause gained momentum as we utilised social media platforms to highlight the issue, eventually partnering with BBC Essex Radio to become the Essex hub for public tech donations. The outpouring of support from the public and businesses across the country was overwhelming. By the second lockdown, we had amassed thousands of devices donated to us.

Our primary focus shifted to professionally refurbishing these PCs and laptops and providing them, free of charge, to partnering schools, charities, clubs and social service departments, all catering to underprivileged children and young adults. Resource constraints compelled us to concentrate our efforts in Essex and London, where the scale of the problem was monumental, with many schools and charities discovering a shortfall of thousands of students without adequate access to online learning tools.

The successive lockdowns intensified the pressure on families, as entire households needed to be online for lessons and remote work. Finding devices for each child became a necessity, extending the issue beyond just the economically disadvantaged to average-income families.

The pandemic underscored the magnitude of digital poverty and the profound impact of digital isolation on our youth. Our charity's strapline, "Together We Close the Digital Divide," became our guiding principle. Through strategic partnerships, corporate sponsors, public donors, and the dedication of volunteers and enthusiastic students, we have achieved remarkable success. Refurbishing and distributing twelve thousand devices to schools and charities in just two years is no small feat.

Supporting Partners

We extend our heartfelt thanks to BBC Essex for their support and for promoting our digital poverty campaign during this vital moment in our charity’s history, special appreciation goes to Matt Machay for championing our cause in 2121 and 2022.

Basildon Rotary has been instrumental, with its members tirelessly collecting public donations of IT equipment for refurbishment. We extend our gratitude, particularly to the Bennet family.

To our college partners and work placement students, thank you for your unwavering support. We hope you gain as much from working with us as we do from your contributions. Simon, our refurbishment supervisor, not only imparts technical skills but also shares his extensive IT knowledge. Thank you all for your commitment and passion to closing the digital divide.

The Allen Motor Company's belief in our mission and their donation of a free lease vehicle was a gamechanger, enabling us to collect and deliver more devices efficiently.

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Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

We are immensely grateful to all our business donors, especially those who have consistently provided surplus IT equipment.

Looking ahead, we remain committed to networking with national digital divide groups and participating in local and national efforts to eradicate digital poverty. As our organisation grows, we anticipate challenges and continue to refine our processes. We are actively pursuing industry accreditations and expanding our list of corporate partners and business donors.

Our core team will expand, and we will introduce full-time roles to support the CEO in the charity's day-today operations. Larger facilities will accommodate our growth, enabling us to reach more partners in the fight to close the digital divide and improve the digital education of UK children and young adults. We aspire to create a diverse leadership team and expand our board of trustees.

Throughout our journey with Every Child Online, we have had the privilege of meeting extraordinary individuals dedicated to improving the lives of the less fortunate. Our charity's unique positioning allows us to positively impact the organisation’s they run, from charities and schools to government support departments, clubs, and social enterprises. Our work is driven by our interactions with each partner and the causes they champion.

We hope you can see and support the profound impact we have on the thousands of individuals who receive the devices we supply through their support networks. Our efforts empower children and young adults from diverse backgrounds, providing them with equal opportunities to succeed in an increasingly digital world. Together, we are closing the digital divide and shaping a brighter future for the next generation.

Simon Gurner

Co-Founder & Chair of Trustees Every Child Online

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Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

Annual Report of the Trustees and Management

Structure, Governance and Management Structure

Every Child Online is a Registered Charitable Incorporated Organisation (CIO)

Governance

Our board of trustees is responsible for setting the overall strategy and direction of the charity, and for ensuring Every Child Online uses its resources effectively in pursuit of our mission. Trustees are unpaid members of the charity who are either elected to the board by the other members or invited to join the board because of their specialist knowledge.

The executive team works closely with the board of trustees to help turn our vision and strategy into a reality. They are responsible for the day-to-day management of the charity. The charity is governed by its constitution which sets out the charity’s objects and the framework within which we must operate to achieve them.

Rules governing the appointment of Trustees

In the governing documents of Every Child Online there is a maximum number of 12 Trustees set, but there should, at any one time, be in place a minimum of three Trustees.

Process for Appointment of Trustees Potential

Trustees can be recruited through:

Potential Trustees will, in the first instance, be met by the Chief Executive Officer and given an overview of the charity from an operational perspective. They will be given background written information about the organisation and invited to meet with a minimum of two representatives of the Board. The subsequent meeting with members of the Board will ascertain the following information:

Trustees will be offered ongoing training opportunities and be kept up to date with Charity Commission guidance and policy news through the board meetings and via email. They will be invited to attend relevant training pertinent to their role, such as:

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Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

This training may be in a collective setting, or individual and may be provided either in-house or from other reputable training providers. Trustees will be kept up to date, by email, on updates from the Charity Commission, Companies House, Trustee Network, Develop, or other national support organisations.

Trustee Financial Management

The charity’s treasurer has the ultimate responsibility for ensuring the effective implementation of Every Child Online’s Financial Manage policy and the effectiveness of Every Child Online's financial management system.

The trustees are responsible for approving all financial transactions except where authority has been granted to the Chief Executive in accordance with the Expenditure Authorisation Policy. The Treasurer has direct responsibility for overseeing all financial transactions, including where authority has been granted to the Chief Executive by the trustees.

Trustees are responsible for approving the annual budget and all variations to the budget The Treasurer has direct responsibility for ensuring that proper budgets are prepared and any variations to an approved budget are properly evidenced before presentation to the Trustees.

Risk management and internal controls

In its commitment to sound governance, the charity diligently conducts and continually monitors a comprehensive risk assessment process. Through this process, the organization identifies and proactively addresses key financial, operational, governance, reputational, and regulatory risks that could potentially impact its ability to achieve its mission.

Our corporate risk register serves as a repository of the charity's exposure to significant risks, employing a robust scoring mechanism that evaluates both the potential impact and likelihood of each risk. This assessment takes into account the efficacy of existing controls and the measures in place to mitigate these risks. Throughout the reporting period, the CEO and Board of Trustees have maintained a vigilant oversight of these risks.

The ultimate responsibility for assessing and managing the risks facing the charity rests with the Board of Trustees, who are entrusted with ensuring the implementation of appropriate internal control systems. To aid in this endeavour, the Audit and Finance Committee, as well as the Quality Committee, have been delegated the task of providing oversight. The charity remains proactive in undertaking mitigating actions in response to all major identified risks.

The trustees hold the conviction that they diligently take reasonable measures to both identify and mitigate the major risks to which the charity is exposed. They are committed to establishing robust processes aimed at risk management, recognizing, however, that these processes are designed to manage rather than completely eliminate all significant risks. Consequently, they can offer reasonable assurance but acknowledge that absolute certainty in risk management and the elimination of material errors is an elusive goal.

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Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

Objectives and Activities

In today's digital age, access to the internet is essential for education, socialising, and career opportunities. However, for many children and young adults, digital poverty is a harsh reality that affects their everyday lives.

Every Child Online specialises in the acquisition of surplus, PC desktops, laptops, table t s mobile phones, monitors, keyboards, mice and all the data and power cables generously donated by both businesses and individuals. Our core competence lies in the meticulous refurbishment of these devices to industry standards. In doing so, we provide donors with a level of service that mirrors the professional and secure IT Asset Disposal (ITAD) services typically offered by for-profit enterprises. In fact, we stand in direct competition with well-established organisations in the sector, delivering industry-standard data destruction services. To ensure transparency and accountability, donors can readily access proof certificates through our online portal, reaffirming our commitment to upholding the highest standards of professional integrity.

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Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

Refurbished Tech.

After a device is refurbished, it is provided to partnering schools in disadvantaged areas and charitable organisations that support underprivileged children and young adults, all at no cost.

This initiative empowers children and young adults by giving them access to up-to-date equipment and industry-standard software. It enhances their educational opportunities, leading to improved academic performance and significantly expanding their prospects for future employment.

For charities and the individuals, they serve, such as homeless young people, refugees, or those impacted by the care system, our work equips them with the essential information technology tools to access support and opportunities. This enables them to fully engage in society.

Number of devices donated to Every Child Online in 2022

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Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

Recycling Tech

In 2022, Every Child Online made significant strides in not only bridging the digital divide but also in championing environmental sustainability. With our dedicated efforts, we collected a staggering 8,063 PC laptops, desktops, and monitors. Of these, an impressive 6,371 devices were refurbished to their optimal functionality, extending their lifespan and reducing electronic waste. The remaining electronic waste was meticulously broken down and recycled, with valuable metals and materials thoughtfully sold to recycling companies one tier above the charity. This collective endeavour resulted in the prevention of a staggering 64 metric tons of electronic Waste Electrical and Electronic Equipment (WEEE) waste from entering landfills - an amount equivalent to six double-decker buses filled with technology. Notably, our actions also had a significant environmental impact, as we successfully prevented a remarkable 1,684,050 kilograms of CO2 emissions from entering our atmosphere. These figures underline our dual commitment to fostering digital inclusion and preserving our planet's precious resources.

Expanding Operation and Support

For just over two years; and with a lot of dedication and sacrifices; a small team of passionate individuals has improved the lives of tens of thousands of UK children and young adults we have achieved extraordinary results with minimal financial backing.

Due to increasing demand and overwhelming support from UK businesses and the public; Every Child Online is ready to expand its operation and community impact. Our management team all come from professional backgrounds managing national and international projects with million-pound budgets. As a team, we are well-positioned, experienced enough and ready for the challenges we face in growing our charity to the next level.

It is our belief, by running the refurbishment division of the charity like a profit-making business; at this time, we are best suited to be the conduit between businesses wanting to meet their S ustainability, Environment, Social, Governance and Social Value goals and our partner organisations and charities that directly support

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Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

underprivileged children and young adults. We have met some extraordinary people who dedicate their lives to improving the lives of others less fortunate; we have positioned our charity in such a way that we are able to positively impact the charities; schools; government support departments; clubs; and social enterprises they run. Our work is led by our growing relationships with each person or group we partner with and the causes they fight for.

Our Refurbishment Teams

Every Child Online not only contributes to the community by distributing refurbished tech but also extends a helping hand to students and young adult refugees. As an equal opportunity employer, it opens doors to diverse backgrounds and skill sets, fostering an inclusive environment for all involved. This initiative stands out for its dual objective: providing valuable work experience to students and supporting young adult refugees while advancing its charitable goals.

Students from South East College and two UPS colleges benefit significantly from this partnership. Every Child Online welcomes them four days a week, from 9:30 AM to 4:30 PM, accommodating up to 10 students per session. These students receive hands-on training in refurbishing computers and other electronic devices, as well as learning how to break down and recycle these devices. Additionally, for one hour during each session, the initiative aligns its activities with the curriculum topics supplied by the colleges, enriching the students' educational experience.

Every Child Online also collaborates with Employ-Ability, a charity that assists individuals who have faced mental health challenges. By refurbishing technology and providing work opportunities, this initiative becomes a stepping stone for these individuals to re-enter the workforce. It goes beyond simply recycling technology; it creates a path towards social inclusion and personal empowerment.

Furthermore, the partnership with local refugee charities highlights the humanitarian aspect of Every Child Online. By inviting young adult refugees to work with them while awaiting asylum approval, the initiative not only supports these individuals but also enriches the local community. This partnership aids refugees in multiple ways, including support for their asylum applications, language learning, skill development, and integration into the community.

A key figure in this initiative is the refurbishment and recycling supervisor, who brings strong IT expertise and unique communication skills to the team. being deaf his ability to lipread and speak fluently allows him to effectively lead the refurbishment team, demonstrating that diversity in the workplace can result in remarkable outcomes. Together, the team refurbishes thousands of devices, all of which are donated to our many partners, further amplifying the positive impact of Every Child Online.

We would like to believe that Every Child Online is a shining example of a charitable initiative that not only recycles technology but also transforms the lives of students, individuals facing mental health challenges, and young adult refugees. It embodies the values of equality, education, and community support, showcasing the potential for organisations to make a profound difference in the lives of those they touch.

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Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

Closing the digital divide together with our partners

Every Child Online is proud to collaborate with a diverse network of partners who share our vision of closing the digital divide and empowering children and young adults with essential digital skills. Our partnerships extend to a wide array of organisations, including schools and trusts, local clubs, charities, non-profits and social service departments all of which are dedicated to supporting underprivileged and marginalised communities

These collaborations are pivotal to our mission's success, as they bring together a wealth of expertise and unique perspectives. We work closely with our partners, fostering open lines of communication to ensure that we make informed and strategic decisions. Through these relationships, we gain valuable insights into the specific needs and challenges faced by the communities we serve. This insight informs the tailoring of our projects ensuring they are both effective and culturally relevant. Together with our partners, we are not just addressing digital poverty, but also fostering a sense of belonging and empowerment among children and young adults who may otherwise be left behind in today's digital world. Our collective efforts are a testament to the positive change that can be achieved when organisations with shared goals come together in the spirit of collaboration and impact.

Our commitment to this mission extends to supplying a wide range of essential devices to our charity and social service partners, including mobile phones, laptops, and tablets. However, we go beyond this by providing comprehensive IT solutions to schools in disadvantaged areas. In addition to laptops, we offer PCs, monitors, keyboards, mice, and all the necessary power and data cables.

Our goal is to enhance the IT infrastructure within these schools, enabling teachers to enrich the school curriculum with software commonly used in today's workplaces. We are on the brink of delivering entire classrooms filled with refurbished technology, generously donated to us by corporate companies and businesses. Typically, these companies upgrade their IT equipment every four years, resulting in high-spec devices far superior to what most schools can afford within their tight budgets.

This collaborative effort between Every Child Online and our partners underscores our shared commitment to empowering children and young adults by providing them with the tools and knowledge needed to thrive in the digital age. Together, we are closing the digital divide and offering a brighter future to the next generation.

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Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

Our partners are prominently Essex and London based supporting their local communities. We have also supported several schools and charities in Sussex and Kent.

Breakdown in number of devices donated to our partners in 2022 - predominantly across Essex and London

Devices = Laptops, Desktop kits (including monitors, keyboards, mice and power and data cables) Tables or Mobile phones.

Our Partners area of focus No: Devices
Schools in disadvantaged areas 3696
Special schools 319
Educational Clubs 637
Social Service Departments 510
Refugees Support 988
Disabled children 127
Support for girls 63
Escaping sex trafficking 31

Total 6371

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Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

Marketing our message and charitable goals

Throughout 2021 and 2022, Every Child Online dedicated extensive effort to elevate the awareness of critical issues surrounding digital poverty and digital isolation. Our robust marketing communications and networking strategies were instrumental in driving our mission forward. By actively participating in local business exhibitions and harnessing the power of social media, we engaged with diverse communities and businesses, urging them to contribute their surplus IT equipment. It is through these tireless marketing endeavours that Every Child Online has successfully established itself as a prominent name in the digital charity landscape. Countless hours were invested in online outreach, connecting with local community groups and potential donors to convey our services and charitable goals, fostering greater support for our cause.

Impact of our donations

The Song School

“We’re excited to be giving more thanks today as our brand new digital white board went up on the wall, ahead of our weekend classes.

A huge THANK-YOU to Every Child Online for sourcing the screen for us which will be used in songwriting sessions and will also enable us to display music and lyrics, reducing printing costs and our environmental impact: which is amazing.”

Welcome to the UK

“This letter is to confirm receipt of 30 laptops on December 1st, 2022. We would like to thank you and your team at Every Child Online for your time and effort in making a positive difference in the lives of children. Your fight against digital poverty will help reduce inequalities, especially when it comes to access to Education.

“This letter is to confirm receipt of 25 laptops and 2 iPad mini on October 13th, 2022. We would like to thank you and your team at Every Child Online for your time and effort in making a positive difference in the lives of children. Your fight against digital poverty will help reduce inequalities, especially when it comes to access to Education. I can confirm that we have now delivered the laptops to children; all of whom are either refugees or have a parent whose first language isn’t English. I can confirm that the laptops will be delivered to children; all of whom are either refugees or migrants”

“This letter is to confirm receipt of 6 PCs and a TV on January 19th, 2023. We would like to thank you and your team at Every Child Online for your me and effort in making a positive difference in the lives of children. Your fight against digital poverty will help reduce inequalies, especially when it comes to access to Education. We have decided to lend the TV and 4 of the PCs to a local hotel that is currently housing families of refugees. The school-aged children will now be able to complete online learning thanks to the PCs.”

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Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

Chase High School

“This has made an enormous difference to our students, giving many more an opportunity to experience something that would not be accessible to them otherwise. Esports is growing into a huge industry, but even just taking part has so many benefits.

“Students tell us it is the highlight of their week. It has been amazing to see the development of teamworking, problem-solving and communication skills as they compete with each other on the games.

“Every Child Online has allowed us to open up pathways for our students that would not have otherwise been open to them. by taking part in eSports, being able to study games development from Key Stage 3 to Key Stage 5, having the chance to use VR technology and have hands-on experience with a wide variety of devices, our students are able to broaden their horizons further than ever before.”

Young Boy receiving Laptop and Mobile Phone via our partners Employ-Ability

“Thank you for the phone and the laptop, it will be very useful for me. I have not had a phone before and I was very happy when my mum pulled it out of her bag.” “I am very grateful and happy that I now have a laptop because it will help me with my homework and now, I will be able to do remote learning because I would of had to go to school but now I will not thanks to you. I am also very happy you managed to get a phone for me, I will be able to get my friends numbers and be able to talk more often with them, but I will be more safer then ever so thank you so much”

Our charity Video highlights other areas of our impact to view our video click here or visit our website https://everychildonline.co.uk

What next for Every Child Online

In 2023, Every Child Online is resolutely committed to enhancing its impact and expanding its reach. Our focus is on doubling our refurbishment output, aiming to refurbish more desktops, laptops, tablets and mobile phones than in previous years. We recognise the importance of sustainability and environmental responsibility, and as such, we'll find innovative and initiative-driven ways to grow our network of business donors. We're determined to take on the professional IT Asset Disposal (ITAD) companies, working diligently to obtain industry standards that allow us to directly compete with their services while maintaining our unique marketing USPs.

Furthermore, we'll actively participate in exhibitions to connect with IT managers, sustainability professionals, and business owners. By doing so, we aim to solidify our position as the go-to charity for corporate firms seeking to make a meaningful impact in sustainability, ESG (Environmental, Social, Governance), CSR (Corporate Social Responsibility), and social impact initiatives. Our plans also involve expanding our network of schools, charities, and local councils, ensuring that more devices reach

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Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

underserved communities. Additionally, we are committed to strengthening our relationships with local colleges and refugee support centres, providing vital employment experience to young adults in exchange for their invaluable support in recycling and refurbishing our donated IT equipment. The future holds immense promise, and we are determined to make it a reality.

Every Child Online is driven by the vision of achieving self-sustainability in the near future, aiming to reduce our reliance on financial handouts to cover core expenses. We envision a future where requests for support will primarily be directed towards our expansion projects, allowing us to make an even greater impact. To realise this vision, we are actively planning various fundraising activities, we may start using ecommerce platforms as a way to sell a minimal percentage of donated devices, always with the permission of our generous donors. In addition to this, we're exploring the possibility of selling branded items and even venturing into the production of sellable products crafted from recycled materials. These initiatives will not only enhance our financial independence but also align with our commitment to promoting environmental sustainability, reinforcing our dedication to making Every Child Online a self-sustaining force for positive change in the digital education landscape .

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Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

STATEMENT OF ACCOUNTS FOR THE PERIOD ENDED 31ST DECEMBER 2022

BROOMS PROFESSIONAL SERVICES LIMITED CHARTERED CERTIFIED ACCOUNTANTS REGISTERED AUDITORS

Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

Statement of Trustees' Responsibilities

The trustees are required to prepare accounts for each financial year which give a true and fair view of the Charity's’s financial activities during the year and of its financial position at the end of the year. In preparing those accounts, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the Charity at any time. They also are responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

Independent Examiners' Report to the Trustees of Every Child Online for the period ended 31st December 2022

I report on the accounts of the Charity for the period ended 31st December 2022

Respective responsibilities of trustees and examiner

The charity's 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) are set out in the Statement of Trustees’ Responsibilities.

The charity's trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the Charities Act)) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiners' report

My examination was carried out in accordance with the general Directons given by the Charity Commissioners. 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 the seeking of 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 examiners' statement

In connection with my examination, no matter has come to my attention:

have not been met; or

Signed

Sonia Shah

Brooms Professional Services Ltd

Broom House 39/43 London Road Hadleigh Benfleet Essex SS7 2QL

Dated: 25th October 2023

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Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

Statement of Financial Activities for the period ended 31st December 2022

Note
Income and endowments from:
Donations and legacies
2
Charitable activities
Other trading activities
Investments
Total income and endowments
Expenditure on:
Raising funds
3
Charitable activities
4
Other
Total expenditure
Net gains/(Losses) on investments
Net income/(expenditure)
Transfers between funds
Net movement in funds
Balances carried forward at 31st December 2022		 General
Fund
£
18,459
-
13,396
-
31,855
207
27,153
-
27,359
-
4,495
-
4,495
4,495
Unrestricted Funds		 Essex Community
Sunrise
Communities
Foundation
Technologies
Team
£
£
£
10,000
10,113
2,500
-
-
-
-
-
-
-
-
-
10,000
10,113
2,500
-
-
-
6,607
10,259
1,925
-
-
-
6,607
10,259
1,925
-
-
3,393
(147)
575
-
-
3,393
(147)
575
3,393
(147)
575
Restricted Funds		 2022
Total
£
41,072
-
13,396
-
54,467
207
45,943
-
46,150
-
8,317
-
8,317
8,317

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Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

Statement of Financial Activities for the period ended 31st December 2022

Notes
Fixed assets
7
Current assets
Balances with bankers
Cash in hand
Total current assets
Creditors: amounts falling due within one year
Creditors
9
Net current assets
Total assets less current liabilities
Unrestricted funds
General fund
Restricted funds
Essex Community Foundation
Sunrise Technologies
Recycling Project		 £
7,751
-
7,751
1,200
1,200		 2022
£
1,766
6,551
8,317
4,495
3,393
(147)
575
8,317

These financial statements were approved by the Trustees on 25th October 2023 and signed on their behalf by:

…………………………………………….

Paul Kelly - Trustee Treasure Every Child Online

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Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

Statement of Financial Activities for the period ended 31st December 2022

1. Accounting Policies

a. Accounting Convention

The financial statements have been prepared under the historical cost convention. They have been prepared in accordance with the Statement of Recommended Practice – Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS 102) issued on 16th July 2014, applicable accounting standards and the Charities Act 2011. They have been prepared on an accruals basis of accounting.

b. Reconciliation with previous Generally Accepted Accounting Practice

In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS102 and the Charities SORP FRS102 a restatement of comparative items was needed. No restatements were required.

c. Income Recognition

Income is recognized in the period when the Charity is entitled to receipt and the amount can be measured with reasonable accuracy. In accordance with this policy:

Grants are included when the conditions for receipt have been complied with.

d. Fund Accounting

General funds are unrestricted funds which are available for the use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for any other purpose. Designated funds are comprised of unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

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 cost of raising and administering such funds are charged against the specific funds. The aim and use of each restricted fund is set out in the notes to the financial statements.

e. Bank Deposits

Interest receivable is included in the income and expenditure account when it is received at an amount which includes any tax credit recoverable from HM Revenue & Customs. Interest received from deposits are accounted on receipt .

f.. Expenditure Recognition

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 settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.

g. Allocation of Support and Governance Costs

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice.

The only apportionment to governance costs relate to administrative salaries etc. which are apportioned on the basis of 10% to governance costs, based on staff time allocated to governance issues.

h. Income Tax Reclaimed on Gift Aid

Income tax is recovered from HMRC on income received from donations by way of the gift aid scheme during the year.

i. Tangible Fixed Assets

Tangible fixed assets are capitalised when the cost of such assets (excluding VAT) exceeds £200. Tangible fixed assets are stated at cost less depreciation which is provided in annual instalments over the estimated useful economic lives of the assets. Depreciation is provided at the following annual rates: Fixtures and fittings 25% straight line.

j. Stocks

Stocks consist of purchased goods for resale and are stated at the lower of cost and net realisable value. Provision is made for slow-moving or obsolete items where appropriate.

22

Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

Statement of Financial Activities for the period ended 31st December 2022

2. Donations and legacies

Donations, grants, gifts and legacies Unrestricted Fund
General
Fund
£
18,459
18,459		 Essex Community
Sunrise
Communities
Foundation
Technologies
Team
£
£
£
10,000
10,113
2,500
10,000
10,113
2,500
Restricted Funds		 2022
Total
£
41,072
41,072

3. Expenditure on: Raising funds

Raising funds
Fund raising costs
4. Expenditure on:
Charitable activities
In furtherance of the Charity's objectives.
Salary and national insurance
Pensions
Professional fees
Telephone and postage
Training
Office supplies
Insurance and affiliation fees
Travel and motor expenses
Advertising and promotions
Office equipment and copier hire
Computer expenses
Other Legal and Professional
Accountancy
Sundry expenses
Entertainment
Rent, rates and services
Depreciation of fixtures, fittings and equipment		 Unrestricted Fund
General
Fund
£
207
207
Unrestricted Fund
General
Fund
£
2,517
2,302
2,223
6,258
3,789
2,758
695
1,308
2,350
131
2,234
589
27,153		 Essex Community
Sunrise
Communities
Foundation
Technologies
Team
£
£
£
-
-
-
-
-
-
Essex Community
Sunrise
Communities
Foundation
Technologies
Team
£
£
£
6,091
9,471
118
88
307
1,925
91
700
6,607
10,259
1,925
Restricted Funds
Restricted Funds		 2022
Total
£
207
207
2022
Total
£
15,562
206
-
2,517
-
-
2,302
2,223
6,258
6,021
2,758
695
1,308
2,441
131
2,934
589
45,943

23

Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

Statement of Financial Activities for the period ended 31st December 2022

5. Allocation of governance and support costs

Salary and national insurance
Pensions
Professional fees
Office supplies
Insurance and affiliation fees
Office equipment and copier hire
Computer expenses
Accountancy
Sundry expenses
Rent, rates and services		 Total
allocated
£
1,556
21
-
-
2,302
6,021
2,758
1,308
2,441
2,934
19,340		 Governance
related
£
1,556
21
-
-
-
-
-
1,308
-
-
2,885
2022		 Other
Support costs
£
-
-
2,302
6,021
2,758
2,441
2,934
16,455

6. Net Incoming Resources after charging:

Net incoming resources are stated after charging
in the General Fund:
Brooms Professional Services Ltd:
independent examination
accountancy, taxation and consultancy
Depreciation
Operating lease rentals of equipment		 2022
£
1,200
-
589
-
1,789

24

Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

Statement of Financial Activities for the period ended 31st December 2022

7. Fixed Assets

Cost/Valuation
At 1st January 2022
Additions
Disposals
At 31st December 2022
Depreciation
At 1st January 2022
Charge for year
Disposals
At 31st December 2022
Net Book Value
At 31st December 2022
Creditors
Sundry creditors, accruals and deferred income		 Fixtures, Fittings
and Equipment
£
-
2,355
-
2,355
-
589
-
589
1,766
2022
£
1,200
1,200		 Total
£
-
2,355
-
2,355
-
589
-
589
1,766

8. Creditors

25

Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

Statement of Financial Activities for the period ended 31st December 2022

9. Staff costs

----- Start of picture text -----
2022
£
Salaries 13,939
Pension 206
Employers' national insurance 1,624
15,768
No.
Average number of staff during the year:
Employee's emoluments below £60,000 1
1
----- End of picture text -----

No trustee or person related or connected by business to them has received any remuneration from the Charity nor have they entered into any transaction, contract or other arrangement with the Charity during the year.

During the year, no expenses were reimbursed to the Board of Trustee members which principally represent reimbursed travelling, accommodation and subsistence expenses in attending meetings and official arrangements.

10. Funds

26

Charity No: 1197240 Trustees Report for the year-end 31[st] December 2022 (continued)

Statement of Financial Activities for the period ended 31st December 2022

£
Income
Grants received
Donations received
Sale of goods		 2022
£
500
40,572
13,396
54,467
Deduct: Expenditure
Salaries and National Insurance
Pension
Professional Fees
Telephone and Postage
Training
Office Supplies
Insurance and Affiliation Fees
Motor and Travel
Advertising and Promotion
Office Equipment and Copier Lease
Computer Costs
Other Legal and Professional
Accountancy
Sundry Expenses
Entertainment
Rent, Rates and Services
Fund Raising Costs
Fixtures, Fittings and Equipment Depreciation
Total Expenditure
(Deficit)/Surplus for the Year		 15,562
206
-
2,517
-
-
2,302
2,223
6,258
6,021
2,758
695
1,308
2,441
131
2,934
207
589		 46,150
8,317

Note: This page does not form part of the formal accounts.

Signature:

Sonia Shah (Oct 26, 2023 12:59 GMT+1)

Email: sonia@bpsluk.com

27

Every Child Online Annual Report 2022 Signed

Final Audit Report 2023-10-26

Created: 2023-10-26 By: Every Child Online Tarbard (mike@everychildonline.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAyTi6OywXWMA93w6IgRqUe8sbBgI3m4i4

"Every Child Online Annual Report 2022 Signed" History

Document created by Every Child Online Tarbard (mike@everychildonline.co.uk)

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Document emailed to sonia@bpsluk.com for signature

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Signer sonia@bpsluk.com entered name at signing as Sonia Shah

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Document e-signed by Sonia Shah (sonia@bpsluk.com)

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