Charity number. 1199155 LIVING IT UP UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
LMNG rr up CONTENTS Page R•f•rnnc• and Admlnlstratlv• D8tall8 of th• Charfty. Its TfU8t••8 and Advls•rs Tru•teu' Report Ind•p•ndent Examln•V8 R•p*)rt SL9tement of Flnanclal Actfvlil•• Balance Sheet Notes to th• Flhanclal Stat•m•nts 10-18
LMNG IT UP REFERENCE AND ADMINISTRATIVE DETAILS OF THE CTrIARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2023 Trnstea8 Michael Collett, Chair Sue Reefi IrÈsigned 21 Fobruary 20231 Gareth Wright Vlctorla Aits Sarah Fletcher Sarah Neyiand Rachael Cavenagh {r8slgned 31 December 2023) Oli Monks Charlty r•ql8t•r•d nUMr 1199155 Prlnclpal office Sl Cuthberts Hall Newnham Sireel Bedtord MK40 3JR Accountant• Streets S J Males Basepoinl Business and Innovalion Centrè 110 Butterfield Great Marllngs Lulon Bedford8hlr8 LU2 8DL Page I
LIVING IT UP TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The Trustees present their annual report log81her wlth the financial ststements of the Uvlng It Up for the ye8r 1 January 202310 31 December 2023. ObjectiVO8 and activities a. PDllcles and objectlves The objective of the Ch8rity is the promotion of social inclusion for the public benefit among vulnerable adults and children, with a physical OT learning disalility or autism who are socially excluded on the grounds of their disabllity, by providing.. 1. Opportunitl8S to leam new skills, 8ducation and training that are desSgned to assist thgm lo integrate into sodely., 2. Sodal and recreational laeillties and events invc4ving the local communty. In settlng oblectlve8 and pl8nnlng for actlMtle8, th8 Tru8t888 have given flue consideradon lo general guldance publSshed by the Charlty Commlsslon Telalng to publlc benefll. Includlng the guidance 'Publlc benefit.. runnlng a charSly IP82)'. b. Actlvltl88 und•rtak•n to achlfrve obJectlve• The chartly provldes the follo%ng act5v1e8 to 8chlev8 Ils oblectlves.. Pérformlng kn C•ntr• provides performing arts education for adults with di58billlle5 includlng bands, online radio show, annu81 theatre show and art. Events service provides regular nighl¢lub 8ty1e disc08 in a Safe environment for aduhs leaming disabilities andlor aullsm. Gr8 Matès is a friendship and datlng seNice for adults wllh lèarnlng dlsabilitles andlor aulism. Glg Buddle8 Is a befri8ndlng 88rvlc8 of volunteers lo support aduKs with18aming dlsabllitlas andlor autism to attend activities. St Cuthbortj Hall Is a community centre hlred out lo Ioc81 org8nls8llons and one-off hlrers. c. Volunteèr¥ Volunteers have sIgn1cant1Y help8d make the organlsallon what 5118. Wllh tha exc8plion of Sl Cvthberts Hall nono of the servi5 would be able to continue without the support of the volunteers. Achlwem•nts and p•rfomiance Page 2
LIVING rr up TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Achievements and performance Icontlnued) a. Maln achlevtm•nts ofthe Charlty All 88rvieas were mainlained throughout the reporting period and we ensured that we made a p08111v8 Imp8cI on the Iiv8s of aduAs wlth dlsablliltes andlor autlsm. ènabllng them to thrlve In Ihe flgld of perforrnlng arts as well as sodally. A band trom th8 P8rfomlng Arts Centre played al th8 Bedfringe festival bringing the skills of disabled endlor aullstic musiuans to the wider community. Glg Buddle8 were part of the Carousel UK tour puttlng on local band The Pdde as h8adlln6r8, wlth a Perfomlng Arts Centre band, D8ttasonlc appearlng 88 a support 8cI as well as other leamSng d15abled bands and slnger songwriters from around the UK. Flnancial r•vl•w . Golng conc•m Aft8r making 8pproprlale anquides, the Trustees h8v8 g re8son8ble 8xpect8tion th8t the Charity h88 adequate r88ources lo continue in operolional exlslence for the fore8ee8ble future. For this reason, they continue lo adopl Ihe going concem ba818 in preparing the financial stalemenls. Further detail8 regarding the adoptlon of the going concem basls can be found In the accovntsng pollcies. b. R•B•rv•s pollcy It Is the pollcy of the tharlty to holj about 3 months, worth of costs lo provlde cover for ongoing costs and lo provide fDr any unforesoen emergende8, Prln¢ip•l rl•k• ond uncertalntl•¥ The principAI risks lo the charity 8re as follows.. Loss of attendee3 at the Performing Arts Centre slopping contr8cIs. Non-avallablllty of key stsff, for exampl8 through r88lgnatlon or Illness Insufficient actsve truslees No acce55 to premises for example through termination of lèase, fir6 or other dlsast8r ellher through indIdual cholce or Local Authority Structure. governance and managemenl a. Constllullon Living It Up a registered Gharity, number 1199155, and18 consliluted und8r a Trust deed. Page 3
LIVING IT UP TRUSTEES. REPORT {CONTINUEO) FOR THE YEAR ENDED 31 DECEMBER 2023 Structuro. governance and management {contlnu•d} b. Methods of appolntment or electlon of TTUBteeB The rnanagemenl of the Charlty 18 the responsibility of the Trusteas vtho are elected and COvOPted under the lems of the Trust deed. Trustees are recwited and selected through an appllcatiDn and interview process. Trustees are recrulted to ensure a dlverslty of relevant skills and eXpeSe needed for effective govemancè of the charily. They must complete a skllls audlt and attend a meeting as an observer. We vlll always have al least 1 5grwng truste8 who uses our servlc?s. Our constitution slates.. 10. Appointment of charlly trustees 111 Apart from thè fitst charity InJsle88, 8V8ry trust88 musl be appointed for 8 term of three yaars by a resolution passed al a properly convened meeting of the charity Iruslee8. 12) In selecllng IndivSduals for appolnlment as charfly Iruslaes. the chartty trustees must h8v8 regard lo the skllls, knowledge and expgrlence needed for the effedlve admlnlstratlon of the CIO. c. Organl$atl¢nal 8tructur• and d•cl•lonllmaklng pollcle• The charity has a Iwslee l)oard of al least 3 trustees, meet r8gularfy and have rgspon8lbllity for the slr8teglc dlrecllon and pollcles of the chartty. Day lo day r83ponsibllity for the running of servicos hos been delegated to the GEOS, for ensuring th91 the charity delivers the approprfate seNic8S. In 2023 th8 meetlng8 Were held ovgr Google Meet, as well as several sub committee8 to consider specific respgnslbilities of the IrLsslees. The Gig Buddie8 seNice Is part of 8 global nelwork of Gig Buddies seNices headed by Slay Up Late chadty. d. Pollcles qdopled for the Inductlon and trnlnlng of Trust0• New trustees are given specrflc tralnlng In relallon to Ihelr role, as well as a copy of the prevSous accounts and the charity's constitijlion. Trustees are also provlded wth our'Guidance for Prospectsve Tnjslees,. Trust8e6 8r8 provld6d wllh informallon about any relBvant courses. docurnents or rel8vant changes to regulations. Funds held as cuitodlan None. Page 4
LIVING IT UP TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Statement of Tru8tees' responslbllltles Th8 Tru81eès are r8sponslble for preparing the Truste88' Report 8nd th6 financi81 slalem8nts in accordance with applicable law and United Kingdom Accounting Standards Iunited ngdoM Generally Accepted Accounting Praclice). The 18w applicable to charities in England & Wales requires the Trustees ta prep8re finanaal ststements for each financial year which give a true and fair view of the state of affairs of the Charity an¢J of ils InmIng resources and applicatlon of resourGes. induding its Income 8nd expenditure, for Ihal poriod. In preparing the8 nanaal slatemenls, the Trustees are required lo.. 8elect suitsble accounting policies and then apkly them conslslenlly., observe the methods and prlnclples of the Ch8rllles SORP IFRS 102). make ludgmenls and acccJnting esllmales that are reasonable and prudent,. 8tsle whether applicable UK Accounting Standards IFRS 1021 hav& been followed. sublect to any malerl81 dep8rtures d16clos8d and explaln8d In the flnanclal slatem8nts; prepare tha financlal ststernenls on the golng concem bg51s unlesg11 Is Inappropdate to presume that the Charity wlll conllnue in business. The Trust888 ar8 responslbla ftsr keeplng adequate accounting records that are sufficient to show and explain tha Charitls transaction8 and disclose wlth rea80nable accuracy al any 1Sm8 the fnancSal poslllon ol the Chadty and enable Ihem lo ensure that the financlal statements comply wlth the Charllles Act 2011, the Chadty (Accounts and Reports) Regulallon5 2008 and the provlsions of the Trust deed. They are also rgsponsibPd for safeguarding the assets ol the Charity 8nd hence for tsking reason8bl8 steps for the prevèntion and detection of fraud and other Irr6gul8rlti88. Approved by order of the members of the board of Truste86 and 8lgned on thelr behaff by.. MScha•l Collott Chair Dale: Page 5
LIVING fr UP INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 310ECEMBER 2023 Ind•pgndgnt Examrn•rf$ Report to th• Trust•¥s of Llvlng It Up he Ch•rfty') I roport to the charity Trustees on my 8xamination of the accounts of the Charfty ftsr the year ended 31 December 2023. R•sponslbllltl•s and 8asls of Report As th& Trust6es ol the Charity you are responsibl8 for the praparalion of Ihe accounts in accordance wath th¢ requirements of the Charities Act 20111'lhe 2011 Act'l. I report In respect ol my examlnabon of the Ch8rllls accounts carfed out under section 145 of the 2011 Act and In corrwng out my exomlnollon I have followed the appllcable Dlrectlons given by the Charlty Commisslon under section 145(5llbl of the 2011 Acl. Independent Examlnèrfs St•temenl Slnce the Charfty's gross Income exceede(5 £250,OQO your examiner must be a m8mb8r of a body 1181ed In secllon 145 of the 2011 Act. I conflrm that l am qualifled lo undertake the examination because l am a member of ICAEW, vthich is one of the listed bodies. Your attention is drawn to lh8 fact that the Charfty has prepared the 8ccounl8 in accordanc8 with Accounting and Reportlng by Ch(Irilles.' Sialemenl of Rocommen¢Jed Pr8Ctice applicabl8 lo charttl?s preparlng Ihelr accounts In accordance vhlh th& Flnanclal Reportlng Standard appllcable in the UK and Republlc ol Ireland IFRS 1021 in preference to the Accounbng and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 whic* is referred to in lh8 extant regulations but h8s been withdrawn. l understand that this has been done in order for the accounts lo provide a true and fair Mew in gccordance with the Generally Acc8Pted Accounllng Pracllce effecllva for reportlng perlods b8glnnlng on or after 1 January 2015. I have completed my ex8minalion. I confimi Ihat no m8tters have come to my attention in connection with the exarnination giving me ¢8use lo believe that in any material respect.. accounllng records were not kept In respect of the Charlty as requlred by sedon 130 of the 2011 Act; or the accounts do not accord wth Ih05e ords., or the accounts do not comply with the applicable requirements concerning the fom7 and conient ol accounts sel out in the Charities IAccoun15 and Reports) Regulations 2008 other than any requirement that the accounts glve a Irue and falV eW whlch is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination to which attention Should be drawn in this report in order to enabl8 a proper underslandlng of the accounts to be re3Ghed. This report 15 made solely to the Charitys Twstees, as a body. in 8ccordance with Part 4 of the Charities IAccounts and Reports) R8gulalions 2008. My work has been undethken 50 thal I might State to the Charitrf5 Trustees those rnatters l am required to slate to them in an Independent Examinerfs Report and for no other purpose. To the fullest extent permitted by law. I do nol accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work for this repo Page 6
UVING IT UP INDEPENDENT EXAMINER'S REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Slgned: Dated: 10 Alan Endgrsby FCA Streets S J Male8 8a8epolnt Busln888 and Innovallon Cantre 110 Butterfteld Greot Marllngs Lulon LU2 8DL Page 7
LMNG rr up STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 Unp88trlcted funds 2023 Restrlcted fvnds 2023 Total funds 2023 Note Income from: Donations and legacie Charitable activities Other Iradlng aCtIves Investments 96,463 251,132 6.572 43,444 3,843 139,907 254,975 6.572 534 Total Incom• 354.701 47,287 4D1,988 Exponditurn on: Charitae gdlvitles 279,711 34,477 314,18 Total •xp•ndltur• 279,711 34,477 314,18B Net In¢4%ne Translgrs belween funds 74,990 8,406 12,810 18,4061 87,800 13 Net mpvomftnt In funds 83,396 4,404 87,800 R•conclllatlon of funds: Net movement in lunds 83,396 4,404 87,800 Total funds c*rri6d forward 83,396 4,404 87.800 Tha S18temenl Of Fln8nclal Aclivltles Includes an galns and IDsse5 recognlsed In the year. The not8s on p8ges 10 to 18 fom1 part of th888 financial st8t8ments. Page 8
LMNG IT UP BALANCE SHEET AS AT 31 DECEMBER 2023 2023 Note Flxed assets Tangible assets io 23,061 23,061 Cuprent 88Bets Debtors Cash at bank and In hand 11 860 71.006 71.866 Credllors.. amounts falllng due wilhln one year 12 17,127) Not curront 85•0ts 64,739 Total a•8elo le¥J current Ilabllltl•J 87,800 Net •xcludlng p•nBlon as••t 87,800 Total net a••ets 87.800 Ch•rSty fund• ReslrlLled funds Unr881dcted fund8 13 13 4,404 83.396 Totsl funds 87,800 The financlal BLements wgre approved and aulhorised for issue by the Trustegs and slgned on their behatl by.. MIch• Coll•tt Chalr ItK&dLM aDaL The notes on pag&8 10 to 18 fom part of these finanoal slaloments. Page g
LIVING IT UP NOTES TO THE FINANCIAL STATEMENTS FOR ThE YEAR ENDED 31 DECEMBER 2023 Accountlng pollcl•s 1.1 Basis of pr•paration of financial statements The fin8ncl81 slalemenls have been prepared In accordance wlth the Charllies SORP IFRS 1021 Accounting and Repo.ng by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wllh the Financial Reporting Standard applicable in the UK 8nd Republic of Ir818nd IFRS 102118ffeclive 1 Janugry 20191, the Financial R8POrting Stsndard applicable in the UK and Republic of Ireland (FRS 1021 and the CharSlles Act 2011. The flnancial statements hav8 been prepared to glve a Irue and fBIrf v18W and have departed from the Charilies (Accounts and Reports) Regulations 2008 only lo th& exient required lo provide a 'lrue and lairf view. Thls (Jeparture has involved following the Charitie5 SORP IFRS 1021 published in October 2019 rether (han the Accounting and Reporting by Charities: Slalement of Recommended Praclice effective from 1 Aprfl 2005 which has since been wlthdrawn. Llving It Up meets Ihe deflnltlon of a publlc beneflt enllly under FRS 102. Assets and Ilabllltles are initially recognised al hlslorlcal cost or transaction value unless OtheSe slated in the relevEnt accounlSng policy. 1.2 Incom• I Income Is .recDgnlsed once the Charfty has entlllemenl to the Income, It Is pftjbable that Ihe income will be reG&lved and the amount of Income rècdvable can be meosured reliably. Granis are induded in thè Statemènt of Financial AclSviiles on a receivable basls. Thè balance of Incom8 received for specilic purpose8 but nol expendèd durfng the period is shown in Ihg rel8vanl funds on the B818nce Sheet. Where Incom8 Is received in advanc8 of enlimemenl Df recelpt. Ils reeognillon Is deferred and Included in credllor8 as dèferred Income. Where enlltlgment 0UrS before income is received, the income Is accrued. Income lax recoverable in relallon lo donauons recelved under Grft Aid or deeds of covon8nl 18 recognised at the time of the donation. Other Incom8 Is r2cognlsed In the perfod In which it is recelvatrAe 8nd to the exienl the goods hav8 been provided or on complets'on of the servicg. 1.3 Expendlture Expendlture Is recognlsed onc8 ther8 18 a legal or conslrucllve obllgalion to transfer economlc benefit to 8 third party, It Is probable that a transfer of economlc benefits VAII be reouired in settlement and th? amount of the obligation can be measured reliably. Expenditur8 is classified by activity. The costs of eath acliwly are made up of the total of direct cosis and shared cost5, Including support costs involved in undertaking eath acts'vily. Direct C051s attributable to a single activity aro allo¢at8d dlrectly lo that activity. Shared costs which contributè to more than ong activity 8nd support costs which are not attrfbulable lo a single actlvlty are apportloned beeen those actI1beS on a basis conslslent vAth the use of resources. Central staff costs are alloc8t8d on the b8sis of lime spent, and deweryalion charges alloGale%J gn the portion of the asset's use. Expenditure on charitable activibes is incurred on directly undertaking the activities which further the Charills objetyxives. as well as any associated support costs. All expendlture is indu5ive of irrecoverable VAT. Page 10
LIVING IT UP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accounting policies {¢ontinuodl 1.4 Interest recelv•bl¢ Interest on fvnd8 held on deposll is Induded whBn r8ceivable and the amount can b8 m888ured reliably by the Charlty.. this 56 nom)ally upon notl)Icallon of the Interest pal¢Y or p8yakAe by the Instltullon whh whom the funds are deposlted. 1.5 Tanglble flxed assets and depreclBtlon Tangible fixed assets costing £500 or more are capiiali8ed and recognised thon future economic b8nefits are probable and the cost or value ol th8 as88t can be measured reliably. Tangible fixed 8ssels are InIallY recognlsèd al cost. After recognition, under the cost model, langSble fixed assets ore me8sur8d at cost less accumulated depreci8Uon and any accumulated impairment losses. All costs Incurred to bring a tangible flxed asset into its intended wothng condition slY)uld be included in the measurement of c061. Depreciatlon is charged so a$ to allocate the cost of tangible fixed 8s$els $$ thelr resldual v8lue over their 8stim8ted useful lives, using th& slraiohl-line method. Depreciation18 provlded on the followSng basiB'. Short-18mi lea58hokl propoty Office equlpment 10% 33% 1.6 DebtQT• Trade and other debtors are recognI8ed al the 8ettlemenl 8mounl aftèr any tr8de t1i8count offered. Prep8ymenls are valued al the amount prepaSd net of any trade discounts due. 1.7 C•sh at bank and In hand Ca6h at bank and in hand inckjdes cash 8nd shDrt-t8rn1 highly liquid inveslm8nt5 Wth a short maturity of three months or less from the dale of acqulsilion or openlng of the d8posII or similar count. 1.8 Llabllltlel and provlslona Liabilllle8 are recognlsed when Iher8 Is an otrAlgallon at the 88lance Sheet date a8 a result of a pa8t event. il is probable that a transfer of eccsnomic benefit wll be required in Selllemenl. and the amount of the settlement can be estlmated rellably. Liabilitie5 are recognised at the amount that the Charity anticipates it will pay lo settle the debt or the mount it has receNed as advanced payTnents for the goods or services il must provide. Provl8lons are measurBd at the best estimate of the amounts required to settle the obligation. WheTe the effect of the lime value of money is malerlol, the provision is based on the present value of those 8mounls, dlscounted al th8 pre-tax dlscount rale that refl8Cts the risks specifle to the Ilablllty. The unwinding of the disCOUllt 15 recognised in the Statemgnt of Finoncral Activiti85 as a finance Cost. Page 11
LMNG IT UP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng poll¢106 (Contlnuedl 1.9 Flnanclal Instruments The Charity only ha8 financial 889ets and financial liabilities of a kind Ihal qu41ify as basic financial instruments. Baslc fbnanclal instruments are inltially recognlsed at Iransactlon value and 8ubsequently Tngasured at their settlgment V81u8 with the exception uf bank loans 1£ 8re Subsequently meosured at amortised cost using the effeGlive interest method. 1.10 P•nslons The Charlty operates a defined contrlbutlon penslon scheme and the pension charge represents the amounts payable by the Charity lo the fund in respect of the year. 1.11 Fund accountlng G8118r81 funds are unre8tdcted funds whlch arg avallablo for use at th& discretion Of the Trustees In furth8rance of the general oblecllves of the Charlly and whSGh have not been deslgnaled for other purposes. Restrictéd funds gre funds whlch #rn to be used In accordancè with Epedfic re8trictlon3 imp08ed by donors or which have been raised by the Charity for particular purposes. The costs of raising and dminislering such funds ar8 charged 8galn81 the 8peafic fund. The aim and use of each restricted fund is sel out Sn th8 notes lo the fln8nclal slalemenls. Invèstment income, galns and los8&s are allocated to the appropriate fund. Incom• frorn donatlon• and l•gacl•• Unrestrlcted Reotrtcted funds funds 2023 2023 Total funds 2023 Donations Grants 66,387 30,076 66.583 73,324 43.248 96,463 43,444 139,907 Income from charltable 8ctlvltl85 Unrejtrlcled Re$trict•d lunds funds 2023 2023 Total funds 2023 Charitable incorne 251,132 3,843 254.975 Page 12
LIVING IT UP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Income from chailtablo actlvltlos (contlnuod) Income from other trading •ctiviti•s Income from fundr8lslng events UnreBtrlctod funds 2023 Total fund5 2023 Lettlngs Income 6.572 6,572 Inve¥tm•nt Inc•)m• Unr•strlcted funds 2023 Total fundl 2Q23 Interest received 534 $34 Analy•l• of •xp•ndlturè by actlvltl•s Support costs 2023 Totsl fund> 2023 Dlrect cost* 2023 Expendllure on charitable acliviti8s 16,505 297.683 314.188 Anatysis of direct costs Total funds 2023 Actlvltles 2023 Direct costs 16.505 16,505 Page13
UViNG rr up NOTES TO THE FINANCIAL STATEMENTS FOR The YEAR ENDED 31 DECEMBER 2023 Anaty818 of •xpendlturo by 8Ctlvltlgs Icontlnu•dl An0ty9l8 of Support CQ8t• Total nds 2023 AGtlvltl¢s 2023 Sl8ff ¢x3ts Depredatlon Renl Light and hoat R8palrs and malnlenance Admlnl8traUon cos18 Travel eosl8 Other staff Gosts Insurance Sundry eKpen$e$ Accountancy fee8 243,781 1,896 19.378 3,143 10,560 5.332 2.688 243.781 1,896 19.378 3,143 10,560 5,332 2,688 li 2,948 3.552 230 4,175 3,552 230 4,175 297,683 297,883 Indopondant ¢X8mlnerf• remuneratlon 2023 Fees p8y8ble to the Charil¥s Indepondenl examiner for the Indep9ndenl examlnatlon of the Charitls annual accounts 1,980 st•ff eo8ts 2023 Wages and salade5 Social security costs ContribuliDri to defined ntribUtIOn pension schemes 231,040 8,182 4,559 243.781 Page 14
LIVING IT UP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Staff costs {¢ontlnuodl The averag8 number of persons omploygd by the Ch8rity durlng the year was as follows.. 2023 Charlty staff 16 No employee iecglved remuner8tlon amountlng to mor8 than £60,OQO In alther year. Trustees, remuneratlon and expen•ei During th8 year. no Tw81988 recelved any remuneratlon or other benefits. Durlng the year onded 31 December 2023, no TfU61ee expen6es have been Incurrgd. 10. Tanglbl• fixed a48•t• Short.t•rm leasehold property Offlc• equlpment Total Cost or valualSon AddlOnS 1 5,805 9.302 24,957 Al 31 December 2023 15,655 9,302 24,957 Depreclatlon Charge for the year 233 1,896 At 31 December 2023 233 1,663 1,896 Net book valu• At 31 December 2023 15,422 7,639 23,081 Page15
LMNG IT UP NOTES TO THE FINANCIAL STATEMENTS FOR ThE YEAR ENDED 31 DECEMBER 2023 11. Oobtors 2023 Ou8 wlthSn one year Trode debtors 860 860 12. Crndltorn: Amount• IlIng du• wlthln one year 2023 Trade creditor8 other I8X8t5 and sodal 88curlty AccrualB and daferred Income 477 4,670 1,980 7,127 Page 16
LIVING IT UP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 13. Stst•mwt of funds Statement of lund8 - current year Balance at 31 Trnn61•rs D•c•mb•r Inloul 2023 Incom• Expendlture Unr•strlct•d funds General Funds Tangible Flxed As88ts 354.701 (277,815 11.896) {16,551 24.957 00,335 23.061 354,701 1279,711) 6,406 83,396 R•Btrfct•d fundB Couch to SK Glg Student 1,452 33,135 2.800 9,900 {570) (29,613) 14,294) 882 3,522 1,494 19,9001 Clolhworker Foundallon 47,287 134,4771 (8,406) Tot•1 of fund8 401,988 1314,188) 87,800 14. summary of fund• Summary of funds . current y••r BJl•nco Jt 31 December 2023 Transfern Inlout Income Expendlture General funds Restrtcled funtjs 354,701 47.287 1279,711) 134477) 8.406 18,406) 83.396 401,988 {314,1881 87,100 Page 17
LMNG rr up NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 15. Analy818 of net ao8•t8 bDtwo•n fvnd8 Anaty¥l¥ of not •s¥ets between fund8 - Crrent year Unr•gtrlct•d R•strlct•d funds fund• 2023 2023 Total lunds 2023 Tangible fixed assets Current assets Creditors due wfthln one year 23,061 67,462 17,1271 23,061 71,866 17,1271 4,404 Totsl 83,396 87,800 16. Op•rntlng l•a•• commltm•nts At 31 December 2023 the Charity had commitments to make lulure mSnlmum leaso p?nents under non- cancellable oper8tlng le8s6s as folbws.. Z023 Not L9ter thon 1 ar Later th8n 1 year and not181er than 5 years 18,600 63,550 82,150 Pago 18