RECISTERBD CHARITY NUMBER.. 1199978 ort of the Trustees cnlents for the Year Elbded 31 niber 360 Accoiinlants Limited 8-19 Albion Street Hull Eost York8hir¢ HUI 3TG
360 Cras$ Root$ Conttnts of the Financigl Statement5 Page Report of the Trujtees Ind¢p¢ndtnt Ey8rnin¢r's Report Stitement of Flnanclthl Actlvltles BalAnte Sheet Not to the Fln9nelol Statemonts DetAll¢d StAt¢ment of Fln8n¢Sal A¢tlvltl¢J 10
360 Gra Roots Foulldfition ort of the Tru$tee$ for the Year Ended 3] De mber The trustees pres¢nt iheir report iiryth Ihe finaneial slatements of the c11.11Y for ihe year cnded 31 De¢¢mber 2024. The trustees have adopted the PTovisions of A¢¢ouniiiig and Rcpoitin8 by Chai'ities.. Sialemcnl uf RecutntnLnded Przciice applicuble lo cliui'iti¢S PT¢P(Iring Ih¢ii' JLwuThls in accoi'danc¢ ivith the financial Reportin8 Standord applicable in th¢ UK and Republic of li'eland IfRS 1021 lelTeetiiie l January 20191. We should like to expiES5 our sincere graiitude to all ihose who hav¢ suppor¢ed The 360 Grass Roots Foundation throughout 2024. Your geiiei'051ty and dcdicalion lia5 eiiabled us 10 Inoke a Iiieaninsfvl difference to Ilie lives of t1105e we Serve. Wc look forw?Td lo Continuing our wY)rk ge(hr in the LÉ)ming veAr. OBJECTIVES AND ACTIVITIES Objectives and aims The 360 Grass Ruols Fuundation 15 rumtniiied lo Irli¢vin8 ilie need5 of socially and ¢eonomieally disadvaniased children and young people residing ii) HUI to HU9 through, zssisling in the provision of aLCe.%S 10 .%PQrtq, r¢cr¢ational O¢ElVlties. equipm¢nl and thE Lusls associutEIl ivith PArtieipaiion Its ¢nabl¢ thcm io tok¢ part and providing funding to orgonisotions and clubs to provlde facllities for sport and rec&[10nal aciivities. Slgnlflollnt Attlvltles Throu8houl ils second ye&r of being esiablished, The 360 arass Roots FaulatIon h¢ld its annual golf day as ivell as individuals Completing lundraisi118 for the Lharily. The%¢ evenis bmught tog¢th¢r Incmbeis of the business con)munity to rais¢ lunds lor th¢ Charity. Thesc ellorts wci'e made possible thTOU8h the dediclltion and hard MDrk of Qui. volunteer5, supporl¢rs und ¢li¥ leom Ul 360. CIJarLLYed AccounianL%. ACIIIEVEMENT AND PERFORMANCE CharltRble actlvltles The 360 Cyrass Roots Foundatiort is PLDud io huv¢ madL positive impnci by pi'ovidin8 wan(5 ul i'L8ular intervals Ihroughout t1 yeur. As thc sccund yLar of 8T8nls were Inade, Ihe nurnb¢r of appliLati011s grew a8 did Ilie rcts¢li of the InarkLiing ni4lerials.ln the period 10 31 December 2024 the Chdrity has helped 31 ¢hildren. FINANCIAL REVIEW R¢serv¢s polScy Tlic clioi'ity aims to hold 6 montlis running costs lo ensuiE tlie suslainubility of th¢ eliarliy. FUTURE PLANS Looking ahead 10 2025, Tlie 360 Gruss Roots Fouiid&tioii remains conimitted supportin8 SOCLally and economically disadi'anlased children and young people r¢siding in IILII IIU9. We al'e L.KLited the opportunilics Ilial lic ahcad and are gratefiil for the conlinucd 5UPPDrl of our donoi'5, VDlunlccrs. and partn¢i's. Th¢ n¢xi fooL8olf event is pltsnned for May 2025. STRUCTURE, GOVERNANCE AND MANAGEMENT Covernillg docuTnent The charity is controlled by its govemirtg document, a deed ¢if trust and constitutes an iinincorpDrated charity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number I IY9978 PrÉncipal nddress 19 Albion Str¢cl Hull East Yorkshire HUI 3TG Pasc I
360 c55 Roots Foulld&tio ort of the Trustees ber Z024 Trust¢es Mis$ 8 Holmes ACA. FCCA Tru51eE Mrs S Wilkinson Ti'usiee Mr L Lee TTUStee (resigned 3019120241 Mr A Ell¢riiiglon TTU51ee Independent Examlner 360 A¥¢ouiilants Limited 18-19 Albioii Street Hull East Yorkshire HUI 3-fG ,Islis AppiDv¢d by ord¢r of ihc i>)ord of tiwsiccs on............................................. and signed on its beliulf by.. Miss S Holmes ACA, FCCA . Trustee
ndt ondent Exxminerts Re Drt to the Trustee5 of 360 Gr#5s Root5 Foundation llldepetsdent ¢xamiDer'5 report to the ti'ustee5 of 360 Crass Roots FoundAtion I Irport to tlie chai'ily trustees on niy examination of tlie accouiils ot 360 Grass Rools Foundation Ilhe Trull} for the ytrdr ended 31 Decernber 2024. Respon51bÉlltles And bgsls of report As the charily Ii'usiees of ihe Trust you arc responsible for the preparation of the accounts in arcord&n¢e th the requiT¢m¢nls ol the Cli<iriti¢¥ Aci 2011 I'thB Acl'l. I r¢pcrt in respect of my &xaniinatiorb olihe'fi'u5t's uccounts carried out under Seciion 145 of ihe Act and in C8lTying out my examination I have tollowed all applicable Diitei501is gilien by tl?e Cliarily Cornmission uiidei. Sectioii 145isiib) oftlie Act. Independent examiJLer s statemeat hai'e completed niy examiiialion. I confimi that lio material maiteis have com¢ lo my atl¢ntioii iii 1)llectio1} lIh th¢ ¢xamin&tion giving me c&use to btlitvc thal in any material respect.. accounting I'ecords not kepL in respect of ¢li¢ Trust as r¢quir¢d by Section 130 of Ih¢ Act., or the nccounls do not 8ccord M'ith those records. or thc accounts do i)oi ¢oinply ii'ilh (hi appli¢abl¢ I'equii'¢n)enL$ ¥oll¢eri)ing the forin and c()ni¢ni ofaLcounL% sei ()ut in Ihe Charities IA¢cout)is ai)d R¢poilsl Regulation5 2008 oihei. thoi) any requii'enienl thai Ihe aecouiits give El irue and fair view ivhieh iy noi 4 Inaii¢r considered as part of an independ¢nl ex&mirtation. I have no ¢on¢eins and hove come &¢ross no other niaiters in conneciion with the ex&min&iioii io ivhich &tiention should be drown in ¢his report in order to entlble d ptoper undersiartding of ihe Accounts to be l'eached. Andrew Steele FCA FC 360 Accountants Limiled 18-19 Albion Street Hull East Yorkshire HUI 3TG Dole: IlYll.f Page 3
360 Crass Roots Foundatlon Statement of FinAntiol Activities er 2024 Period 118122 to 31112123 To nds YeAr Ended 31112124 Totyl lunds Unrestrictcd rund Restricted funds Not¢s INCOME AD ENDOWMENTS FROM Donations and Icga¢i¢s 3,860 2,680 6J40 12.678 EXPENDITURE ON Rai5iii8 fuijds 150 130 280 3,100 ChArltabl¢ A¢tlvltles R&isin8 donalions and le8aci¢ 2,741 2,741 1,879 TotAI 2,891 130 3.021 4,979 NET INCOME 969 2,SSO 3,519 7,699 RECONCILIATION OV PUNDS To1 funds brought lorward 7,699 7.699 TOTAL FUNDS CARRIED FORWARD 8,068 2,SSO I I,218 7,699 The noies foi'm part of (hese financial sthiements Page 4
60 Balance Sheet 31 Deoember 2024 31112r24 TotRI fund5 31112123 Total fund$ UnresirTcl¢d ruiid Re51rict¢d runds Not¢s CURRENT ASSETS Dcbtors Cash ai bank 300 8,368 Joo 10,918 800 8.099 2.550 8,668 2,550 lJ,218 8.899 CREDITORS Amounis falling due ivitliin one year 11,200) NET CURRFN'f ASSETS 8,668 2,SSO 11,218 7,699 TOTAL ASSETS LESS CURRENT LIABILITIES 8,668 2,SSO 11.218 7,699 NET ASSETS 8,668 2,550 11,218 7,699 FIINDS UnrLslri¢ted funds Res(rieted furtds 8,668 2,550 7,699 TOTAL FUNDS 11,218 7,699 Th¢ finJn¢io1 staiemenis were appi'oved by the Board tsf Trustees tsnd auihorised for issue on and iyere signed On ils bcliaifby-. Miss S Holmes ACA, FCCA- Trustee The noies foim part of ¢hese financial statements Page 5
360 Grass Roots Foundation tAtements for tlje Y¢#r Ended 3J DEcember 2024 ACCOUNTINC POLICIES BASIS of preparlng the tlnAnclAI stAtement5 The financial slatem¢nts of the ¢horiLy, which 15 a public benefit entity under FRS 102. have been prepared in accorduiiL¢ wilh thr Churiti¢s SORP IFRS 1021 'Ac¢ounting and Reportin8 by Charities.. Siaiemeiii of Recommended Pi'a¢ti¢e applicable w charities preparing their accounts in accoTdai)ce with ihe l."inan¢ial Repoiting Standard applicable itl the UK and Repiihlic of Ii¢land (FRS 1021 l¢ffcct&v¢ l January 20191,: finAncial Ret)oiting Staiidard 102 'The Fiiiaiictal Repoiting Standard applicable iii Llie UK and Republic of Ireland. and the Cliarili¢s ACL 2011. Th¢ financiAI sidlements hav¢ been pr¢pared under the historical cost convenlion. Income All incom¢ is r¢cogni5¢d in the Stalement gfFinancial Activities once the Charity has entillement to the fvnds, Ét is probable that tlie income il'ill be receii'cd and tlie aJnuunl can b¢ rt*asured r¢liably. Bxpendltur¢ Liabiliti¢s ar¢ i¢co8iiis¢d Os ¢xpcndi¢uie as sooii as there is a legal or cortstructive obligaiion coinmiiiing th¢ ¢h8riry to Ihat expendituK it is pivbabl¢ Ihat & traiisfei. of ¢wnomic b¢n¢fLts will be required in.%ettlement alid th¢ amount of Ihe Dbliguiion Can be meaiuird irliobly. Expcndiiurc is accounted for on an accruals basis and hu5 b¢¢n Llossified undLr hLadiii&$ 11)at aggr¢gat¢ all cost r¢lui¢d to Ilie caie80ry. Wlierc costs cannot be direbtly aitribuied io particular headlrtgs they Iiave been ullocuicd to activities on r4 basis consist¢nl with lh¢ us¢ of r¢yvurces. Gmits offercd subject io condit10115 iithicli have iioi been met ai th¢ y¢ar end date are noted 05 a coinmitrneni bui no accrued ss expenditure. Tgxatlon The tharily is ¢xempi fI1n on IL% chariiable Acilvilies. Fund a¢¢ouiitin% UnTL5lriLlcd funds can be iised in fyc¢ordan¢¢ wi¢h the ¢harilable objectives ill the discretiort of ihe trustees. Re5trictcd funds can only be used for pai11Lulai' r¥¥trict¢d purpu5e¥ within the objecls of the chorl(y. Reyii'ictions ai'isc wlicii spceificd bji ilic donor or m.hcn fiinds Bi¢ raised foi. pa11i¢iilar I'¢stri¢led purpose5. Fuithcr cxplunation of thr natur¢ and purpos¢ oC¢a¥h fund is in¢lud¢d in the note5 to the financial statemenis. TRUSTEES, REMUNERATION AND BENEFITS Tliel'e were no Iruslee5' remut)eralion or other benefits for the year et)ded 31 December 2024 nor lor the period end¢d 31 D¢¢enibcr 2023. Trustec5' txpens¢s There were no ttvstees, expenses paid for tl)e year ended 31 December 2024 nor for tlie pei'iod ended 31 Dec¢inr 2023. Pa8e 6 eoiitbnued...
360 Grass Roots FoundAtiot) Notes lo the Fln&nclal St8ttmÈnts- eontinved ror the Year Ended 31 December 2024 COMPARATIVES FOR THE STA TEMENT OF FINANCIAL ACTIVITIES Unieslricted fuiml Restricted funds Totsl runds INC"OME AND ENDOWMEP4TS FROM Donations aiid le8acies 12,678 12,678 EXPENDITURE ON 3,100 3.100 ChfirltAblt ittlvltlts Raising donaiions ortd legaei 1,879 1.879 TotBI 4,979 4,979 NET INCOMB 7,699 7.699 TOTAL FUNDSCARRJED FORWARD 7,699 7,699 DEBTORS: AMOUNTS FALLING DUEWITHIN ONE YEAR 31112124 31112123 Trode debiors Othcr dcbioTS 800 300 800 CREDITORS: AMOUNTS FALLINC DUE WITHIN ONE YEAR 31112124 31112123 Olher creditOTS 1,200 Page 7 contirtued..
360 Grass Root5 FoundatlOD JYote5 to the Tr'in ntinued for the Yr Ended 31 December 2024 MOVEMENTIN FUNDS Nei rnoveinejit in funds At 31112124 At 111124 Unrestricted funds Genei'al tiind 7,699 969 8,668 Re$trlcted fllnds Restricted N.eiball Fui)d Restricted Spoits Glasses Fuiids 72 2.478 72 2A78 2,SSO 2JSO TOTAL FUNDS 7.699 3,519 11,21Y Net movernent ih tljiids, iiicluded in ilie 8bove are as follows.. IJi¢omin8 r¢soiirc¢5 Resoui'ees expended Movement iii funds Unr¢$trJ¢tÈd G¢n¢i'al fuiid 3060 12,891) 969 R¢strl¢ted funds Re4triLtLd Netboll fund Rcstri¢ted Spoits Glasses Fuiid5 72 2,608 72 2.478 {13LII 2,680 1130) 2,5511 TOTAL FUNDS 6,540 (3,021) 3.519 CompArAtives for movement In Net IMow¢ment in fiinds Al 3111 Y23 Unrestrleteil ndS G¢nei'#l fund 7.699 7.699 TOTAL FUNDS 7,699 7,699 Page 8 continued...
360 Crass R0015 Foundation Notes to tlie Financial StAtements- tontinu¢ for tlje Year Ended 31 Detembor 2024 MOVEMENT IN FUNDS- ¢ontSnu¢d Coniparalive nel movement in fvnds, tn¢lud¢d in the aboije are as folloii'5'. INLOlning r¢50urces Resources expertded Moi'einent iii funds Uiirestrlcted funds G¢n¢ral fund 12,678 (4.9791 7.699 TOTAL FUNDS 12.678 14.9791 7,699 RELATED PARTY DISCLOSIIRES Miss S Holmes is a irUse of the charity and a director of 360, Chartered A¢¢ountArbl¥ whD have Lornplc¢ed th¢ Indep¢nd¢ni Examination. Miss S IIolmes not involved in the preparation of the report. 360. Chanered Accountants have pix)vided accountancy sUPPOrt at no char8e to the chariiy. Mr A Ellerii)gton is a trustee of the charity and was employ¢d by Hull City Academy durins the yeui.. Tli¢ ¢hai'ity received sornt applLClllion3 froin ¢hild¥en ivho N¢tend¢d sessions A( the Academy.
360 Cr255 Roots Fou Detalled Statement of Financial A¢tivitie5 roi. ded 31 Deeember 2024 Period 118122 to 31112123 Yew. Ejjded 31112124 INCOME AND Tr:NDOWMENTS Donatlons legaeies Gifts Doiialions Evthit donations 3,101 695 8.882 100 6J80 6.540 12,678 Total Ineomlng resollre¢i 6,540 12,678 EXPENDITURE Oth¢r tridlng Aclivlties PurLhas¢s Bad debts 200 80 3,100 280 3,100 CIIArlt#blt #ttlvltlt$ GrAnts lo instiluiiu115 Gyaiits to individuals 1.020 1,449 844 1,000 2,469 1.844 Suppor¢ cg5ts Flnan¢¢ Bank ¢har8es 272 35 ToiAI r¢sour¢e5 expended 3.021 4,979 Net Income 3,519 7,699 This page daes tjoi foTm part of the slatuioiy fitJancia] statements Page 10