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2024-03-31-accounts

CUPARISE CIO

(Registered charity no. 1200402)

TRUSTEES’ ANNUAL REPORT AND RECEIPTS AND PAYMENTS ACCOUNTS

FOR THE PERIOD ENDED 31[st] MARCH 2024

CUPARISE CIO

TRUSTEES’ ANNUAL REPORT AND RECEIPTS AND PAYMENTS ACCOUNTS

For the year period ended 31[st] March 2024

CONTENTS

Legal and Administrative information 2
Trustees' Report 3 - 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Statement of Assets and Liabilities 9
Notes to the Accounts 10 - 15
Detailed Statement of Financial Activities 16

1

TRUSTEES’ ANNUAL REPORT FOR THE PERIOD ENDED 31 MARCH 2024

Trustees Dr Mercy Ofuya
Dr Nimarta Dhani
Dr Ohioma Akhibi
Charity Reg. No. 1200402
Registered Office 124 City Road
London
EC1V 2NX
Independent Examiner Solutions Accountancy & Bookkeeping Ltd
1 The Mews
Little Brunswick Street
Huddersfield
HD1 5JL

Bankers Lloyds Bank Plc
25 Gresham Street
London
EC2V 7HN

2

FOR THE PERIOD ENDED 31 MARCH 2024

TRUSTEES’ ANNUAL REPORT

The trustees present their annual report and financial statements of the charity for the year period ended 30 March 2024. Reference and administrative information set out on page 1 forms part of this report. The financial statements have been prepared on a Receipts and Payments basis, and they comply with current statutory requirements and the charity's governing document. The Trustees’ Annual Report has been prepared in compliance 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 and Republic of Ireland (FRS 102).

OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT

Charitable objects

Advancing health for the public benefit by educating the public on matters relating to breast cancer by providing information, advice, raising awareness, provision of lectures, fora, online materials and by carrying out research for the relief and assistance of people with breast cancer.

Activities

1. Development and dissemination of mobile application Mami, to help women living in lowresource settings to identify breast cancer symptoms and facilitate linkage to appropriate medical care.

2. Podcast on Breast Cancer awareness:

Statement of public benefit

The Trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.

The Trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning its future activities. The Trustees consider how planned activities will contribute to the aims and objectives that have been set.

Trustees ensure that all the programmes carried out by the charity will be professionally planned, structured, and delivered in accordance with the guidelines stated by Charity Commission. The planning, set-up and implementation of programmes are reviewed by Trustees to ensure that they are appropriate, safe, and beneficial to the public and standard operating procedures and policies to ensure these are embedded in the activities. These processes are reviewed periodically by trustees to ensure adherence and accountability.

3

TRUSTEES’ ANNUAL REPORT

FOR THE PERIOD ENDED 31 MARCH 2024

ACHIEVEMENTS AND PERFORMANCE: REVIEW OF ACTIVITIES FOR THE YEAR

FINANCIAL REVIEW

During the year ended 31/03/2024 the charity received income of £11,152 made up of £4,382 in grants, £6,670 donations from trustees and £100 donations from the public. The spending for the period was £ 11,474 resulting in expenditure over income deficit of £322, which was partly covered by the loan given to the charity by the trustees.

Reserves policy

The charity's policy is to ensure that there are reserve funds available to run the basic operations of the charity for a minimum of three months. The Trustees estimate this would require a minimum reserve of £500, measured as unrestricted net assets. At the year end, the charity had unrestricted funds of £678 for this purpose. However, this was due to a funding provided by the founder. The Trustees will review the amount required for reserves for the charity to mitigate the effects of unforeseen events that may occur.

4

TRUSTEES’ ANNUAL REPORT FOR THE PERIOD ENDED 31 MARCH 2024

Going concern

The Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

PLANS FOR FUTURE PERIODS

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution and governing document

CUPARISE CIO is a registered charity number 1200402, constituted as a Charitable Incorporated Organisation (CIO), and was registered with the Charity Commission on 16 September 2022.

The charity is governed under its Constitution logged with the Charity Commission on 16 September 2022. The governance of the charity is the responsibility of the Trustees. The Trustees meet at least 3 times annually and consider the broad strategy and areas of activity of the charity. The day-to-day administration is delegated to one of the trustees.

Method of appointment or election of Board of Trustees

Trustees are elected and co-opted under the terms of the charity’s constitution. Regular reviews are held to identify gaps within the knowledge and expertise of the Board of Trustees and appointments are made where required to strengthen the Board.

When it is necessary to appoint new Trustees, due to either a Trustee stepping down or a gap of expertise in the board is identified, recruitment will initially begin through the networks of the board and management team. Applicants will be reviewed by Trustees and the successful applicant will be invited to attend a Trustee meeting. Following this, on the provision that the board are satisfied and the applicant still wishes to join the Trustee board, they will be appointed.

No other person or external organisation is entitled to appoint any Trustees of the charity. The Trustees who served during the period and after the year end are shown on page 1.

Policies adopted for the induction and training of Trustees

The charity provides new trustees with an induction pack and mentoring from the Chair. The charity has limited resources for formal training of the trustee body. However, training opportunities will be announced to Trustees when these become available pro bono.

5

FOR THE PERIOD ENDED 31 MARCH 2024

TRUSTEES’ ANNUAL REPORT

Related party relationships

The charity has no related party connections with other organisations. The Trustees consider that members of the board, the director, and their close connections to be the only related parties of the charity.

During the reporting period, all income of the charity was through donations from one of the trustees, who met the charity’s costs from own funds. The total amount donated in this way was £2,200 as shown in Receipts and Payments Accounts.

Remuneration policy for key management personnel

The Trustees consider the Board of Trustees and the director as comprising the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a day-to-day basis. All Trustees give of their time freely and no trustee remuneration was paid in the year.

Trustees are required to disclose all relevant interests and register them with the Director and to withdraw from decisions where a conflict of interest arises.

There were no other key management personnel during the reporting period.

Risk management

The Trustees fully accept their responsibilities for ensuring that the major risks to which the Charity is exposed are identified, and that there are systems and procedures in place to mitigate those risks. At every meeting the Trustees receive comprehensive update reports on the charity’s work programme, finances, staffing and partnerships. These are all considered in terms of risk and actions to manage and mitigate risk are agreed.

APPROVAL OF THE REPORT

30/12/2024

This report was approved by the Board of Trustees on …………………... and signed on its behalf by:

……………………………………………………….

Mercy Ofuya Trustee

6

CUPARISE CIO

Independent Examiner’s Report

Independent Examiner's Report to the trustees of CUPARISE CIO

I report to the trustees on my examination of the financial statements of CUPARISE CIO for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

CPAA

Solutions Accountancy & Bookkeeping Ltd

1 The Mews Little Brunswick Street Huddersfield

HD1 5JL

30 December 2024

7

CUPARISE CIO

Statement of Financial Activities for the Year ended 31 March 2024

Notes
Income and endowments
from:
Donations and legacies
2
Total
Expenditure on:
Other
3
Total
Net gains on investments
Net expenditure
4
Transfers between funds
Net expenditure before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds carried forward
Unrestricted
funds
2024
£
6,772
Restricted
funds
2024
£
4,381
Total funds
2024
£
11,153
Total funds
2023
£
2,201
6,772
7,094
4,381
4,381
11,153
11,475
2,201
2,201
7,094
-
4,381
-
11,475
-
2,201
-
(322)
-
-
-
(322)
-
-
-
(322) - (322) -
(322) - (322) -
(322) - (322) -

8

CUPARISE CIO

Statement of Assets and Liabilities for the Year ended 31 March 2024

Charity No. 1200402
Current assets
Cash at bank and in hand
Creditors:Amount falling due within one year
6
Net current liabilities
Total assets less current liabilities
Net liabilities excluding pension asset or liability
Total net liabilities
The funds of the charity
Restricted funds
7
Unrestricted funds
General funds
7
Reserves
7
Total funds
2024
£
678
678
(1,000)
(322)
(322)
(322)
(322)

(322)
(322)
(322)
2023
£
-
-
-
-
-
-
-
-
-
-

Approved by the trustees on 30 December 2024

And signed on their behalf by:

Mercy Ofuya Trustee

30 December 2024

9

CUPARISE CIO

Notes to the Accounts for the Year Ended 31 March 2024

1. Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Fund accounting

These are available for use at the discretion of the trustees in furtherance Unrestricted funds of the general objects of the charity. These are unrestricted funds earmarked by the trustees for particular Designated funds purposes. These are available for use subject to restrictions imposed by the donor Restricted funds or through terms of an appeal. Income Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient Recognition of income reliability. Income with related Where income has related expenditure the income and related expenditure expenditure is reported gross in the SoFA. Voluntary income received by way of grants, donations and gifts is Donations and legacies included in the the SoFA when receivable and only when the Charity has unconditional entitlement to the income. These are only included in income (with an equivalent amount in Donated services and expenditure) where the benefit to the Charity is reasonably quantifiable, facilities measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable.

10

CUPARISE CIO

Notes to the Accounts for the Year Ended 31 March 2024

Expenditure

Expenditure is recognised on an accruals basis. Expenditure includes Recognition of expenditure any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates. These comprise the costs associated with attracting voluntary Expenditure on raising income, fundraising trading costs and investment management funds costs. Expenditure on charitable These comprise the costs incurred by the Charity in the delivery of activities its activities and services in the furtherance of its objects, including the making of grants and governance costs. All grant expenditure is accounted for on an actual paid basis plus an Grants payable accrual for grants that have been approved by the trustees at the end of the year but not yet paid. These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any Governance costs audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from tax on its charitable activities.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other shortterm highly liquid investments with original maturities of three months or less and bank overdrafts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

11

CUPARISE CIO

Notes to the Accounts for the Year Ended 31 March 2024

2. Income from donations and legacies

Income from donations and legacies
Donations
Grants
Unrestricted
£
6,772
-
6,772
Restricted
£
-
4,381
4,381
Total
2024
£
6,772
4,381
11,153
Total
2023
£
2,201
-
2,201

12

CUPARISE CIO

Notes to the Accounts for the Year Ended 31 March 2024

Unrestricted
£
Motor and travel costs
324
General administrative costs
4,278
Legal and professional costs
2,492
7,094
4
Net expenditure before transfers
This is stated after charging:
Independent Examiner's fee
5 Staff costs
No employee received emoluments in excess of £60,000.
6 Creditors:
amounts falling due within one year
Loans from trustees
Accruals
Restricted
£
1,450
2,931
-
4,381
2024
£
400
2024
£
600
400
1,000
Tota
l
202
4
£
1,774
7,209
2,492
11,475
Tota
l
202
3
£
158
850
1,193
2,201
2023
£
-
2023
£
-
-
-

13

CUPARISE CIO

Notes to the Accounts for the Year Ended 31 March 2024

7 Movement in funds

Restricted funds:
Restricted income funds:
King's Entrepreneurship
Institute
Microsoft Azure Non-Profit
Grant
Total
Unrestricted funds: General
funds
Total funds
Purposes and restrictions in
relation to the funds:
Restricted funds:
King's Entrepreneurship
Institute
Microsoft Azure Non-Profit
Grant
Incoming resources
(including other
gains/losses)
£
1,450
2,931
4,381
6,772
11,153
AORTIC
Conference in
Senegal
For App
development
Resources
expended
£
-1,450
-2,931
-4,381
-7,094
-11,475
At 31 March
2024
£
-
-
-
-322
-322

8 Analysis of net assets between funds

Net current assets Unrestricted
funds
£
278
278
Restricted
funds
£
-600
-600
Total
£
-322
-322

14

CUPARISE CIO

Notes to the Accounts for the Year Ended 31 March 2024

9 Reconciliation of net debt

Cash and cash equivalents

Net debt
Cash flows
£
678
678
678
At 31 March
2024
£
678
678
678

15

CUPARISE CIO

Detailed Statement of Financial Activities for the Year Ended 31 March 2024

Income and endowments from:
Donations and legacies
Donations
Grants
Total income and endowments
Expenditure on:
Motor and travel costs
Travel and subsistence
General administrative costs
General insurances
Software, IT support and related
costs
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Audit/Independent examination
fees
Consultancy fees
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net expenditure
Net expenditure before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted
funds
2024
£
6,772

-
6,772
6,772
324

324
33

2,677
1,437
119
12
4,278
1,000
1,492
2,492
7,094
7,094
-
(322)
(322)
-
(322)
-
(322)
Restricted
funds

2024
£
-

4,381
4,381
4,381
1,450

1,450
-

2,931
-
-
-
2,931
-
-
-
4,381
4,381
-
-
-
-
-
-
-
Total funds

2024
£
6,772

4,381
11,153
11,153
1,774

1,774
33

5,608
1,437
119
12
7,209
1,000
1,492
2,492
11,475
11,475
-
(322)
(322)
-
(322)
-
(322)
Total funds
2023
£
2,201
-
2,201
2,201
158
158
-
192
627
31
-
850
-
1,193
1,193
2,201
2,201
-
-
-
-
-
-
-

16