REGISTERED COMPANY NUMBER: 14327887 (England and Wales) REGISTERED CHARITY NUMBER: 1200543
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 March 2025
for
Night Sky Foundation
Attwoods Chartered Certified Accountants 182 Worcester Road Bromsgrove Worcestershire B61 7AZ
Night Sky Foundation
Contents of the Financial Statements for the Year Ended 31 March 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 10 |
| Detailed Statement of Financial Activities | 11 |
Night Sky Foundation
Report of the Trustees for the Year Ended 31 March 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
To advance such charitable purposes for the public benefit as the trustees see fit from time to time, In particular, but not limited to advancing education by making grants and supplying and giving access to technology to support the provision of and access to education.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
During the period the Trustees have continued to receive income and make charitable donations to a variety of causes.
FINANCIAL REVIEW
Financial position
The Statement of Financial Activities for the period ended 31 March 2024 shows incoming resources totalling £66,376 and resources expended of £68,823. The deficit in reserves of the charity at the 31 March 2024 was £657. The current level of funding is adequate to support the continuation of the Charity's existing activities.
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
Going concern
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity is a company limited by guarantee and does not have a share capital, the extent of the liability of each member on winding up is limited to £1.
The charity is controlled by its governing documents and constitutes a company limited by guarantee as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
14327887 (England and Wales)
Registered Charity number
1200543
Page 1
Night Sky Foundation
Report of the Trustees for the Year Ended 31 March 2025
Registered office
Unit B Rubery House The Avenue Rubery Birmingham B45 9AL
Trustees
Dr A G Gunn Astrophysicist C Johnston Astronomer A C M Weekes Company Director
Independent Examiner
Attwoods Chartered Certified Accountants 182 Worcester Road Bromsgrove Worcestershire B61 7AZ
19-10-2025 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
SIGN .......................................................................... A C M Weekes - Trustee
Page 2
Independent Examiner's Report to the Trustees of Night Sky Foundation
Independent examiner's report to the trustees of Night Sky Foundation ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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 accounts to be reached.
Ben Newbury FCCA
Attwoods Chartered Certified Accountants 182 Worcester Road Bromsgrove Worcestershire B61 7AZ
Date: .............................................
Page 3
Night Sky Foundation
Statement of Financial Activities
for the Year Ended 31 March 2025
| 31.3.25 | 31.3.24 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 37,107 | 66,376 | |
| Investment income | 2 | 4 | 2 |
| Total | 37,111 | 66,378 | |
| EXPENDITURE ON | |||
| Charitable activities | |||
| General activities | 37,483 | 68,823 | |
| NET INCOME/(EXPENDITURE) | (372) | (2,445) | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | (657) | 1,788 | |
| TOTAL FUNDS CARRIED FORWARD | (1,029) | (657) |
The notes form part of these financial statements
Page 4
Night Sky Foundation
Balance Sheet
31 March 2025
| 31.3.25 | 31.3.24 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| CURRENT ASSETS | |||
| Cash at bank | 212 | 843 | |
| CREDITORS | |||
| Amounts falling due within one year | 5 | (1,241) | (1,500) |
| NET CURRENT ASSETS/(LIABILITIES) | (1,029) | (657) | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | (1,029) | (657) | |
| NET ASSETS/(LIABILITIES) | (1,029) | (657) | |
| FUNDS | 6 | ||
| Unrestricted funds | (1,029) | (657) | |
| TOTAL FUNDS | (1,029) | (657) |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
19-10-2025
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
----- Start of picture text -----
SIGN
.............................................
A C M Weekes - Trustee
----- End of picture text -----
The notes form part of these financial statements
Page 5
Night Sky Foundation
Notes to the Financial Statements for the Year Ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. INVESTMENT INCOME
| 31.3.25 | 31.3.24 | |
|---|---|---|
| £ | £ | |
| Deposit account interest | 4 | 2 |
continued...
Page 6
Night Sky Foundation
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 66,376 |
| Investment income | 2 |
| Total | 66,378 |
| EXPENDITURE ON | |
| Charitable activities | |
| General activities | 68,823 |
| NET INCOME/(EXPENDITURE) | (2,445) |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 1,788 |
| TOTAL FUNDS CARRIED FORWARD | (657) |
continued...
Page 7
Night Sky Foundation
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
| 5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
|---|---|---|---|---|
| 31.3.25 | 31.3.24 | |||
| £ | £ | |||
| Accrued expenses | 1,241 | 1,500 | ||
| 6. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.4.24 | in funds | 31.3.25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | (657) | (372) | (1,029) | |
| TOTAL FUNDS | (657) | (372) | (1,029) | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 37,111 | (37,483) | (372) | |
| TOTAL FUNDS | 37,111 | (37,483) | (372) | |
| Comparatives for movement in funds | ||||
| Net | ||||
| movement | At | |||
| At 1.4.23 | in funds | 31.3.24 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 1,788 | (2,445) | (657) | |
| TOTAL FUNDS | 1,788 | (2,445) | (657) |
continued...
Page 8
Night Sky Foundation
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
6. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement |
|---|---|---|
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 66,378 |
(68,823) | (2,445) |
| TOTAL FUNDS 66,378 |
(68,823) | (2,445) |
| A current year 12 months and prior year 12 months combined position is as follows: | ||
| Net | ||
| movement | At | |
| At 1.4.23 | in funds | 31.3.25 |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 1,788 |
(2,817) | (1,029) |
| TOTAL FUNDS 1,788 |
(2,817) | (1,029) |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 103,489 | (106,306) | (2,817) |
| TOTAL FUNDS | 103,489 | (106,306) | (2,817) |
continued...
Page 9
Night Sky Foundation
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
7. RELATED PARTY DISCLOSURES
iCandi Apps Limited - In the period the company received donations of £37,086.95 (Mr A C M Weekes is a director and shareholder of iCandi Apps Limited).
Page 10
Night Sky Foundation
| INCOME AND ENDOWMENTS Donations and legacies Donations Investment income Deposit account interest Total incoming resources EXPENDITURE Charitable activities Insurance Sundries Grants to institutions Support costs Finance Bank charges Governance costs Accountancy fees Legal fees Total resources expended Net expenditure |
Detailed Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 £ £ 37,107 66,376 4 2 37,111 66,378 132 96 - 107 35,587 66,631 35,719 66,834 529 489 1,200 1,500 35 - 1,235 1,500 37,483 68,823 (372) (2,445) |
|---|---|
This page does not form part of the statutory financial statements
Page 11