**REGISTERED CHARITY NUMBER: 1201447** ## **Report of the Trustees and Unaudited Financial Statements for the Period 23 December 2022 to 31 December 2023** **for Whispering Angels** Roy Pinnock & Co LLP Chartered Certified Accountants Wren House 68 London Road St Albans Hertfordshire AL1 1NG **Whispering Angels** **Contents of the Financial Statements for the Period 23 December 2022 to 31 December 2023** ||Page| |---|---| |Report of the Trustees|1 to 3| |Statement of Financial Activities|4| |Balance Sheet|5| |Notes to the Financial Statements|6 to 7| **Whispering Angels** ## **Report of the Trustees for the Period 23 December 2022 to 31 December 2023** The trustees present their report with the financial statements of the charity for the period 23 December 2022 to 31 December 2023. The financial statements have been prepared in accordance with the accounting policies set out therein and comply with the charity's governing document, applicable laws and Accounting and Reporting by Chanties: Statement of Recommended Practice(SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard of the UK and Ireland(FRS102). The charity is constituted as a Charitable Incorporated Organaisation. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number** CE031042 (England and Wales) ## **Registered Charity number** 1201447 ## **Registered office** Auriol Barns Woodhall Lane Shenley Radlett Hertfordshire WD7 9AU ## **Trustees** G M Hellier Initial Trustee Ms L E Monje Initial Trustee Ms M Keys Initial Trustee R G Towell Trustee - appointed 18.7.23 Mrs D Flynn Trustee - appointed 18.7.23 ## **COMMENCEMENT OF ACTIVITIES** The charity had not started trading by 31st December 2023. The first donations were made in May 2024. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document a Constitution of a Charitable Incorporated Organisation (CIO) dated 22nd December 2022 ## **Recruitment and appointment of new trustees** The initial trustees are appointed for terms of four years at the initial meeting of trustees. There is a limit of two years for any additional trustees to ensure diversity, challenge and new thinking. New trustees are provided with the current constitution , latest annual report, organisational annual plans, recent accounts and current budget. The Chair provides a substantive induction regarding governance, compliance and operations of the organisation. ## **Organisational structure** The governance of the charity is provided by the board of trustees who meet . We are fortunate to have a board of trustees with skills and experience from a range of backgrounds in the humanitarian and private sectors. Page 1 **Whispering Angels** ## **Report of the Trustees for the Period 23 December 2022 to 31 December 2023** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Risk management** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The objectives of the Whispering Angels is to : The relief of poverty among people living in impoverished areas by providing short term financial support through grants of money to pay for items , or items , services or facilities, which the recipients could not otherwise afford. Page 2 **Whispering Angels** ## **Report of the Trustees for the Period 23 December 2022 to 31 December 2023** ## **OBJECTIVES AND ACTIVITIES** ## **Public benefit** The Whispering Angel foundation has been setup up to provide benefit to those in the poorest communities with our main focus being in Africa and Latin America. Whispering Angles are people that have direct connections with poor communities and each Whispering Angel is recruited through known third parties that provide references and statements of "Good Character" supporting each application. Whispering Angels are not paid, but agree to establish those in greatest need of financial support in the communities that they have contact in and to provide them with funds for to assist them as they arise. Sponsorship provided by High Net Worth individuals who can "adopt" a number of Whispering Angels. 100% of "sponsor funds" are donated directly to the beneficiaries through the Whispering Angles with the charity founders funding the cost of running the administration. The purposes of the financial support provided is not specifically defined as community needs will vary but every payment to a beneficiary is reported on through the central administration portal and the beneficiary is contacted to confirm the funds have been received. ## **Future Plans** Whispering Angels received it first donations during 2024 The trustees aim to build and grow this charity to reach more people in need during Approved by order of the board of trustees on 28 October 2024 and signed on its behalf by: G M Hellier - Trustee Page 3 **Whispering Angels** ## **Statement of Financial Activities for the Period 23 December 2022 to 31 December 2023** Notes £ **TOTAL FUNDS CARRIED FORWARD** - The notes form part of these financial statements Page 4 **Whispering Angels** **Balance Sheet At 31 December 2023** |Notes
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
3
**TOTAL FUNDS**|£
-
-
-| |---|---| The financial statements were approved by the Board of Trustees on 28 October 2024 and were signed on its behalf by: G M Hellier -Trustee The notes form part of these financial statements Page 5 **Whispering Angels** ## **Notes to the Financial Statements for the Period 23 December 2022 to 31 December 2023** ## **1. ACCOUNTING POLICIES** ## **Accounting convention** The financial statements of the charitable CIO, 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'. The financial statements have been prepared under the historical cost convention. The charitable company was dormant throughout the period ended 31 December 2023. ## **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. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the period ended 31 December 2023. ## **Trustees' expenses** There were no trustees' expenses paid for the period ended 31 December 2023. ## **3. MOVEMENT IN FUNDS** ||Net|| |---|---|---| ||movement in|| ||funds|At 31.12.23| ||£|£| |**TOTAL FUNDS**|-|-| Page 7 **Whispering Angels** ## **Notes to the Financial Statements - continued for the Period 23 December 2022 to 31 December 2023** ## **3. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement in| |---|---|---|---| ||resources|expended|funds| ||£|£|£| |**TOTAL FUNDS**|-|-|-| Page 7