REGISTERED COMPANY NUMBER: CEO31447 (England and Wales) REGISTERED CHARITY NUMBER: 1202009
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 20TH FEBRUARY 2023 TO 20TH FEBRUARY 2024
FOR
AUTISM BEAUDON UNDERSTANDING KINDNESS
SBCA Chartered Accountants 17 Moor Park Avenue Preston Lancashire PR1 6AS
AUTISM BEAUDON UNDERSTANDING KINDNESS
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 20TH FEBRUARY 2023 TO 20TH FEBRUARY 2024
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Report of the Trustees 1
Statement of Financial Activities 2
Statement of Financial Position 3
Notes to the Financial Statements 4 to 6
Detailed Statement of Financial Activities 7
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AUTISM BEAUDON UNDERSTANDING KINDNESS
REPORT OF THE TRUSTEES FOR THE PERIOD 20TH FEBRUARY 2023 TO 20TH FEBRUARY 2024
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 period 20th February 2023 to 20th February 2024. 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).
INCORPORATION
The charitable company was incorporated on 20th February 2023 and commenced trading on the same date.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
CEO31447 (England and Wales)
Registered Charity number
1202009
Registered office
17 Moor Park Avenue Preston Lancashire PR1 6AS
Trustees
Amerjit Singh Cordelia Singh
Olivia Muldoon Melissa Ruane Hilary Chesney Nicola Ainscough
Company Secretary
Approved by order of the board of trustees on 13th March 2025 and signed on its behalf by:
Cordelia Singh - Trustee
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AUTISM BEAUDON UNDERSTANDING KINDNESS
STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 20TH FEBRUARY 2023 TO 20TH FEBRUARY 2024
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies |
Unrestricted fund £ 17,589 |
|---|---|
| EXPENDITURE ON Raising funds 2 |
15,440 |
| NET INCOME | 2,149 |
| TOTAL FUNDS CARRIED FORWARD | 2,149 |
The notes form part of these financial statements
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AUTISM BEAUDON UNDERSTANDING KINDNESS
STATEMENT OF FINANCIAL POSITION 20TH FEBRUARY 2024
| Notes CURRENT ASSETS Cash at bank CREDITORS Amounts falling due within one year 4 |
Unrestricted fund £ 2,989 (840) |
|---|---|
| NET CURRENT ASSETS | 2,149 |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 2,149 |
| NET ASSETS | 2,149 |
| FUNDS 5 Unrestricted funds |
2,149 |
| TOTAL FUNDS | 2,149 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 20th February 2024.
The members have not required the company to obtain an audit of its financial statements for the period ended 20th February 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(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.
The financial statements were approved by the Board of Trustees and authorised for issue on 13th March 2025 and were signed on its behalf by:
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Cordelia Singh - Trustee
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The notes form part of these financial statements
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AUTISM BEAUDON UNDERSTANDING KINDNESS
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 20TH FEBRUARY 2023 TO 20TH FEBRUARY 2024
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.
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.
continued...
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AUTISM BEAUDON UNDERSTANDING KINDNESS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 20TH FEBRUARY 2023 TO 20TH FEBRUARY 2024
2. RAISING FUNDS
Raising donations and legacies
| Rent Room hire Charity ball costs Support costs |
£ 3,550 1,340 7,735 2,815 15,440 |
|---|---|
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the period ended 20th February 2024.
Trustees' expenses
There were no trustees' expenses paid for the period ended 20th February 2024.
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5.
| Accruals and deferred income | £ 840 |
|
|---|---|---|
| MOVEMENT IN FUNDS Unrestricted funds General fund |
Net movement in funds £ 2,149 |
At 20.2.24 £ 2,149 |
| TOTAL FUNDS | 2,149 | 2,149 |
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund |
Incoming Resources Movement resources expended in funds £ £ £ 17,589 (15,440) 2,149 |
|---|---|
| TOTAL FUNDS | 17,589 (15,440) 2,149 |
continued...
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AUTISM BEAUDON UNDERSTANDING KINDNESS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 20TH FEBRUARY 2023 TO 20TH FEBRUARY 2024
6. RELATED PARTY DISCLOSURES
There were no related party transactions for the period ended 20th February 2024.
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AUTISM BEAUDON UNDERSTANDING KINDNESS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 20TH FEBRUARY 2023 TO 20TH FEBRUARY 2024
| INCOME AND ENDOWMENTS Donations and legacies Donations Charity ball tickets Play session fees Total incoming resources EXPENDITURE Raising donations and legacies Rent Room hire Charity ball costs Support costs Management Insurance Marketing Sundries Computer costs Governance costs Accountancy and legal fees Total resources expended Net income |
£ 9,269 6,545 1,775 17,589 17,589 3,550 1,340 7,735 12,625 75 483 717 700 1,975 840 15,440 2,149 |
|---|---|
This page does not form part of the statutory financial statements
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