SPIRIT of CARE CHARrrY Accounts and Trustees Report Year ended 30 June 2024 Spirit of Care Charity Charity Information For the year ended 30 June 2024 PRINCIPALOFFICE: Walsingham House Hill Green Road Stockbury Sittingbourne ME97UN REGISTERED CHAR￿ NUMBER: 1202888 Trustees: Chair Teresa O'Brien Brendan Ferrill Ttmothy Madden ACCOUNTANTS: Winter & Co Melbury House 34 Southl)orough Road Bickley Bromley Kent BRI 2EB BANKERS: Santander Business Bankin8 Operations Sunderland SR43 4FW SPIRIT of CARE CHARITY TRUSTEES. REPORT For the year ended 30 June 2024 The Trustees present its report and financial Statements for the year ended 30June 2024. PRINCIPAL AJM5 AND OBJECTIVES The princlpal objectives of the SPIRIT of CARE CHARITY are: The relief of those in need, by rea50n of disability, as well as relief to their families, helper5 and carers through the provision of support services.social and recreational facilities and opportunities. MANAGEMENT STRUCTURE The SPIRIT OF CARE CHARITY is managed by the trustees and those who served during the year are listed as follows: Teresa O'Brien Brendan Ferrlll Timothy Madden Chair Trustee Trustee The trustees do not receive any remuneration from the charity In their capacity as trustees. SPIRIT OF CARE CHARITY TRUSTEES'S REPORT (CONTINUED) For the year ended 30 June 2024 REVIEW OF THE YEAR The Charity started operations as a charity with effect from l July 2023 having previously provided care services to the local community through a limited company. The SpirFt of Care limited company has now been dissolved and ceased tradin8 on 30 June 2023. During the year the Charity continued to provide its community care service and day care service to adult5 With special needs. TRUTEES'S RESPONSIBIUTIES The Charity Law requires the trustees to prepare financial statements for each financial year. which give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing those financial statements the Trustees are required to Select suitable accounting policies and then apply them conslstently Make judgments and estimates that are reasonable and prudent Prepare the financial statements on a goin8 concern basi5 unle55 it is inappropriate to presume that the charity will continue in operation. bl The trustees are responsible for keepin8 proper accounting records which are disclosed with reasonable accuracy and to enable them to ensure that the financial statements comply with the Charities Act 2022. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irre8ularities. On behalf of the board of trustees- Chair- Teresa O'Brien 20 September 2024 SPIRIT OF CARE CHARITY ACCOUNTANTS. REPORT TOTHE TRusfEES'S OF SPIIRIT OF CARE CHARITY For the year ended 30 June 2024 In accordance with the engagement instruction. we have compiled the accounts of Spirit of Care Chartty for the year ended 30th June 2024, set out on pa8es S to 9 from the accountin8 records and information arsd explanations you have given to us. The accounts are not intended to achieve full compliance with the provisions of UK Generally Accepted Accounting Principle5. This report is made to you. in accordance with the tem75 of engagement. Our work has been undertaken SO that we might compile the accounts that we have been engaged to compile, report to you that we have done so, and state those matters we have agreed to state to you in this report and for no other purpose. To the fullest extent pemiitted by law, we do not accept or assume responsibility to anyone other than the partners of the busine55. for our work. or for this report. We have carried out this engagement in accordance with technical guidance issued by the Institute of Chartered Accountants in England and Wales and have complied with the ethical guidance laid down by the Institute. As described on page 6, you have approved the accounts for the year ended 30th June 2024 set out on pa8es 5 to 9 and have acknowledged your responsibility for them and for providin8 all information and explanations necessary for their compilation. Winter & Co Chartered Accountants Melbury House 34 Southborough Road Bicklev Bromley Kent BR12EB 20 September 2024 SPIRIT OF CARE CHARITY Statement of Financlal Activities For the Year Ended 30 June 2024 Income and expenditure Unrestricted Re5trirted fvnds fvDds 2024 total 2023 total Incoming Resources Income 130.670 130,670 Total Incomln8 Resources 130.670 130,670 Resources Expended Direct Charitable Expenditure 90,637 90.637 Publicity Mana8ement and Administratlon 12.273 12,273 Total Resources Expended 102,970 102.970 Net Incomlng Resources 27,7(N) 27.7(M) Balance brought forward 2,S80 2.580 Balance carrled forward 30,280 30,280 SPIRIT OF CARE CHARITY Balance Sheet As at 30June 2024 2024 2023 Fixed Assets Tangible Assets 3,112 Current A55ets Cash at bank and in hand Debtors & prepayments 27.590 27.590 Current Ilabllltles Credltors: Amount falllng due wlthln one year 1422} Net current assets Illabilitie51 27,168 Total assets less current Ilablllties 30,280 Accumulated Funds: Unrestricted 30,280 Restricted 30.280 In accordance wlth the engagement instrurtion, we approve the accounts set out on pages 5 to 9. We acknowledge our responsibility for the accounts and for providing Winter & Co wtth all information and explanotion5 necessary for its tompilation. On behalf of the Board of Trustees Chalr Teresa O'Brien Approved by the Trustees on 20 September 2024 The notes on pages 7 to 9 fom part of these financial statement& SPIRIT OF CARE CHARITY Notss to the Financial Statements For the year ended 30 June 2024 ACCOUNTING POUCIES Accounting Conventlon The financial statements have been prepared under the historical cost conventlon with items recognised at Cost or transaction value unless otherwise stated in the relevant notes. The financial statement5 have been prepared in accordance 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 IFRS 1021 and the Charities Act 2022. The Charity constitutes a Public Benefit Entity as defined by FRSIO2. Oue to the level of Reserve5 the Trustees are of the opinion that the charity will continue to be a 8oin8 concern. There are no material uncertainties about the charity's ability to continue. Tan8lble Flxed assets Depreciation is calculated to reduce by annual Instalments, the cost of Fixed Assets to their estlmated realisable value at the end of their useful workin8 lives and is charged at 25% on cost for equipment. Surplus 2024 2023 The surplus 15 stated after charging Depreclation Accountancy Fees 291 1,3C Other Income Unre5trfrted Restrlcted 2024 2023 Bank interest received Other tradin8 income 130,668 130,668- 130.670 130,670 SPIRIT OF CARE CHARITY Notes to the Financial Statements For the Year Ended 30 June 2024 Unrestricted Restricted 2024 2023 Direct Charftable Expenses Group trip expenses Spirit Club expenses Consulting Seminars and Training Care Support and Salaries Transport & Travelling Expenses Registration and Membership Fees 2.679 2,827 7.799 1.728 61,649 13,459 496 2,679 2,827 7,799 1,728 61,649 13,459 496 90,637 90,637 Publlclty 60 Management & Admlnlstratlon Accountancy & Payroll Fees Depreciation Insurance Rent Office costs Secretarial Expenses Telephone and Fax 9¢)) 291 1.067 4.425 411 586 367 12.273 9LKI 291 1.067 4.425 411 586 367 12,273 SPIRIT OF CARE CHARITY Notes to the Financial Statements For the Year Ended 30 June 2024 Fixed A55ets Office Equipment Total Cort As at l July 2023 Additions 3.403 3,403 As at 30 June 2024 Depreciation As at l July 2023 Char8e for the year 3,403 3,403 291 291 As at 30 June 2024 291 291 Net book Value As at 30 June 2024 3,112 3,112 As at 30 June 2023 Credltors 2024 2023 Other creditors & accruals 422 Trustees Remuneratlon and Beneffts The Spirit of Care Charity achieved charitable status with effect from 01 July 2023, having previously operated through a limlted company Spirit of Care Ltd. The trustees didn't receive any remuneration from the Spirit of Care Charity for their duties as trustees . 8ut the following payments were made to the trustees by the charity during the year: Teresa O Brien a dNidend of £13,435 from Spirit of Care Ltd Brendan Ferrill - A Salary of £11,686 in respect of duties performed for the charity itself.