## **ESS Education and Support Services**
**Annual Report and Financial Statements**
**For the Period from 29 September 2023 to 30 September 2024**
**Charity Registered in England and Wales Number: 1204966**
**ESS Education and Support Services** Contents For the Period Ended 30 September 2024
||Page|
|---|---|
|Reference and Administrative Details|2|
|Trustee Report|3 – 7|
|Independent Examiner’s Report|8|
|Statement of Financial Activities|9|
|Balance Sheet|10|
|Notes to the Financial Statements|11 – 19|
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Page 1
**ESS Education and Support Services** Reference and Administrative Details For the Period Ended 30 September 2024
|**Charity Name**|ESS Education and Support Services|
|---|---|
|**Trustee**|D Brassington|
||O Cogger|
||O Jandell|
||R Keen|
||A Sharif|
||E Sharpe|
|**Chief Executive Officer**|F Deeley|
|**Registered Office**|Old Kelways|
||Somerton Road|
||Langport|
||Somerset|
||TA10 9SJ|
|**Independent Examiner**|Michelle Ferris BSC (Hons) FCA DChA|
||Albert Goodman LLP|
||Goodwood House|
||Blackbrook Park Avenue|
||Taunton|
||Somerset|
||TA1 2PX|
|**Bankers**|Unity Trust Bank plc|
||PO Box 7193|
||Planetary Road|
||Willenhall|
||WV1 9DG|
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Page 2
**ESS Education and Support Services** Trustee Report For the Period Ended 30 September 2024
The Trustees present their annual report and financial statements of the Charity for the period from 29 September 2023 to 30 September 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity’s CIO Constitution, the Charities Act 2011 and the requirement of the 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).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
ESS Education and Support Services is a registered Charity, number 1204966, and is constituted under a CIO Constitution document dated 29 September 2023.
The following people were trustees of the charity during the year and since the year end:
D Brassington (appointed 30 May 2023) O Cogger (appointed 27 June 2023) O Jandell (appointed 27 June 2023) R Keen (appointed 16 May 2023) A Sharif (appointed 1 May 2023) E Sharpe (appointed 31 May 2023)
ESS Education & Support Services has developed thorough policies and procedures for the induction and training of trustees. These ensure that new trustees are well informed about the charity's mission, its governance framework, and their individual roles and responsibilities. The induction includes comprehensive briefings on operational protocols, strategic aims, and compliance obligations. Furthermore, the charity prioritises ongoing training for trustees to keep them abreast of changes in regulations, governance best practices, and effective management of the charity’s activities.
ESS Education & Support Services is structured with a board of trustees overseeing various operational teams focused on areas such as educational programmes, community engagement, and fundraising. The charity is part of a broader network that includes local schools, councils, and community organisations, which enhances its service delivery and extends its impact. This collaborative model ensures robust support for beneficiaries and optimises the effectiveness of its initiatives.
ESS Education & Support Services maintains relationships with related parties that are disclosed in its governance and financial documents to ensure transparency. These relationships might include partnerships with trustees who are also service providers, collaborations with businesses or charities where there is a common board member, or any other connection that could influence the charity’s operations. The charity ensures that all related party transactions are conducted at arm’s length and are fully declared in accordance with legal and regulatory requirements.
## **OBJECTIVES AND ACTIVITIES**
The purposes of ESS Education & Support Services, as outlined in its governing document, are to advance the education of individuals aged 10-25 within the Southwest region for the public benefit. This is achieved through:
- Providing student-centered support tailored to individual educational needs aimed at employment or further educational advancement.
- Supporting young people by developing their skills and capacities to enable them to participate in society as mature and responsible individuals.
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Page 3
**ESS Education and Support Services** Trustee Report For the Period Ended 30 September 2024
Assisting schools in the region by enhancing educational facilities, particularly for students who are disengaged from the mainstream curriculum.
ESS Education & Support Services carries out various activities aligned with its purpose to advance education and support young individuals in the Southwest region. Key activities include:
- Delivering personalised educational packages tailored to meet the specific needs of each student.
- Operating the Community Hub & Bluebell Café, which supports the community and enhances educational outreach.
- Establishing and maintaining partnerships with local authorities, educational institutions, and other organizations to enhance service delivery and reach more beneficiaries.
- Engaging in fundraising and grant applications to support operational and programmatic needs, ensuring the charity's services remain accessible and impactful.
## **Public Benefit**
The trustees of ESS Education & Support Services have consistently considered the guidance issued by the Charity Commission on public benefit. This adherence ensures that the charity's activities and objectives align with the legal requirements to demonstrate public benefit, as central to maintaining its charitable status and effectively serving its community.
## **Grant making policy**
ESS Education & Support Services does not operate a grant-making policy as the charity mainly focuses on obtaining rather than distributing grants. Its primary activities involve applying for grants to fund its educational programs and support services, rather than granting funds to other organisations or individuals.
## **Investment policy**
ESS Education & Support Services does not currently have a defined policy on social investment or programrelated investments as it primarily focuses on direct service delivery and securing funding for its educational and support activities. The organization's efforts are concentrated on applying for grants and fundraising to support its operations and community services. The charity has not engaged in social investments; instead, it channels available funds directly into service delivery and community projects to fulfil its mission.
## **Volunteers**
Volunteers play a crucial role at ESS Education & Support Services, contributing their time and skills primarily in supporting the day-to-day operations of the Community Hub & Bluebell Café. Their efforts help enhance the charity's community engagement and operational efficiency. Additionally, trustees volunteer their expertise to guide the charity's strategic direction and ensure robust governance, further demonstrating the significant impact of volunteer contributions to the organization's success.
## **ACHIEVEMENTS AND PERFORMANCE**
Over the past year, ESS Education & Support Services has made significant strides in enhancing educational opportunities for young people, particularly those who are disadvantaged or vulnerable. The charity's main achievements include:
- Expanding Educational Services: Successfully delivering personalized educational packages that cater specifically to the needs of each student, thereby improving their academic and personal development.
- Community Engagement: Through initiatives like the Community Hub & Bluebell Café, ESS has strengthened community ties and provided a supportive space for both learning and social interaction.
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Page 4
**ESS Education and Support Services** Trustee Report For the Period Ended 30 September 2024
- Partnership Development: Establishing valuable partnerships with local authorities and educational bodies, which have expanded the charity’s reach and impact.
These efforts have not only transformed the educational prospects of numerous young individuals but also brought broader benefits to the community by fostering a more inclusive and supportive environment.
Over the past year, ESS Education & Support Services has made considerable progress towards its stated objectives. Key achievements include:
- Tailored Educational Programs: Effectively delivered personalised educational packages, significantly improving individual learning outcomes.
- Community Engagement: Successfully established the Community Hub & Bluebell Café, enhancing local community support and engagement.
- Strategic Partnerships: Developed robust collaborations with local schools, councils, and organisations, extending the reach and impact of the charity's services.
These accomplishments reflect ESS's dedication to its goals, demonstrating substantial progress in empowering young individuals and supporting the broader community.
ESS Education & Support Services has made notable strides in its fundraising activities, aligning closely with its objectives:
- Fundraising Initiatives: Successfully implemented various fundraising activities, including themed events and community engagement initiatives at the Community Hub & Bluebell Café, contributing positively to the charity’s financial stability.
- Grant Applications: Actively pursued and secured several grants, enhancing the charity's ability to fund its educational programs and community services.
These efforts have substantially supported the charity’s mission, demonstrating effective progress towards achieving financial sustainability and expanding service offerings.
ESS Education & Support Services has not explicitly detailed specific investment performance metrics in the documents provided. However, the charity's focus has been more on securing grants and fundraising rather than traditional financial investments. Any financial activities have been directed towards supporting operational stability and funding community projects like the Community Hub & Bluebell Café, with an emphasis on achieving sustainability and expanding educational services. The effectiveness of these financial strategies would need to be assessed based on their contribution to the charity's stability and growth.
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Page 5
**ESS Education and Support Services** Trustee Report For the Period Ended 30 September 2024
## **FINANCIAL REVIEW**
At the end of the reporting period, ESS Education & Support Services faced financial challenges, primarily due to its reliance on fundraising and grants, which are subject to variability. The charity has worked towards establishing a reserves policy aimed at securing financial stability by maintaining reserves sufficient to cover at least three months of operational costs. However, achieving this target has been challenging. The ongoing development of the Community Hub & Bluebell Café is intended to provide a more stable financial base through commercial activities, supplementing the charity's income from grants and donations.
The principal sources of funds for ESS Education & Support Services primarily include grants and fundraising activities. Significant investment has also been channelled into the charity, bolstering its financial capabilities. Key fundraising initiatives, particularly through events and community engagements at the Community Hub & Bluebell Café, play a crucial role in supplementing income and ensuring the charity’s operational sustainability.
During the period ended 30 September 2024, the Charity had total income of £230,290, and total expenditure was £217,076. The income and expenditure (including transfers) relating to restricted funds was £2,498 and £1,106. Total funds at 30 September 2024 were £13,214. This is split between unrestricted £11,816 and restricted £1,398. The total cash held in the bank and in hand at 30 September 2024 was £13,786.
## **Going concern**
ESS Education & Support Services is not currently facing any financial deficit. The charity has managed its funds effectively to ensure all financial obligations are met without incurring a deficit.
ESS Education & Support Services faces no uncertainties about its ability to continue as a going concern. The charity has performed exceptionally well in its first year, benefiting from significant investment. This solid foundation is expected to make the upcoming year financially stronger, ensuring sustainability and the capacity to build on our initial successes.
## **Risk management**
The principal risks facing ESS Education & Support Services include financial stability due to reliance on inconsistent funding sources like grants and donations, and the sustainability of new initiatives like the Community Hub & Bluebell Café. There's also the risk associated with the recruitment and retention of qualified staff to deliver high-quality services, as well as ensuring compliance with regulatory requirements and maintaining a positive reputation within the community.
## **Reserves policy**
ESS Education & Support Services holds reserves as a financial safeguard to ensure stability and the ongoing viability of the charity. The policy mandates maintaining enough reserves to cover at least three months of operational expenses. This reserve is critical for managing cash flow fluctuations, unforeseen expenses, or funding delays, thereby ensuring that the charity can continue its activities without interruption despite financial uncertainties.
As of the last report, ESS Education & Support Services does not hold any reserves. The charity is new and currently working on establishing a financial foundation that would allow it to maintain reserves. The stated policy is to build reserves to cover at least three months of operational costs to ensure financial stability and operational continuity.
ESS Education & Support Services currently holds zero reserves due to its recent establishment and initial financial challenges. The focus has primarily been on starting up operations and direct service delivery, which has delayed the ability to set aside funds for reserves. The aim is to build reserves to cover at least three months of operational costs to ensure continuity and stability in the face of financial uncertainties.
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Page 6
**ESS Education and Support Services** Trustee Report For the Period Ended 30 September 2024
## **Trustees’ Responsibilities in Relation to the Financial Statements**
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales 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 income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements, and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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 irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the Trustees on 30 April 2025 and signed on their behalf by:
A Sharif Chair
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Page 7
**ESS Education and Support Services** Independent Examiner’s Report to the Members and Trustees For the Period Ended 30 September 2024
## **Independent examiner’s report to the Trustees of ESS Education and Support Services**
I report to the trustees on my examination of the accounts for ESS Education and Support Services (“the charity”) for the period 29 September 2023 to 30 September 2024.
## **Responsibilities and basis of report**
As the charity trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”).
I report in respect of my examination of the charity’s accounts 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 2011 Act.
## **Independent examiner’s statement**
I have completed my examination. I 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:
1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
2. the accounts do not comply with these records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
……………………………… Michelle Ferris BSC (Hons) FCA DChA Albert Goodman LLP Goodwood House Blackbrook Park Avenue Taunton TA1 2PX
Date: 15 May 2025..........….
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Page 8
**ESS Education and Support Services** Statement of Financial Activities (including an Income and Expenditure account) For the Period Ended 30 September 2024
|**Unrest-ricted**
**Notes**
**Funds**
**£**
**Income from:**
Donations and general grants
2
195,017
Raising funds
2
32,775
**Total income**
**227,792**
**Expenditure on:**
Raising funds
3
42,853
Charitable expenditure
3
173,117
**Total expenditure**
**215,970**
**Net (expenditure)/income before**
**transfers**
11,822
Transfer between funds
9
(6)
**Net movement in funds**
11,816
**Reconciliation of funds**
**Fund balances at 29 September 2023**
-
**Fund balances at 30 September 2024**
9
**11,816**|**Unrest-ricted**
**Notes**
**Funds**
**£**
**Income from:**
Donations and general grants
2
195,017
Raising funds
2
32,775
**Total income**
**227,792**
**Expenditure on:**
Raising funds
3
42,853
Charitable expenditure
3
173,117
**Total expenditure**
**215,970**
**Net (expenditure)/income before**
**transfers**
11,822
Transfer between funds
9
(6)
**Net movement in funds**
11,816
**Reconciliation of funds**
**Fund balances at 29 September 2023**
-
**Fund balances at 30 September 2024**
9
**11,816**|**Rest-**
**ricted**
**Total**
**Funds**
**2024**
**£**
**£**
2,498
197,515
-
32,775
**2,498**
**230,290**
-
42,853
1,106
174,223
**1,106**
**217,076**
1,392
13,214
6
-
1,398
13,214
-
-
**1,398**
**13,214**|
|---|---|---|
||**227,792**||
||42,853
173,117||
||**215,970**||
||11,822
(6)||
||11,816||
||-||
||**11,816**||
||||
The results for the year derive from continuing activities and there are no gains or losses other than those shown above.
The statement of financial activities incorporates the income and expenditure account.
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Page 9
**ESS Education and Support Services** Balance Sheet As at 30 September 2024
|**Notes**
**Fixed assets**
Tangible fixed assets
5
**Current assets**
Stock
Debtors
6
Cash at bank and in hand
**Creditors**
Amounts falling due within one year
7
**Net current assets**
Creditors: amounts falling due after one year
8|**2024**
**£**
2,696
10,158
13,786
26,640
(15,466)
(20,000)|**2024**
**£**
22,040
22,040
33,214
(20,000)|
|---|---|---|
|**Net assets / (liabilities)**||**13,214**|
|**Funds**
**Unrestricted funds**
General funds
9
**Restricted funds**
9
**Total charity funds**||11,816
11,816
1,398
**13,214**|
The notes on pages 11 to 19 form part of these accounts.
Approved by the Trustees on 30 April 2025 and signed on their behalf by:
A Sharif
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Page 10
**ESS Education and Support Services** Notes to the Financial Statements For the Period Ended 30 September 2024
## **1 Accounting Policies**
## 1.1 **General information and basis of accounting**
The financial statements have been prepared in £ sterling on the historical cost basis and in accordance with 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) – (Charities SORP (FRS 102)).
The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## 1.2 **Income**
All income is included in the Statement of Financial Activities when the charity is entitled to the income, any performance conditions attached to the items of income have been met and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income. The valuation of donated services is not quantified within the Statement of Financial Activities.
Income from grants, relating to specifically the provision of goods or services as part of charitable activities or services to clients are included in full in the Statement of Financial Activities when receivable and in the period in which they relate to. Grants are deferred when the monies have been received in advance of the period in which they relate to.
Income from charitable activities for fee income is recognised at the time the service is provided.
Other trading activities income, including rental income, is included in the period in which the charity is entitled to receipt, it is probably that economic benefits will flow to the entity and the amount can be reliably measured.
Investment income is included when receivable.
## 1.3 **Going Concern**
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern.
The trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the charity’s ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting when preparing the financial statements.
The charity received a loan from one of the Trustees for £20,000. The trustees have obtained confirmation that the loan is only repayable at such time that the charity has the funds to do so, and will not be withdrawn within 12 months of the date of approval of the accounts.
On this basis, the trustees have concluded that the charity remains a going concern, and have adopted the going concern basis when preparing the accounts.
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Page 11
**ESS Education and Support Services** Notes to the Financial Statements For the Period Ended 30 September 2024
## 1.4 **Government grants**
Government grants are accounted for when unconditionally due and reasonable assurance can be gained that it will be received. Where funds are received in advance, for a specified period, these funds are deferred and recognised in the period to which they relate. Where funds have not been received in a specified period, these funds will be accrued in debtors and recognised in the period to which they relate. Not all grants received have conditions and performance indicators attached, where this is the case, the income is included within donations. Performance related grants are included within Charitable Activities income.
## 1.5 **Donated services**
In accordance with the Charities SORP (FRS 102), unpaid volunteer time is not recognised in the financial statements. Please refer to the Trustee Directors’ Report for more information about their contribution.
## 1.6 **Donated assets**
In accordance with the Charities SORP (FRS 102), goods donated for on-going use by the charity in carrying out its activities are capitalised at the time of donation and recognised as income and are subject to depreciation.
- 1.7 **Expenditure**
Expenditure is recognised on an accruals basis as a liability is incurred.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services to its clients. Direct costs are allocated to such activities and those costs of an indirect nature necessary to support them are shown as contributions to core expenditure.
Other support costs include those costs associated with meeting the constitutional and statutory requirements of the charity.
- 1.8 **Fixed assets**
Fixed assets are valued at cost less depreciation. No assets are capitalised under £100. Depreciation is calculated to write off the cost or valuation of fixed assets over their estimated useful lives at the following rate:-
Computer Equipment - 20% straight line Kitchen & Office Equipment - 10% straight line
## 1.9 **Stock**
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).
## 1.10 **Debtors**
Accrued income comprises amounts due from funders and is recognised when the charity is entitled to the grant, receipt is probable and the amount can be measured reliably. Prepayments are valued at the amount prepaid.
## 1.11 **Cash at bank and in hand**
Cash at bank and in hand comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
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Page 12
**ESS Education and Support Services** Notes to the Financial Statements For the Period Ended 30 September 2024
## 1.12 **Creditors**
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 recognised at their settlement amount.
## 1.13 **Taxation**
The company is a registered charity and is therefore not liable to corporation tax to the extent that income and gains are applied to the charitable objectives of the charity.
## 1.14 **Fund accounting**
General funds are unrestricted funds receivable or generated for the objects of the charity without further specified purpose and are available as general funds.
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets this criterion is charged to the fund, together with a fair allocation of management and support costs.
## 1.15 **VAT**
The charity is not VAT registered and therefore all costs are inclusive of VAT.
## 1.16 **Financial instruments**
The charity only holds basic financial instruments as defined in FRS 102. The financial assets and liabilities of the charity and their measurements are as follows:
Financial assets – trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments.
Cash at bank – is classified as a basic financial instrument and is measured at face value.
Financial liabilities – trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition. Deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is an obligation to deliver services rather than cash or another financial instrument.
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Page 13
**ESS Education and Support Services** Notes to the Financial Statements For the Period Ended 30 September 2024
## **2 Charitable activities**
**----- Start of picture text -----**
Unre-
stricted Restricted Total
funds funds 2024
Donations and grants £ £ £
Donations 255 600 855
Donated assets 13,102 - 13,102
Grants - 1,898 1,898
Education Services* 181,660 - 181,660
195,017 2,498 197,515
Raising funds
-
Community Hub 32,667 32,667
Café Hire 108 - 108
-
32,775 32,775
227,792 2,498 230,290
**----- End of picture text -----**
*denotes amounts received from local authorities
Where grants are received in advance, for a specified period, these funds are deferred and recognised in the period to which they relate.
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Page 14
**ESS Education and Support Services** Notes to the Financial Statements For the Period Ended 30 September 2024
|**3**
**Charitable expenditure**
**Raising funds**
Café Wages
Café Supply Expenses
Advertising and Marketing
Bank Charges
Staff Training
**Charitable activities**
Direct Wages
Direct Expenses
Membership
BCC - Early Payment Rebate
Bank Fees
Consulting
Insurance
Light, Power, Heating
Printing & Stationery
IT Software and Consumables
Facility Hire
Rent
Professional Services
Telephone & Internet
Depreciation
Fees Paid to Accountants for Independent Examination
Fees Paid to Accountants for Accountancy Services|||
|---|---|---|
||**Unre-**
**stricted**
**funds**
**£**
22,070
18,781
351
1,351
300
42,853
72,868
9,523
726
394
1,860
4,643
722
5,423
1,694
68
13,980
17,451
35,659
556
2,824
1,440|**Restricted**
**funds Total 2024**
**£**
**£**
-
22,070
-
18,781
-
351
-
1,351
-
300
-
42,853
-
72,868
600
10,123
-
726
-
394
-
1,860
-
4,643
-
722
-
5,423
-
1,694
506
574
-
13,980
-
17,451
-
35,659
-
556
-
2,824
-
1,440|
||3,285|-
3,285|
||173,117
215,970|1,106
174,223
1,106
217,076|
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Page 15
**ESS Education and Support Services** Notes to the Financial Statements For the Period Ended 30 September 2024
## **4 Employees and employment costs**
**----- Start of picture text -----**
2024
£
Wages and salaries 90,120
Employer’s NI 1,612
Pension contributions 3,206
94,938
**----- End of picture text -----**
No remuneration or expenses were paid to any Trustees during the year. No employee earned > £60,000 during the year.
The key management personnel of the charity are considered to be the Chief Executive Officer, Chief Operations Officer and Chief Administration Officer. The total costs to the charity of employee benefits for the key management personnel were £45,130.
The average monthly head count was 5 staff.
## **5 Tangible fixed assets**
|**Cost**
As at 29 September 2023
Additions
As at 30 September 2024
**Depreciation**
As at 29 September 2023
Charge for year
As at 30 September 2024
**Net book value**
As at 30 September 2024
As at 29 September 2023|**Computer**
**equipment**
**£**
-
3,346
3,346
-
670
670
2,676
-|**Kitchen & office**
**equipment**
**Total**
**£**
**£**
-
-
21,519
24,864
21,519
24,864
-
-
2,154
2,824
2,154
2,824
19,365
22,040
-
-|
|---|---|---|
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Page 16
**ESS Education and Support Services** Notes to the Financial Statements For the Period Ended 30 September 2024
**----- Start of picture text -----**
6 Debtors
2024
£
Trade debtors 10,158
10,158
7 Creditors: Amounts falling due within one year
2024
£
Trade creditors 2,682
Social security and other taxes 6,937
Other creditors 1,750
Accruals & deferred income 4,097
15,466
8 Creditors: amounts falling due in more than one year
2024
£
Loan 20,000
20,000
**----- End of picture text -----**
The loan provided is interest free and has no fixed repayment terms. Repayment is only required when the Charity is financially sustainable and able to do so.
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Page 17
**ESS Education and Support Services** Notes to the Financial Statements For the Period Ended 30 September 2024
## **9 Statement of funds**
**----- Start of picture text -----**
Balance Balance
29.09.23 Income Expenditure Transfers 30.09.24
£ £ £ £ £
General unrestricted funds - 227,792 (215,970) (6) 11,816
Total unrestricted funds - 227,792 (215,970) (6) 11,816
Restricted funds
Rotary Langport & Somerton - 600 (600) - -
Huish Episcopi Council - 500 (506) 6 -
Norman Family Trust - 1,398 - - 1,398
Total restricted funds - 2,498 (1,106) 6 1,398
Total funds - 230,290 (217,076) - 13,214
**----- End of picture text -----**
- Rotary Langport & Somerton – this donation was used to fund the purchase of a bench.
- Huish Episcopi Council – this grant was used to fund the purchase of a desktop computer and printer for the use of the community.
- Norman Family Trust – this grant was provided to fund laptops and equipment for the charity. It has not been utilised at the year end, but will be used in 2024/25.
## **10 Analysis of net assets between funds**
|Fixed assets|**Unre-**
**stricted**
**funds**
**£**
22,040|**Restricted**
**Total**
**funds**
**2024**
**£**
**£**
-
22,040|
|---|---|---|
|Current assets|25,242|1,398
26,640|
|Current liabilities
Liabilities due > 1 year|(15,466)
(20,000)
11,816|-
(15,466)
-
(20,000)
1,398
13,214|
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**ESS Education and Support Services** Notes to the Financial Statements For the Period Ended 30 September 2024
## **11 Financial commitments**
At 30 September 2024 the charity was committed to making the following payments under noncancellable operating leases:
**----- Start of picture text -----**
2024
Land and
buildings
£
Less than 1 year 22,510
2 – 5 years 86,207
Greater than 5 years 2,753
111,470
**----- End of picture text -----**
## **12 Related parties**
During the year, one Trustee loaned the charity £20,000 interest free, with no fixed repayment terms. Repayment is dependent solely upon the financial health of the charity and will be assessed periodically.
During the year, one Trustee gifted assets valued at £13,102 to the charity.
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