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2024-08-31-accounts

Charity registration number 1205184 (England and Wales)

CHARLIE'S COMMUNITY SUPPORT

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

CHARLIE'S COMMUNITY SUPPORT

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Mrs J Brown

(Appointed 12 December 2023)

Mrs R Sawyers Mr A Liddle Mrs K Weir Ms V N Holbrook Mr P Mount Ms J Sutherland

Charity number (England and Wales) 1205184 Principal address Unit 2 Madleaze Road Gloucester Gloucestershire England GL1 5SJ Independent examiner BK Plus Limited 6 Manor Park Business Centre Mackenzie Way Cheltenham Gloucestershire England GL51 9TX

CHARLIE'S COMMUNITY SUPPORT

CONTENTS

Page
Trustees' report 1 - 5
Independent examiner's report 6
Statement of financial activities 7
Statement of financial position 8
Notes to the financial statements 9 - 16

CHARLIE'S COMMUNITY SUPPORT

TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2024

The trustees present their annual report and financial statements for the year ended 31 August 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

Charitable Objectives

The objects of the CIO are:

To promote the relief of people who have, or who have had, cancer, and their families and carers in Gloucester, by the provision of a range of person-centred holistic therapies and counselling within our Centre, and to develop home visits for people with cancer to reduce isolation and promote friendship.

Public benefit

The trustees are aware and have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. The trustees are not aware of any public detriment caused by the charity’s objects or activities, not are they aware of anyone receiving private benefit from the charity’s activities.

Volunteers

The charity has a team of 65 volunteers across the County of Gloucestershire that assist in the operations of the Charity. The role of the volunteers consists of providing holistic therapies, exercise classes, specific groups such as Breast and Menopause, 1:1 listening support, therapeutic art sessions, centre support of welcoming members, booking appointments, and support at events to raise funds and awareness.

Achievements and performance

The total donations received £108,739 an increase of £56,440 on last year, with the remaining income being generated from events £58,303 and grants of £48,863. The expenditure totalled £133,651. March 2024 saw us celebrate 10 years of providing support to anyone affected by Cancer. We reflected remembering where we started with a small monthly support group with 4 volunteers, to moving into permanent premises in 2016 with 10 volunteers and organically growing over the remaining years to now the busy centre supporting around 100+ people a week, with the support of 65 volunteers.

CHARLIE'S COMMUNITY SUPPORT

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024

Activities Undertaken to Achieve Objectives:

During the reporting period, Charlie’s provided a wide range of free holistic therapies and support services aimed at improving the quality of life for people affected by cancer. These included:

Through our youth groups we can support children affected by cancer from age 5-25. The whole family can access our page-by-page family sessions which facilitate the whole family coming together. For those children with a greater need 1:1 support is provided in schools working closely with the pastoral support to ensure children are supported.

All services are offered free of charge, supported by fundraising, grants, and donations. The charity remains committed to ensuring accessibility and removing financial barriers to receiving holistic therapies and support.

Impact and Outcomes

The charity has made a meaningful and measurable difference in the lives of people affected by cancer and families. During the reporting period, the following outcomes were achieved:

Key Outcomes:

Our Impact in the Wider Community

Our services focus on overall wellbeing, reducing the physical and emotional impact of cancer and its treatments and promote relaxation for the mind and body.

CHARLIE'S COMMUNITY SUPPORT

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024

The public benefit of our work includes:

The trustees confirm that they have complied with their duty to have regard to the Charity Commission’s guidance on public benefit in carrying out the charity’s aims.

Fundraising Approach

All fundraising activities were carried out ethically, in line with Charity Commission guidance and fundraising regulations. With our own events administrator we provide events to the wider audience of the county to help fundraise towards our charitable activities.

This year and the upcoming year we have had an increase of support from many local businesses across the County all carrying out their own fundraising activities.

We Maintain Detailed Records of Fundraising Activities

Financial review

2023/24 was a significant year on the rise of the demand on our services. This has been demonstrated by the increase of fundraising generating an increase of £56,440 on last year, with an overall surplus of £33,542 on last year. With a fund balance of this financial year at £110,448.

This coming year the charity aims to secure further funding to be able to continue to provide our crucial services. We are confident that with the continued support of the grant giving bodies and the strong fundraising base that we have achieved, that the charity will achieve this goal.

Reserves policy

As laid out in our reserves policy we hold 3 months of restricted funds The Charity has set aside these reserves to provide financial stability and the means for the development of our principal activity. We intend to maintain our reserves at a level which is at least equivalent to 3 months of minimum operational costs. If required, we intend to use the reserves in the following manner to:

A) A drop in fundraising income during an economic downturn.

B) Unexpected repairs to a facility.

Principal funding sources

The Charity’s principal source of funds has been from donations made by individuals, bequests, and through events. Our fundraising strategy for the next financial year aims to ensure that income comes from varied income streams, including individuals, bequests, events and grants. The charity received £46,794 from the Barnwood Trust to support our Youth Support Worker, supporting children affected by cancer.

CHARLIE'S COMMUNITY SUPPORT

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024

Investment policy and objectives

The charity does not have any funds in equities or other assets. The charity has seen a period of growth and has put this back into the charity of providing more robust services by employing more staff to meet our objectives, in line with the increase of members and in accordance with the increasing demand it continues to see.

Plans for future periods

The charity plans to increase grant applications and expand community fundraising efforts to meet rising demand for services and maintain free access to holistic therapies. Investment will also be made in digital infrastructure to support remote a blended service delivery.

To continue with our current services and build on the services where demand is high.

Our Youth worker and her team of volunteers are currently seeking further funding to enable us to employ additional youth workers to meet with demand.

More satellite groups across the isolated parts of the County of Gloucestershire will ensure that people are not isolated and can access support on their doorsteps, with expansion being explored in Stroud and areas within The Cotswolds.

Recruit a further 50 volunteers to meet the needs of members requiring access to therapies and support within our current centres, demand has risen since Jan 25 and according to the Glos NHS Trust the numbers of people diagnosed and living with cancer will increase further.

Further plans and funding is required to enable us to target the isolated ethnic minority patients across the County that are not accessing support, by taking Charlie’s on the road and providing support in their communities.

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and 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 incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that 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 Companies Act 2006. 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.

CHARLIE'S COMMUNITY SUPPORT

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024

The trustees' report was approved by the Board of Trustees.

Mrs J Brown Trustee 23 June 2025

Ms J Sutherland Trustee

CHARLIE'S COMMUNITY SUPPORT

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF CHARLIE'S COMMUNITY SUPPORT

I report to the trustees on my examination of the financial statements of Charlie's Community Support (the charity) for the year ended 31 August 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

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 financial statements to be reached.

Cinzia Hensley FCA Association of Chartered Certified Accountants BK Plus Limited

6 Manor Park Business Centre Cheltenham Gloucestershire GL51 9TX England 23 June 2025

CHARLIE'S COMMUNITY SUPPORT

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2024

Unrestricted
funds
2024
Notes £
Income and endowments from:
Donations and legacies 3 108,739
Charitable activities 4 58,303
Other income 5 151
Total income 167,193
Expenditure on:
Charitable activities 6 133,651
Total expenditure 133,651
Net income 33,542
Transfers between funds 76,906
Net movement in funds 110,448
Reconciliation of funds:
Fund balances at 12 October 2023 -
Fund balances at 31 August 2024 110,448

CHARLIE'S COMMUNITY SUPPORT

STATEMENT OF FINANCIAL POSITION

AS AT 31 AUGUST 2024

2024
Notes
£
Fixed assets
Intangible assets
10
Tangible assets
11
Current assets
Debtors
12
19,086
Cash at bank and in hand
95,687
114,773
Creditors: amounts falling due within one year
13
(6,892)
Net current assets
Total assets less current liabilities
The funds of the charity
Unrestricted funds
14
The financial statements were approved by the trustees on 23 June 2025
Mrs J Brown
Ms J Sutherland
Trustee
Trustee		 £
1,333
1,234
2,567
107,881
110,448
110,448
110,448

CHARLIE'S COMMUNITY SUPPORT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

1 Accounting policies

Charity information

Charlie's Community Support is a CIO, registered in England and Wales. The company's registered number and registered office address can be found on the Company information page.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

CHARLIE'S COMMUNITY SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

1.6 Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software

over its esimtated useful life of 5 years

1.7 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings 20% on cost Computers 20% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

CHARLIE'S COMMUNITY SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024

1 Accounting policies

(Continued)

1.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

1.10 Employee benefits

The Charity is a member of a multi-employer plan. Where it is not possible for the Charity to obtain sufficient information to enable it to account for the plan as a defined benefit plan, it accounts for the plan as a defined contribution plan.

1.11 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted
funds
2024
£
Donations 108,739

CHARLIE'S COMMUNITY SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2024

4 Income from charitable activities
Unrestricted
funds
2024
£
Rent received 9,440
Grants 48,863
58,303
Grants analysis
Total
2024
£
Barnwood Trust 25,230
Main grants 21,564
Cirencester Town Council 964
Gloucestershire Hospital 605
Gloucestershire County
Council 500
5 Other income
Unrestricted
funds
2024
£
Other income 151

CHARLIE'S COMMUNITY SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2024

6 Expenditure on charitable activities

Direct costs
Staff costs
Depreciation
Rent and rates
Insurance
Light and heat
Office expenses
Post and stationery
Advertising
Therapy expenses
Repairs and renewals
Household and cleaning
Satellite expenses
Sundry expenses
Refreshments
Legal fees
Volunteer expenses
Administration
Exercise programme
Therapy expenses
Share of support and governance costs (see note 7)
Governance
Analysis by fund
Unrestricted funds
7
Support costs allocated to activities		 Direct costs
Staff costs
Depreciation
Rent and rates
Insurance
Light and heat
Office expenses
Post and stationery
Advertising
Therapy expenses
Repairs and renewals
Household and cleaning
Satellite expenses
Sundry expenses
Refreshments
Legal fees
Volunteer expenses
Administration
Exercise programme
Therapy expenses
Share of support and governance costs (see note 7)
Governance
Analysis by fund
Unrestricted funds
7
Support costs allocated to activities		 Total
2024
£
71,794
7,444
6,125
481
6,699
5,284
362
1,580
41
1,339
382
7,056
257
1,813
1,798
5,160
6,956
5,031
1,547
131,149
2,502
133,651
133,651
Governance costs
Analysed between:
Accountancy		 2024
£
2,502
2,502
Support costs allocated to activities
2024
£
Governance costs 2,502
Analysed between:
Accountancy 2,502

CHARLIE'S COMMUNITY SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024

8 Employees

The average monthly number of employees during the year was:

2024
Number
Total 3
Employment costs 2024
£
Wages and salaries 70,400
Social security costs 41
Other pension costs 1,353
71,794

There were no employees whose annual remuneration was more than £60,000.

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10 Intangible fixed assets

Intangible fixed assets
Software
£
Cost
At 12 October 2023 and 31 August 2024 3,900
Amortisation and impairment
At 12 October 2023 1,787
Amortisation charged for the year 780
At 31 August 2024 2,567
Carrying amount
At 31 August 2024 1,333

During the period, the intangible assets were transferred to this charity from Charlie's Community Support CIC and subsequently reclassified.

CHARLIE'S COMMUNITY SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024

11
Tangible fixed assets
Fixtures and
fittings
Computers
£
£
Cost
At 12 October 2023
41,650
8,713
At 31 August 2024
41,650
8,713
Depreciation and impairment
At 12 October 2023
34,973
7,492
Depreciation charged in the year
6,245
419
At 31 August 2024
41,218
7,911
Carrying amount
At 31 August 2024
432
802		 Total
£
50,363
50,363
42,465
6,664
49,129
1,234

During the period, the tangible assets were transferred to this charity from Charlie's Community Support CIC and subsequently reclassified.

12 Debtors

12 Debtors
2024
Amounts falling due within one year: £
Other debtors 19,086
13 Creditors: amounts falling due within one year
Creditors: amounts falling due within one year
2024
£
Other taxation and social security 5,279
Accruals and deferred income 1,613
6,892

CHARLIE'S COMMUNITY SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024

14 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 12 October Incoming Resources **Transfers ** At 31 August
2023 resources expended 2024
£ £ £ £ £
General funds - 167,193 (133,651) 76,906 110,448

Charlie's Community Support was incorporated 12 October 2023 as a Charitable Incorporated Organisation (CIO). At this date, all assets and liabilities were transferred to the CIO from Charlie's Community Support CIC.

15 Related party transactions

During the year, one of the trustees donated £50,000 to the charity.

Remuneration of £47,200 was paid to two of the trustees during the year for work carried out in their employment roles. None of the trustees received any remuneration for their services as acting as a trustee.

During the period, one of the trustees was reimbursed for expenses totalling £2,170.