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2024-09-30-accounts

CHARITY REGISTERED NUMBER:1205207

SENSING FRIENDS

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

CHURCHILL ROSE CHARTERED ACCOUNTANTS AND TAX ADVISERS 7 BELL YARD LONDON WC2A 2JR

SENSING FRIENDS

LEGAL AND ADMINISTRATIVE INFORMATION

Registered Charity Number: 1205207
Chairman: Tara Marie Dutton
Treasurer: Peter Bowley
Trustees: Tara Marie Dutton
Sophie Stapleton
Moira Vincent
Peter Bowley
Registered Office: 13 Hollingbury Rise
Brighton
BN1 7HH
Accountants: Churchill Rose
Chartered Accountants and Tax advisers
7 Bell Yard
London
WC2A 2JR

SENSING FRIENDS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

CONTENTS

Page
Charity - Trustees Report 1
Independent Examiner's Report 2
Statement of financial activities 3
Balance sheet 4
Schedule of funds 5
Notes 6

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INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF SENSING FRIENDS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

I report on the accounts which are set out on pages 3 to 8

Respective responsibilities of the

The trustees who are also directors of the company for the purpose of company law are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject under company law and is eligible for independent examination, it is my responsibility to:

Examine the accounts under section 145 of the 2011 Act; follow the procedures laid down in the general directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act); and state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.

Independent examiner's statement

I have completed my examination. I confirm that no 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 company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

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.

........................................ Dated:

Churchill Rose Chartered Accountants and Tax advisers 7 Bell Yard London WC2A 2JR

Page 2

SENSING FRIENDS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2024

Rest'd Total Total
Unrest'd Income Funds Funds
Funds Funds 2025 2024
£ £ £ £
Incoming resources
Incoming Resources from
generated funds:
Voluntary income 2,025 94,267 96,292 28,425
–––––– –––––– –––––– ––––––
Total incoming resources 2,025 94,267 96,292 28,425
–––––– –––––– –––––– ––––––
Resources expended
Costs of generating funds 0 10,870 10,870 1,889
Charitable activities 1,238 40,161 41,399 20,851
Governance costs 2,856 6,048 8,904 853
–––––– –––––– –––––– ––––––
Total resources expended 4,094 57,079 61,173 23,593
–––––– –––––– –––––– ––––––
Net movement in funds (2,069) 37,188 35,119 4,832
Total funds brought forward £ 5,058 £19,687 £24,745 19,913
–––––– –––––– –––––– ––––––
Total funds carried forward £ 2,989 £56,875 £59,864 £24,745
–––––– –––––– –––––– ––––––

Details of Incoming resources and resources used are given in the notes to the financial statements.

Page 3

SE.NSI.%C. FRIENDS B..11..4.NCE SHEET .4T 30 SEPTE.NIBER 2024 ote 202 2024 Tanvibli filed asseis Curreni assets BanK- AcL()Lini. 611.410 ?4.745 60.410 ?4.745 Crediiof5 Amount.4 lalljnv due i¥-iihin 96 P4ef curreni #sset$ 9.714 ?4.74? Ttst#l a55e15 le55 current liabilities 9.,%64 Jet asset5 i59.,RC £?4.74 j Capital funds R¢striLied tun(I Unre%iiicILd lund i6.S7 19.687 Total funds È)4.74j Approi'cd b!" thc irusices on 31 Jiili" ?l)?i and 5ioncd on iis bchalf. Taril Maric Diitton Thc ann¢x¢d ni)i¢s tLimi part ot. Ih¢Y findncLal stJtcmcnis.

SENSING FRIENDS

STATEMENT OF FINANCIAL ACTIVITIES

DETAILED ANALYSIS OF MOVEMENTS IN FUNDS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

2025 2024
£ £ £ £
General Fund
Balance B/fwd 5,058 5,058
Deficit for the year (2,069) 0
–––––– ––––––
2,989 5,058
Restricted Income Fund
Opening Balance 19,687 14,855
Income from donations and legacies 94,267 28,425
Office/General Administrative Expenses (2,545) (1,889)
Administrative freelance cost (8,325) 0
Room and travel costs (4,778) (3,993)
Charitable freelance costs (35,383) (16,858)
Other charitable costs (6,048) (853)
–––––– ––––––
56,875 19,687
–––––– ––––––
Total funds at 30 September 2024 £59,864 £24,745
–––––– ––––––

Page 5

SENSING FRIENDS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. Accounting policies

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared 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 (FRS102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the charities Act 2011 and UK Generally Accepted Practice.

The financial statements are prepared on a going concern basis under the historical convention (modified to include certain items at fair value). The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated.

Incoming resources

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Funds structure

Where there is a restriction on the purpose to which a fund may be put, the fund is classified a restricted fund. Restricted funds are those where the donor has provided for the donation to be spent in furtherance of a specified charitable purpose.

Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.

Charitable activities

Costs of charitable activities comprise all costs incurred in the pursuit of the charitable objects of the charity.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Plant and Machinery - 25% per annum of cost

2. Turnover

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable acc

Page 6

SENSING FRIENDS

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 30 SEPTEMBER 2024

3. Operating loss

3. Operating loss
2025 2024
£ £
This is stated after charging:
Accountancy 696 0
Depreciation of owned assets 50 0
–––––– ––––––
4. Incoming resources
Rest'd
Unrest'd Income Total Total
Funds Funds Funds Funds
2025 2025
 2025 2024
£ £ £ £
Voluntary Income
Donations 2,025 0 2,025 0
Income from donations and legacies 0 94,267
 94,267 28,425
–––––– ––––––
 –––––– ––––––
2,025 94,267
 96,292 28,425
–––––– ––––––
 –––––– ––––––
5. Tangible fixed assets
Plant
and
Machinery
£
Cost:
Additions 200
–––
At 30 September 2024 200
–––
Depreciation:
Charge for the year 50
–––
At 30 September 2024 50
–––
Net book value:
At 30 September 2024 £150
–––
6. Creditors
Amounts falling due within one year:-
2025 2024
£ £
Accruals And Deferred Income 696
0
––––– –––––
£ 696
£ 0
––––– –––––

Page 7