**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|





-SEN%INC- FRIL_NDS
REPC)RT C)F THE
FC)R THE I'E.IR ENDED.10 SEPTEIIBF.R 2024
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Thc charitl. 1> goi'¥mKd bv 11% ArtÈ¢l¥* Ot A￿￿￿lation ot l i ()ciolKy ?0?3
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The ihtsTiiie% aid.% in Ihe PFnm()lifjn of .40iial inilu%iÉ)n Ihc publii bL'nefii am(?nu ihildrLn and ￿•Un¥T PL(IpIc
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capabiliiic% and maximi%e Ih¢ir poi¢niial.
.%ummari of the main a¢hi¢i'emenis nf ihe charin.
Sen4ino Fricndb in ?n?4 ha5 initiatcd l6 coutL&cllinu a%%cs%mcnLs and aficr a.%se%qinu ha% proi idcd ?
youn¥ PiopIL 11 iih nnc ti) onL Lounsellin¥T %c%sion%. This Loun%cllin? has bcin specificallv f()r !i)un¥
PLX)pli bLtI¥Lin thi ai?L% of X-? j I'carn.
sensini. Fiicnds hds PTI?i"Idcd 8 £'i￿lL ()I' Fii¢ndship naiuT¢ da!. ￿er ¥riTrup 5C%S11)115 duiinu the year
siipportiniy up to 111 i"outLU people 5eSSiLIn.
SenstnÉ.
FriinJ.% had prtsi'idcd aiid alwui s¢ssic)ns during •ii)4 supporting % yiiung peuplc lo
siILia115e i%'iih their pieT
Pecr silPPOrt and s1oTh'ielliniJ session
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IhrouLTh 10 Oili)bci
Financial rei'ieJ%
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LUllLr￿ Fund.
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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**<br>|**2025**||**2024**|
|||**£**|**£**|**£**||**£**|
||**Voluntary Income**||||||
||Donations|2,025|0|2,025||0|
||Income from donations and legacies|0|94,267<br>|94,267||28,425|
|||**––––––**|**––––––**<br>|**––––––**||**––––––**|
|||2,025|94,267<br>|96,292||28,425|
|||**––––––**|**––––––**<br>|**––––––**||**––––––**|
|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|<br>0|
|||||**–––––**||**–––––**|
|||||£|696|<br>£   0|
|||||**–––––**||**–––––**|



Page 7