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2025-04-05-accounts

Friendship Lab

Report and Accounts Period 6th February 2024 - 31st March 2025

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

FRIENDSHIP LAB

LEGAL & ADMINISTRATIVE DETAILS

FOR THE PERIOD 6TH FEBRUARY 2024 - 31ST MARCH 2025

ADDRESS FOR CORRESPONDENCE 9 Earl Street Oxford OX2 0JA GOVERNING DOCUMENT CIO Constitution dated 6th February 2024 CHARITY REGISTRATION NUMBER 1206905 TRUSTEES RESPONSIBLE FOR Michael Poulton MANAGING THE CHARITY Hannah Latham (appointed August 2024) Lois Fulton Andrew Clark (resigned August 2024) Catherine Healey (appointed April 2025)

INDEPENDENT EXAMINER Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

INDEX

Page 1 Legal & Administrative Details Pages 2-3 Trustees' Report Page 4 Independent Examiner's Report Page 5 Receipts and Payments Account Page 6 Statement of Assets & Liabilities Pages 7 Notes to the Accounts

Page 1

REPORT OF THE TRUSTEES

FOR THE PERIOD 6[TH] FEBRUARY 2024 TO 31[ST] MARCH 2025

The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 March 2025.

Objects of the charity

The charity is governed by a constitution and is constituted as a Charitable Incorporated Organisation.

The charity’s principal objects, as set out in its governing document, and undertaken within a Christian ethos, are, for the public benefit, the advancement of health, in particular, but not exclusively, by providing scientific-based educational courses, classes, workshops, and information on the formation and maintenance of social friendships, and the importance of social friendships to a healthy life, and by carrying out research in the same and disseminating the useful results of such research.

Summary of the charity’s main activities and achievements

a firm working foundation and producing the first courses available online. Pilot courses were previously run online and in-person to establish the validity of the content, along with academic research into the effect on the participants. All this culminated in a public launch in London on 27[th] February 2025, and online courses are now available to the public, with the aim of starting in-person courses in workplaces, community centres and churches as soon as practicable.

Charity Commission.

Financial Review

included grants of £13,500 and a Crowdfunding campaign raising £19,136, plus public donations, totalling £42,328. Expenditure came to £24,511, leaving cash held by the charity at £17,817, all of which is unrestricted and can be used for any charitable purpose.

Reserves Policy

The trustees have determined that the charity should aim to hold unrestricted cash of no less than £5,000, which equates currently to around 2 months of unrestricted expenditure, so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £17,817. The charity is complying with its reserves policy and holding additional funds in preparation for further work on courses.

Page 2

Governance

Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly with the CEO and founder to monitor the activities of the charity. New trustees are recruited and appointed by the existing trustees, by a majority vote.

Risk statement

The charity is exposed to various risks – be they operational, financial or reputational. The trustees review the charity’s activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.

Responsibility of Trustees

Charity law requires us as trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other regularities.

Approval

This report was approved by the trustees and signed on their behalf by:

M C Poulton

Signed………………………………………………… M C Poulton (Jul 14, 2025 11:33 GMT+1)

Michael C Poulton

Jul 14, 2025

Date: ………………………………………………

Page 3

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

FRIENDSHIP LAB

I report to the trustees on my examination of the accounts of Friendship Lab ('the charity') for the period 6th February 2024 to 31st March 2025 on pages 5 to 7 following.

Responsibilities and basis of report

As the 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 accordance with section 130 of the 2011 Act; or

  1. the accounts do not accord with the accounting records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Sarah Crispin

Sarah Crispin (Jul 21, 2025 11:26 GMT+1)

Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: Jul 21, 2025

Page 4

FRIENDSHIP LAB

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE PERIOD 6TH FEBRUARY 2024 - 31ST MARCH 2025

Notes
Income receipts
Donations
Gift aid receipts
Income from courses and events
Grants
Other income
Total receipts
Payments
2
Total payments
Transfers between funds
Net movement in funds
3
Cash funds as at last year end
Cash funds at this year end
A
Net of receipts / (payments) before
Payments
in
relation
to
charitable
activities undertaken directly
General
Designated
Funds
Funds
£
£
26,184
-
1,933
-
692
-
3,500
-
19
-
32,328
-
12,886
-
12,886
-
19,442
-
(1,625)
-
17,817
-
-
-
17,817
-
Unrestricted Funds
Restricted
Funds
£
-
-
-
10,000
-
10,000
11,625
11,625
(1,625)
1,625
-
-
-
2025
£
General
Funds
£
26,184
1,933
692
3,500
19
32,328
12,886
12,886
19,442
(1,625)
17,817
-
17,817
26,184
1,933
692
13,500
19
42,328
24,511
24,511
17,817
-
17,817
-
17,817

The notes on page 7 form part of these accounts.

Page 5

FRIENDSHIP LAB

STATEMENT OF ASSETS AND LIABILITIES

FOR THE PERIOD 6TH FEBRUARY 2024 - 31ST MARCH 2025

----- Start of picture text -----
|||||| |---|---|---|---|---| |Unrestricted Funds| |General|Designated|Restricted| |funds|funds|funds|2025| |Notes|£|£|£|£| |A|Cash funds| |Cash at bank with immediate access|17,801|-|-|17,801| |Cash held in WISE account|16|-|-|16| |17,817|-|-|17,817| |B|Other monetary assets| |Gift aid due to charity|4|-|-|4| |4|-|-|4| |C|Liabilities| |Falling due within one year| |Fee for Independent Examination|810|-|-|810| |810|-|-|810|

----- End of picture text -----

D Guarantees and secured debts

The charity has not given any guarantees and has not provided its assets as security for any liabilities.

The accounts were approved by the trustees and signed on their behalf by:

----- Start of picture text -----
||| |---|---| |M C Poulton| |_____Michael C Poulton|M C Poulton (Jul 14, 2025 11:33 GMT+1)| |Date:_____|Jul 14, 2025|

----- End of picture text -----

The notes on page 7 form part of these accounts.

Page 6

FRIENDSHIP LAB

NOTES TO THE ACCOUNTS

FOR THE PERIOD 6TH FEBRUARY 2024 - 31ST MARCH 2025

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2
Payments in relation to charitable activities undertaken directly
Course costs
General running costs and IT
Fees
Fundraising costs
Office and administration
Insurance
Subscriptions
Conferences and meetings
Professional fees
Unrestrict Designated
funds
£
-
-
-
-
-
-
-
-
-
-
ed Funds
Restricted
Funds
£
11,625
-
-
-
-
-
-
-
-
11,625
Total
2025
£
12,633
1,699
2,051
1,618
1,775
136
365
4,235
-
24,511
Total
2024
£
General
funds
£
1,008
1,699
2,051
1,618
1,775
136
365
4,235
-
12,886
-
-
-
-
-
-
-
-
-
-
General funds
Restricted funds
Video production
Total funds
Opening
balance
6 Feb '24
£
-
-
-
-
-
Receipts
£
32,328
Payments
£
(12,886)
Transfers
£
(1,625)
Closing
balance
31 March '25
£
17,817
32,328 (12,886) (1,625) 17,817
10,000
10,000
42,328
(11,625)
(11,625)
(24,511)
1,625
1,625
-
-
-
17,817

Page 7